§1.679-4(c) and (d) apply to an obligation issued after February 6, 1995, whether or not in accordance with a pre-existing arrangement or understanding. For purposes of the rules of §1.679-4(c) and (d), if an obligation issued on or before February 6, 1995, is modified after that date, and the modification is a significant

effective-yaw-alt, by taking the average drag area at ψeff and −ψeff for your vehicle using the same alternate method. (4) For Phase 2 testing, determine separate values of Falt-aero for a minimum of one high-roof

employer contributions), 405 (relating to qualification of bond purchase plans), 412 (relating to funding requirements for certain employee plans), 413 (relating to application of qualification requirements to collectively bargained plans and to plans maintained by more than one employer), 414 (relating to definitions and special rules with respect to the employee plan area), 419 (relating to treatment of funded welfare benefits), 419A (relating to qualified asset accounts), 420 (relating to transfers

party, using one of the methods of service in paragraph (c) of this section or under 18 CFR 385.2010(f)(3) for license parties that have agreed to receive electronic service. (2) A complete copy of any notice of intervention and response under §221.22 must be: (i) Delivered or sent to FERC, the license applicant, any person who has

(a) In general. In general, the definition stated in §20.2056(c)-1 is applicable in determining the property interests which “passed from the decedent to his surviving spouse”. Special rules are provided, however, for the following: (1) In the case of certain interests with income for

For purposes of section 6412 and the regulations thereunder— (a) Floor stocks. The term “floor stocks” means any article subject to the tax imposed by section 4071 or section 4081 which— (1) Is sold by the manufacturer (otherwise than in a tax-free sale) before October 1, 1988, (2) Is held by a dealer at the first moment on

used in radioactive waste handling. (1) Hoists important to safety shall be designed to preclude cage free fall. (2) Hoists important to safety shall be designed with a reliable cage location system. (3) Loading and unloading systems for hoists important to safety shall be designed with a reliable system of interlocks that will fail safely upon malfunction.

HRGC/HRMS,” EPA/821-B-94-005, October 1994. These documents are available from the National Technical Information Service, NTIS PB91-231480, PB91-146027, PB92-207703, PB95-261616 and PB95-104774, U.S. Department of Commerce, 5285 Port Royal Road, Springfield, Virginia 22161. The toll free number is: 800-553-6847. Method 6651 shall be followed in accordance with Standard Methods for the Examination of Water and Wastewater, 18th edition (1992), 19th edition

), shall be treated in the same manner as any other merchandise entered for warehouse. (2) Withdrawal from warehouse for domestic consumption. Distilled spirits entered in warehouse under this paragraph may be withdrawn from warehouse for domestic consumption under section 5066(c), Internal Revenue Code, as amended (26 U.S.C. 5066(c)

Aug. 5, 1909, ch. 6, §37 (3d par.), 36 Stat. 112; June 26, 1948, ch. 673, 62 Stat. 1051. The Secretary of Homeland Security is substituted for the Commissioner of Customs because the functions of the Customs Service and of the Secretary of the Treasury relating thereto

73 FR 35015, June 19, 2008. § 159.313 Inspection for compliance and enforcement. (a) Cruise vessels operating within the applicable waters of Alaska are subject to inspection by the Coast Guard to ensure compliance with this subpart. (b) An inspection

Effective Date of 1976 Amendment Amendment by section 1901(b)(3)(I) of Pub. L. 94–455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94–455, set out as a note under

generalExcept as provided in subparagraph (B), the Federal short-term rate determined under paragraph (1) for any month shall apply during the first calendar quarter beginning after such month. (B) Special rule for individual estimated taxIn determining the addition to tax under section 6654 for failure to pay estimated tax for any taxable

(b) Modified gross income. (c) Special rules. (1) Period for computation of modified gross income. (2) Gain or loss upon distribution of property by a fund. (3) Denial of credits against tax. (4) Other corporate taxes inapplicable. (d) Treatment as corporation for purposes of subtitle F. §1.468A-5   Nuclear decommissioning fund

subpart without regard to this section)— (A) by substituting "foreign controlled United States shareholder" for "United States shareholder" each place it appears therein, and (B) by substituting "foreign controlled foreign corporation" for "controlled foreign corporation" each place it appears therein, and (2)

(i) If the temperature-corrected volumes, after accounting for tank bottoms, determined at the port of entry and at the load port differ by more than one percent, the number of RINs associated with the renewable fuel shall be calculated based on the lesser of the two volumes in paragraph (e)(1)(i) of this section. (ii) Where the port of entry volume is the lesser of the two volumes in paragraph (e)(1)(i) of this section, the importer shall calculate

, such as broadband internet access and digital video. Further, NTIA asks the Commission to revise the rules not only to include current service offerings, but also other technologies that may someday qualify for priority treatment. Commenters generally agree that NSEP users need next-generation communications on a priority basis, but emphasize that “a contractual solution is preferable to a regulatory one.” Commenters also support the flexible approach to including new services and technologies

(a) Bonds must be registered to be tax exempt (1) General ruleNothing in section 103(a) or in any other provision of law shall be construed to provide an exemption from Federal income tax for interest on any registration-required bond unless such bond is in registered form.

, June 29, 2012, July 2, 2015, and August 8, 2016, Wisconsin certified that the State has satisfied the infrastructure SIP requirements of section 110(a)(2)(A) through (H), and (J) through (M) for the 2006 24-hour PM2.5 NAAQS. We are not finalizing action on (D)(i)(I) and will address these requirements in a separate action. (d) Approval. In a July 26, 2012, submittal

Separate Trials. For convenience, to avoid prejudice, or to expedite and economize, the court may order a separate trial of one or more separate issues, claims, crossclaims, counterclaims, or third-party claims. When ordering a separate trial, the court must preserve any federal right to a jury trial. Notes of Advisory

and solely in the preparation, submission or negotiation of a covered Federal action. Thus, for example, communications with the intent to influence made by a lawyer that do not provide legal advice or analysis directly and solely related to the legal aspects of his or her client's proposal, but generally advocate one proposal over another are not allowable under this section because the lawyer is not providing professional legal services. Similarly, communications with the intent to influence

(a) Establishment of creditFor purposes of section 46, the advanced manufacturing investment credit for any taxable year is an amount equal to 35 percent of the qualified investment for such taxable year with respect to any advanced manufacturing facility of an eligible taxpayer. (b) Qualified

notice must be filed on or before January 31, 1981 (or if earlier, the date on which the period of limitation for assessment expires). (Approved by the Office of Management and Budget under control number 1545-0754) (Secs. 2032A and 7805 of the Internal Revenue Code of 1954 (90 Stat. 1856, 68A Stat. 917; 26

water and sea salt mixture) shall be available. The ranges of composition shall be as specified in the protocol. (g) For freshwater organisms, an adequate supply of clean water of the appropriate hardness, pH, and temperature, and which is free of contaminants capable of interfering with the study, shall be available as specified in the protocol. (h) For plants, an adequate supply of soil of the appropriate composition, as specified in