. (4) Other classes of contracts, or unusual cases, for which the exclusion of interest on advances is specifically authorized by agency procedures. (e) If a contract provides for interest-free advance payments, the contracting officer may require the contractor to charge interest on advances or downpayments to subcontractors and credit the Government for the proceeds from the interest charges. Interest rates shall be determined as

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

(b) Engineering and maintenance techniques. The use of engineering and maintenance techniques to detect and prevent leaks and capture and vent fugitive emissions through appropriate stacks. These techniques include but are not limited to: (1) For reactors, installation and proper operation of primary hoods; (2) For roasters, installation and proper operation of

w) of the finished product meets that of the scheduled process. The scheduled thermal processes for foods having an aw greater than 0.85 and less than the aw that would allow the growth of spores of microorganisms of public health significance shall be sufficient to render the food free of microorganisms capable of reproducing in the food under normal nonrefrigerated conditions

section 5751(a)(1) or (a)(2); or (6) Destroying, obliterating, or detaching marks, labels, or notices before packages are emptiedViolates any provision of section 5752; shall, for each such offense, be fined not more than $10,000, or imprisoned not more

landing system (MLS) means a landing system which enables equipped aircraft to make curved and closely spaced approaches to properly instrumented airports. Noncommercial traffic means all aircraft operations that are conducted free of compensation. Nonprecision approach procedure means an FAA standard for approaching an IFR runway where no electronic

may not be met by costs borne by another Federal grant. This prohibition does not apply to income earned by a grantee or subgrantee from a contract awarded under another Federal grant. (2) General revenue sharing. For the purpose of this section, general revenue sharing funds distributed under 31 U.S.C. 6702 are not considered

(1) For the issuance of certificates of probable cause relieving officers making seizures of responsibility for damages, see 28 U. S. C. 2465. (2) For provisions relating to forfeitures generally in connection with alcohol taxes, see chapter 51. (3) For provisions relating to forfeitures generally in

of material each for the top and bottom shall be stitched together to form the cover except that piecing of the cover material will be allowed provided it is for decorative purposes only. Gusset or boxing materials shall be of not more than two pieces. If more than one piece of material is used for the top, bottom, boxing or gusset, they shall be attached by a double row of stitching of the type shown in Federal Standard No. 751, for seam types SSw-2 or LS(b)-2. The top and bottom may be of any

development of land as the site for an industrial park (referred to in this section as “industrial park bonds”). However, interest on an obligation of such an issue is includable in gross income if the obligation is held by a substantial user or a related person (as described in section 103(c)(7) and §1.103-11). If substantially all of the proceeds of a bond issue is to be so used to finance an industrial

(a) In general. Except as otherwise provided in this section, §§1.181-1 through 1.181-5 apply to productions the first day of principal photography for which occurs on or after September 29, 2011. Paragraphs 1.181-1(a)(1)(ii), (a)(6), (b)(1)(ii), (b)(2)(vi), and (c)(2) of

(a) Conversion of currencies. For purposes of §1.1001-1(a), the conversion to the euro of legacy currencies (as defined in §1.985-8(a)(1)) is not the exchange of property for other property differing materially in kind or extent

(a) In general. For regulations under section 6402 of special application to credits or refunds of employment taxes, see §§31.6402(a)-2, 31.6402(a)-3, and 31.6414-1. For regulations under section 6402 of general application to credits or refunds, see

section 4217 shall apply. (3) Use treated as sale (A) In generalIf any person uses an article taxable under section 4051 before the first retail sale of such article, then such person shall be liable for tax under

Essential oils, oleoresins (solvent-free), and natural extractives (including distillates) that are generally recognized as safe for their intended use, within the meaning of section 409 of the act, are as follows: Open Table Common

§1.863-4. To determine the source of gross income described in paragraph (a)(2) of this section, see §1.863-1 for natural resources and see §1.863-3 for other inventory. Taxpayers, at their election, may apply the principles of

(a) General rule—(1) Targeted jobs credit. For taxable years beginning after December 31, 1978, the amount of the targeted jobs credit allowed by section 44B (as amended by the Revenue Act of 1978) shall not exceed 90 percent of the tax imposed by chapter 1, reduced by the credits enumerated in section 53(a). (2) New jobs

(a) through (c) [Reserved]. For further guidance, see §1.987-8(a) through (c). (d) Annual deemed termination election. A taxpayer, including a taxpayer described in §1.987-1(b)(1)(ii) to which

§20.2031-1 for the circumstances under which real property situated outside the United States is excluded from the gross estate of a citizen or resident of the United States. However, except as provided in section 2107(b) with respect to the estates of certain expatriates, in the case of a nonresident not a citizen, only that part of the entire gross estate which on the date of the decedent's death is situated in the United States is included in his taxable estate. In fact

Subsidiaries Effective Date Section applicable to taxable periods the due date for filing returns for which (without extension) occurs after Dec. 31, 1988, see section 1012(aa)(5)(D) of Pub. L. 100–647, set out as a note under

In any proceeding involving the issue of whether or not a tax return preparer has willfully attempted in any manner to understate the liability for tax (within the meaning of section 6694(b)), the burden of proof in respect to such issue shall be upon the Secretary.

members or former members, (C) jointly by 1 or more employers and 1 or more employee organizations for the benefit of employees or former employees, (D) by a voluntary employees' beneficiary association described in section 501(c)(9), (E) by any organization described in

the applicant to pass one or more examination elements must present the administering VEs with all information required by the rules prior to the examination. The VEs may collect all necessary information in any manner of their choosing, including creating their own forms. (2) For a new club or military recreation station license grant, each applicant must present all information required by the rules to an amateur radio organization having tax-exempt status under

paragraph (d) apply for locomotive configurations included in engine families certified to one or more FELs above any otherwise applicable standard. Individual locomotives that will be exported may be excluded from an engine family if they are unlabeled. For locomotives that were labeled during production, you may remove the emission control information labels prior to export. All unlabeled locomotives that will be exported are subject to the provisions of paragraph (a) of this section. Locomotives that