(1) The Agency in its sole discretion and based on a showing of special circumstances and good cause may license an Applicant with Regulatory Capital of at least $2,500,000, but only if the Applicant: (i) Has satisfied all eligibility criteria for licensing as a RBIC as described in §4290.390(a) of this part, except the capital requirement specified in

§ 4044.57 Special rule for facility closing. (a) Applicability. The plan administrator shall determine the XRA under this section, rather than § 4044.55 or

be assigned to one of twelve groups, which shall correspond to the months of the year. The expiration date of the registrations of all registrants within any group will be the last date of the month designated for that group. In assigning any of these business activities to a group, the Administration may select a group the expiration date of which is less than one year from the date such business activity was registered. If the business activity is assigned to a group which has an expiration

As used in this subpart, the following terms have the meanings indicated. Alcohol fuel plant. A special type of distilled spirits plant authorized under 26 U.S.C. 5181 and established under this subpart solely for producing, processing, and storing, and using or distributing distilled spirits to be

) DefinitionsFor purposes of subsection (a)— (1) Qualified revocable trustThe term "qualified revocable trust" means any trust (or portion thereof) which was treated under section 676 as owned by the decedent of the estate referred to in subsection (a) by reason of a power in the grantor (determined without regard to

valid consent for each insured employee (or, if all such consents are not obtained, the number of insured employees for whom such consent was not obtained). (b) Recordkeeping requirementEach applicable policyholder owning 1 or more employer-owned life insurance contracts during any year shall keep such records as may be necessary for purposes of determining whether the requirements of this section and

(a) Definitions— (1) Accountant. A person is an “accountant” under 26 U.S.C. 7609(a)(3)(F) for purposes of determining whether that person is a third-party recordkeeper if the person is registered, licensed, or certified under State law as an

All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). (3) Certain rules to applyFor purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3

inner tubes)" after "equipped with tires" in provisions preceding par. (1), struck out "and inner tubes" before "with which such article is equipped" in pars. (1) and (2), and substituted "sale of an automobile bus chassis or an automobile bus body" for "sale of an article if a tax on such sale is imposed under section 4061 or if such article is an automobile bus chassis or an automobile bus body" in

(2) Thorium, other than thorium-227 and thorium-228, in incandescent gas mantles or in alloys in concentrations of 5 percent or less. (3) Thorium-227, thorium-228, uranium-230, and uranium-232 when contained in a device, or a source for use in a device, in quantities of less than 3.7 × 10−3 TBq (100 millicuries) of alpha activity (3.12 micrograms thorium-227, 122 micrograms thorium-228, 3.7

settlement fund earned after December 31, 1992, transfers to a fund after December 31, 1992, and distributions from a fund after December 31, 1992. For purposes of §1.468B-3(c) (relating to economic performance), previously transferred assets held by a qualified settlement fund on the date these regulations first apply to the fund (i.e., January 1, 1993, or the earlier date provided under paragraph (b)(2

Process Used To Establish 2020 Management Measures The Council announced its annual preseason management process for the 2020 ocean salmon fisheries in the Federal Register on December 26, 2019 (84 FR 70954), and on the Council's website at www.pcouncil.org. NMFS published an additional notice of opportunities to submit public comments on the 2020 ocean salmon fisheries in the Federal Register on February 12, 2020

course is followed. To this net invoice price should be added transportation or other necessary charges incurred in acquiring possession of the goods. But see §1.263A-1(d)(2)(iv)(C) for special rules for certain direct material costs that in certain cases are permitted to be capitalized as additional section 263A costs by taxpayers using a simplified method under

Headquarters review. This step is available only to the IRT members representing these three federal agencies, however, other IRT members who do not agree with the district engineer's final decision do not have to sign the instrument or amendment or recognize the mitigation bank or in-lieu fee program for purposes of their own programs and authorities. If an IRT member other than the one filing the original objection has a new objection based on the district engineer's response, he may use the first step

Facility, also referred to as Braddock Recovery. EPA is also approving the base year emissions inventory for the Allegheny Area and ACHD's certification that the nonattainment new source review (NNSR) permit program meets requirements. These revisions to the Pennsylvania SIP are in accordance with the requirements of the Clean Air Act (CAA). DATES: This final rule is effective on May 26, 2020.

Sections 5671, 5673, 5684, 6651, and 6656 of Title 26 United States Code provide penalties for evasion or failure to pay tax on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826, as amended (26 U.S.C. 6651, 6656); sec. 201, Pub. L. 85-859, 72 Stat. 1408, 1410, as amended (

) Part VI—Release Response and Corrective Action for UST Systems Containing Petroleum or Hazardous Substances: Rule 603—Initial Abatement Measures and Site Check [Insofar as 603(A)(5) requires owners and operators to obtain permits or franchises for drilling and installation of groundwater monitoring and/or extraction wells.]; Rule 605—Free Product Removal [Insofar as 605(A) and 605(D)(6) require owners and operators to obtain permits or franchises for drilling and installation of water monitoring

(a) A failed locomotive or locomotive engine is one whose final test results pursuant to §92.508(c), for one or more of the applicable pollutants, exceed the applicable emission standard or FEL. (b) An engine family is deemed to be in noncompliance, for purposes of this subpart, if at any time throughout the model year, the average of an

) Exception for contribution of capital loss property. (c) Gross income of a shareholder. (1) In general. (2) Gross income for substantial omission of items. (d) Shareholders holding stock subject to community property laws. (e) Net operating loss deduction of shareholder of S corporation. (f) Cross-reference. §1.1366-2   Limitations on

days after judgment is entered. Again, the Advisory Committee does not intend to make any substantive change in this paragraph. But because Fed. R. Civ. P. 6(a) and Fed. R. App. P. 26(a) have different methods for computing time, one might be uncertain whether the 10-day period referred to in Rule 4(a)(4) is computed using Civil

50 U.S.C. 1601(a)]) at the end of the two-year period beginning on the date of enactment of the National Emergencies Act [Sept. 14, 1976]. The President may extend the exercise of such authorities for one-year periods upon a determination for each such extension that the exercise of such authorities with respect to such country for another year is in the national interest of the United States.