, nonmigratory, or endangered bird for which protection is also afforded by treaty or other international agreement), amphibian, reptile, mollusk, crustacean, arthropod, or other invertebrate, and includes any part, product, egg, or offspring thereof, or the carcass or part thereof. Game Management Unit or GMU means one of the 26 geographical areas listed under game management units in the codified State of Alaska hunting and trapping

paragraph (b) of this section after consultation with a career planner. Unless the program has exhausted training funds for the program year, the one-stop center must refer the individual to the selected provider, and establish an ITA for the individual to pay for training. For purposes of this paragraph (c), a referral may be carried out by providing a voucher or certificate to the individual to obtain the training. (d) The cost of referral of an individual with an ITA

partnership, for a grant from a State to implement, operate, or expand a school-based service learning program. (1) The local partnership must include an LEA and one or more community partners. The local partnership may include a private for-profit business, or private elementary or secondary school, or an Indian Tribe (except that an Indian Tribe distributing funds to a project under this paragraph is not eligible to be part of the partnership operating that project).

Section 86.111-94 includes text that specifies requirements that differ from §86.111-90. Where a paragraph in §86.111-90 is identical and applicable to §86.111-94, this may be indicated by specifying the corresponding paragraph and the statement “[Reserved]. For guidance see §86.111-90.” Where a corresponding paragraph of §86.111-90 is not applicable, this is indicated by the statement “[Reserved].” (a)

gross tons, the radiotelephone installation must be located at the level of the main wheelhouse or at least one deck above the vessel's main deck. [51 FR 31213, Sept. 2, 1986, as amended at 56 FR 19301, Apr. 26, 1991; 57 FR 34262, Aug. 4, 1992; 68 FR 46973, Aug. 7, 2003; 69 FR 64677, Nov. 8, 2004; 73 FR 4487, Jan. 25, 2008; 76 FR 67616, Nov. 2, 2011]

activities. Please also feel free to offer for our consideration any alternative approaches to the subjects addressed by the proposed priority and requirements. During and after the comment period, you may inspect all public comments about the proposed priority and requirements by accessing Regulations.gov. You may also inspect the comments in

(a) The collection of taxes assessed under 26 U.S.C. 6862 (referred to as a “jeopardy assessment” for purposes of this section) of any tax may be stayed by filing with the appropriate TTB officer a bond on the form to be furnished by TTB upon request. (b) The bond may be filed: (1) At any time before the

sections 104(b)(1), 104(b)(3), and 104(b)(4) 1 of this title on the first day of each fiscal year after the second fiscal year beginning after September 30, 1985, in which the purchase or public possession in such State of any alcoholic beverage by a person who is less than twenty-one years of age is lawful. (B) Fiscal year 2012 and thereafter.—For fiscal year 2012 and each

from the vessel in its original container (if applicable) without undergoing any processing or other use while onboard the vessel. Dual Regulatory Measurement System means the measurement system under subpart D of this part, which is one of three sub-systems of the Regulatory Measurement System. This Formal Measurement System is based on the rules of the Standard Regulatory Measurement System, with adjustments that allow for

), and added subcl. (III). Subsec. (b)(2)(D)(ii)(II). Pub. L. 100–360, §411(k)(16)(B)(ii), as amended by Pub. L. 100–485, §608(d)(26)(L)(i), struck out "or" after "1973;". Subsec. (b)(2)(D)(iii). Pub. L. 100–360, §411(k)(16)(B)(iii), as added by Pub. L. 100–485, §608(d)(26)(L)(iii), substituted "program; or" for "program." Subsec. (b)(2)(D)(iv

section 6031(b) with respect to its partners, (C) each of the partners of such partnership is an individual, a C corporation, any foreign entity that would be treated as a C corporation were it domestic, an S corporation, or an estate of a deceased partner, (D) the election— (i) is made with a timely filed return for

the purpose of establishing the identification of individuals affected by such law, and may require any individual who is or appears to be so affected to furnish to such State (or political subdivision thereof) or any agency thereof having administrative responsibility for the law involved, the social security account number (or numbers, if he has more than one such number) issued to him by the Commissioner of Social Security. (ii) In the administration of

calendar year for which the brewer was eligible, may file a claim for refund of tax excessively paid on beer for that year. The brewer shall file the claim for refund to tax on Form 2635 (5620.8) within the period of limitation prescribed in 26 U.S.C. 6511(a). For rules relating to the period of limitation on filing claims, see

(a) DefinitionsFor purposes of this subchapter— (1) Accident and health coverageThe term "accident and health coverage" means any coverage which, if provided by an insurance policy, would cause such policy to be a specified health insurance policy (as defined in section 4375(c)).

taxable year as defined in section 561 (computed without regard to capital gain dividends) is equal to at least 90 percent of its investment company taxable income for such taxable year (determined without regard to the provisions of section 852(b)(2)(D) and paragraph (d) of §1.852-3); and (ii) The company complies for such taxable year with the provisions of

available to all the residents of an area; activities involving the acquisition, construction or rehabilitation of property for housing; or activities where the benefit to low- and moderate-income persons to be considered is the creation or retention of jobs, except as provided in paragraph (a)(2)(iv) of this section.) To qualify under paragraph (a)(2) of this section, the activity must meet one of the following tests: (A) Benefit a clientele who are generally

. 107–21, §2, July 26, 2001, 115 Stat. 194, provided that: "SEC. 601. SHORT TITLE. "This title may be cited as the 'Paul D. Coverdell World Wise Schools Act of 2000'. "SEC. 602. FINDINGS.

2018—Subsec. (a)(3). Pub. L. 115–232 substituted "section 2101(26)" for "section 2101(20)". Statutory Notes and Related Subsidiaries Application to Certain Certificates

(a) General ruleThe accumulated earnings tax imposed by section 531 shall apply to every corporation (other than those described in subsection (b)) formed or availed of for the purpose of avoiding the income tax with respect to its shareholders or the shareholders of any other corporation, by permitting earnings and profits to

of the procedures required to be submitted for approval under paragraphs (n) and (p) of this section. (b) No certificate holder may seat a person in a seat affected by this section if the certificate holder determines that it is likely that the person would be unable to perform one or more of the applicable functions listed in paragraph (d) of this section because— (1) The person lacks sufficient mobility, strength, or dexterity

(a) General effective date. Except as otherwise provided in this section, §§1.457-1 through 1.457-11 apply for taxable years beginning after December 31, 2001. (b) Transition period for eligible plans to comply with EGTRRA. For taxable years beginning after