effect as if included in the amendments made by section 1235 of the Reform Act [Pub. L. 99–514]. "(2) Time for making election.—The period during which an election under section 1295(b) of the 1986 Code may be made shall in no event expire before the date

Open Table     Credits Debits 1. Free credit balances and other credit balances in the

compliance with the Commission' operating power and power spectral density rules, including measurement tools integrated into digital transmitters, thermocouple RF ammeters, or averaging the power spectral density in a 300-Hz bandwidth over a minimum time span of 30 seconds and a minimum of 100 sweeps. 8. Each all-digital station is obligated to provide at least one free over-the-air digital programming stream that is comparable to or better in audio quality

(a) Imposition of normal tax and surtax. Section 852(b)(1) imposes a normal tax and surtax, computed at the rates and in the manner prescribed in section 11, on the investment company taxable income, as defined in section 852(b)(2) and §1.852-3, for each taxable year of a regulated investment company. The tax is imposed as if the

, with EPA Hazardous Waste Numbers D004 through D017; and (2) (i) (A) The monofill has at least one liner for which there is no evidence that such liner is leaking; (B) The monofill is located more than one-quarter mile from an “underground source of drinking water” (as that term is defined in 40 CFR 270.2); and (C

(a) Applicant means one who submits an application, request, or plan required to be approved by NRC, or by a primary recipient, as a condition to eligibility for Federal financial assistance; “application” means such an application, request, or plan. (b) Commission means the Commission of five members or a quorum thereof sitting as a body; “NRC” means the

whenever a community becomes eligible for Program participation and the sale of insurance pursuant to this section or is identified as flood prone. (2) One or more official locations within the community in which flood insurance is offered. (3) [Reserved] (4) The official record copy of each official map shall be maintained in FEMA files in Washington, DC.

(3) The approval of a master, prototype, pattern or other such plan or account. (b) Scope. Internal Revenue Service letters and documents open to public inspection under section 6104(a)(1)(B)(iv) and this section are not limited to those issued in response to an application for a determination letter described in

Amendments 2007—Subsec. (c)(2). Pub. L. 110–172, which directed amendment of section 5732 of this title, as redesignated by Pub. L. 109–59, §11125(b)(20)(A), by substituting "this subchapter" for "this subpart" in subsec. (c)(2) effective Dec. 29, 2007, was executed to this section to reflect the probable intent of Congress even though the redesignation of

preparers" in section catchline. Subsec. (a). Pub. L. 110–28, §8246(a)(2)(A)(ii), substituted "a tax return preparer" for "an income tax return preparer" in two places, "each tax return preparer" for "each income tax return preparer", and "another tax return preparer" for "another income tax return preparer".

in section 6212(a) to the extent that any unreasonable error or delay in such payment is attributable to such an officer or employee being erroneous or dilatory in performing a ministerial or managerial act, the Secretary may abate the assessment of all or any part of such interest for any period. For purposes of the preceding sentence, an error or delay shall be

paragraph (3). A rule similar to the rule of paragraph (4) shall apply in the case of any person whose basis in any bond or coupon is determined by reference to the basis of the person described in the preceding sentence. (c) Special rules for tax-exempt obligations (1) In generalIn the case of any tax-exempt obligation (as defined in

lien of the United States with respect to which the levy was made had priority. (d) Cross references (1) For distribution of surplus proceeds, see section 6342(b). (2) For judicial procedure with respect to surplus proceeds, see

the excess of the sales price over the surrender value as gain from the disposition of property included in section 1411(c)(1)(A)(iii) and §1.1411-4(a)(1)(iii). The term gross income from annuities does not include amounts paid in consideration for services rendered. For example, distributions from a foreign retirement plan that are paid in the form of an

(3) the applicant has consulted with and obtained the approval of the chief executive officer of the unit of local government in which the facility is located. (b) Period of availability; rent-free use; structural changes: Federal ownership and consent (1) Each facility made available under this section shall be made available for a period of not less than 2 years, and no rent or fee shall be charged to the

for Delaware, Indiana, Vermont, and California's El Dorado County and Yolo-Solano Air Quality Management Districts.[4] Thus, no precedent is being set by approving the District's negative declaration with respect to the 2016 Oil and Gas CTG. Comment 2: One commenter stated that economic effects should be considered, particularly whether the SIP revision will, “harm the economy to compensate for the

the employer and all such tips unlawfully kept by the employer, and in an additional equal amount as liquidated damages. An action to recover the liability prescribed in the preceding sentences may be maintained against any employer (including a public agency) in any Federal or State court of competent jurisdiction by any one or more employees for and in behalf of himself or themselves and other employees similarly situated. No employee shall be a party plaintiff to any such action unless he gives

respect to gifts made on or before such date, donors may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §§25.2523(e)-1(c), 25.2523(f)-1, 25.2523(g)-1, and 25.2523(h)-1, (as well as project LR-211-76, 1984-1 C.B., page 598, see §601.601(d

Subsec. (b). Pub. L. 96–39, §807(a)(16)(A), substituted reference to paragraph (1) of section 5173(a) for reference to section 5173(c) and struck out provisions relating to failure or refusal of the proprietor of a distilled spirits plant to withdraw any spirits from storage on bonded premises

that all laws, rules, and regulations for the use of the lock and lock area are duly complied with, to which end he/she is authorized to give all necessary orders and directions both to employees of the Government and to any person within the limits of the lock area, whether navigating the lock or not. No one shall cause any movement of any vessel or other floating thing in the lock area except by or under the direction of the lockmaster. Failure to comply with directions given by the lockmaster