(a) and (b) of this section in lieu of the transportation authorized by section 406 of this title and section 2634 of title 10." 1987—Subsecs. (a), (b). Pub. L. 100–26, as amended by Pub. L. 100–180, substituted "round-trip" for "round trip" wherever

Question 1: For purposes of section 706(d), how is an otherwise deductible amount that is deferred under section 267(a)(2) treated? Answer 1: In the year the deduction is allowed, the deduction will constitute an allocable cash basis item under section 706(d)(2)(B)(iv). (Secs. 267(f)(2)(B), 706(d)(2)(B)(iv

RHS loans may be made for condominium units under the following conditions: (a) The unit is in a project approved or accepted by U.S. Department of Housing and Urban Development (HUD), the Federal National Mortgage Association (Fannie Mae), or the Federal Home Loan Mortgage Corporation (Freddie Mac). (b) The condominium project complies with the requirements of the condominium enabling statute and all

Corporation means the United States Enrichment Corporation (USEC), or its successor, a Corporation that is authorized by statute to lease the gaseous diffusion enrichment plants in Paducah, Kentucky, and Piketon, Ohio, from the Department of Energy, or any person authorized to operate one or both of the gaseous diffusion plants, or other facilities, pursuant to a plan for the privatization of USEC that is approved by the President.

(4) Contents of notice. The notices of transfer shall include the following information: (i) The effective date of the transfer of servicing; (ii) The name, address, and a collect call or toll-free telephone number for an employee or department of the transferee servicer that can be contacted by the borrower to obtain answers to servicing transfer inquiries;

required in this test shall be made independently. A serial or subserial found unsatisfactory for any of the fractions shall not be released. (1) For this test, a guinea pig dose shall be one-half the amount recommended on the label for a horse and shall be administered as recommended for a horse. Each of 10 healthy guinea pigs (vaccinates) shall be injected with two guinea pig doses with an interval of 14 to 21 days between doses. Two additional guinea pigs from the

immigration can document that the citizen (and his or her spouse, if any) are capable of providing, and will provide, proper care for an alien orphan; and (ii) The child is an orphan under section 101(b)(1)(F) of the Act. A U.S. citizen may submit the documentation necessary for each of these determinations separately or at one time, depending on when the orphan is identified. (2) Form I

calendar year exceeds the dollar amount in effect under section 2503(b) for such calendar year. (d) Tax reduced by foreign gift or estate taxThe tax imposed by subsection (a) on any covered gift or bequest shall be reduced by the amount of any gift or estate tax paid to a foreign country with respect to such covered gift or bequest.

Par. (3). Pub. L. 106–554, §1(a)(7) [title IV, §401(b)(2)–(4)], added par. (3). 1997—Par. (1). Pub. L. 105–34 substituted "property" for "personal property (as defined in section 1092(d)(1))". 1984—Pub. L. 98–369, §102(e)(9), inserted at end "The preceding sentence shall not apply to the retirement of any debt instrument (whether or not

) regulations (consistent with the principles of chapters 11 and 12) providing for the application of this chapter in the case of transferors who are nonresidents not citizens of the United States, and (3) regulations providing for such adjustments as may be necessary to the application of this chapter in the case of any arrangement which, although not a trust, is treated as a trust under

Every manufacturer or importer of tobacco products, processed tobacco, or cigarette papers and tubes, and every export warehouse proprietor, shall make reports containing such information, in such form, at such times, and for such periods as the Secretary shall by regulation prescribe.

facilities. (b) Scope. Sections 1.142-0 through 1.142-3 apply for purposes of the rules for exempt facility bonds under section 142, except that, with respect to net proceeds that have been spent, §1.142-2 does not apply to bonds issued

§1.1441-7(b) for additional applicable rules. See §1.1446-3(e) and (f) for application of the rule of this paragraph (a), and for additional rules, where the withholding tax was required to be paid under section 1446. The previous sentence shall apply to partnership taxable years beginning after May 18

three full tucks. However, this requirement shall not operate to preclude the use of another form of splice or connection which can be shown to be as efficient and which is not otherwise prohibited. (ii) Except for eye splices in the ends of wires and for endless rope slings, each wire rope used in hoisting or lowering, or in pulling loads, shall consist of one continuous piece without knot or splice. (iii) Eyes in wire

to public inspection in the places provided in paragraph (c)(1) of this section. The text of any written determination issued pursuant to a request postmarked or hand delivered before November 1, 1976, shall be open to public inspection pursuant to section 6110(h) and §301.6110-6, when funds are appropriated by Congress for such purpose. The procedures and rules set forth in §§301.6110-1 through

(1) In generalThe term "direct skip" means a transfer subject to a tax imposed by chapter 11 or 12 of an interest in property to a skip person. (2) Look-thru rules not to applySolely for purposes of determining whether any transfer to a trust is a direct skip, the rules of section 2651(f)(2) shall not apply.

sections 5711 and 5712. A new permit may be required at such other time as the Secretary shall by regulation prescribe. (b) Suspension or revocation (1) Show cause hearingIf the Secretary has reason to believe that any person holding a permit— (A) has not in good

Cold treatment. Exposure of a commodity to a specified cold temperature that is sustained for a specific time period to kill targeted pests, especially fruit flies. Dose mapping. Measurement of absorbed dose within a process load using dosimeters placed at specified locations to produce a one-, two-, or three-dimensional distribution of absorbed dose, thus rendering a map of absorbed-dose values.

high pitch stop is set to meet paragraph (b)(1) of this section, and if that stop cannot be exceeded inadvertently, additional pitch may be made available for emergency use. (e) Main rotor low speed warning for helicopters. For each single engine helicopter, and each multiengine helicopter that does not have an approved device that automatically increases power on the operating engines when one engine fails, there must be a

high pitch stop is set to meet paragraph (b)(1) of this section, and if that stop cannot be exceeded inadvertently, additional pitch may be made available for emergency use. (e) Main rotor low speed warning for helicopters. For each single engine helicopter, and each multiengine helicopter that does not have an approved device that automatically increases power on the operating engines when one engine fails, there must be a