limited to: Level and type of coverage target; Rationale for level and type of coverage; Minimum level of coverage necessary to meet coverage goals; Consideration of waivers if coverage targets cannot be met; Process for vessel notification

corporation exceeds $50,000 such corporation must select, under paragraph (c)(4) of §1.48-3, the used section 38 property the cost of which is to be apportioned to its shareholders. (3) A shareholder to whom the basis (or cost) of section 38 property is apportioned shall, for purposes of the credit allowed by section 38, be treated as the taxpayer with respect to such

where each is a recipient of a gift. See paragraph (e)(1) of this section. (g) Cross reference. For rules with respect to whether this section or §1.274-2 applies, see §1.274-2(b)(1) (iii).

(a) Introduction. Section 1.1031(a)-1(b) provides that the nonrecognition rules of section 1031 do not apply to an exchange of one kind or class of property for property of a different kind or class. This section contains additional rules for determining whether personal property has been exchanged for property of a like

(a) General rule—(1) Requirements. For purposes of paragraph (e)(4) of §1.1248-3, a United States person shall be considered as satisfying the requirements of this paragraph with respect to a share (or block) of stock of a foreign corporation if on the date he sells or exchanges such share

paragraph (d) of this section) of each such controlled foreign corporation or foreign subsidiary beginning after December 31, 1960, and before January 1, 1963. Such information shall not be required to be furnished, however, with respect to a corporation defined in section 1504(d) of the Code which makes a consolidated return for the taxable year. For annual accounting periods beginning after December 31, 1962, see

(a) Electronic furnishing of statements—(1) In general. An applicable large employer member required by §301.6056-1 to furnish a statement (furnisher) to a full-time employee (a recipient) as required by section 6056 may furnish the section 6056 employee statement (the statement) in an

(a) Place for filing. The notice of lien referred to in §301.6323(a)-1 shall be filed as follows: (1) Under State laws—(i) Real property. In the case of real property, notice shall be filed in one office within

Comments must be received on or before March 26, 2020. ADDRESSES: Send comments on this proposal to the U.S. Department of Transportation, Docket Operations, West Building Ground Floor, Room W12-140, 1200 New Jersey Avenue SE, Washington, DC 20590; telephone (202) 366-9826, or (800) 647-5527. You must identify FAA Docket No. FAA-2020-0110

Section 290bb(b) of this title, which was transferred to subsec. (b) of this section and amended by Pub. L. 102–321, was based on act July 1, 1944, ch. 373, title V, §510, formerly Pub. L. 91–616, title V, §501(b), as added Pub. L. 94–371, §7, July 26, 1976, 90 Stat. 1038; amended Pub. L. 95–622, title II, §268(d), Nov. 9, 1978, 92 Stat. 3437; Pub. L. 96–180, §14(b), Jan. 2, 1980, 93 Stat. 1305; renumbered §510(b) of act July 1, 1944, and amended Apr

lists for AIDS Drug Assistance Program services under section 300ff–26 of this title; and (ii) core medical services are available to all individuals with HIV/AIDS identified and eligible under this subchapter. (B) Notification of waiver status.—When informing an applicant that a grant under

(a) [title V, §576], Nov. 6, 2000, 114 Stat. 1900, 1900A–54, provided that: "The Agency for International Development shall submit to the Committees on Appropriations a detailed budget justification that is consistent with the requirements of section 515 [114 Stat. 1900A–26], for each fiscal year. The Agency shall submit to the Committees on Appropriations a proposed budget justification format no

References in Text The Mutual Defense Assistance Control Act of 1951, referred to in subsec. (b), is act Oct. 26, 1951, ch. 575, 65 Stat. 644, as amended, which was classified generally to chapter 20A (§1611 et seq.) of this title prior to its supersedure by former section 4619(e) of Title 50, War and National Defense. For complete classification of this Act

corrected. List of Subjects in 26 CFR Part 1 Income taxes Reporting and recordkeeping requirements Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: PART 1—INCOME TAXES

effective as of January 1, 1991. Parent: Department of Commerce Components:    Bureau of the Census.    Bureau of Economic Analysis (effective June 26, 2020).    Bureau of Industry and Security (formerly Bureau of Export Administration

Open Table Point N latitude W longitude SB1 42°26′

to coincide with the FAA's aeronautical database. DATES: Comments must be received on or before September 26, 2019. ADDRESSES: Send comments on this proposal to the U.S. Department of Transportation, Docket Operations, West Building Ground Floor, Room W12-140

Groesbeck, TX (GNL), VOR in March 2020. The Groesbeck VOR was one of the candidate VORs identified for discontinuance by the FAA's VOR MON program and listed in the Final policy statement notice, “Provision of Navigation Services for the Next Generation Air Transportation System (NextGen) Transition to Performance-Based Navigation (PBN) (Plan for Establishing a VOR Minimum Operational Network),” published in the Federal Register of July 26, 2016 (81 FR 48694), Docket No. FAA-2011-1082

(iv) Any employee welfare benefit plan that is subject to the fiduciary responsibility provisions of the Employee Retirement Income Security Act of 1974; and (v) A plan defined as a church plan in Section 3(33) of title I of the Employee Retirement Income Security Act of 1974 with respect to which no election has been made under 26 U.S.C. 410(d).

Mar. 4, 1907, ch. 2939, §5(a)(1) (1st sentence words before last comma, 2d–4th sentences, 5th sentence words before last comma, last sentence), 34 Stat. 1417; Dec. 26, 1969, Pub. L. 91–169

added to the Inyo National Forest and shall be administered in accordance with the laws, rules, and regulations applicable to the National Forest System: township 1 south; range 26 east; Mount Diablo Meridian: east half of southwest quarter and south half of southeast quarter of section 10; and township 1

Originator means a person who: (1) Through an extension of credit or otherwise, creates an asset that collateralizes an asset-backed security; and (2) Sells the asset directly or indirectly to a securitizer or issuing entity. REMIC has the same meaning as in

Originator means a person who: (1) Through an extension of credit or otherwise, creates an asset that collateralizes an asset-backed security; and (2) Sells the asset directly or indirectly to a securitizer or issuing entity. REMIC has the same meaning as in

waiting lists for AIDS Drug Assistance Program services under section 300ff–26 of this title; and (ii) core medical services are available to all individuals with HIV/AIDS identified and eligible under this subchapter. (B) Notification of waiver status.—When informing an applicant that a grant

Stone Bay Sector; and on the east by longitude 77°26′. (5) Grey Point Sector. Bounded on the south by the north boundary of the Stone Bay Sector; on the west by the east boundary of the Stone Creek Sector; and on the northeast by a line running from Town Point 113° to the south side of the mouth of French Creek. (6) Farnell Bay Sector. Bounded on the south

), was in the original "this Act", meaning Pub. L. 101–336, July 26, 1990, 104 Stat. 327, which is classified principally to this chapter. For complete classification of this Act to the Code, see Short Title note set out under section 12101