(a) Introduction to Steps for License Exceptions. If your export or reexport is subject to the EAR and is subject to General Prohibitions One (Exports and Reexports), Two (Parts and Components Reexports), or Three (Foreign-Produced Direct Product Reexports), consider the steps listed in paragraph (b) of this section. If your export or reexport is subject to General Prohibitions Four (Denial Orders), Seven (U.S. Person

(a) General rule. This section applies to certain losses and deductions from the sale, exchange, or other transfer of property between corporations that are members of a consolidated group or a controlled group (an intercompany transaction). See section 267(f) (controlled groups) and §1.1502-13 (consolidated groups) for

in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date

shall be made under §1.50A-3 with respect to the estate or trust, and each beneficiary who is treated, under paragraph (a) of §1.50B-3 as a taxpayer who paid or incurred such expenses. For purposes of each such recapture determination the period of employment of such employees shall be the period

(a) (1) through (a)(3) [Reserved] For further guidance, see §1.956-2(a) through (b)(1)(x). (4) [Reserved] (b) (1) introductory text through (b)(1)(x) [Reserved] For further guidance, see

ownership. (6) Common parent not common parent for five years. (h) Recognized built-in gain or loss. (1) In general. [Reserved] (2) Disposition of stock or an intercompany obligation of a member. (3) Intercompany transactions. (4) Exchanged basis property. (i) [Reserved] (j) Predecessor and successor corporations. §1.1502-92

entering into a contract with the Government to raze a building on a site which will remain vacant, may not be entitled to receive any money from the Government for such work under his contract or may even agree to pay the Government in return for the right to dispose of the salvaged materials, the contract will be deemed one in excess of $2,500 if the value of the property obtained by the contractor, less anything he might pay the Government, is in excess of such amount. In addition, concession

MWo2 = Molecular weight of oxygen (32.0) Wc = Carbon burned, lb/day, determined using fuel sampling and analysis and fuel feed rates. 2.1.1   Collect at least one fuel sample during each week that the unit combusts coal, one sample per each shipment or delivery for oil and

) Handicapped person means any person who (i) has a physical or mental impairment which substantially limits one or more major life activities, (ii) has a record of such an impairment, or (iii) is regarded as having such an impairment. For purposes of employment, such term does not include any individual who is an alcoholic or drug abuser whose

course of the employer's trade or business) performed for him after 1936. Such records shall show with respect to each employee receiving such remuneration— (i) The name, address, and account number of the employee and such additional information with respect to the employee as is required by paragraph (c) of §31.6011(b)-2 when the employee does not advise

In order to support and sustain the Global Positioning System in a manner that will most effectively contribute to the national security, public safety, scientific, and economic interests of the United States, Congress encourages the President to— (1) ensure the operation of the Global Positioning System on a continuous worldwide basis free of direct user fees; (2) enter into

Government by which the Government assumes for itself, or as an agent of another, ownership of existing and identified supplies, or approves specific services, as partial or complete performance of the contract. (b) Notwithstanding inspection and acceptance by the Government or any provision concerning the conclusiveness thereof, the Contractor warrants that all services performed under this contract will, at the time of acceptance, be free from defects in workmanship and conform to the

warrant, the debarring official may impose a longer period of debarment. (b) In determining the period of debarment, the debarring official may consider the factors in § 180.860. If a suspension has preceded your debarment, the debarring official must consider the time you were suspended. (c) If the debarment is for a violation of the

","hierarchy":{"title":"2","subtitle":"B","chapter":"XXX","part":"3001"},"current":false,"authority":["\u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e; \u003ca href=\"https://www.govinfo.gov/link/uscode/41/701\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e41 U.S.C. 701–707\u003c/a\u003e; OMB Guidance for Drug-Free Workplace Requirements, codified at \u003ca href

§ 78.41 State/area classification. (a) Class Free. Alabama, Alaska, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri

§1.613A-2   Exemption for certain domestic gas wells. §1.613A-3   Exemption for independent producers and royalty owners. (a)  General rules. (b)  Phase-out table. (c)  Applicable percentage. (d)  Production in excess of depletable quantity. (1)  Primary production. (2)  Secondary or

(a) In this section, the term "financially responsible person" means a person who— (1) is capable of paying the constitutional minimum value of the railroad line proposed to be acquired; and (2) is able to assure that adequate transportation will be provided over such line for a period of not less than 3 years. Such term includes a governmental

section 9858i of this title. Such report shall include an assessment, and where appropriate, recommendations for the Congress concerning efforts that should be undertaken to improve the access of the public to quality and affordable child care in the United States. Such report shall contain a determination around whether each State that uses amounts provided under this subchapter has complied with the priority for services

(a) Testing on each day of the plan year. A plan satisfies section 401(a)(26) for a plan year only if the plan satisfies section 401(a)(26) on each day of the plan year. An employee benefits on a day if the employee is a participant for such day and the employee benefits under the plan for the year under the rules in §1.401(a)(26)-5. (b) Simplified testing method