(a) Each helicopter deck must be designed to accommodate the loadings (static and dynamic) imposed by operation and stowage of helicopters intended to use the facility as well as environmental loadings (wind, wave, water, snow, etc.) anticipated for the unit. (b) The adequacy of each helicopter deck for the loadings required in paragraph (a) of this section must be shown by design calculations. Where the placement of a load affects

This section lists the table of contents for §§1.6655-1 through 1.6655-7. §1.6655-1   Addition to the tax in the case of a corporation. (a) In

(a) The NOX allowance allocations, determined in accordance with §§97.42(a) through (c), for the control periods in 2004 through 2007 are set forth in appendices A and B to this subpart. (b) By April 1, 2005, the Administrator will determine by order the NO

The forage crop insurance provisions for Area Risk Protection Insurance for the 2017 and succeeding crop years are as follows: UNITED STATES DEPARTMENT OF AGRICULTURE Federal Crop Insurance Corporation Area Risk Protection Insurance Forage Crop Insurance Provisions 1

(a) General rule. Subject to this section and to paragraphs (a) and (e) of §422.374, CMS may waive the State licensure requirement if the organization has applied (except as provided in paragraph (b)(4) of this section) for the most closely appropriate State license or authority to conduct business as an MA plan.

References in Text Section 414(v) of the Internal Revenue Code of 1986, referred to in subsec. (b), is classified to section 414(v) of Title 26

§ 50.3 Payment to owners for animals destroyed. (a) The Administrator is authorized to agree on the part of the Department to pay indemnity to owners of the following animals: (1) Cattle, bison, or captive cervids destroyed because the animals are infected with or exposed to tuberculosis;

79 FR 8859, Feb. 14, 2014. § 353.43 Effective date of request for payment. The Department of the Treasury will treat the receipt of a bond with an appropriate request for payment by: (a) A Federal Reserve Bank or Branch,

79 FR 8859, Feb. 14, 2014. § 353.46 Effective date of request for reissue. The Department of the Treasury will treat the receipt by: (a) A Federal Reserve Bank or Branch or (b) the Bureau of the Fiscal Service of a bond and an acceptable request for reissue

In addition to the requirements set forth in paragraph (g) of §1.611-2, a taxpayer who claims the percentage depletion deduction under section 613 for any taxable year shall attach to his return for such year a statement setting forth in complete, summary form, with respect to each property for which such deduction is allowable, the following information:

(a) Failure to register or reregisterEvery person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any). (b) Amount of penaltyThe amount of the penalty under subsection (a) shall be—

A. 2: The determination of export sales is based upon the destination of the product, i.e., where it is to be used or consumed. If the product is sold to a U.S. affiliate, it will be treated as an export sale only if resold or otherwise transferred abroad to a foreign person (including a foreign affiliate or foreign branch of a U.S. affiliate) within one year from the date of sale to the U.S. affiliate for ultimate use or

(a) In generalThe value of the gross estate shall include the value of all property— (1) Transfers after June 22, 1936To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and full consideration in money or money's worth), by trust or otherwise, where the enjoyment thereof was subject at

with such forbidden matter until such permit shall have been obtained; and every person violating the foregoing provisions of this section shall be deemed guilty of a misdemeanor, and on conviction thereof shall be punished by a fine of not more than one thousand nor less than five hundred dollars, and in addition thereto the master of any tug or towboat so offending shall have his license revoked, or suspended for a term to be fixed by the judge before whom tried and convicted. And any deviation

section 4081 was previously paid (and not credited or refunded), and (B) which is exempt from taxation under section 4082(a). (c) Cross referenceFor civil penalty for excessive claims under this section, see

(a) General ruleFor purposes of this chapter, the term "applicable rate" means, with respect to any generation-skipping transfer, the product of— (1) the maximum Federal estate tax rate, and (2) the inclusion ratio with respect to the transfer. (b) Maximum Federal estate tax rateFor purposes of subsection (a

(a) Imposition of taxThere is hereby imposed on any person who receives an excess parachute payment a tax equal to 20 percent of the amount of such payment. (b) Excess parachute payment definedFor purposes of this section, the term "excess parachute payment" has the meaning given to such term by

a State or political subdivision thereof or by a child-placing agency which is described in section 501(c)(3) and exempt from tax under section 501(a), and "(B) which is— "(i) paid to reimburse the foster parent for the expenses of caring for a