, System for Award Management, is not included in this solicitation, and the Offeror has an active registration in the System for Award Management (SAM), the Offeror may choose to use paragraph (e) of this provision instead of completing the corresponding individual representations and certifications in the solicitation. The Offeror shall indicate which option applies by checking one of the following boxes: ____ (i) Paragraph (e) applies. ____ (ii) Paragraph (e) does not apply and the

periods in that year and the appropriate credit for those return periods. The person must make tax adjustments for all bonded wine premises where excess credits were taken against tax that year, and must include interest payable. In the case of a person who continued to deduct credit after reaching the 100,000 gallon maximum during the calendar year, that person must make an adjustment in the full amount of excess credit taken and must include interest payable under

(a) In general. If the lien imposed by 26 U.S.C. 6321 is not valid as against another lien or security interest, the priority of the other lien or security interest also extends to each of the following items to the extent that under local law the item has the same priority as the lien or security interest to which it relates:

Amendments 1976—Subsec. (a). Pub. L. 94–455, §§1901(a)(159), 1906(b)(13)(A), struck out "beginning after December 31, 1953, and ending after the date of enactment of this title" after "group filed for a taxable year", and "or his delegate" after "Secretary" in two places. 1964—Subsec. (a)(3). Pub. L. 88–272 struck out "(determined without regard to the 2 percent increase provided by

section 9035 shall be fined not more than $25,000, or imprisoned not more than 5 years, or both. (b) Unlawful use of payments (1) It is unlawful for any person who receives any payment under section 9037, or to whom any portion of any such payment is transferred

§51.5(a)(4); (5) The aggregate branded prescription drug sales taken into account for all covered entities; and (6) The final determination with respect to error reports. (b) Differences in preliminary fee calculation and final fee calculation. A covered entity's final

(a)-(b) [Reserved] (c) Deductions allowable in computing adjusted gross income. The deductions specified in section 62(a) for purposes of computing adjusted gross income are— (1) Deductions set forth in §1.62-1T(c); and (2

subsequent to the date of death pursuant to the provisions of section 2032. Duplicate copies of the return are not required to be filed. For the contents of the return, see §20.6018-3. (b) Estates of nonresidents not citizens—(1) In general. Except as provided in subparagraph (2) of this

, equipment, facilities, and irradiated product for radioactive contamination. No product may be shipped until the product has been checked and found free of contamination. If a product has been shipped that may have been inadvertently contaminated, the licensee shall arrange to locate and survey that product for contamination. If any personnel are found to be contaminated, decontamination must be performed promptly. If contaminated equipment, facilities, or products are found, the licensee shall arrange

the Committee on Foreign Affairs of the House of Representatives and the Committee on Foreign Relations of the Senate that the government in power in Cuba— (1) has made a public commitment to hold free and fair elections for a new government within 6 months and is proceeding to implement that decision; (2) has made a public commitment to respect, and is respecting, internationally recognized human rights and basic democratic freedoms

(a) Solicitations shall include appropriate option provisions and clauses when resulting contracts will provide for the exercise of options (see 17.208). (b) Solicitations containing option provisions shall state the basis of evaluation, either exclusive or inclusive of the option and, when appropriate, shall inform offerors that it is

(a) Bilge pumps shall be of rugged construction, of first class workmanship in every respect, and free from any defects affecting serviceability. Where a choice of materials is permitted, the materials used shall be of good quality and suitable for the purpose intended, and shall be corrosion-resistant or protected against corrosion by acceptable means, except that parts subject to wear shall not depend upon coatings for corrosion resistance.

gaugings was taken and they indicated that the vessel was free from appreciable hull deterioration. (d) After this drydock examination required in paragraph (c)(3) of this section, the OCMI submits a recommendation for future underwater surveys, the results of the hull gauging, and the results of the Coast Guards' drydock examination results to the cognizant District Commander for review. [USCG-2000-6858, 67 FR 21077, Apr

For purposes of determining the withholding tax liability incurred in the Virgin Islands pursuant to this title (as made applicable to the Virgin Islands) with respect to amounts received from sources within the Virgin Islands by citizens and resident alien individuals of the United States, and corporations organized in the United States, the rate of withholding tax under

corporation may derive income from the insurance of United States risks even though the primary and predominant business activity of such corporation during the taxable year is not the issuing of insurance or annuity contracts or the reinsuring of risks underwritten by insurance companies. (b) Income from insurance of United States risks by noninsurance company. For purposes of paragraph (a) of

(a) Treaty provisions (1) In generalThe provisions of this title shall be applied to any taxpayer with due regard to any treaty obligation of the United States which applies to such taxpayer. (2) Cross referenceFor relationship between treaties and this title, see

) are likely to spread quickly to most other waters in North America if action is not taken promptly to control their spread; (11) examples of nonindigenous species that, as of October 26, 1996, infest coastal waters of the United States and that have the potential for causing adverse economic and ecological effects include— (A) the mitten crab (Eriocher sinensis) that has become established on the Pacific Coast;

(a) In general. The term “toll telephone service” means any telephone or radio telephone message or conversation for which there is a toll charge, and the charge is paid within the United States. A toll charge is a charge made for such a message or conversation to a place beyond the local service area. For the meaning of the term “United States”, see paragraph (d) of

that ceases to be designated as a beneficiary country under this chapter because the country has become a party to a free trade agreement with the United States. (2) If the President has designated any country as a beneficiary country for purposes of this chapter, he shall not terminate such designation (either by issuing a proclamation for that purpose or by issuing a proclamation which has the effect of terminating such designation) unless, at least sixty days

Sections 1.468A-1 through 1.468A-8 are effective on December 23, 2010 and apply with respect to taxable years ending after such date. Special rules that are provided for taxable years ending on or before such date, such as the special rule for certain special transfers contained in