(a) Applicable standards. (1) All solar water heating systems shall be designed, manufactured, and tested in compliance with Solar Rating and Certification Corporation (SRCC) Document OG-300-93, Operating Guidelines and Minimum Standards for Certifying Solar Water Heating Systems: An Optional SWH System Certification and Rating Program. Section 10 of the SRCC standard has been omitted because

classified generally to chapter 23 (§3301 et seq.) of Title 26, Internal Revenue Code. For complete classification of this Act to the Code, see section 3311 of Title 26 and Tables. Amendments 1998—Subsec. (c)(3). Pub. L. 105–220 struck out par. (3

with respect to any State whose— (A) State law is not otherwise eligible for certification under section 503 of title 42 or approvable under section 3304 of title 26; or (B) short-time compensation program is subject to discontinuation

and shall show the name of the exporter, the entry number, the brand and kind of distilled spirits or wines, and the number of bottles to be accounted for; and, as to each requisition, the requisition (or kit) number, the date laden, the registry number of the aircraft, the country for which the aircraft was cleared, and the number of bottles used. When completed, the certificate shall be presented to the customs officer at the airport who shall then execute his certificate on both copies of the

restrictions that generally discourage employees from using plan benefits for purposes other than retirement or restrict access to plan benefits before separation from service, including (but not limited to), restricting in-service distributions except in events similar to an unforeseeable emergency (as defined in §1.409A-3(i)(3)(i)) or hardship (as defined for purposes of section 401(k)(2)(B)(i)(IV)), or

used above, and that is operated solely for the purpose of conducting scientific research whose results are not intended to promote any particular product or industry. (8) The term representative of the news media means any person actively gathering news for an entity that is organized and operated to publish or broadcast news to the public. The term news means information that concerns

26. Multiple AFC Operators. As proposed in the Notice and consistent with commenters' support and existing rules for white spaces and CBRS multiple AFC operators may be designated. As the Commission previously noted in regard to white spaces databases, this would prevent a single party from obtaining monopoly control over the AFC systems, could provide an incentive for AFC system operators to provide additional services beyond those required by the rules, and

deduction under subparagraph (A) shall be allowed to the person entitled to such payments for the taxable year in which such payments are received. (C) Net operating loss deductions providedFor purposes of section 172, a deduction allowed under this paragraph shall be treated as if it were attributable to a trade or business of the taxpayer.

A scientific university, college of learning, or institution of scientific research qualified under §19.35 may withdraw spirits from bonded premises without payment of tax for experimental or research use. In order to withdraw a specific quantity of spirits for experimental or research use, the qualified institution must file a letterhead application with, and receive

Any proprietor using the optional method for determination of proof for spirits containing solids of 400 milligrams or less per 100 milligrams as provided in §30.71 shall record the obscuration so determined on the record of gauge required by 27 CFR part 19. (Sec. 201, Pub. L. 85-859, 72 Stat. 1358, as amended, 1362, as

hazard mitigation partnerships; (ii) to improve the assessment of a community's vulnerability to natural hazards; (iii) to establish hazard mitigation priorities, and an appropriate hazard mitigation plan, for a community; or (iv) to establish and carry out enforcement activities and implement the latest published editions of relevant consensus-based codes, specifications, and

Each draft environmental impact statement and each supplement to a draft environmental impact statement distributed in accordance with §51.74, and each news release provided pursuant to §51.74(d) will be accompanied by or include a request for comments on the proposed action and on the draft

within the six months' period from the date of the contract or within the period of any extension, and so certified. All construction must be completed with reasonable dispatch as determined by the Administration. If, for causes within the control of the taxpayer, the entire construction is not completed with reasonable dispatch, the Administration will so certify to the Secretary of the Treasury. For the effect of such certification, see

The following is an outline of regulations in this section relating to exclusions from gross income for certain fringe benefits: §1.132-0   Outline of regulations under section 132. §1.132-1   Exclusion from gross income for certain

If an alcohol fuel plant makes spirits unfit for beverage use before the spirits are removed from the production process, for example by the in-line addition of materials or by the addition of materials to receptacles where spirits are first deposited, the proprietor must determine the quantity and proof of the spirits produced for purposes of the production records by: (a) Determining the proof of each lot of spirits by procuring a

before the 1st day of the 12th month of the taxable year the 15th day of the 12th month of the taxable year (c) Place for filing declaration. Except as provided in paragraph (b) of §301.6091-1 (relating to hand-carried documents), the declaration of estimated

For provisions relating to the obtaining of a license for the collection of foreign items, see section 7001 and §301.7001-1.

information that is about current events or that would be of current interest to the public. Examples of news-media entities are television or radio stations broadcasting to the public at large and publishers of periodicals (but only if such entities qualify as disseminators of “news”) who make their products available for purchase by or subscription by or free distribution to the general public. These examples are not all-inclusive. Moreover, as methods of news delivery evolve (for example, the adoption

, she or they expects— (1) To file an income tax return for the benefit year, in accordance with 26 U.S.C. 6011, 6012, and implementing regulations; (2) If married (within the meaning of 26 CFR 1.7703-1), to file a joint tax return for the benefit year; (3) That no other taxpayer will be able to claim

(a) Hospitals, critical access hospitals, skilled nursing facilities, nursing facilities, home health agencies, providers of home health care (and for Medicaid purposes, providers of personal care services), hospices, and religious nonmedical health care institutions must maintain written policies and procedures concerning advance directives with respect to all adult individuals receiving medical care, or patient care in the case of a patient in a religious

income, whichever is applicable, does not include items of trust income (adjusted for deductions allocable thereto) which are not included in the gross income of the trust. For determination of the character of the income required to be distributed currently, see §1.652(b)-2. Accordingly, for the purposes of determining the deduction allowable to the trust under section 651, distributable net

does not invalidate the notice. Such notice shall be left at the dwelling or usual place of business of such person, or shall be sent by mail to such person's last known address. For further guidance regarding the definition of last known address, see §301.6212-2. (b) Assessment prior to last date for payment. If any tax is

payments under sections 6420, 6421, and 6435), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the