) in the case of a partnership, corporation, or trust, the taxpayer is described in section 7430(c)(4)(A)(ii). Subparagraph (C) shall not apply to any qualified revocable trust (as defined in section 645(b)(1)) with respect to liability for tax for any taxable year

Owners and operators of UST systems must report to the implementing agency within 24 hours, or another reasonable period specified by the implementing agency, and follow the procedures in §280.52 for any of the following conditions: (a) The discovery by owners and operators or others of released regulated substances at the UST site or in

ammonium ferrocyanide with smaller amounts of ferric ferrocyanide and ferric sodium ferrocyanide. (2) Color additive mixtures for drug use made with ferric ammonium ferrocyanide may contain only those diluents listed in this subpart as safe and suitable for use in color additive mixtures for coloring drugs. (b) Specifications. Ferric ammonium ferrocyanide shall conform to the following

amounts of ferric sodium ferrocyanide and ferric potassium ferrocyanide. (2) Color additive mixtures for drug use made with ferric ferrocyanide may contain only those diluents listed in this subpart as safe and suitable for use in color additive mixtures for coloring drugs. (b) Specifications. Ferric ferrocyanide shall conform to the following specifications and shall be free from impurities other

; takes delivery of formula quantities of strategic special nuclear material free on board (f.o.b.) the point at which it is delivered to a carrier for transportation; or imports or exports formula quantities of strategic special nuclear material, shall establish and maintain or make arrangements for a physical protection system which will have as its objective to provide high assurance that activities involving special nuclear material are not inimical to the common defense and security, and do not

(a) You may appeal a denial of your request for NEH records (except NEH OIG records) and/or FCAH records to The Deputy Chairman, National Endowment for the Humanities, 400 7th Street SW., Room 4053, Washington, DC 20506. You may also send your appeal to the NEH General Counsel by facsimile at 202-606-8600, by email at gencounsel@neh.gov, or through the NEH's electronic FOIA request system, which is available on the NEH Web site

§1.996-7 for rules for the carryover of the divisions of a DISC's earnings and profits to one or more DISC's. (c) Disposition to which section 311, 336, or 337 applies—(1) In general. If, after December 31, 1976, a shareholder distributes, sells, or exchanges stock in a DISC, or former DISC, in a transaction to which section 311, 336, or 337

Secretary of the Army to undertake small shore and beach projects not specifically authorized by Congress, which otherwise comply with section 426e of this title, and to allot from any civil works appropriations hereafter made, an amount not to exceed $3,000,000 for the Federal share of such projects in any one fiscal year, provide that no such single project shall be allotted more than $400,000, including

), constitute a consent dividend for purposes of section 561 (relating to the deduction for dividends paid). (b) LimitationsA consent dividend shall not include— (1) an amount specified in a consent which, if distributed in money, would constitute, or be part of, a distribution which would be disqualified for purposes of the

eligibility must be in writing or must be transmitted electronically pursuant to any electronic means authorized by CBP for that purpose. [CBP Dec. 08-22, 73 FR 33678, June 13, 2008, as amended by CBP Dec. 10-26, 75 FR 50700, Aug. 17, 2010]

2017 and 2018). Although we proposed to use a weighted motor score to assign patients to CMGs, we are finalizing based on public comments the use of an unweighted motor score to assign patients to CMGs beginning with FY 2020. Additionally, we are finalizing the removal of one item from the motor score. We are also updating the IRF wage index to use the concurrent FY IPPS wage index for the IRF PPS beginning in FY 2020. We are also amending the regulations at § 412.622 to clarify that the

comprising this section, prior to the general revision of this chapter by Pub. L. 85–859. Amendments 1998—Pub. L. 105–206 substituted "Natural wine (as defined in section 5381) imported or brought into" for "Wine imported or brought into" in first sentence.

(a) Section 3402 provides alternative methods, at the election of the employer, for use in computing the amount of income tax to be collected at source on wages. Under the percentage method of withholding (see §31.3402(b)-1), the employer is required to deduct and withhold a tax computed in accordance with the provisions of section 3402(a). Under the wage

(2) a tax equal to— (A) the highest rate of tax specified in section 11, multiplied by (B) the notional shipping income for the taxable year. Statutory Notes and Related

classified principally to chapter 8A (§1421 et seq.) of Title 48, Territories and Insular Possessions. For complete classification of this Act to the Code, see Short Title note set out under section 1421 of Title 48 and Tables. Amendments 1976—Subsec. (d). Pub. L. 94–455

distilling apparatus on the registration or permit application prescribed in this chapter for qualification under 26 U.S.C. chapter 51 or, if qualification is not required under 26 U.S.C. chapter 51, on a letter application, and filing the application with the appropriate TTB officer. Approval of the

required by §44.6011(a)-1 shall be retained as part of the taxpayer's records. (b) Records of agent or employee. Every person who is engaged in receiving for or on behalf of another person (at any place other than a registered place of business of such other person) wagers of a type subject to the tax imposed by section 4401

(2) For a resident with urinary incontinence, based on the resident's comprehensive assessment, the facility must ensure that— (i) A resident who enters the facility without an indwelling catheter is not catheterized unless the resident's clinical condition demonstrates that catheterization was necessary; (ii) A resident who enters the facility with an indwelling catheter or subsequently receives one is assessed for

(a) No patient liabilityA patient who receives contract health care services that are authorized by the Service shall not be liable for the payment of any charges or costs associated with the provision of such services. (b) NotificationThe Secretary shall notify a contract care provider and any patient who receives contract health care services authorized by the Service that such

the time of contract proposal. (d) Whenever costs which serve the same purpose cannot equitably be indirectly allocated to one or more final cost objectives in accordance with the educational institution's disclosed accounting practices, the educational institution may either use a method for reassigning all such costs which would provide an equitable distribution to all final cost objectives, or directly assign all such costs to final cost objectives with which

(a) Basis for suspension. OPM may suspend a provider if: (1) OPM obtains reliable evidence indicating that one of the grounds for suspension listed in paragraph (b) of this section applies to the provider; and (2) The suspending official determines under paragraph (c) of this section that immediate action to suspend the provider is necessary to protect the

(a) The State VR agency must file a claim for payment in each individual case within the time periods specified in §416.2216; (b) The claim for payment must be in a form prescribed by us and contain the following information: (1) A description of each service provided;

(b) Commission functionsIn carrying out the purposes of this section, the Commission— (1) shall establish procedures for Commission oversight of coordinated network planning by telecommunications carriers and other providers of telecommunications service for the effective and efficient interconnection of public telecommunications networks used to provide telecommunications service; and (2) may participate, in a