(a) The State VR agency must file a claim for payment in each individual case within the time periods specified in §404.2116; (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;

§159.010-3 of this chapter may be obtained by contacting the Commanding Officer, USCG Marine Safety Center. (c) Each request for approval must contain; (1) The name and address of the applicant, (2) One copy of all plans and specifications that meet the requirements of

for the enforcement of the summons. When the summons requires the production of books, papers, records, or other data, it shall be sufficient if such books, papers, records, or other data are described with reasonable certainty. (b) Persons who may serve summonses. Any appropriate TTB officer may serve a summons issued under 26 U.S.C

this title, the United States shall be liable to the plaintiff for damages. The plaintiff has a duty to mitigate damages. The total amount of damages recoverable under this section is the lesser of $1,000,000 ($100,000 in the case of negligence), or the sum of— (1) Actual, direct economic damages as defined in §301.7433-1(b) sustained as a proximate result of the

This section lists the captions that appear in the regulations under section 461 of the Internal Revenue Code. §1.461-1   General rule for taxable year of deduction. (a) General rule. (1) Taxpayer using cash receipts and disbursements method

a. General b. Increase in Return Air Dry-Bulb Temperature From 75 °F to 85 °F c. Decrease in Entering Water Temperature for Water-Cooled CRACs

obligation or incur any expense not imperative for the protection of the vessel or vessels at the time of the event. (End of clause) [75 FR 10570, Mar. 8, 2010; 75 FR 14496, Mar. 26, 2010]

§ 51-10.103 Definitions. For purposes of this part, the term— Asssistant Attorney General means the Assistant Attorney General, Civil Rights Division, United States Department of Justice.

51376, Aug. 26, 2003. § 17.503 Definitions. For purposes of this part, the term— Agency means Department of the Interior. Auxiliary aids means services or

Editorial Notes Amendments 1966—Pub. L. 89–719 substituted "Intervention" for "Civil action to clear title to property" in section catchline and substituted provisions, set out in a

liability. For purposes of this section, the adjusted value of a partner's interest in a partnership is the fair market value of that interest increased by the partner's share of partnership liabilities under §§1.752-1 through 1.752-5. (b) Exceptions—(1) In general. Except as provided in paragraph

(3) Labor or material costs identified specifically with one of the particular cost objectives listed in paragraph (d)(3) of this subsection shall be accounted for as direct labor or direct material costs. (b) Homogeneous indirect cost pools. (1) An indirect cost pool is homogeneous if each significant activity whose costs are included therein has the same or a similar beneficial or

-foot radius of the fireworks barge in approximate position 42°21′23.2″ N 071°02′26″ W (NAD 1983), located off of the Fan Pier, South Boston, MA. (4) Pier 6 Safety Zone. All U.S. navigable waters of Boston inner Harbor within a 700-foot radius of the fireworks barge in approximate position 42°21′11.9″ N 071°02′1.3″ W (NAD 1983), located off of Pier 6, South Boston, MA. (5)

operation or the achievement of any statutory objective of a business or activity. An action reasonably takes into account age as a factor necessary to the normal operation or the achievement of any statutory objective of a business or activity, if: (1) Age is used as a measure or approximation of one or more other characteristics; and (2) The other characteristic(s) must be measured or approximated in order for the normal operation

Administrator of General Services within 30 days after notice of a proposed action to be taken under this section, except for personal property transferred pursuant to section 549 of this title, the official specified in paragraph (2) shall determine and enforce compliance with the terms, conditions, reservations, and restrictions contained in an instrument by which a transfer under this section is made. The

. See §1.826-4 for rules relating to allocation of expenses. In no case may such an election increase the amount deductible by the reciprocal for amounts paid or due its attorney-in-fact for the taxable year. The election allowed by section 826(a) and this section in effect increases the income of the reciprocal by the net income of the attorney-in-fact attributable to its business with the reciprocal

, including sulfuric acid mist. A plug of glass wool is a satisfactory filter. 6.1.1.2 Bubbler and Impingers. One midget bubbler with medium-coarse glass frit and borosilicate or quartz glass wool packed in top (see Figure 6-1) to prevent sulfuric acid mist carryover, and three 30-ml midget impingers. The midget bubbler and midget impingers must be connected in series with leak-free glass connectors. Silicone grease may be used, if necessary, to prevent leakage. A midget

under §1.987-4(d) for all prior taxable years to which these regulations apply, reduced by the amounts taken into account under §1.987-5 upon remittances for all such prior taxable years. (2) Coordination with §1.987-12. For

(a) Election to pay tax in installmentsIn the case of gain from the sale or exchange of qualified farmland property to a qualified farmer, at the election of the taxpayer, the portion of the net income tax of such taxpayer for the taxable year of the sale or exchange which is equal to the applicable net tax liability shall be paid in 4 equal installments. (b) Rules relating to installment

—Subsec. (a). Pub. L. 105–206 substituted "removed from a bonded wine cellar" for "produced in the United States" in introductory provisions. 1997—Pub. L. 105–34, §1416(b)(2), struck out "unmerchantable" after "tax on" in section catchline. Subsec. (a). Pub. L. 105–34, §1416(a), struck out "as unmerchantable" after "to bond" in introductory

"Secretary" wherever appearing. Subsec. (d). Pub. L. 94–455, §1202(h)(6), substituted "6103(f)" for "6103(d)". Statutory Notes and Related Subsidiaries Effective Date of 1976 Amendment Amendment by

(1) For provisions to relieve farmers from excise tax in the case of gasoline used on the farm for farming purposes, see section 6420. (2) For provisions to relieve purchasers of gasoline from excise tax in the case of gasoline used for certain nonhighway purposes, used by local transit systems, or sold for certain exempt