of 29 CFR 1910.15. Nothing contained in this contract shall be construed as relieving the contractor from any obligations which it may have for compliance with the aforesaid regulations. (End of clause) [75 FR 10570, Mar. 8, 2010; 75 FR 14496, Mar. 26, 2010]

All records required to be kept under this part, including copies of claims and schedules, authorizations, notices of release, reports, and returns, shall be retained for three years following the close of the year in which filed or made, or in the case of an authorization, for three years following the close of the calendar year in which the operation under such authorization is concluded. Such records shall be made available for inspection by any appropriate TTB

Q-1. Can an eligible rollover distribution, within the meaning of section 402(c)(4), from a designated Roth account, as defined in A-1 of §1.402A-1, be rolled over to a Roth IRA? A-1. Yes. An eligible rollover distribution, within the meaning of section 402(c)(4), from a designated Roth account may be rolled over to a Roth IRA. For

(3) Principal repayments. (4) Guarantee. (5) Examples. (f) Transfers to entities owned by a foreign trust. (1) General rule. (2) Examples. §1.679-4   Exceptions to general rule. (a) In general. (b) Transfers for fair market value. (1) In general. (2) Special rule. (i) Transfers for partial

any extension of time for the payment thereof), the whole of the unpaid portion of the tax which is payable in installments becomes due and shall be paid upon notice and demand from the district director. See paragraph (c) of §20.6166-1 for the dates fixed for the payment of installments. See also

For each established equipment class, DOE selects a baseline model as a reference point against which any changes resulting from energy conservation standards under consideration can be measured. The baseline model in each equipment class represents the characteristics of common or typical equipment in that class. Typically, a baseline model is one that meets the current minimum energy conservation standards and provides basic consumer utility.

U.S. source income recharacterized as foreign source income equals the amount in the overall domestic loss account. (b) Determination of U.S. source taxable income for purposes of recapture. For purposes of determining the amount of an overall domestic loss subject to recapture, the taxpayer's taxable income from U.S. sources shall be computed in accordance with the rules set forth in

for which a status review is being initiated, please provide those data or information by one of the following methods: (1) Electronically: Go to the Federal eRulemaking Portal: http://www.regulations.gov. In the Search box, enter the appropriate docket number (see the Table 1 under SUPPLEMENTARY INFORMATION). Then, click on the “Search” button. After finding the correct

(c) Benefits are not payable where the former service member was discharged or released under one of the following conditions: (1) As a conscientious objector who refused to perform military duty, wear the uniform, or comply with lawful order of competent military authorities. (2) By reason of the sentence of a general court-martial. (3) Resignation by an officer for the good of the

same time and shall be furnished in the same manner as the statement required to be furnished under section 6051. See section 6678 relating to the penalty for failure to file this statement. (4) Employee's request for an early W-2. If an employee's employment is terminated prior to the end of a calendar year and the employee requests an early W-2 under section 6051 and

required or made any material false statement in the application for the permit, or is, by reason of previous or current legal proceedings involving a felony violation of any other provision of Federal criminal law relating to tobacco products, processed tobacco, cigarette paper, or cigarette tubes, not likely to maintain operations in compliance with 26 U.S.C. chapter 52, or has been convicted of a

liability for which such levy was made is satisfied or becomes unenforceable by reason of lapse of time, (B) Release of such levy will facilitate the collection of such liability, (C) The taxpayer has entered into an agreement under 26 U.S.C. 6159 to satisfy such liability by means of installment payments, unless such agreement

§1.367(a)-2   Exceptions for transfers of property for use in the active conduct of a trade or business. (a) Scope and general rule. (1) Scope. (2) General rule. (b) Eligible property. (c) Exception for certain property. (1) Inventory. (2) Installment obligations, etc. (3) Nonfunctional currency, etc. (4) Certain leased tangible property. (d) Active conduct of a trade or business outside the United

of nonresidents not citizens), but only if (1) the conditions stated in paragraph (b) of this section are met, and (2) an election is made in accordance with the provisions of paragraph (c) of this section. See section 2011(e) and §20.2011-2 for the effect which the allowance of this deduction has upon the credit for State death taxes. However, see section 2058 to determine the deductibility of

(a) Applicability. This section applies to holders and applicants for approvals of the following design changes to any airplane subject to 14 CFR 26.33(a): (1) Any fuel tank designed to be Normally Emptied if the fuel tank installation was approved pursuant to a supplemental type certificate or a field approval before December 26, 2008; (2) Any fuel tank

Material security threat assessment for hazardous material endorsement to commercial drivers license under 49 CFR part 1572, Customs and Border Patrol's Free and Secure Trade (FAST) Program) provided that he or she makes available the appropriate documentation. Written confirmation from the agency/employer that granted the Federal security clearance or reviewed the criminal history records check must be provided to the licensee. The licensee shall retain this documentation for a period of 3 years from

(1) This ACO; or (2) The ACO responsible for the corporate office, if affected contracts are in more than one plant or division of the transferor. (b) If none of the affected contracts held by the transferor have been assigned to an ACO, the contracting officer responsible for the largest unsettled (unbilled plus billed but unpaid) dollar balance of contracts shall be the responsible contracting officer.

the future noise levels meet the highway agency's definition of “approach” for undeveloped lands or properties within the project limits. At a minimum, identify the distance to the exterior noise abatement criteria in Table 1; (3) Non-eligibility for Federal-aid participation for a Type II project as described in §772.15(b). (b) If a

(b) For each hazardous chemical brought to the mine, the operator must rely on the MSDS received from the chemical manufacturer or supplier, develop their own MSDS, or obtain one from another source. (c) Although the operator is not responsible for an inaccurate MSDS obtained from the chemical's manufacturer, supplier, or other source, the operator must— (1) Replace an outdated MSDS upon receipt of an updated

(a) Unless it is found that irreparable injury would thereby be caused one of the parties, or that the public interest requires otherwise, or unless all parties have consented to the contrary, consideration of interlocutory requests will be withheld until the time for filing oppositions (and replies, if replies are allowed) has expired. As a matter of discretion, however, requests for continuances and extensions of time, requests for permission to file pleadings in