investigation of crime where acts of trafficking are at least one central reason for the commission of that crime. The “reasonableness” of the request depends on the totality of the circumstances. Factors to consider include, but are not limited to: General law enforcement and prosecutorial practices; the nature of the victimization; the specific circumstances of the victim; severe trauma (both mental and physical); access to support services; whether the request would cause further trauma: The safety of

all test procedures, the tiltrotor weight (mass) must not be less than 90 percent and not more than 105 percent of the maximum certificated weight (mass). For each of the test procedures, complete at least one test at or above this maximum certificated weight (mass). K7.12 A tiltrotor capable of carrying external loads or external equipment must be noise certificated without such loads or equipment fitted

This section lists the captions contained in the regulations under section 706. §1.706-1   Taxable years of partner and partnership. (a) Year in which partnership income is includible. (b) Taxable year. (1) Partnership treated as

, below) must be received by 11:59 p.m. Eastern Time on the closing date. We must receive requests for public hearings, in writing, at the address shown in FOR FURTHER INFORMATION CONTACT by June 11, 2020. ADDRESSES: You may submit comments on this proposed rule and draft PDM plan by one of the following methods: (1)

used shall be those regularly maintained by the corporation for the purpose of accounting to its shareholders. (ii) Accounting principles. Except as provided in subparagraphs (3) and (4) of this paragraph, the accounting principles to be employed are those described in paragraph (b) of §1.964-1. Thus, in applying accounting

, even though for education required by the employer or applicable law or regulations, are within one of the categories of nondeductible expenditures described in paragraph (b) (2) and (3) of this section. (d) Travel as a form of education. Subject to the provisions of paragraph (b) and (e) of this section, expenditures for travel (including travel while on sabbatical leave) as a form of education are deductible only to the extent

§ 109-26.501-4 Submission of orders. An original and two copies of requisitions for passenger motor vehicles and law enforcement motor vehicles shall be forwarded with justification for purchase to the Office of Management, for approval and submission to GSA. Requisitions for all other types of

When wine or spirits in bond are lost or destroyed (except wine or spirits on which the tax is not collectible by reason of the provisions of 26 U.S.C. 5008 or 26 U.S.C. 5370, as applicable) and the proprietor or other person liable for the tax on the wine or spirits fails to

Each person computing fuel required for the purposes of this subpart shall consider the following: (a) Wind and other weather conditions forecast. (b) Anticipated traffic delays. (c) One instrument approach and possible missed approach at destination. (d) Any other conditions that may delay landing of the aircraft.

Determining whether to prepare an environmental impact statement is the first step in applying the NEPA process. In deciding whether to prepare an environmental impact statement, the responsible Corporation official will determine whether the proposal is one that: (a) Normally requires an environmental impact statement. (b) Normally does not require either an environmental impact statement or an

Where agency business so requires, Commission members may decide by majority, recorded vote to schedule a meeting for a date earlier than eight days after the decision. Such a decision would obviate the general requirement for a public announcement at least one week before the scheduled meeting. At the earliest practicable time, however, the Commission will announce publicly the time, place, and subject matter of the meeting, whether the meeting is to be open or closed, and the name and

(a) No means shall be provided for locking doors giving access to either of the 2 required means of escape, except that crash doors or locking devices, capable of being easily forced in an emergency, may be employed provided a permanent and conspicuous notice to this effect is attached to both sides of the door. This paragraph shall not apply to outside doors to deckhouses where such doors are locked by key only and such key is under the control of one of the

deduction from his gross income any deductions (other than the deduction for personal exemptions under section 151), or any credit, properly allocable to or chargeable against amounts excluded from gross income under this paragraph. Editorial Notes

[72 FR 34989, June 26, 2007]

Codification Section was formerly classified to section 65b of this title prior to editorial reclassification and renumbering as this section. Amendments 1977—Pub. L. 95–26 struck

Returns. For requirements of filing annual returns with respect to unrelated business taxable income by organizations subject to the tax on such income, see section 6012, paragraph (e) of §1.6012-2, and paragraph (a)(5) of §1.6012-3. (c)

acquisition value provided by paragraph (b) of §1.818-3. In the case of a company subject to the tax imposed by section 821(c), adjustments to basis to reflect the accrual of discount and the amortization of premium shall be made in the manner provided by paragraphs (a) and (b) of §1.818-3. However, for

. When the effect of such variables is accounted for by an appropriate design, and when, within the same animal, effects due to the test drug can be obtained free of the effects of such variables, the same animal may be used for both the test drug and the control using the controls set forth in paragraph (b)(4) of this section. (7) The study uses methods to minimize bias on the part of observers and analysts of the data that are adequate to prevent undue influences

Section 174 provides two methods for treating research or experimental expenditures paid or incurred by the taxpayer in connection with his trade or business. These expenditures may be treated as expenses not chargeable to capital account and deducted in the year in which they are paid or incurred (see §1.174-3), or they may be deferred and amortized (see

termination shall not be treated as resulting in a disposition of the partnership's trade or business for purposes of section 195(b)(2). See §1.708-1(b)(6) for rules concerning the treatment of these start-up expenditures by the new partnership. (b) Effective/applicability date. This section applies to a technical termination of a

) Scope. Sections 1.145-0 through 1.145-2 apply for purposes of section 145(a). (c) Effective dates. For effective dates of §§1.145-0 through 1.145-2, see