fiduciary, pursuant to the provisions of section 6012(b)(3), shall be signed by such fiduciary. See paragraph (b)(4) of §1.6012-3. (3) By agents. A return with respect to income required to be made by an agent for a foreign corporation shall be signed by such agent. See paragraph (g) of

officers. (2) The use of commercial banks for payment of excise taxes imposed by 26 U.S.C. Subtitles E and F. (3) The preparing or executing of returns; deposits; payment on notice and demand; assessment; abatements, credits and refunds; limitations on assessment; limitations on credit or refund; periods of limitation in judicial proceedings; interest; additions to tax, additional amounts, and assessable penalties; enforced collection

, obligation, or withdrawal described in subparagraph (1)(ii) of this paragraph, the regulations in this part supersede Treasury Decision 5330, as amended (26 CFR (1939) part 32). (b) Nonrecognition and accumulation. Section 511 of the Act provides, under conditions specified, for the nonrecognition, for income and excess-profits tax purposes, of the gain realized from the sale or indemnification for loss of certain vessels including

(a) Length of period— (1) General rule. In any case in which a tax has been assessed within the statutory period of limitation properly applicable thereto, a proceeding in court to collect such tax may be begun, or levy for the collection of such tax may be made, within 10 years after the assessment thereof. (2)

; and (3) The type of license or permit for which the applicant is applying. (c) Signature and certification of accuracy. An application must be legibly signed, dated, and certified as true, complete, and accurate by one of the following: (1) For a corporation: An officer or other individual authorized to act for the corporation in licensing or permitting matters

When circumstances require that all or a portion of a member's stock be redeemed by the Facility, the Board shall pay an amount equal to what the member originally paid for the stock less any amount owed by the member to the Facility. (d) Use of subscription amountAt least one-half of the payment for the subscription amount required for membership under

required by this paragraph must be retained by the lessor for one calendar year from the date the vehicle lease expires. [43 FR 60169, Dec. 26, 1978, as amended at 44 FR 20437, Apr. 5, 1979; 60 FR 17269, Apr. 5, 1995; 61 FR 278, Jan. 4, 1996. Redesignated at 67 FR 45872, July 10, 2002; 69 FR 34959, June 23, 2004]

Defense, or by or on behalf of personnel of any department or organization, for services rendered or supplies furnished, may be credited to authorized accounts. Funds so credited are available for obligation for the same period as the funds in the account so credited. Such an account shall be accounted for as one fund on the books of the Department of the Treasury. (b) Fixed Rate for Reimbursement for Certain Services.—The Secretary of

the acquiring corporation (or, in the case of a consolidation, the transferor corporations) shall be combined for all applicable years. Thus, for example, in applying §1.585-2(c)(1)(i) for the first taxable year ending after the distribution or transfer, the total bad debts sustained during the 5 preceding taxable years are the sum of the bad debts sustained by the acquiring corporation for the 5

, information about CBI or multimedia submissions, and general guidance on making effective comments, please visit https://www.epa.gov/​dockets/​commenting-epa-dockets. FOR FURTHER INFORMATION CONTACT: Robert Schwartz, EPA Region IX, 75 Hawthorne St., San Francisco, CA 94105. By phone: (415) 972-3286 or by email at schwartz.robert@epa.gov.

(a) General ruleGross income shall not include any qualified military benefit. (b) Qualified military benefitFor purposes of this section— (1) In generalThe term "qualified military benefit" means any allowance or in-kind benefit (other than personal use of a vehicle) which— (A) is received

written statement required under the preceding sentence shall be furnished to the person on or before January 31 of the year following the calendar year for which the return under subsection (a) is required to be made. (d) DefinitionsFor purposes of this section: (1) CashThe term "cash" has the meaning given such term by

electronic quarterly report in a format prescribed by the Administrator, for each calendar quarter indicated under paragraph (d)(1) of this section beginning by the latest of: (i) The calendar quarter covering May 1, 2017 through June 30, 2017; (ii) The calendar quarter corresponding to the earlier of the date of provisional certification or the applicable deadline for initial certification under

within a perimeter fence or confined area, or captured from a free-ranging population for interstate movement and release. Herd. One or more animals that are: (1) Under common ownership or supervision and are grouped on one or more parts of any single premises (lot, farm, or ranch) or (2) All animals under

§382.151 (see §382.141(a)(7)). You must ensure that all employees performing the CRO function receive annual refresher training concerning their duties and the provisions of this regulation. The one-time training for CROs about the changes to Part 382 must take place by May 13, 2009. For employees who have already received CRO training, this training may be limited to changes from

LEC's public notice and any associated certifications shall be filed through the Commission's Electronic Comment Filing System (ECFS), using the “Submit a Non-Docketed Filing” module. All subsequent filings responsive to a notice may be filed using the Commission's ECFS under the docket number set forth in the Commission's public notice for the proceeding. If necessary, subsequent filings responsive to a notice also may be filed by sending one paper copy of the filing to “Secretary, Federal