(1) first from the ordinary income account; (2) second from the capital gain account; and (3) third from the capital account. (c) Tax Treatment.—For purposes of the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.)— (1) a nonqualified withdrawal from the ordinary income account shall be included in income

Subsec. (c). Pub. L. 104–303, §221(3), substituted "$10,000,000" for "$6,000,000" and "$500,000" for "$300,000". 1992—Subsec. (b)(3), (4). Pub. L. 102–580, §208(1), added par. (3) and redesignated former par. (3) as (4). Subsec. (d). Pub. L. 102–580, §208(2), inserted "Indian tribes," after "States of the United States,". 1990

The proposed “substantial risk” test is designed to assist the Commission's assessment of its supervisory interest in a particular non-U.S. DCO. For purposes of this rulemaking, the Commission proposed to define the term “substantial risk to the U.S. financial system” to mean, with respect to a non-U.S. DCO, that (1) the DCO holds 20 percent or more of the required initial margin [26] of U.S. clearing members for

(a) Qualified indebtedness—(1) Carryover requirement. If, in a transaction to which section 381(a) applies, the acquiring corporation assumes liability for any indebtedness which was qualified indebtedness (as defined in section 545(c) and §1.545-3) in the hands of the distributor or

annual information returns. §301.6104(d)-2   Making applications and returns widely available. (a) In general. (b) Widely available. (1) In general. (2) Internet posting. (i) In general. (ii) Transition rule. (iii) Reliability and accuracy. (c) Discretion to prescribe other methods for making documents widely

model incorporating the same novel or unusual design feature, these special conditions would apply to that model as well. Conclusion This action affects only one novel or unusual design feature on one model series of airplanes. It is not a rule of general applicability. List of Subjects in 14 CFR Part 25 Aircraft

allowable criteria at any condition at which the ILD does or does not deploy, up to the maximum severity pulse specified by the requirements. The ideal triangular maximum severity pulse is defined in Advisory Circular (AC) 25.562-1B. For the evaluation and testing of less-severe pulses for purposes of assessing the effectiveness of the ILD deployment setting, a similar triangular pulse should be used with acceleration, rise time, and

completely wetted. Using a Buchner funnel and a filter paper (Schleicher & Schuell No. 597, or equivalent) of suitable diameter, filter with suction. Continue suction until water no longer drips from the funnel. Transfer the absorbent to a glass trough lined with aluminum foil (free from rolling oil). Break up the magnesia with a clean spatula and spread out the absorbent on the aluminum foil in a layer about 1 centimeter to 2 centimeters thick. Dry for 24 hours at 160 °C ±1 °C. Pulverize the

range of coordinated health care services for a community defined in the entity's grant application as described in paragraph (2); and (B) that includes at least one of each of the following providers that serve the community (unless such provider does not exist within the community, declines or refuses to participate, or places unreasonable conditions on their participation)— (i) a Federally qualified health center (as

(a) In generalIn a two-party exchange, the delivering person shall not be liable for the tax imposed under section 4081(a)(1)(A)(ii). (b) Two-party exchangeThe term "two-party exchange" means a transaction, other than a sale, in which taxable fuel is transferred from a delivering

(c) Requirements for power of attorney. A power of attorney must: (1) Designate by name at least one practitioner meeting the requirements of §11.14 of this chapter; and (2) Be signed by the individual applicant, registrant, or party to a proceeding pending before the Office, or by someone with

maintain your medical sources' evidence when you give us permission to request the reports. (i) Every reasonable effort means that we will make an initial request for evidence from your medical source or entity that maintains your medical source's evidence, and, at any time between 10 and 20 calendar days after the initial request, if the evidence has not been received, we will make one follow-up request to obtain the medical

§ 2520.104-21 Limited exemption for certain group insurance arrangements. (a) Scope. Under the authority of section 104(a)(3) of the Act, the administrator of any employee welfare benefit plan which covers fewer than 100 participants at the beginning of the plan year and which

of October 9, 1996. Locomotive means a piece of on-track equipment other than hi-rail, specialized maintenance, or other similar equipment— (1) With one or more propelling motors designed for moving other equipment; (2) With one or more propelling motors designed to carry freight or passenger traffic or both; or (3) Without

(a) General. Tolerances are established for residues of the fungicide 5-ethoxy-3-(trichloromethyl)-1,2,4-thiadiazole and its monoacid metabolite 3-carboxy-5-ethoxy-1,2,4-thiadiazole in or on the following raw agricultural commodities: Open Table

section 724, Pub. L. 93–112, title I, §104, Sept. 26, 1973, 87 Stat. 370; Pub. L. 95–602, title I, §122(b)(1), Nov. 6, 1978, 92 Stat. 2987; Pub. L. 99–506, title II, §205, Oct. 21, 1986, 100 Stat. 1817; Pub. L. 102–569, title I, §125, Oct. 29, 1992, 106 Stat. 4381, related to non-Federal share for construction, prior to the general amendment of this subchapter by Pub. L. 105–220.

A manufactured article in which the sole Class 7 (radioactive) material content is natural uranium, unirradiated depleted uranium or natural thorium, and its packaging, are excepted from the requirements in this subchapter for specification packaging, labeling, marking (except for the UN identification number marking requirement described in §173.422(a)), and if not a

(a) Except for LSA material and SCO, a Type A package may not contain a quantity of Class 7 (radioactive) materials greater than A1 for special form Class 7 (radioactive) material or A2 for normal form Class 7 (radioactive) material as listed in §173.435, or, for