In the case of property acquired before March 1, 1913, if the basis otherwise determined under this subtitle, adjusted (for the period before March 1, 1913) as provided in section 1016, is less than the fair market value of the property as of March 1, 1913, then the basis for determining gain shall be such fair market value. In determining the fair

the facility by construction having at least a one hour fire-resistance rating. (q) Inside bucket elevators. (1) Bucket elevators shall not be jogged to free a choked leg. (2) All belts and lagging purchased after March 30, 1988 shall be conductive. Such belts shall have a surface electrical resistance not to exceed 300 megohms.

(a) In general. For rules relating to the extension of period of collection when a tax return preparer who prepared a return or claim for refund for excise tax under section 4481 pays 15 percent of a penalty for understatement of taxpayer's liability, and procedural matters relating to the investigation, assessment and collection of the penalties under section 6694(a) and (b), the rules under

26 U.S.C. 5173, as amended, give an operations bond or unit bond in accordance with the applicable provisions of 27 CFR part 19. See §19.151(d) of this chapter for circumstances under which a bond is not required with respect to operations and withdrawals of distilled spirits.

(a) Identity. The color additive D&C Blue No. 6 is principally [Δ2,2′-biindoline]-3,3′ dione (CAS Reg. No. 482-89-3). (b) Specifications. D&C Blue No. 6 shall conform to the following specifications and shall be free from impurities other than those named to the extent that such impurities may be avoided by good manufacturing practice:

thirty-three and one-third (331⁄3 ) percent of the funds payable to, and to be used by, a State agency under §235.4(a)(1) and §235.4(b)(3) for administration of school nutrition programs in FNS

The label of each pesticide product packaged in a refillable container must include the residue removal instructions in this section. Instructions must be given for all pesticide products that are distributed or sold in refillable containers, including those that do not require dilution prior to application. (a) Timing of the residue removal procedure. One of the following statements must

capital requirements. (b) Undercapitalized. Except where the Director has exercised authority to reclassify a Bank, a Bank shall be considered undercapitalized if, at the time of the determination under §1229.2(a) of this subpart, the Bank does not have sufficient permanent or total capital, as applicable, to meet any one or more of

shown in Figure A to this section. (3) The concrete blocks must be stacked with their hollow cells aligned vertically and must be positioned at right angles to the footings. (4) Horizontal offsets from the top to the bottom of the pier must not exceed one-half inch. (5) Mortar is not required, unless specified in the installation instructions or required by a registered professional engineer or

customer at a cost-based rate for one year from the effective date of the certificate. The obligation to sell at the cost-based rate expires one year after the effective date of the certificate. [Order 636, 57 FR 13318, Apr. 16, 1992, as amended by Order 636-A, 57 FR 36218, Aug. 12, 1992; Order 581, 60 FR 53074, Oct. 11, 1995]

(a) Referral to Congressional committee; single reportAny concurrent resolution introduced pursuant to section 1544(c) of this title shall be referred to the Committee on Foreign Affairs of the House of Representatives or the Committee on Foreign Relations of the Senate, as the case may be, and one such concurrent resolution shall be

entrance to the distribution system. (c) Disinfectant residuals. (1) Systems must measure residual disinfectant concentration for free chlorine, combined chlorine (chloramines), and chlorine dioxide by the methods listed in the following table or one of the alternative methods listed in appendix A to subpart C of this part:

ships or aircraft conducting high-frequency or non-hull mounted mid-frequency active sonar activities associated with anti-submarine warfare and mine warfare activities at sea will have one lookout. (iv) Lookout measures for explosives and impulse sound: (A) Aircraft conducting IEER sonobuoy activities and explosive sonobuoy exercises will have one lookout. (B) Surface vessels