be served thereby, such payments shall be made, regardless of the legal competency or incompetency of the individual or eligible spouse, to another individual, or an organization, with respect to whom the requirements of subparagraph (B) have been met (in this paragraph referred to as such individual's "representative payee") for the use and benefit of the individual or eligible spouse. (II) In the case of an individual eligible for benefits under this

subsection (b)(2), the text of 41:422(a)(2)(C) is omitted as obsolete. In subsection (b)(2)(A), the last sentence is substituted for "of the initial members, two shall be appointed for terms of two years, one shall be appointed for a term of three years, and one shall be appointed for a term of four years" because the initial members have already been appointed. In subsection (c)(2), the reference to

(a) Obligated parties and exporters. Any obligated party described in §80.1406, and any exporter of renewable fuel described in §80.1430, must provide EPA with the information specified for registration under

paragraph (d) of this section) of each such controlled foreign corporation or foreign subsidiary beginning after December 31, 1960, and before January 1, 1963. Such information shall not be required to be furnished, however, with respect to a corporation defined in section 1504(d) of the Code which makes a consolidated return for the taxable year. For annual accounting periods beginning after December 31, 1962, see

, ruminant mammal of the genus Capra, including Angora goats. Goats are further delineated into categories by sex (bucks and nannies) and age (kids). Kid means a goat less than 1 year old. Lamb means a sheep less than 1 year old. Livestock owner, for death loss purposes, means one having

“agricultural employment” includes certain services which do not constitute “agricultural labor” as that term is defined in section 3121(g) (see §31.3121(g)-1. For purposes of title V of the Agricultural Act of 1949, as amended, the term “agricultural employment” includes services or activities included within the provisions of section 3(f) of the Fair Labor Standards Act of 1938, as amended, or

(a) Applicability. This section applies to the processing of offers to compromise tax liabilities pursuant to §301.7122-1 of this chapter. Except as provided in this section, this fee applies to all offers to compromise accepted for processing. (b) Fee.

For purposes of actions taken under this rule, we may impute conduct as follows: (a) Conduct imputed from an individual to an organization. We may impute the fraudulent, criminal, or other improper conduct of any officer, director, shareholder, partner, employee, or other individual associated with an organization, to that organization when the improper conduct occurred in connection with the

For purposes of actions taken under this rule, we may impute conduct as follows: (a) Conduct imputed from an individual to an organization. We may impute the fraudulent, criminal, or other improper conduct of any officer, director, shareholder, partner, employee, or other individual associated with an organization, to that organization when the improper conduct occurred in connection with the

This section lists the captions that appear in the regulations under section 1362. §1.1362-1 Election to be an S corporation. (a) In general. (b) Years for which election is effective.

(a) Adoption of election. The adoption of, or the election to use, a functional currency shall be treated as a method of accounting. The functional currency shall be used for the year of adoption (or election) and for all subsequent taxable years unless permission to change is granted, or considered to be granted under §1.985-2 or

window transactions). See §31.6051-4 for the requirement to furnish a statement to the payee if tax is withheld under section 3406. (2) Special rule for tax-exempt interest. When an issuer is required to make an information return under

Distilled spirits manufactured, produced, bottled in bottles, packed in containers, or packaged in casks or other bulk containers in the United States on which an internal revenue tax has been paid or determined, and which have been marked under the provisions of 27 CFR part 19 and of this part, as applicable, especially for export with benefit of drawback may be: (a) Exported; (b) Laden for use on the

Part I—Geographic Areas A. Criteria. A geographic area will be designated as having a shortage of mental health professionals if the following four criteria are met: 1. The area is a rational area for the delivery of mental health services. 2. One of the following conditions prevails within the area: (a

treated as 1 taxpayer for purposes of subsections (c) and (e)(2). (2) Group of financially related corporationsFor purposes of paragraph (1), the term "group of financially related corporations" means— (A) any affiliated group as defined in section 1504 determined by substituting "50 percent" for "80 percent" each

redetermination by more than one party. If more than one party timely files a request for redetermination on the same claim before a redetermination is made on the first timely filed request, the contractor must consolidate the separate requests into one proceeding and issue one redetermination. [70 FR 11472, Mar. 8, 2005, as amended at 84

understanding English during the course of the interview for permanent resident status. An applicant's ability to read and write English shall be tested by excerpts from one or more parts of the Federal Textbooks on Citizenship at the elementary literacy level. The test of an applicant's knowledge and understanding of the history and form of government of the United States shall be given in the English language. The scope of the testing shall be limited to subject matter covered in the revised (1987