/114/public/74\" class=\"publ external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003ePub. L. 114-74\u003c/a\u003e, 129 Stat. 599.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/75-FR-65812\" class=\"fr-reference\" data-reference=\"75 FR 65812\"\u003e75 FR 65812\u003c/a\u003e, Oct. 26, 2010, unless otherwise noted.\n"],"link":"/current/title-31/part-1026","title":"Part 1026"}]}

=\"_blank\" rel=\"noopener noreferrer\"\u003ePub. L. 114-74\u003c/a\u003e, 129 Stat. 599.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/75-FR-65812\" class=\"fr-reference\" data-reference=\"75 FR 65812\"\u003e75 FR 65812\u003c/a\u003e, Oct. 26, 2010, unless otherwise noted.\n"],"link":"/current/title-31/part-1026","title":"Part 1026"}]}

\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e3126\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/53-FR-37511\" class=\"fr-reference\" data-reference=\"53 FR 37511\"\u003e53 FR 37511\u003c/a\u003e, Sept. 26, 1988, unless otherwise noted.\n"],"link":"/current/title-31/part-321","title":"Part 321"}]}

37519\"\u003e53 FR 37519\u003c/a\u003e, Sept. 26, 1988, unless otherwise noted.\n"],"link":"/current/title-31/part-330","title":"Part 330"}]}

"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

://www.govinfo.gov/link/uscode/31/3105\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e31 U.S.C. 3105\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise

/uscode/31/3105\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e31 U.S.C. 3105\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link

\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

://www.govinfo.gov/link/uscode/31/3105\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e31 U.S.C. 3105\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise

. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

://www.govinfo.gov/link/uscode/31/3105\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e31 U.S.C. 3105\u003c/a\u003e and \u003ca href=\"https://www.govinfo.gov/link/uscode/5/301\" class=\"usc external\" target=\"_blank\" rel=\"noopener noreferrer\"\u003e5 U.S.C. 301\u003c/a\u003e.\n"],"source":["\u003ca href=\"https://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise

://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

://www.federalregister.gov/citation/45-FR-64091\" class=\"fr-reference\" data-reference=\"45 FR 64091\"\u003e45 FR 64091\u003c/a\u003e, Sept. 26, 1980, unless otherwise noted.\n"],"link":"/current/title-31/part-315","title":"Part 315"}]}

[61 FR 67944, Dec. 26, 1996, as amended at 86 FR 27274, May 20, 2021] {"origins":[{"level":"part","identifier":"596","label_level":"Part 596","hierarchy":{"title":"31","subtitle":"B

, ch. 37, §5, 2 Stat. 56, and Jan. 26, 1802, ch. 2, §6, 2 Stat. 129. Amendments 1946—Act Aug. 2, 1946, changed composition of Joint Committee. See

facilities, receive, without cost, board and lodging from such institution, and are together compensated, on a cash basis, at an annual rate of not less than $10,000; or (25), (26) Repealed. Pub. L. 95–151, §§6(a), 7(a), Nov. 1, 1977, 91 Stat. 1249, 1250. (27) any employee employed by an establishment which is a motion picture theater; or (28) any employee employed in planting or

annual meeting in Victoria, British Columbia, Canada, January 28-February 1, 2019, and recommended a number of changes to the previous IPHC regulations (83 FR 10390, March 6, 2018). The recommendations also supersede the regulations for catch limits, catch share plan allocations, and charter halibut management measures implemented in 2018 by NMFS in interim final rules for the waters off Alaska (83 FR 12133, March 20, 2018) and for waters off Washington, Oregon, and California (83 FR 13080, March 26

minimum essential coverage (within the meaning of §1.36B-2(c)) other than coverage described in section 5000A(f)(1)(C) (relating to coverage in the individual market). (2) Certain individuals enrolled during a month. If an individual enrolls in a qualified health plan and the enrollment is effective on the date of the

to a potential assessable payment under the employer shared responsibility provisions of section 4980H(a) of the Code, if such provisions were applicable; provides minimum value (as defined in section 36B(c)(2)(C)(ii) of the Code); and is reasonably expected to be affordable (applying the safe harbor rules for determining affordability set forth in 26 CFR 54.4980H–5(e)(2)). If a

Reform Act of 1989 [42 U.S.C. 3545(d)] may be satisfied in connection with a project receiving assistance under a program that is within the jurisdiction of the Department of Housing and Urban Development and under section 42 of the Internal Revenue Code of 1986 [

sections 1438 or 1452(d) of title 10 of the United States Code, plus (c) The total amount, if any, excludable from income under section 101(b)(2)(D) and paragraph (a)(2) of §1.101-2 with respect to a survivor annuity provided by such retired or retainer pay, minus (

this section. However, see §1.355-2 (d)(2)(iv)(C) (related function device factor) for possible evidence of device. Example 10. For the past six years, corporation X has processed and sold meat products. X derives income from no other source. X separates the sales

higher education or an organization of the type described in section 501(c)(3) of the Internal Revenue Code of 1954 (26 U.S.C. 501(c)) and exempt from taxation under section 501(a) of the Internal Revenue Code (26 U.S.C. 501(a)), or any domestic nonprofit scientific or educational organization qualified under a

Pub. L. 96–215, §3(5), substituted "a uniformed service" for "an armed force or of the Public Health Service". 1979—Subsecs. (a) to (d) and (h). Pub. L. 96–76 inserted reference to the Public Health Service. 1968—Subsec. (a). Pub. L. 90–623, §3(9), substituted "change of permanent station" for "permanent change of station".

payments to MEWA operators and service providers (e.g. brokers, marketers, and third party administrators); employment by the MEWA of a person prohibited from such employment pursuant to section 411 of ERISA, and embezzlement from the MEWA. For purposes of section 521 of ERISA, compensation that would be excessive under 26 CFR 1.162–7 will be considered unreasonable compensation or payments for purposes

event benefit (UCEB) and that is payable with respect to an unpredictable contingent event (UCE) that occurs after July 26, 2005. (1) Examples of benefit increases within the scope of this section include unreduced early retirement benefits or other early retirement subsidies, or other benefits to the extent that such benefits would not be payable but for the occurrence of one or more UCEs. (2) Examples of UCEs within the scope

section 42 of the Internal Revenue Code of 1986 [26 U.S.C. 42] by a certification by a housing credit agency to the Secretary, submitted in accordance with guidelines established by the Secretary, that the combination of assistance within the jurisdiction of the Secretary and other government assistance provided in connection with a