in Warrick County. (17) On March 16, 1977, the Technical Secretary submitted new regulation APC-8, Continuous Emission Monitoring; and revised regulations APC-7, Incinerators; and APC-14, Indiana Ambient Air Quality Standards. (18) On May 18, 1977, the Technical Secretary submitted revised regulation APC-2, Open Burning. (19) On June 26, 1979, the Governor submitted a revised sulfur dioxide

corporation owned by one or more 5-percent shareholders has increased by more than 50 percentage points over the lowest percentage of stock of such corporation owned by such shareholders at any time during the testing period. See paragraph (a)(2)(i) of this section for the definition of testing date. See paragraph (d) of this section for the definition of testing period. See §1.382-2(a)(1) and paragraph (f

E. Unfunded Mandates Reform Act F. Executive Order 13132: Federalism G. Executive Order 13175: Consultation and Coordination With Indian Tribal Governments H

26 16 27 17 28 17 29 18

appropriate district court to recover the amount assessed (plus interest at rates established pursuant to section 6621(a)(2) of the Internal Revenue Code of 1986 (26 U.S.C. 6621(a)(2)) from the date of the final order or the date of final judgment, as the case may be). In such an action, the validity, amount, and appropriateness of the penalty is not subject to review.

eligibility that is not determined on the basis of the household income (as defined in section 36B of title 26). (2) NoticeThe Secretary shall provide that an applicant filing a form under paragraph (1) shall receive notice of eligibility for an applicable State health subsidy program without any need to provide additional information or paperwork unless such

emergency facility for amortization purposes is therefore $4,600,000. For depreciation of the remaining portion ($400,000) of the cost see §1.168A-6. (4) If the certifying authority certifies only a portion of the construction, reconstruction, erection, installation, or acquisition of property which takes place after December 31, 1949, the unadjusted basis for

(15) Mixed-funds investment. (16) Non-qualifying investment. (17) Property. (18) QOF. (19) QOF C corporation. (20) QOF corporation. (21) QOF RIC. (22) QOF REIT. (23) QOF owner. (24) QOF partner. (25) QOF partnership. (26) QOF S corporation. (27) QOF shareholder. (28) QOZ designation notice. (29) Qualified opportunity zone business. (30) Qualified opportunity zone business property. (31

Participation of a person described in section 6103(n). For purposes of this paragraph (b), a person authorized to receive returns or return information under section 6103(n) and §301.6103(n)-1(a) of the regulations may receive and review books, papers, records, or other data produced in compliance with a summons and, in the presence and under the guidance of an IRS officer or employee

Prior Provisions A prior section 780, Pub. L. 93–112, title IV, §400, as added Pub. L. 95–602, title I, §117, Nov. 6, 1978, 92 Stat. 2977; amended Pub. L. 98–221, title I, §141(a), Feb. 22, 1984, 98 Stat. 26; Pub. L. 99–506, title I, §103(d)(2)(C), title V, §501

Stat. 270, and were editorially reclassified as subchapter III (§2631 et seq.) of chapter 44 of this title. For complete classification of these Acts to the Code, see Tables. Availability of Funds for Improvement, Protection, or Rehabilitation of Damaged Public Lands Pub. L. 104–134, title I, §101(c) [title I], Apr. 26, 1996, 110 Stat. 1321

section 545(2) with respect to property specified in sections 6323(b) and (c) of the Internal Revenue Code of 1954 [title 26]. As a result of this modification, section 545(b) of the Senate amendment is deleted as unnecessary.

section 7701(a)(30) of title 26) from participating in the furnishing of defense articles or defense services under this chapter on the basis of race, religion, national origin, or sex. (b) Employment of personnel; required contractual provision (1) No agency performing functions under this chapter shall, in employing or assigning personnel to participate in the performance of any such function, whether in the United

2346a, Pub. L. 87–195, pt. II, §532, as added Pub. L. 92–226, pt. II, §202(a), Feb. 7, 1972, 86 Stat. 26; amended Pub. L. 93–189, §13(1), Dec. 17, 1973, 87 Stat. 722; Pub. L. 93–559, §18, Dec. 30, 1974, 88 Stat. 1800; Pub. L. 94–329, title V, §501(a), June 30, 1976, 90 Stat. 762; Pub. L. 95–92, §8(b), Aug. 4, 1977, 91 Stat. 617; Pub. L. 95–384, §10(a), Sept. 26, 1978, 92 Stat. 733; Pub. L. 96–92, §8(b), Oct. 29, 1979, 93 Stat. 703, related to Middle East program, providing policy requirements

. 95–74, title I, July 26, 1977, 91 Stat. 295. Pub. L. 94–373, title I, July 31, 1976, 90 Stat. 1053. Pub. L. 94

services. The TSP is similar to cash or deferred arrangements established for private-sector employees under section 401(k) of the Internal Revenue Code (26 U.S.C. 401(k)). FERSA regulations permit in-service withdrawals from TSP accounts based upon four different types, or conditions, of financial hardship experienced by participants: (1

nonqualified deferred compensation or supplemental retirement plan, other than an elective deferral plan described in paragraph (1) of this definition: (i) Primarily for the purpose of providing benefits for certain affiliated parties in excess of the limitations on contributions and benefits imposed by sections 401(a)(17), 402(g), 415, or any other applicable provision of the Internal Revenue Code of 1986 (

1968—Pub. L. 90–267 changed name of "Export-Import Bank of Washington" to "Export-Import Bank of the United States" and substituted "June 30, 1973" for "June 30, 1968". 1963—Pub. L. 88–101 substituted "June 30, 1968" for "June 30, 1963". 1957—Pub. L. 85–55 substituted "June 30, 1963" for "June 30, 1958". 1951—Act Oct. 3

section were contained in section 233 of this title prior to repeal by Pub. L. 102–83, §2(a). Outreach on Availability of Mental Health Services Available to Employees of the Department of Veterans Affairs Pub. L. 115–73, title II, §202, Oct. 26, 2017

) Committed opportunities for leasing to minority enterprises. (j) Minority Enterprise means any enterprise that is either a minority owned business or a not for profit or non-profit organization (as defined in 26 U.S.C. 501(c)(3) or (c)(6)) and also fulfills one or more of the following criteria:

26 U.S.C. 5173)

only temporarily created within a closed system. (Sec. 201, Pub. L. 85-859, 72 Stat. 1383, as amended (26 U.S.C. 5381, 5382, 5385, 5386, and 5387)). [T.D. ATF-299, 55 FR 24989, June 19, 1990, as amended by T.D. ATF-312, 56 FR 31081, July 9, 1991; T.D. ATF-350, 58 FR 52232, Oct. 7, 1993; T.D. ATF

affordable coverage based on projected income. The Exchange must determine an applicant eligible for an exemption for a month or months during which he or she, or another individual the applicant attests will be included in the applicant's family, as defined in 26 CFR 1.36B-1(d), is unable to afford coverage in accordance with the standards specified in section 5000A(e)(1) of the Code, provided that— (i) Eligibility for this exemption is based on projected

Pub. L. 100–534, Oct. 26, 1988, 102 Stat. 2699, known as the West Virginia National Interest River Conservation Act of 1987, which enacted this subchapter and sections 460m–26 to 460m–29 of this title, amended sections 460m–15 and 1274 of this title, and enacted provisions set out as notes under