For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§1101–1147 and 1171–1177] or title XVIII [§§1800–1899A] of Pub. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99–514, as amended, set out as a note

The circumstances under which the adjustment provided in section 1311 is authorized are as follows: (1) Double inclusion of an item of gross incomeThe determination requires the inclusion in gross income of an item which was erroneously included in the gross income of the taxpayer for another taxable year

(a) General Rule—The employer tax is measured by the amount of compensation paid by an employer to its employees. For provisions relating to compensation, see §31.3231(e)-1. For provisions relating to the circumstances under which certain compensation is to be disregarded for purposes of determining the employer tax, see

GSA for Government-wide integrated material management, GSA will announce the changes through the Federal Catalog System and GSA's regular supply publications. [42 FR 58750, Nov. 11, 1977] {"origins":[{"level":"part","identifier":"101-26","label_level":"Part 101-26","hierarchy":{"title

such sale. (b) DefinitionsFor purposes of this section— (1) Eligible personThe term "eligible person" means— (A) an officer or employee of the executive branch, or a judicial officer, of the Federal Government, but does not mean a special Government employee as defined in

§1.1362-6(a) for rules concerning the time and manner of making this election. (b) Years for which election is effective. An election under section 1362(a) is effective for the entire taxable year of the corporation for which it is made and for all succeeding taxable years of the corporation, until the election is terminated.

§ 686.24 Transfer student: attendance at more than one institution during an award year. (a) If a student who receives a TEACH Grant at one institution subsequently enrolls at a second institution, the student may receive a grant at the second institution only if— (1) The student submits a SAR

(a) Establishment of a special compliance personnel program accountThe Secretary shall establish an account within the Department for carrying out a program consisting of the hiring, training, and employment of special compliance personnel, and shall transfer to such account from time to time amounts retained by the Secretary under

specifications, and procurement data); and complete floor plans for telephones, electrical outlets, partitions, furniture, and equipment. The items specified for procurement will be selected from approved GSA sources of supply. [41 FR 42953, Sept. 29, 1976] {"origins":[{"level":"part","identifier

remuneration paid to a citizen of the United States for services performed in any possession of the United States as an employee of the United States or any agency thereof. (c) For provisions relating to remuneration for services performed by a permanent resident of the Virgin Islands, see paragraph (b)(12) of §31.3401(a)-1.

entity named in a freight contract, a contract of carriage that designates to whom goods have been consigned, and that has the legal right to claim the goods at the destination. Consignment. Delivery of goods from a USPPI (the consignor) to an agent (consignee) under agreement that the agent sells the goods for the account of the USPPI. Container. The term

NRCS recognizes that environmental benefits will be achieved by implementing eligible activities funded through RCPP, and a participant may obtain environmental credits as a result of implementing additional eligible activities through an environmental service market if one of the purposes of the market is the facilitation of additional conservation benefits that are consistent with the purposes of a program contract or supplemental agreement. NRCS asserts no direct or indirect interest on

copy of the monthly report and an explanation of how to complete and file it; (3) An explanation that information required to be reported on the monthly report is the only reporting requirement for such information; (4) An explanation of what the household shall verify when it submits a monthly report and how it will verify it; (5) A telephone number (toll-free number or a number where collect

§ 101-26.703 Marginally punched continuous forms. GSA has delegated authority to the U.S. Government Printing Office (GPO) to procure all marginally punched continuous forms for use by Federal agencies except those procured by GSA for stock. Therefore, all Federal agencies shall submit their requirements

return for the group in accordance with§1.6033-2(d); and (8) Any organization no longer exempt from taxation under section 501(a) and that during the period of its exemption under such section was not an organization described in section 501(c)(3), a corporation described in section 501(c)(2) that held title to property for an organization described in section 501(c

This section lists the captions contained in §§1.441-1 through 1.441-4 as follows: §1.441-1   Period for computation of taxable income. (a

This section lists the major headings for §§1.881-1 through 1.881-4. §1.881-1   Manner of Taxing Foreign Corporations (a) Classes of foreign

1984—Subsec. (c). Pub. L. 98–369 struck out "stamping," before "marking" in heading and text. 1979—Subsec. (a). Pub. L. 96–39 struck out ", in addition to those specified in section 5202(f)," after "spirits for such purposes". 1976—Subsecs. (a) to (c). Pub. L. 94–455 struck out "or his delegate" after "Secretary

. See also §1.430(j)-1(d)(3)(iv)(B) for rules regarding an increase to the minimum required contribution in certain circumstances for a plan with an unpaid liquidity amount. (2) Plan assets less than funding target—(i) General rule. For any plan year in which the value of plan assets