(A) For soils contaminated by listed hazardous waste, the RCRA Subtitle C standards applicable to the listed hazardous waste; and (B) For soils that exhibit a characteristic of hazardous waste, if the non-soil residual also exhibits a characteristic of hazardous waste, the treatment standards applicable to the characteristic hazardous waste. [63 FR 28751, May 26, 1998, as amended at 64 FR

Critical habitat is designated for leatherback turtles as described in this section. The textual descriptions of critical habitat in this section are the definitive source for determining the critical habitat boundaries. The overview map is provided for general guidance purposes only and not as a definitive source for determining critical habitat boundaries. (a) The waters adjacent to Sandy Point, St. Croix, U.S. Virgin Islands, up to

section 1183a of this title and section 32 of Title 26. For complete classification of title IV to the Code, see Tables. Amendments 1997—Subsec. (a)(1). Pub. L. 105–33, §5572(a)(1), inserted at end "Not later than 90 days after August 5, 1997, the

struck out provision that this subchapter apply to any wine received on the bottling premises of any distilled spirits plant for bottling, packaging, or repackaging, and to all operations relative thereto and provision that sections 5021, 5081, and 5082, not apply to the mixing or treatment of taxpaid wine under this section. 1976—Pub. L. 94–455 struck out "or his delegate

and §1.50A-3. See §1.50A-5. (3) Computation of the first 12 months of employment. The first 12 months of employment (whether or not consecutive) and the period described in section 50B(c)(4) of any WIN employee for purposes of

the form. For purposes of paragraphs (c) (1) and (2) of this section, the term “day” does not include Saturdays, Sunday or a legal holiday within the meaning of 26 U.S.C. 7503. Failure on the part of the taxpayer to submit a timely statement of exemptions and filing status will result in the computation of the exempt amount as if the taxpayer were a married

(ii) Amended returns that show a decrease in tax liability. (iii) Amended returns and other documents as notice. (iv) Joint return after filing separate return. (3) Separate application. (4) Duration of suspension period. (5) Certain notices provided on or after November 26, 2007. (i) Eighteen-month period has closed. (ii) All other cases. (6) Examples. (7) Notice of liability and the basis for the liability. (i) In general

The claim and allowance of the value of an easement as a charitable contribution under section 170 of title 26, or as a gift under section 2522 of said title shall constitute an agreement by the donor on behalf of himself, his heirs, and assigns that, if the

In allocating grants to State agencies under the pipeline safety laws, (49 U.S.C. 60101 et seq.), the Secretary considers whether a State has adopted or is seeking to adopt a one-call damage prevention program in accordance with §198.37

You may consider including the following items in any phase-one solicitation: (a) The scope of work; (b) The phase-one evaluation factors and their relative weights, including: (1) Technical approach (but not detailed design or technical information); (2) Technical qualifications, such as— (i

(a) As provided by WIOA section 121(b)(1)(B)(vii), the TAA Program is a required one-stop partner under WIOA. (b) The State must ensure that the TAA Program complies with WIOA's one-stop partnership requirements at WIOA section 121(b)(1)(A)(i) through (v). This includes, among the other requirements, paying infrastructure costs where the TAA Program is being carried out. (c) The TAA Program must also

-8T for rules for determining the allocation of interest expense to various activities. See §1.163-10T for rules concerning qualified residence interest. (c) Effective date—(1) In general. The provisions of this section are effective for taxable years beginning after December 31, 1986

wine or where the variation results from the use of methods or equipment determined by the appropriate TTB officer to be not in accordance with good commercial practice. (c) Penalties. Penalties are provided in 26 U.S.C. 5662 for any person who, whether by manner of packaging or advertising or by any other form of representation

(a) Distilled spirits on which the internal revenue tax has not been paid or determined may, subject to this part, be withdrawn from the bonded premises of a distilled spirits plant without payment of tax for: (1) Exportation; (2) Use on the vessels or aircraft described in §28.21;

surtax, as well as normal tax, on the increase in its mutual insurance company taxable income for the taxable year which is attributable to such election. Similarly, any amount which was added to the protection against loss account by reason of an election under section 826(a) and §1.826-1, and which is subtracted from such account in accordance with section 826(d) and paragraph (a) of this section

2009 plan year is $250,000. The plan sponsor makes one contribution for 2009 on July 1, 2009 in the amount of $200,000, and the sponsor does not make an election to use the prefunding balance or funding standard carryover balance to offset the minimum required contribution for 2009. The effective interest rate for Plan A for the 2009 plan year is 5.90%.(ii) The contribution paid July 1, 2009 is discounted for 6 months (to the valuation date) at the effective interest rate ($200,000 ÷ 1.0590

Reports. (1) Any person required by §1.25-8T to file a report with respect to any mortgage credit certificate who fails to file the report at the time and in the manner required by §1.25-8T shall pay a penalty of $200 for each mortgage credit certificate

(a) In addition to the tax required to be deducted and withheld in accordance with the provisions of section 3402, the employer and employee may agree that an additional amount shall be withheld from the employee's wages. The agreement shall be in writing and shall be in such form as the employer may prescribe. The agreement shall be effective for such period as the employer and employee mutually agree upon. However, unless the agreement provides for an earlier

transaction. (c) Cross-reference. The determination of whether a transaction is a listed transaction or a prohibited reportable transaction for section 4965 purposes shall be made under the law applicable to section 6707A(c)(1) and (c)(2). (d) Effective/applicability dates. See

If the regulations issued pursuant to section 6036 require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding, to the Secretary of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from

Secretary are necessary or appropriate to protect the film, photoimpressions, and reproductions made therefrom, against any unauthorized use, and to protect the information contained therein against any unauthorized disclosure. (c) PenaltyFor penalty for violation of regulations for safeguarding against unauthorized use of any film or photoimpression, or reproduction made therefrom, and against unauthorized disclosure of information contained therein

special value is used for the purpose of determining the net value for estate tax purposes (see section 691(c)(2)(B) and paragraph (a)(1) of §1.691(c)-1) and for the purpose of determining the portion of estate tax attributable to the survivor's annuity (see paragraph (a) of §1.691(c)-1).