calendar month but from which oil was shipped, compute royalty at the same royalty percentage as that of the last preceding calendar month in which production and shipments were normal. (h) Rules for special cases not subject to definition, such as those arising from averaging the production from two distinct sands or horizons when the production of one sand or horizon is relatively insignificant compared to that of the other, shall be made by the authorized officer as

or deny any request for a record of the CFPB. (c) Consultations, referrals and coordination. When reviewing a record in response to a request, the CFPB will determine whether another agency is better able to determine whether the record is exempt from disclosure under the FOIA. As to any such record, the agency must proceed in one of the following ways: (1)

affected area for a period of at least one year (12 consecutive or cumulative months) during the period beginning on January 21, 1951, and ending on October 31, 1958; (2) That the claimant was physically present at any place within the affected area for the entire, continuous period beginning on June 30, 1962, and ending on July 31, 1962; or (3) That the claimant was present onsite at any time during a period of atmospheric nuclear

(a) The proprietor shall compute the effective tax rate for distilled spirits containing eligible wine or eligible flavors as the ratio of the numerator and denominator as follows: (1) the numerator will be the sum of: (i) The proof gallons of all distilled spirits used in the product (exclusive of distilled spirits derived from eligible flavors), multiplied by the tax rate prescribed by

(a) The proprietor shall compute the effective tax rate for distilled spirits containing eligible wine or eligible flavors as the ratio of the numerator and denominator as follows: (1) The numerator will be the sum of: (i) The proof gallons of all distilled spirits used in the product (exclusive of distilled spirits derived from eligible flavors), multipled by the tax rate prescribed by

(a) The proprietor shall compute the effective tax rate for distilled spirits containing eligible wine or eligible flavors as the ratio of the numerator and denominator as follows: (1) The numerator will be the sum of: (i) The proof gallons of all distilled spirits used in the product (exclusive of distilled spirits derived from eligible flavors), multiplied by the tax rate prescribed by

its full allocation of funds only if the SEA finds that either the combined fiscal effort per student or the aggregate expenditures of State and local funds with respect to the provision of free public education in the LEA for the preceding fiscal year was not less than 90 percent of the combined fiscal effort per student or the aggregate expenditures for the second preceding fiscal year. (b) Applicable programs. This subpart

instrument issued by the taxpayer (including a synthetic debt instrument, within the meaning of §1.1275-6(b)(4), that §1.1275-6(b) treats the taxpayer as having issued); or (3) A REMIC residual interest, or an interest or arrangement that is determined by the Commissioner

“qualified business use”) does not exceed 50 percent during a taxable year. Qualified business use generally means use in a trade or business, rather than use in an investment or other activity conducted for the production of income within the meaning of section 212. See §1.280F-6(d) for the distinction between “business/ investment use” and “qualified business use

26 U.S.C. 7518)) for the taxable year shall be reduced by the amount deposited for the taxable year out of amounts referred to in section 53505(a)(1) of this title; (2) a gain from a transaction referred to in section 53505(a)(3) of this title shall not be taken

(a) Information with respect to property acquired from decedents (1) In generalThe executor of any estate required to file a return under section 6018(a) shall furnish to the Secretary and to each person acquiring any interest in property included in the decedent's gross estate for

(II) owned and controlled by minorities; and (III) located in areas that have historically not participated in the SBIR and STTR programs; and (C) shall give special consideration to an applicant that is located in an area affected by a catastrophic incident. (3) Proposal limitNot more than one proposal may be submitted for inclusion in the FAST program under

(a) Principal value of property demonstrated. In the case of a transfer (as defined in §1.613A-7(n)) after December 31, 1974, of an interest in an oil or gas property (as defined in §1.613A-7(p)), the transferee (as defined in

(a) Cross-references to other rules. For a non-exclusive list of rules that limit the applicability of the exception to foreign personal holding company income under section 954(c)(6), see— (1) Section 1.245A-5T(d) (rules regarding the application of section 954(c)(6) to extraordinary

Editorial Notes Amendments 1982—Par. (2). Pub. L. 97–258 substituted "section 9303 of title 31, United States Code" for "

Prior Provisions A prior section 4225, act Aug. 16, 1954, ch. 736, 68A Stat. 496, related to exemption for exports, prior to repeal

(3) Other fisheries. By a vessel in a fishery other than one described in paragraph (a)(1) or (2) of this section unless such product is accompanied as described in §216.93(d), (e), or (f), as appropriate, by: (i) For tuna caught in a purse seine fishery outside the ETP by a vessel on a fishing trip

identification and location, and dates of packing and treatment. (A) For imported articles that are treated prior to arrival in the United States, pallets that remain intact as one unit until entry into the United States may have one such label per pallet. Pallets that are broken apart into smaller units prior to or during entry into the United States, or that will be broken apart into smaller units after entry into the United States, must have the required label