, if one is filed, of the partnership, electing small business corporation, or trust or estate which sets forth computations necessary to determine the ownership interest of the entity in each such film or tape.) No amended return need be filed for a taxable year if application of the election to films and tapes placed in service during that year would not affect tax liability for any taxable year. The statement shall contain the following information:

an eye using one of the following methods: (i) By telephone or in person to the OSHA Area Office that is nearest to the site of the incident. (ii) By telephone to the OSHA toll-free central telephone number, 1–800–321–OSHA (1–800–321–6742). (iii) By electronic submission using the reporting application located on OSHA's public Web site at

decision as to the basis for a fee (commercial vs. non-commercial) shall be solely the responsibility of the district engineer. No fee will be charged if the applicant withdraws the application at any time prior to issuance of the permit or if the permit is denied. Collection of the fee will be deferred until the proposed activity has been determined to be not contrary to the public interest. Multiple fees are not to be charged if more than one law is applicable. Any modification significant enough to

any stated interest payments due under the contract; or (ii) In the case of a cash method debt instrument (within the meaning of section 1274A(c)(2)) received in exchange for property in a potentially abusive situation (as defined in §1.1274-3), the fair market value of the property reduced by the fair market value of any consideration other than the debt

(a) In the local funding mechanism, the Local WDB, chief elected officials, and one-stop partners agree to amounts and methods of calculating amounts each partner will contribute for one-stop infrastructure funding, include the infrastructure funding terms in the MOU, and sign the MOU. The local funding mechanism must meet all of the following requirements: (1) The infrastructure costs are funded through cash and fairly evaluated non

75879, Dec. 19, 2014. § 180.630 May a Federal agency impute the conduct of one person to another? For purposes of actions taken under this part, a Federal agency may impute conduct as follows: (a) Conduct imputed from an individual to an organization. A Federal

§ 417.630 May a Federal agency impute the conduct of one person to another? For purposes of actions taken under this part, a Federal agency may impute conduct as follows: (a) Conduct imputed from an individual to an organization. A Federal agency may impute the fraudulent, criminal

Remuneration paid for active service as a member of the Armed Forces of the United States performed in a month during any part of which such member served in a combat zone (as determined under section 112) or is hospitalized at any place as a result of wounds, disease, or injury incurred while serving in such a combat zone is excepted from wages and is, therefore, not subject to withholding. The exception with respect to hospitalization is applicable, however, only if during all of such

within the meaning of §1.414(c)-2 for any period shall be treated as employed by a single employer. See sections 401, 408(k), 410, 411, 415, and 416 and the regulations thereunder for rules relating to employees of trades or businesses which are under common control. See §1.414(c)-5 for

Any person who buys, sells, offers for sale, uses, transfers, takes or gives in exchange, or pledges or gives in pledge, except as authorized in the Internal Revenue Code or in regulations made pursuant thereto, any stamp, coupon, ticket, book, or other device prescribed by the Administrator under provisions of 26 U.S.C. enforced and administered by the Bureau for the collection or payment of any tax imposed thereunder, shall, upon conviction thereof, be fined not

(1) The gross amount of income during the taxable year from: (i) Interest (including tax-exempt interest and partially tax-exempt interest), as described in §1.61-7. Interest shall be adjusted for amortization of premium and accrual of discount in accordance with the rules prescribed in section 822(d)(2) and the regulations thereunder

(a) Authority To Enter Into Contract.—The head of an executive agency may enter into a contract for the procurement of severable services for a period that begins in one fiscal year and ends in the next fiscal year if (without regard to any option to extend the period of the contract) the contract period does not exceed one year. (b) Obligation of Funds.—Funds

The term commission or other remuneration in section 3(a)(9) of the Act shall not include payments made by the issuer, directly or indirectly, to its security holders in connection with an exchange of securities for outstanding securities, when such payments are part of the terms of the offer of exchange. [2 FR 1076, May 26, 1937]

furnish written certification that the exchange may be used without reimbursement to the Treasury, citing the relevant legal authority. In cases where international agreements or Bureau of the Budget allocations specify the programs for which foreign exchange may be used, the Secretary may transfer exchange to agencies without requiring a certification. [26 FR 10054

(a) Patronage dividends subject to backup withholding. A payment of a kind, and to a payee, that is required to be reported under section 6044 (relating to returns regarding patronage dividends) is a reportable payment for purposes of section 3406. See §31.6051-4 for the requirement to furnish a statement to the payee if tax is

section 3101 in respect of such tips which can be collected by the employer from wages (exclusive of tips) of such employee or from funds furnished to the employer by the employee, the employer shall furnish to the employee a statement showing the amount of the excess. For provisions relating to the collection of, and liability for, employee tax on tips, see

Act) or by any State or local taxing authority of the United States. (b) Charitable contributions; transfers for public, charitable, and religious uses; charitable and similar giftsFor purposes of title 26, the Institute shall be treated as an organization described in sections 170(b)(1)(A), 170(c), 2055(a), 2106(a)(2)(A), 2522(a), and 2522(b) of title

premises except for industrial use or after denaturation. Otherwise, all provisions of this part and 26 U.S.C. chapter 51 applicable to the original production of spirits will be applicable to the redistillation of spirits. Nothing in this section affects any provision of this chapter relating to the labeling of distilled spirits. (

(1) A person who initiates and supports, by provision of financial or other resources, a study; (2) A person who submits a study to the EPA in support of an application for a research or marketing permit; or (3) A testing facility, if it both initiates and actually conducts the study. Study means any experiment at one of more test

Comments must be received on or before December 12, 2019. Requests for an informal hearing must reach the EPA by November 27, 2019. ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R10-RCRA-2019-0662 using one of the following methods:

If any operation or maintenance charge is unpaid on the 1st day of the third calendar month after it became due a penalty of 1 per centum of the amount unpaid shall be added thereto, and thereafter an additional penalty of one-half of 1 per centum of the amount unpaid shall be added on the 1st day of each calendar month if such charge and penalties shall remain unpaid.