. (3) Liability for interest, penalties, and additions to the tax. (i) Partnership. (ii) Foreign partner. (4) Examples. (f) Effect of withholding on partner. §1.1446-4   Publicly traded partnerships. (a) In general. (b) Definitions. (1) Publicly traded partnership. (2) Applicable percentage. (3

§ 9008.1 Scope. (a) This part interprets 52 U.S.C. 30105 and

When table 1 references this section, the containment system must have a: (a) Tank pressure gauge at the point where cargo flow is controlled during transfer; and (b) Vapor return connection. [CGD 73-96, 42 FR 49027, Sept. 26, 1977; 42 FR 57126, Nov. 1, 1977, as amended by CGD 81-078, 50 FR 21173, May 22, 1985]

significance on the preclosure guidelines, with each set of guidelines considered collectively for such purposes. Both the postclosure and the preclosure guidelines consist of a system guideline or guidelines and corresponding groups of technical guidelines. (b) The postclosure guidelines of subpart C of this part contain eight technical guidelines in one group. The preclosure guidelines of subpart D of this part contain eleven technical guidelines separated into three

physical safety of any individual; (8) Matter that is contained in or related to examination, operating, or condition reports prepared by, on behalf of, or for the use of an agency responsible for the regulation or supervision of financial institutions; or (9) Geological and geophysical information and data, including maps, concerning wells. (c) In the event that one or more of the exemptions in

(ii) A licensed or certified school psychologist, or other licensed or certified individual with another title who performs the same function as a school psychologist in a school setting, for impairments of intellectual disability, learning disabilities, and borderline intellectual functioning only; (3) Licensed optometrist for impairments of visual disorders, or measurement of visual acuity and visual fields only, depending on the scope of practice in the

§ 545.25 Eligibility for performance pay. (a) An inmate may receive performance pay for accomplishments in one or more of the following areas: (1) Institution work assignment; (2) Literacy program (GED) participation; (3

(a) Application of section. Section 401(a)(19) and this section apply to a plan to which section 411(a) applies. (See section 411(e) and §1.411(a)-2 for applicability of section 411). (b) Prohibited forfeitures—(1)

. Any claim for refund of tax under this section shall be prepared on Form 2635 (5620.8), in duplicate, and shall include a statement that the tax imposed on tobacco products and cigarette papers and tubes by 26 U.S.C. 7652 or chapter 52, as applicable, has been paid in respect to the articles covered in the claim, and that the articles were lost, destroyed, or withdrawn from the market, within six

Appropriate TTB officers may perform the following functions: (a) Carry firearms; (b) Execute and serve search warrants and arrest warrants, and serve subpoenas and summonses issued under authority of the United States; (c) In respect to the performance of such duty, make arrests without warrant for any offense against the United States committed in his presence, or for

search for the Pre-1972 Sound Recording using at least one major search engine, namely: Google, Yahoo!, or Bing, to determine whether the sound recording is being commercially exploited.[55] As noted in the NPRM, users are widely accustomed to conducting internet searches, and such searching is free and may render searching on a streaming service or other service unnecessary.[56] EFF asks the

thousand megawatts of electric energy, together with twenty-five thousand kilograms of contained uranium 235 for other purposes; one thousand five hundred kilograms of plutonium; and thirty kilograms of uranium 233; in accordance with the provisions of an agreement or agreements for cooperation between the Government of the United States and the Community entered into pursuant to the provisions of

thousand megawatts of electric energy, together with twenty-five thousand kilograms of contained uranium 235 for other purposes; one thousand five hundred kilograms of plutonium; and thirty kilograms of uranium 233; in accordance with the provisions of an agreement or agreements for cooperation between the Government of the United States and the Community entered into pursuant to the provisions of

section 7851(a)(1)(A), (3) of the Internal Revenue Code of 1954, Title 26. The Internal Revenue Code of 1954 was redesignated the Internal Revenue Code of 1986 by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095. For table of comparisons of the 1939 Code to the 1986 Code, see Table I preceding section 1 of Title 26, Internal Revenue Code. See also

Form 1098 or successor form that is filed pursuant to §1.6050H-2(a) with respect to the mortgage of the individual who paid the mortgage insurance premiums. For the requirements for furnishing statements with respect to Forms 1098 filed with the Internal Revenue Service, see §1.6050H-2(b).

(1) In general. For purposes of this part, you make a solicitation for marketing purposes if— (i) You receive eligibility information from an affiliate; (ii) You use that eligibility information to do one or more of the following: (A) Identify the consumer or type of consumer to receive a solicitation;

Making solicitations— (1) In general. For purposes of this subpart, you make a solicitation for marketing purposes if— (i) You receive eligibility information from an affiliate; (ii) You use that eligibility information to do one or more of the following: (A) Identify the consumer or type of consumer to

(1) In general. For purposes of this subpart, you make a solicitation for marketing purposes if: (i) You receive eligibility information from an affiliate; (ii) You use that eligibility information to do one or more of the following: (A) Identify the consumer or type of consumer to receive a solicitation;

§1.6694-4 of this chapter will apply. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78452, Dec. 22, 2008]

(b), the rules under §1.6694-4 of this chapter will apply. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78454, Dec. 22, 2008]

§1.6694-4 of this chapter will apply. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78455, Dec. 22, 2008]

§1.6694-4 of this chapter will apply. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78458, Dec. 22, 2008]

§1.6694-4 of this chapter will apply. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78459, Dec. 22, 2008]

under §1.6694-4 of this chapter will apply. (b) Effective/applicability date. This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008. [T.D. 9436, 73 FR 78460, Dec. 22, 2008]