basis points; (ii) Has an initial term of at least one year and a residual term of more than 90 days; (iii) Has a minimum notice period for cancellation by the provider of 90 days; (iv) Has no exclusions or limitations based upon regulatory action or for the receiver or liquidator of a failed depository institution; and (v) Is explicitly mapped to a

rating category to which the national bank or Federal savings association assigns the company is assigned a PD equal to or less than 10 basis points; (ii) Has an initial term of at least one year and a residual term of more than 90 days; (iii) Has a minimum notice period for cancellation by the provider of 90 days; (iv) Has no exclusions or limitations based upon regulatory action or for

Table Question on a plant hybrid Answer and status of specimen (a) Is the specimen an artificially propagated hybrid of one or more Appendix-I species or taxa? (1)

nonresident alien. The examples are as follows: Example 1. Principal purpose of tax avoidance. A creates and funds FT for the benefit of A's cousin, who is a nonresident alien. FT has no U.S. beneficiary within the meaning of

(a) Basis and scope. This section implements section 1833(a)(4) and (i)(3) of the Act and establishes the method for determining Medicare payments for services related to covered ambulatory surgical center (ASC) procedures performed in a hospital on an outpatient basis. It does not apply to services furnished by an ASC operated by a hospital that has an agreement with CMS to be paid in accordance with

(a) An EA is a concise public document that is prepared for actions that do not normally require preparation of an EIS, but do not meet the requirements of a Categorical Exclusion (CE). An EA serves to briefly provide sufficient evidence and analysis for determining whether to prepare an EIS or a Finding of No Significant Impact (FONSI), aid in complying with NEPA when an EIS is not necessary, and facilitate preparation of an EIS when one is

26 CFR 6402-3(a)(6)(i) for any liabilities for any tax on the part of the person who made the overpayment. (b) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a

section 987 gain or loss for the taxable year. (10) The amount of the net accumulated unrecognized section 987 gain or loss at the close of the taxable year. (11) If a remittance is made, the computations determined under §1.861-9T(g) for purposes of sourcing and characterizing the remittance under

(a) Withholding certificate for purposes of section 1445(e)—(1) In general. Pursuant to the provisions of §1.1445-5 (c)(2)(iv), (d)(2)(ii), and (e)(2)(iv), withholding under section 1445(e) may be reduced or eliminated pursuant to a withholding certificate issued by the Internal Revenue

Where a check or money order tendered with any return, whether semi-monthly or prepayment, for payment of tax on tobacco products is not paid on presentment, where a manufacturer fails to remit with the return the full amount of tax due thereunder, or where a manufacturer is otherwise in default in payment of tax on tobacco products under the internal revenue laws or this chapter, during the period of such default and until the appropriate TTB officer finds that the

§1.897-7T   Treatment of certain partnership interests as entirely U.S. real property interests under section 897(g) (temporary). (a) Rule. (b) Effective date. §1.897-8T   Status as a U.S. real property holding corporation as a condition for electing section 897(i) pursuant to

satisfies the requirements of section 62(c) and §1.62-2, but the allowance is paid at a rate for each day or mile of travel that exceeds the amount of the employee's expenses deemed substantiated for a day or mile of travel, the excess portion is treated as paid under a nonaccountable plan and is included in wages. In the case of a per diem or mileage allowance paid as a reimbursement, the excess portion

equipment described in this paragraph provide internal means for effective use with hearing aids that are designed to be compatible with telephones which meet established technical standards for hearing aid compatibility. Customer premises equipment described in this paragraph are the following: (A) All essential telephones. (B) All telephones manufactured in the United States (other than for export) more than one year after

or neglect to keep records required under this section, or for false entries therein, see sections 5603 and 5615(5). Editorial Notes Prior

(c) Special rule for determining value of reversionary interestFor purposes of subsection (a), the value of the grantor's reversionary interest shall be determined by assuming the maximum exercise of discretion in favor of the grantor. (d) Postponement of date specified for reacquisitionAny postponement of the date specified for the reacquisition of possession or enjoyment of the reversionary interest

The provisions of §§1.43-1, 1.43-2 and 1.43-4 through 1.43-7 are effective with respect to costs paid or incurred after December 31, 1991, in connection with a qualified enhanced oil recovery project. The provisions of §1.43-3 are effective for taxable years beginning

) Capital gain dividend. Under the provisions of section 854(a) a capital gain dividend as defined in section 852(b)(3) and paragraph (c) of §1.852-4 shall not be considered a dividend for purposes of the exclusion under section 116, the deduction under section 243, and, in the case of taxable years ending before January 1, 1965, the credit under section 34.

) For temporary emergency needs exceeding three months and approved in writing by the DPMO; or (4) For temporary emergency needs of three months or less in lieu of commercial rentals. These transfers will not count toward the allocation. {"origins":[{"level":"part","identifier":"109-26","label_level":"Part 109-26","hierarchy":{"title":"41","subtitle":"C","chapter":"109","subchapter":"A

based on the low and high calibration curve standards and a nominal filter sample volume of 2000 m3. 2.2 This method includes two extraction methods. In the first method, a solution of HNO3 and HCl is added to the filters or filter strips in plastic digestion tubes and the tubes are placed in a heated ultrasonic bath for one hour to facilitate the extraction of Pb. Following ultrasonication

(“2009 GSFL-IRL ECS final rule”). That rule adopted standards for additional GSFLs, amended the definition of “colored fluorescent lamp” and “rated wattage,” and also adopted test procedures applicable to the newly covered GSFLs. Id. DOE completed a second rulemaking cycle to amend the standards for GSFLs and IRLs by publishing a final rule on January 26, 2015. 80 FR 4042 (“2015 GSFL-IRL ECS final rule”). In this rule DOE amended standards for GSFLs; and concluded that amending standards for

)) may be under the care of a clinical psychologist with respect to such services to the extent permitted under State law; (5) provides 24-hour nursing service rendered or supervised by a registered professional nurse, and has a licensed practical nurse or registered professional nurse on duty at all times; except that until January 1, 1979, the Secretary is authorized to waive the requirement of this paragraph for any one-year period with respect to any institution

(a) EstablishmentThere is established in the Administration a Center for Substance Abuse Treatment (hereafter in this section referred to as the "Center"). The Center shall be headed by a Director (hereafter in this section referred to as the "Director") appointed by the Secretary from among individuals with extensive experience or academic qualifications in the treatment of substance use disorders or in the evaluation of substance