Sections 1.59A-1 through 1.59A-9 apply to taxable years ending on or after December 17, 2018. However, taxpayers may apply these final regulations in their entirety for taxable years beginning after December 31, 2017, and ending before December 17, 2018. In lieu of applying these final regulations, taxpayers may apply the provisions matching

(a) (1)-(5) [Reserved] For further information, see §1.892-3T(a)(1) through (a)(5). (6) Dividend equivalents. Income from investments in stocks includes the payment of a dividend equivalent described in section 871(m) and the regulations thereunder.

consist of one survey county (Wayne County, NC) and two area of application counties (Halifax and Pitt Counties, NC). The Federal Prevailing Rate Advisory Committee, the national labor-management committee responsible for advising OPM on matters concerning the pay of FWS employees, made a majority recommendation to define Pitt County to the Wayne NAF wage area. This change would be effective on the first day of the first applicable pay period beginning on or after 30 days following publication of the

the payor. (2) A guideline for contributions may be suggested by a corporation or a labor organization, or the separate segregated fund of either, provided that the person soliciting or the solicitation informs the persons being solicited— (i) That the guidelines are merely suggestions; and (ii) That an individual is free to contribute more or less than the guidelines suggest and the

objectives of a project, during the grant period. Property: Site and/or facility. Proposal: An application for UPARR assistance which may contain one or more projects. Recovery Action Program: A local park and recreation Recovery Action Program (plan) required under section 1007 of the

quota so proclaimed. If more than one-third of the farmers voting in the referendum oppose the national marketing quota, such quota shall become ineffective upon proclamation of the results of the referendum. The Secretary shall proclaim the results of any referendum held hereunder within thirty days after the date of such referendum. Notwithstanding any other provision hereof, the referendum with respect to the national marketing quota for cotton for the marketing year beginning August 1, 1986, may

(d) Definitions. For rules relating to the meaning of the terms “employee” and “employer”, see paragraph (h) of §1.127-2. (e) Effective date. This section is effective for taxable years of the employee beginning after December 31, 1978, and before January 1, 1984.

in satisfying requirements for coal, natural gas from sources other than a public utility, petroleum fuels, and certain petroleum products from or through the Defense Logistics Agency. (b) The Defense Logistics Agency has been assigned the supply responsibility for these materials which will be available either from contracts (or contracts summarized in contract bulletins) issued by the Defense Fuel Supply Center, Alexandria, Va., or through FEDSTRIP/MILSTRIP

(a) Amount of the credit—(1) Taxable years beginning before January 1, 2003. Subject to the phaseout of the education tax credit described in §1.25A-1(c), for taxable years beginning before 2003, the Lifetime Learning Credit amount is 20 percent of up to $5,000 of qualified tuition and

greater than 27.6 kPa but less than 76.6 kPa, shall equip each storage vessel with one of the following: (1) A fixed roof in combination with an internal floating roof meeting the following specifications: (i) The internal floating roof shall rest or float on the liquid surface (but not necessarily in complete contact with it) inside a storage vessel that has a fixed roof. The internal floating roof shall be floating on the liquid

In a State with a Medicaid fraud control unit established and certified under subpart C of this part, (a) The agency must— (1) Refer all cases of suspected provider fraud to the unit; (2) If the unit determines that it may be useful in carrying out the unit's responsibilities, promptly comply with a request from the unit for— (i

of nations, the free flow of commerce, and economic development. (3) Since Fidel Castro seized power in Cuba in 1959— (A) he has trampled on the fundamental rights of the Cuban people; and (B) through his personal despotism, he has confiscated the property of— (i) millions of his own citizens; (ii) thousands of United States

(ii) The consumer is free to purchase the insurance product or annuity from another source. (c) Prohibition on domestic violence discrimination. You may not sell or offer for sale, as principal, agent, or broker, any life or health insurance product if the status of the applicant or insured as a victim of domestic violence or as a provider of services to victims of domestic violence is considered as a criterion in

In selling, leasing or offering to sell or lease any lot in a subdivision it is an unlawful sales practice for any developer or agent, directly or indirectly, to: (a) Give the Property Report to a purchaser along with other materials when done in such a manner so as to conceal the Property Report from the purchaser. (b) Give a contract to a purchaser or encourage him to sign anything before delivery of

annuity by the consumer from the bank, Federal savings association, or a subsidiary of the bank or Federal savings association; and (ii) The consumer is free to purchase the insurance product or annuity from another source. (c) Prohibition on domestic violence discrimination. A covered person may not sell or offer for sale, as principal, agent, or broker, any life or health insurance product if

solution of magnesium sulfate or by carbonation of a slurry of magnesium hydroxide followed by boiling of the resulting magnesium carbonate. (b) The ingredient meets the specifications of the Food Chemicals Codex, 3d Ed. (1981), p. 177, which is incorporated by reference. Copies are available from the National Academy Press, 2101 Constitution Ave. NW., Washington, DC 20418, or available for inspection at the National Archives and Records Administration (NARA). For

material. A dry exhaust system for an internal combustion engine on a wooden or fiber reinforced plastic vessel must be installed in accordance with ABYC P-1. (c) Separation of machinery and fuel tank spaces from accommodation spaces. (1) Each accommodation space must be separated from machinery and fuel tank spaces by a fire resistant boundary which will prevent the passage of vapors.

(a) Where an examiner has been designated by the Board under this part to conduct a hearing with respect to a matter before it, the examiner shall preside at the hearing and shall cause all testimony to be recorded. The examiner shall, as soon as practicable following the conclusion of the hearing, mail to each party at the address stated in his or her appearance a free transcript of the record of the proceedings had before the examiner. Thereafter, the examiner

19 U.S.C. 2251 et seq.]. Termination of Section For termination of section by section 107(d) of Pub. L. 109–53, see

§ 77.32 General restrictions. (a) Except for movement from accredited-free States and zones in accordance with § 77.23, movement from accredited herds in accordance with

§ 93.220 Inspection at port of entry. (a) All poultry offered for entry from Mexico, including such poultry intended for movement through the United States in bond for immediate return to Mexico, shall be inspected at the port of entry, and all such poultry found to be free from communicable disease and fever tick infestation and

(a) Definitions.—In this section: (1) Appropriate authority.—The term "appropriate authority" means the head of a Federal agency, the Architect of the Capitol, or other official authority responsible for the operation of a public building. (2) Covered public building.—The term "covered public

provided an additional 30-day comment period for the proposed amendment. EPA received one additional comment to the proposed amendment. EPA will address public comments to the proposed SNUR amendment in this Unit. Because EPA did not receive any comments that led to changes to the proposed SNUR amendment, EPA is issuing the final SNUR amendment as proposed. The record for the SNUR was established in the docket under docket ID number EPA-HQ-OPPT-2011-0941. That docket includes information considered by