equals the retiree's monthly annuity rate without credit for the NAFI service as of the deferred annuity date times the present value factor for the retiree's age on that date. (3) The present value under paragraph (b)(2) of this section is discounted for interest by dividing that amount by a factor equal to the value of exponential function in which— (i) The base is one plus the assumed interest rate under

§ 1022.410 Additional records to be made and retained by dealers in foreign exchange. (a) (1) After July 7, 1987, each dealer in foreign exchange shall secure and maintain a record of the taxpayer identification number of each person for whom a transaction account is opened or a line of

at higher vehicle speeds. For vehicles above 19,500 pounds GVWR, we recommend that the cooling fan have a minimum opening of 2.75 m2, a minimum flow rate of 60 m3/s at a fan speed of 50 mi/hr, and a minimum speed profile in the free stream flow, across the duct that is ±15% of the target flow rate. [79 FR 23823, Apr. 28, 2014, as amended at 81 FR 74195, Oct. 25, 2016]

the worker “cash in hand, free and clear, when due” (§655.731(c)(1)), meaning that the compensation has readily determinable market value, is readily convertible to cash tender, and is actually received by the employee when due (which must be within the year for which the employer seeks to count or credit the compensation toward the employee's $60,000 earnings to qualify for exempt status). Cash

(b) Of the amount of the loss; (c) Of the circumstances indicating diversion or theft; (d) That allowance of the loss will be subject to filing (1) proof that such loss is allowable under the provisions of 26 U.S.C. 5008 (a) and (f), and (2) claim for remission of the tax on the spirits so lost; and (e

Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.199A-0 is amended by revising the entry for § 1.199A-1(a)(16) and adding an

of a CF3- or longer chain length. Except as provided in paragraph (d)(6)(i), after February 26, 2010, a polymer cannot be manufactured under this section if the polymer contains as an integral part of its composition, except as impurities, one or more of the following perfluoroalkyl moieties consisting of a CF3- or longer chain length: Perfluoroalkyl sulfonates (PFAS), perfluoroalkyl carboxylates (PFAC), fluorotelomers, or perfluoroalkyl moieties that are covalently bound to either a

) Conventional blendstock for oxygenate (CBOB). (22) Gasoline treated as blendstock (GTAB). (23) Other motor gasoline blending components defined as gasoline blendstocks as provided in §48.4081-1(c)(3) of this chapter.

with records of outstanding research accomplishments. This kind of document will normally be awarded for an initial one-year period and any subsequent continuation research project grants will also be awarded in one-year increments. The award of a continuation research project grant to fund an initial or succeeding budget period does not constitute an obligation to fund any subsequent budget period. A grantee must submit a separate application for continued support for each subsequent fiscal year

Appendix C to Part 1132—Terms and Conditions for PROC Article III, “Contract Provisions for Recipient Procurements” Unless a DoD Component reserves one or more paragraphs of Section B, as specified in

Amounts reimbursed to or on behalf of an employee after December 31, 1979, as a medical care reimbursement under a self-insured medical reimbursement plan (within the meaning of section 105(h)(6)) do not constitute wages and hence are not subject to withholding even though such reimbursement is includible in the gross income of an employee. For rules with respect to self-insured medical reimbursement plans, see section 105(h) and

§ 101-26.300 Scope of subpart. This subpart prescribes policy and procedures governing the procurement by agencies of items of supply stocked by GSA, including reporting and obtaining adjustments for overages, shortages, and damages and the issue of used, repaired, and rehabilitated items in serviceable

of cattle per unit necessary for representation on the Board. Section 1260.141(e)(1) provides that each geographic unit or State that includes a total cattle inventory equal to or greater than 500,000 head of cattle shall be entitled to one representative on the Board.

FSTD to meet the requirements of this part. (2) The sponsor or MR may delegate duties associated with maintaining the qualification of the FSTD (e.g., corrective and preventive maintenance, scheduling and conducting tests or inspections, functional preflight checks) but retain the responsibility and authority for the day-to-day qualification of the FSTD. One person may serve as the sponsor or MR for more than one FSTD, but one FSTD may not have more than one

(a) Shareholder adjustment for previously taxed income. (1) Under section 996(d)(1), except as provided in subparagraph (2) of this paragraph, if— (i) Gain with respect to a share of stock of a DISC, or former DISC, is treated under §1.995-4 as a dividend, and

individual whose application for VISTA service has been approved by CNCS, but who has not taken an oath, alternative oath or affirmation to serve in the VISTA program. Candidates may include those who were enrolled in the VISTA program at a prior time. Cost share means when an entity, such as a VISTA sponsor, reimburses CNCS part or all of the expenses associated with the operation of a VISTA project, such as the costs for one or

§ 114.9 Use of corporate or labor organization facilities. (a) Use of corporate facilities for individual volunteer activity by stockholders and employees. (1) Stockholders and employees of the corporation may, subject to the rules and practices of the

(February 10, 2014). As part of the February 2014 ECS Final Rule for EPSs, DOE adopted energy conservation standards at TSL 2 and estimated that EPS manufacturers would have to spend approximately $43.4 million (2012$) in conversion costs to comply with standards set at TSL 2, or $46.0 million in 2016$. Additionally, DOE estimated conversion costs of more stringent standards. As part of that rulemaking DOE estimated that conversion costs at TSL 3, one TSL higher than the adopted standards, would be

the chemical substance, EPA proposed to revoke the SNUR pursuant to 40 CFR 721.185. EPA received one comment on the proposed revocation that recommended that EPA not revoke the rule for safety reasons, but the commenter did not submit any additional data to support this recommendation. Because the available data continues to demonstrate low toxicity of the chemical substance, EPA is now revoking the SNUR pursuant to 40 CFR 721.185. C. What is the Agency's authority for

sentence. 2003—Pub. L. 108–83 substituted "$25,000" for "$10,000" in first sentence. 1992—Pub. L. 102–392 substituted "$10,000" for "$4,000". 1987—Pub. L. 100–202 substituted "$4,000" for "$2,000". 1986—Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954", which for purposes of codification was translated as "title 26" thus requiring

". 1953—Act May 21, 1958, substituted "loans, guaranties, and insurance" for "loans and guaranties". 1951—Act Oct. 3, 1951, substituted "four and one-half" for "three and one-half". Effective Date of 2015 Amendment Pub. L

Terms used in this part shall have the following meaning: Clean Vessel Act or Act. The Clean Vessel Act (Pub. L. 102-587, subtitle F). Coastal State. A State of the United States in, or bordering on, the Atlantic, Pacific, or Arctic Ocean, the Gulf of Mexico, Long Island Sound, or one or more of the Great Lakes. The term

Applicator exposure data described in paragraph (d) of this section are required based on toxicity and exposure criteria. Data are required if a product meets, as determined by the Agency, at least one of the toxicity criteria in paragraph (a) of this section and either or both of the exposure criteria in paragraph (b) of this section. (a) Toxicity criteria. (1

(a) If it is found that there is a reasonable likelihood that the requester will prevail with respect to at least one of the claims challenged in the request, the determination will include an order for inter partes reexamination of the patent for resolution of the question of whether the requester will prevail. (b) If the order for inter partes reexamination