The Secretary may, by regulation, revenue ruling, notice, or other document of general application, prescribe rules under which an applicable retained interest is treated as two or more separate interests for purposes of section 2701. In addition, the Commissioner may, by ruling issued to a taxpayer upon request, treat any applicable retained interest as two or more separate interests as may be necessary and appropriate to carry out the purposes of section 2701.

Each person engaged in hydraulic mining operations within the scope of the tax shall make or cause to be made appropriate surveys of the premises on which such hydraulic mining operations are conducted for the purpose of determining the cubic yardage mined from the natural bank. Such surveys shall be made at the beginning and end of hydraulic mining operations in each taxable year by a licensed engineer or other qualified agency having prior approval of the California Debris Commission, and

(a) For provisions requiring returns, statements, or lists, see the regulations relating to the particular tax. (b) The Internal Revenue Service may prescribe in forms, instructions, or other appropriate guidance the information or documentation required to be included with any return or any statement required to be made or other document required to be furnished under any provision of the internal revenue laws or regulations.

If any assessment is incomplete or incorrect in any material respect, the district director or the director of the regional service center, subject to the restrictions with respect to the assessment of deficiencies in income, estate, gift, chapter 41, 42, 43, and 44 taxes, and subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.

The certificate holder must develop and maintain means for communicating safety information that, at a minimum: (a) Ensures that employees are aware of the SMS policies, processes, and tools that are relevant to their responsibilities. (b) Conveys hazard information relevant to the employee's responsibilities. (c) Explains why safety actions have been taken.

Depositions for investigative purposes may be taken at the discretion of the Presiding Officer with reasonable notice to the party under investigation. Such depositions shall be taken before the Presiding Officer or other person authorized to administer oaths and designated by the Presiding Officer. The testimony shall be reduced to writing by the person taking the deposition, or under the direction of that person, and where possible shall then be subscribed by the deponent. Any person may

This part applies to all Acquisition Management System (AMS) bid protests and contract disputes involving the FAA that are filed at the Office of Dispute Resolution for Acquisition (ODRA) on or after October 7, 2011, with the exception of those contract disputes arising under or related to FAA contracts entered into prior to April 1, 1996, where such contracts have not been modified to be made subject to the FAA AMS. This part also applies to pre-disputes as described in subpart G of this

If an article is required to be approved under this chapter, it may be approved— (a) Under a PMA; (b) Under a TSO; (c) In conjunction with type certification procedures for a product; or (d) In any other manner approved by the FAA. [Doc. No. FAA-2006-5877, Amdt. 21-92, 74 FR 53385, Oct. 16, 2009

The applicant for a type certificate, including an amended or supplemental type certificate, must— (a) Show compliance with all applicable requirements and must provide the FAA the means by which such compliance has been shown; and (b) Provide a statement certifying that the applicant has complied with the applicable requirements. [Doc. No. FAA-2006-25877

Each fuel tank must have an expansion space of not less than 2 percent of the tank capacity. It must be impossible to fill the expansion space inadvertently with the airplane in the normal ground attitude. For pressure fueling systems, compliance with this section may be shown with the means provided to comply with §25.979(b).

Unless operations at night in known or forecast icing conditions are prohibited by an operating limitation, a means must be provided for illuminating or otherwise determining the formation of ice on the parts of the wings that are critical from the standpoint of ice accumulation. Any illumination that is used must be of a type that will not cause glare or reflection that would handicap crewmembers in the performance of their duties.

For each instrument— (a) When markings are on the cover glass of the instrument, there must be means to maintain the correct alignment of the glass cover with the face of the dial; and (b) Each instrument marking must be clearly visible to the appropriate crewmember. [Doc. No. 5066, 29 FR 18291, Dec. 24, 1964, as amended by Amdt. 25-72, 55 FR 29786, July

(a) EWIS components used for electrical bonding and protection against static electricity must meet the requirements of §25.899. (b) On airplanes having grounded electrical systems, electrical bonding provided by EWIS components must provide an electrical return path capable of carrying both normal and fault currents without creating a

For single-engine helicopters and multiengine helicopters that do not meet the Category A engine isolation requirements of Part 29 of this chapter, the minimum rate of descent airspeed and the best angle-of-glide airspeed must be determined in autorotation at— (a) Maximum weight; and (b) Rotor speed(s) selected by the applicant. [Amdt. 27-21, 49 FR 44433

(a) The structure must be able to support limit loads without detrimental or permanent deformation. At any load up to limit loads, the deformation may not interfere with safe operation. (b) The structure must be able to support ultimate loads without failure. This must be shown by— (1) Applying ultimate loads to the structure in a static test for at least three seconds; or

(a) Each oil line must be supported to prevent excessive vibration. (b) Each oil line connected to components of the rotorcraft between which relative motion could exist must have provisions for flexibility. (c) Flexible hose must be approved. (d) Each oil line must have an inside diameter of not less than the inside diameter of the engine inlet or outlet. No line may

(a) Exhaust piping must be heat and corrosion resistant, and must have provisions to prevent failure due to expansion by operating temperatures. (b) Exhaust piping must be supported to withstand any vibration and inertia loads to which it would be subjected in operations. (c) Exhaust piping connected to components between which relative motion could exist must have provisions for flexibility.

(a) The structure must be able to support limit loads without detrimental or permanent deformation. At any load up to limit loads, the deformation may not interfere with safe operation. (b) The structure must be able to support ultimate loads without failure. This must be shown by— (1) Applying ultimate loads to the structure in a static test for at least three seconds; or

(a) The maximum allowable limit and ultimate loads for engine mounting attachments and related engine structure must be specified. (b) The engine mounting attachments and related engine structure must be able to withstand— (1) The specified limit loads without permanent deformation; and (2) The specified ultimate loads without failure, but may exhibit permanent

Each person performing an inspection or other maintenance specified in an Airworthiness Limitations section of a manufacturer's maintenance manual or Instructions for Continued Airworthiness shall perform the inspection or other maintenance in accordance with that section, or in accordance with operations specifications approved by the Administrator under part 121 or 135, or an inspection program approved under

To be eligible for a Dealer's Aircraft Registration Certificate, AC Form 8050-6, the applicant must have an established place of business in the United States, must be substantially engaged in manufacturing or selling aircraft, and must be a citizen of the United States, as defined by 49 U.S.C. 40102 (a)(15). [Amdt. 47-29

(a) The following ratings are issued under this subpart: (1) Airframe. (2) Powerplant. (b) A mechanic certificate with an aircraft or aircraft engine rating, or both, that was issued before, and was valid on, June 15, 1952, is equal to a mechanic certificate with an airframe or powerplant rating, or both, as the case may be, and may be exchanged for such a

Each person who holds a mechanic certificate shall keep it within the immediate area where he normally exercises the privileges of the certificate and shall present it for inspection upon the request of the Administrator or an authorized representative of the National Transportation Safety Board, or of any Federal, State, or local law enforcement officer. [Doc. No. 7258, 31 FR 13524, Oct. 20, 1966, as amended by Doc. No

Each person who holds a repairman certificate shall keep it within the immediate area where he normally exercises the privileges of the certificate and shall present it for inspection upon the request of the Administrator or an authorized representative of the National Transportation Safety Board, or of any Federal, State, or local law enforcement officer. [Doc. No. 7258, 31 FR 13524, Oct. 20, 1966, as amended by Doc

(a) The following type ratings are issued under this subpart: (1) Seat. (2) Back. (3) Chest. (4) Lap. (b) The holder of a senior parachute rigger certificate who qualifies for a master parachute rigger certificate is entitled to have placed on his master parachute rigger certificate the ratings

This subpart describes the standards used for determining obstructions to air navigation, navigational aids, or navigational facilities. These standards apply to the following: (a) Any object of natural growth, terrain, or permanent or temporary construction or alteration, including equipment or materials used and any permanent or temporary apparatus. (b) The alteration of any permanent or temporary

(a) This part prescribes standard instrument approach procedures to civil airports in the United States and the weather minimums that apply to landings under IFR at those airports. (b) This part also prescribes obstacle departure procedures (ODPs) for certain civil airports in the United States and the weather minimums that apply to takeoffs under IFR at civil airports in the United States.

(a) Each certificate holder's operations specifications must contain— (1) The authorizations, limitations, and certain procedures under which each kind of operation, if applicable, is to be conducted; and (2) Certain other procedures under which each class and size of aircraft is to be operated. (b) Except for operations specifications paragraphs identifying

(a) Each certificate holder or operator shall provide each employee performing a function listed in subpart E of this part, and his or her supervisor, with the training specified in that subpart. (b) No certificate holder or operator may use any contractor to perform a function listed in subpart E of this part unless that contractor provides each of its employees performing that function for the certificate holder or operator, and his

If a certificate holder operating under this part permits any aircraft owned or leased by that holder to be engaged in any operation that the certificate holder knows to be in violation of §91.19(a) of this chapter, that operation is a basis for suspending or revoking the certificate. [Doc. No. 28154, 60 FR 65926, Dec. 20