(a) A separate registration is required for each principal place of business at one general physical location where List I chemicals are manufactured, distributed, imported, or exported by a person. (b) The following locations shall be deemed to be places not subject to the registration requirement: (1) A warehouse where List I chemicals are stored by or on behalf of a registered person, unless such

In order that MSHA may know exactly what it has tested and approved, it keeps detailed records covering each investigation. These records include drawings and actual equipment as follows: (a) Drawings. The original drawings submitted with the application for the tests and the final drawings which the manufacturer must submit to MSHA before the approval is granted to show the details of the

In order that MSHA may know exactly what it has tested and approved, it keeps detailed records covering each investigation. These records include drawings and actual equipment as follows: (a) Drawings. The original drawings submitted with the application for the tests and the final drawings which the manufacturer must submit to MSHA before the approval is granted, to show the details of the

A committee of Congress may not procure the printing of more than one thousand copies of a hearing, or other document germane thereto, for its use except by simple, concurrent, or joint resolution, as provided by section 703 of this title.

Subsequent Loan means any loan to a borrower which has already received a loan. Telephone service means any communication service for the transmission or reception of voice, data, sounds, signals, pictures, writing, or signs of all kinds by wire, fiber, radio, light, or other visual or electromagnetic means and includes all telephone lines, facilities and

below, interest is allowed at the rate of 3 percent per year, compounded annually, to date of final separation or transfer to a position that is not covered by the retirement system. After December 31, 1956, interest is not allowed: (1) When an employee has one year or less of covered service, (2) For any fractional part of a month in the total service, or (3) For more than five years' civilian

into a contract or option so to acquire, substantially identical stock or securities, then no deduction shall be allowed under section 165 unless the taxpayer is a dealer in stock or securities and the loss is sustained in a transaction made in the ordinary course of such business. For purposes of this section, the term "stock or securities" shall, except as provided in regulations, include contracts or

has been any loss of distilled spirits from any cask or other package deposited on bonded premises, other than a loss which by reason of section 5008(a) is not taxable, the Secretary may require the withdrawal from bonded premises of such distilled spirits, and direct the officer designated by him to collect the tax accrued on the original quantity of distilled spirits entered for deposit on bonded

services or the use of property, see sections 404 and 467. For purposes of this paragraph (a), money includes functional currency and, in certain circumstances, nonfunctional currency. See §1.988-2(b)(2) for circumstances when nonfunctional currency is treated as money rather than as property. (b) Exceptions—(1)

(a) The owner or operator shall analyze and report in the RMP: (1) For Program 1 processes, one worst-case release scenario for each Program 1 process; (2) For Program 2 and 3 processes: (i) One worst-case release scenario that is estimated to create the greatest distance in any direction to an endpoint provided in appendix A of this part resulting from an

(a) As used in this section: (1) An “available” individual is one who: (i) Possesses the necessary professional qualifications; (ii) Is not precluded from participating by reason of financial interest in any such facility or direct responsibility for the care of the patients being reviewed or, in the case of a skilled nursing facility, employment by the

section 7425(b). Section 301.7425-2 contains rules with respect to the nonjudicial sales described in section 7425(b). Paragraph (a) of §301.7425-3 contains rules with respect to the notice of sale provisions of section 7425(c)(1). Paragraph (b) of

. 1992—Subsec. (h)(1). Pub. L. 102–572 substituted "United States Court of Federal Claims" for "United States Claims Court". Effective Date of 1992 Amendment Amendment by Pub. L. 102–572 effective Oct. 29, 1992, see

” includes the possible unascertained takers of a property interest, as, for example, the members of a class to be ascertained in the future. As another example, assume that the decedent created a power of appointment over a property interest, which does not come within the purview of §20.2056(b)-5 or

, subject to the tax imposed by section 2001. See paragraph (a)(2) of §20.0-1 and §20.2209-1 for further information relating to the application of the Federal estate tax to the estates of decedents who were residents of possessions of the United States. The application of this section may be illustrated

Section 141.74(a)(5) (alternate analytical method for chlorine)—Approve DPD colorimetric test kits for free and combined chlorine measurement or approve calibration of automated methods by the Indigo Method for ozone determination. (F) Section 141.74 (b)(2) and (c)(1) (approval of

States person. (d) Transfers of intangiblesFor regulatory authority to treat intangibles transferred to a partnership as sold, see section 367(d)(3). Editorial Notes

sums paid for waiting time or other hours worked (except statutory exclusions). This sum is then divided by the number of hours worked in the week for which such compensation was paid, to yield the pieceworker's “regular rate” for that week. For overtime work the pieceworker is entitled to be paid, in addition to the total weekly earnings at this regular rate for all hours worked, a sum equivalent to one-half this regular rate of pay multiplied by the number of hours worked in excess of 40 in the

document marked confidential including all the information believed to be confidential, and one copy of the document marked “non-confidential” with the information believed to be confidential deleted. Submit these documents via email or on a CD, if feasible. DOE will make its own determination about the confidential status of the information and treat it according to its determination. It is DOE's policy that all comments may be included in the public docket

Revenue Code of 1954 (as in effect before the amendments made by this Act) applies, and "(B) for purposes of section 333 of such Code (as so in effect)— "(i) any person holding an income interest in such entity as of such time shall be treated as a qualified electing shareholder, and "(ii) the earnings and profits, and

(a) General rule. If the Secretary or his delegate determines pursuant to paragraph (c) of §301.6363-1 that a State did not file a valid notice of election or does not have a tax which would meet the requirements for qualification specified in section 6362 and the regulations thereunder if a State agreement were in effect with

(a) Records and information. Every DISC and former DISC (as defined in section 992(a)) must comply with section 6001 and the regulations thereunder, relating to required records, statements, and special returns. Thus, for example, a DISC is required to maintain the books of account or records described in §1.6001-1(a). In

) Cigars not exempt from tax under 26 U.S.C. chapter 52 and the provisions of this part which are removed but not intended for sale shall be taxed at the same rate as similar cigars removed for sale. [T.D. ATF-420, 64 FR 71939, Dec. 22, 1999, as amended by T.D. TTB-75, 74 FR 14481, Mar. 31, 2009]