Section 822(d)(2) makes provision for the appropriate amortization of premium and the appropriate accrual of discount, attributable to the taxable year, on bonds, notes, debentures, or other evidences of indebtedness held by a mutual insurance company subject to the tax imposed by section 821. Such amortization and accrual is the same as that provided for life insurance companies by section 818(b)(1), as amended by the Life Insurance Company Income Tax Act of 1959

(a)-(d)(1)(iii)(E) [Reserved]. For further guidance, see §1.897-5T(a) through (d)(1)(iii)(E). (d) (1) (iii) (F) Identification by name and address of the distributee or transferee, including the distributee's or

TTB officer or permit him to examine such articles shall be liable to the penalties prescribed by law for the offense. (68A Stat. 872, 903; 26 U.S.C. 7342, 7606) [T.D. 6871, 31 FR 40, Jan. 4, 1966. Redesignated at 40 FR 16835, Apr. 15, 1975, and amended by T.D. ATF-232, 51 FR 28084, Aug. 5, 1986; T.D. ATF

8/23/2019, [Insert Federal Register citation] Reg. 19.413 Confidentiality 07/26/2010 8/23/2019, [Insert Federal Register citation] Reg. 19.414 Operational Flexibility-Applicant's Duty to Apply for Alternative

agencies (1) Enrollment requirementsSubject to paragraph (2), a local educational agency shall be eligible for a grant under this subpart for any fiscal year if the number of Indian children eligible under section 7427 of this title who were enrolled in the schools of the agency, and to whom the agency provided free public education, during the

(a) Definitions.—In this section— (1) the term "promoter" means any person who— (A) originates and mails any skill contest or sweepstakes, except for any matter described in section 3001(k)(4); or (B) originates and

°C) on site in one location, in a quantity of 10,000 pounds (4535.9 kg) or more except for: (A) Hydrocarbon fuels used solely for workplace consumption as a fuel (e.g., propane used for comfort heating, gasoline for vehicle refueling), if such fuels are not a part of a process containing another highly hazardous chemical covered by this standard; (B) Flammable liquids with a flashpoint below 100 °F (37.8 °C) stored

, limitation, or requirement and with affected industries; (D) a requirement that a highway routing designation, limitation, or requirement of a State or Indian tribe shall ensure through highway routing for the transportation of hazardous material between adjacent areas; (E) a requirement that a highway routing designation, limitation, or requirement of one State or Indian tribe affecting the transportation of hazardous material in

. A major rule cannot take effect until 60 days after it is published in the Federal Register. This action is not a “major rule” as defined by 5 U.S.C. 804(2). Under section 307(b)(1) of the CAA, petitions for judicial review of this action must be filed in the United States Court of Appeals for the appropriate circuit by May 26, 2020. Filing a petition for reconsideration by the Administrator of this final rule does not affect the

purchased until both the amount and the design specifications are specified. For example, if the provisions of a supply or similar agreement state the design specifications of the property to be purchased, a purchase order under the agreement for a specific number of assets is treated as a binding contract. (E) Components. A binding contract to acquire one or more components of a larger property will not be treated as a

For purposes of this subchapter— (1) Group health planThe term "group health plan" has the meaning given such term in 5000(b) 1 of title 26. Such term shall not include any plan substantially all of the coverage under which is for qualified long-term care services (as defined in

from the provider or facility, including receipt of postoperative care from such provider or facility with respect to such a surgery; (D) is pregnant and undergoing a course of treatment for the pregnancy from the provider or facility; or (E) is or was determined to be terminally ill (as determined under section 1861(dd)(3)(A) of

continuing to qualify as a cogeneration unit throughout each calendar year ending after the later of 2005 or such 12-month period; and (B) Not supplying in 2005 or any calendar year thereafter more than one-third of the unit's potential electrical output capacity or 219,000 MWh, whichever is greater, to any utility power distribution system for sale. (ii) If, after qualifying under paragraph (b)(1)(i) of this section as not being

the 12-month period starting on the date the unit first produces electricity and continuing to qualify as a cogeneration unit throughout each calendar year ending after the later of 2005 or such 12-month period; and (B) Not supplying in 2005 or any calendar year thereafter more than one-third of the unit's potential electrical output capacity or 219,000 MWh, whichever is greater, to any utility power distribution system for sale.

continuing to qualify as a cogeneration unit throughout each calendar year ending after the later of 2005 or such 12-month period; and (B) Not supplying in 2005 or any calendar year thereafter more than one-third of the unit's potential electrical output capacity or 219,000 MWh, whichever is greater, to any utility power distribution system for sale. (ii) If, after qualifying under paragraph (b)(1)(i) of this section as not being

continuing to qualify as a cogeneration unit throughout each calendar year ending after the later of 2005 or such 12-month period; and (B) Not supplying in 2005 or any calendar year thereafter more than one-third of the unit's potential electrical output capacity or 219,000 MWh, whichever is greater, to any utility power distribution system for sale. (ii) If, after qualifying under paragraph (b)(1)(i) of this section as not being

) The veteran has used 48 months of entitlement under one or more VA programs, and there is no basis for extension of entitlement. (4) Medical and related problems. A veteran's case will be discontinued and assigned to discontinued status when: (i) The veteran will be unable to participate in a rehabilitation program because of a serious physical or

The following definitions apply to words and phrases as they are used in this part. Other definitions of these words may apply when they are used in other parts of this chapter. Acceptance criteria means numerical limits, ranges, or other criteria for tests that are used for or in making a decision to accept or reject a unit, lot, or batch of a PET drug product.

self-destructive pressure sensitive sticker, and provided the label shows the true product name, an accurate ingredient statement, the name and address of the manufacturer, packer, or distributor, and any other features required by section 4(h) of the Act. (2) The Front Line Supervisor will forward one copy of each item of labeling and a description of each marking device for which he has granted temporary approval to the FSIS Labeling and Program Delivery Staff

employees, health insurance and a retirement plan comparable to those provided for employees by business entities of similar size in its industrial sector or geographic region. Severely disabled individual means an individual with a disability (as defined in 42 U.S.C. 12102) who has a severe physical or mental impairment that seriously limits one or more functional capacities. (b) Demonstration Project. This

the mouth of Swan Creek at position 41°38.79′ N, 083°32.03′ W One day in June or July. [USCG-2018-0929, 83 FR 66129, Dec. 26, 2018] {"origins":[{"level":"part","identifier":"100","label_level":"Part 100","hierarchy":{"title

[70 FR 50129, Aug. 26, 2005]

This subpart explains the requirements for amending a distilled spirits plant registration and, if applicable, an operating permit. For information regarding amendments to a basic permit issued under the Federal Alcohol Administration Act, see part 1 of this chapter. (26 U.S.C. 5171)

-1T), the organizer will be liable for a penalty of $10,000 ($50 × 200 persons), unless the organizer can show that the failure to provide the list was due to reasonable cause and not to willful neglect. Q-3: If an organizer or seller is required to maintain lists for more than one tax shelter in which the same person has acquired interests, how does the penalty apply if the organizer or seller fails to identify the person on each of the lists?

(a) General rule—(1) In general. In the case of a partnership, each partner shall take into account separately, for his taxable year with or within which the partnership taxable year ends, his share (as determined under subparagraph (3) of this paragraph) of the WIN expenses (as defined in paragraph (a) of

§ 109-26.501-54 Communications equipment. Communications equipment considered to be essential for the accomplishment of security and safety responsibilities is exempt from the requirements of 41

feasible, consideration shall be given to the consolidation of individual requisitions for small quantities at any agency level. This will enable the Government to benefit from lower prices generally obtainable through large volume procurements. [43 FR 32766, July 28, 1978] {"origins

(5) a plan which has not at any time after September 2, 1974, provided for employer contributions; (6) an agreement providing payments to a retired partner or deceased partner or a deceased partner's successor in interest as described in section 736 of title 26; (7) an individual retirement account or annuity as described in

(a) Introduction. Section 468A provides an elective method for taking into account nuclear decommissioning costs for Federal income tax purposes. In general, an eligible taxpayer that elects the application of section 468A pursuant to the rules contained in §1.468A-7 is allowed a deduction (as determined under