(a) Tax paid. If the tax required to be withheld under chapter 4 on a payment is paid by the payee, beneficial owner, or the withholding agent, it shall not be re-collected from any other, regardless of the original liability therefor. However, this section does not relieve a person that was required to, but did not, withhold tax from liability for interest or any penalties or additions to tax otherwise applicable.

If a foreign person engages in a transaction (or series of transactions) with a principal purpose of avoiding the tax imposed under section 5000C, the transaction (or series of transactions) may be disregarded or the arrangement may be recharacterized (including disregarding an intermediate entity), in accordance with its substance. If this section applies, the foreign person remains liable for any tax (including any tax obligation unsatisfied as a result of

Section 6405 requires that a report be made to the Joint Committee on Taxation of proposed refunds or credits in excess of $100,000 of any income tax (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss for

(a) During an investigation conducted under this subpart, a party may submit to the Presiding Officer— (1) A list of witnesses to be called, specifying the subject matter of the expected testimony of each witness, and (2) A list of exhibits to be considered for inclusion in the record. (b) If the Presiding Officer determines that the testimony of a witness or the

An applicant seeking payment of an award shall submit to the disbursing official of the FAA a copy of the FAA Decisionmaker's final decision granting the award, accompanied by a statement that the applicant will not seek review of the decision in the United States courts. Applications for award grants in cases involving the FAA shall be sent to: The Office of Accounting and Audit, AAA-1, Federal Aviation Administration, 800 Independence Avenue, SW., Washington, DC 20591. The agency will pay

This subpart prescribes procedural requirements for the indemnification of a publisher of aeronautical charts or maps under section 1118 of the Federal Aviation Act of 1958, as amended, when the publisher incurs liability as a result of publishing— (a) A chart or map accurately depicting a defective or deficient flight procedure or airway that was promulgated by the FAA; or (b) Aeronautical data that

(2) The type certificate previously issued for the product. [Doc. No. 5085, 29 FR 14568, Oct. 24, 1964, as amended by Amdt. 21-92, 74 FR 53387, Oct. 16, 2009]

corresponding to the design conditions for the control system. [Doc. No. 5066, 29 FR 18291, Dec. 24, 1964, as amended by Amdt. 25-38, 41 FR 55466, Dec. 20, 1976]

materials used to provide additional protection for the wire and cable, installed in any area of the airplane, must be self-extinguishing when tested in accordance with the applicable portions of Appendix F, part I, of 14 CFR part 25.

For rotorcraft with wheel-type landing gear, a braking device must be installed that is— (a) Controllable by the pilot; (b) Usable during power-off landings; and (c) Adequate to— (1) Counteract any normal unbalanced torque when starting or stopping the rotor; and (2) Hold the rotorcraft parked on a 10

(a) The rotorcraft must contain— (1) The markings and placards specified in §§27.1545 through 27.1565, and (2) Any additional information, instrument markings, and placards required for the safe operation of rotorcraft with unusual design, operating or handling characteristics.

For rotorcraft with wheel-type landing gear, a braking device must be installed that is— (a) Controllable by the pilot; (b) Usable during power-off landings; and (c) Adequate to— (1) Counteract any normal unbalanced torque when starting or stopping the rotor; and (2) Hold the rotorcraft parked on a 10

(a) The rotorcraft must contain— (1) The markings and placards specified in §§29.1545 through 29.1565; and (2) Any additional information, instrument markings, and placards required for the safe operation of the rotorcraft if it has unusual design, operating or handling characteristics.

appropriate to the manifold pressure and speed settings for rated maximum continuous power at the higher supercharger speed ratio must be obtainable within five seconds. [Doc. No. 3025, 29 FR 7453, June 10, 1964, as amended by Amdt. 33-3, 32 FR 3737, Mar. 4, 1967]

If a person submitting a conveyance for recording wants the original returned to him, he must submit a true copy with the original. After recording, the copy is kept by the FAA and the original is returned to the applicant stamped with the date and time of recording. The copy must be imprinted on paper permanent in nature, including dates, and signatures, to which is attached a certificate of the person submitting the conveyance stating that the copy has been

A certificated mechanic may not exercise the privileges of his certificate and rating unless, within the preceding 24 months— (a) The Administrator has found that he is able to do that work; or (b) He has, for at least 6 months— (1) Served as a mechanic under his certificate and rating; (2) Technically supervised other mechanics;

(a) The pilot in command of an aircraft is directly responsible for, and is the final authority as to, the operation of that aircraft. (b) In an in-flight emergency requiring immediate action, the pilot in command may deviate from any rule of this part to the extent required to meet that emergency. (c) Each pilot in command who deviates from a rule under paragraph (b) of this section shall, upon the

(a) The Administrator may issue a certificate of waiver authorizing the operation of aircraft in deviation from any rule listed in this subpart if the Administrator finds that the proposed operation can be safely conducted under the terms of that certificate of waiver. (b) An application for a certificate of waiver under this part is made on a form and in a manner prescribed by the Administrator and may be submitted to any FAA office

(a) Notwithstanding any other section pertaining to certification of aircraft or their parts or equipment, ultralight vehicles and their component parts and equipment are not required to meet the airworthiness certification standards specified for aircraft or to have certificates of airworthiness. (b) Notwithstanding any other section pertaining to airman certification, operators of ultralight vehicles are not required to meet any

(a) An ODA is effective until the date shown on the Letter of Designation, unless sooner terminated by the Administrator. (b) No ODA may be transferred at any time. (c) The Administrator may terminate or temporarily suspend an ODA for any reason, including that the ODA Holder: (1) Has requested in writing that the authorization be suspended or terminated;

(a) The balance sheet accounts are designed to show the financial condition of the air carrier as at a given date, reflecting the asset and liability balances carried forward subsequent to the closing or constructive closing of the air carrier's books of account. (b) The balance sheet accounts prescribed in this system of accounts for each air carrier group are set forth in Section 3, Chart of Balance Sheet Accounts. The balance sheet

(a) Except as set forth in paragraph (b) of this section or §294.60, a registrant shall not carry passengers, cargo, or mail between two or more United States points for compensation or hire. (b) A registrant may grant stopover privileges at any point or points in the United States to passengers and their accompanied baggage as part of a

Assistant General Counsel, when used in this subpart, refers to the Assistant General Counsel for Aviation Enforcement and Proceedings. Complainant refers to the person filing a complaint. Parties, when used in this subpart, include the Office of the Assistant General Counsel, the

deems such action desirable in the interest of further clarification and understanding of the issues. The granting of an opportunity for such further presentation shall not, however, impair the rights that any party might otherwise have under the Statute and this part.

(a) Within 15 days following resumption of service after a strike, an air carrier shall file a report with DOT containing a list of all flights that were canceled, the date they were canceled, and the date service was resumed. (b) The report shall be marked for the attention of the Director, Office of Aviation Analysis. (Approved by the Office of Management and Budget under control number

Department grants the operating carrier permission to do so. The Department may allow earlier termination for good cause when in the public interest. [Doc. No. 43403, 51 FR 43188, Dec. 1, 1986]

provisions of this part, and (b) The aircraft complies with any applicable airworthiness standards of the Federal Aviation Administration for its operation. [80 FR 78648, Dec. 16, 2015]

§420.17 for a license. (c) The FAA may incorporate by reference any findings made part of the record that supported a prior related licensing determination.

An operator must take the precautions necessary to account for human factors that can affect a crew's ability to perform safety-critical roles, including in the following safety critical areas— (a) Design and layout of displays and controls; (b) Mission planning, which includes analyzing tasks and allocating functions between humans and equipment; (c) Restraint or stowage

Regulations and procedures for complying with the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 (Pub. L. 91-646, 84 Stat. 1894, 42 U.S.C. 4601), as amended by the Surface Transportation and Uniform Relocation Assistance Act of 1987 (Title IV of Pub. L. 100-17, 101 Stat. 246-255,