, may be assessed, or a proceeding in court for the collection thereof may be begun without assessment, at any time and without regard to any period of limitations or any other provisions of law or rule of law, including the doctrine of res judicata.

, date of maturity, or other cause), or that the note is uncollectible, either in whole or in part (by reason of the insolvency of the party or parties liable, or for other cause), and that any property pledged or mortgaged as security is insufficient to satisfy the obligation.

(a) In general. For provisions concerning the signing of returns and other documents, see the regulations relating to the particular tax. (b) Method of signing. The Secretary may prescribe in forms, instructions, or other appropriate guidance the method of signing any return, statement, or other document required to be made under any provision of the internal

The question of whether there was an erroneous treatment of self-employment income or of wages is determined under the provisions of law and regulations applicable with respect to the year or other taxable period as to which the error was made. The fact that the error was in pursuance of an interpretation, either judicial or administrative, accorded such provisions of law and regulations at the time the action involved was taken is not necessarily determinative of this question. For example

the date the proceeding is instituted to the date such notice is received by the district director, and for an additional 30 days thereafter. However, the suspension under this section of the running of the period of limitation on assessment shall in no case exceed 2 years.

The fact that the payee of the dividend is not required to pay Irish tax on such dividend because of the application of reliefs or exemptions under Irish revenue laws does not prevent the application of the reduction in rate of United States tax with respect to such dividend. If the dividend would have been subject to Irish tax had the payee thereof derived an income large enough to require payment of tax then liability to Irish tax exists for the purpose of the

(a) Except as provided in this section, the hearing shall be open to the public. (b) The hearing officer may order that any information contained in the record be withheld from public disclosure. Any person may object to disclosure of information in the record by filing a written motion to withhold specific information with the hearing officer. The person shall state specific grounds for nondisclosure in the motion.

(a) Seaplanes must be designed for the water loads developed during takeoff and landing, with the seaplane in any attitude likely to occur in normal operation, and at the appropriate forward and sinking velocities under the most severe sea conditions likely to be encountered. (b) Unless a more rational analysis of the water loads is made, or the standards in ANC-3 are used,

need not contain fire detection or extinguishing means. (b) For each area covered by paragraph (a) of this section that contains a retractable landing gear, compliance with that paragraph need only be shown with the landing gear retracted. [Amdt. 25-11, 32 FR 6913, May 5, 1967]

(a) Each engine, auxiliary power unit, fuel-burning heater, other combustion equipment intended for operation in flight, and the combustion, turbine, and tailpipe sections of turbine engines, must be isolated from the rest of the airplane by firewalls, shrouds, or equivalent means. (b) Each firewall and shroud must be— (1) Fireproof; (2) Constructed so that no

(a) Each item of installed equipment must— (1) Be of a kind and design appropriate to its intended function; (2) Be labeled as to its identification, function, or operating limitations, or any applicable combination of these factors; (3) Be installed according to limitations specified for that equipment; and (4) Function properly

(a) For rotorcraft with passenger emergency exits that are not convenient to the flight crew, there must be flight crew emergency exits, on both sides of the rotorcraft or as a top hatch in the flight crew area. (b) Each flight crew emergency exit must be of sufficient size and must be located so as to allow rapid evacuation of the flight crew. This must be shown by test. (c) Each flight crew emergency

(a) Each fuel line must be installed and supported to prevent excessive vibration and to withstand loads due to fuel pressure, valve actuation, and accelerated flight conditions. (b) Each fuel line connected to components of the rotorcraft between which relative motion could exist must have provisions for flexibility. (c) Each flexible connection in fuel lines that may be under pressure or subjected to

(1) A change in the information provided under §48.100. (2) When aircraft registration requires cancellation for any reason including sale or transfer, destruction, or export.

(a) The unique identifier must be maintained in a condition that is legible. (b) The unique identifier must be affixed to the small unmanned aircraft by any means necessary to ensure that it will remain affixed for the duration of each operation. (c) The unique identifier must be legibly displayed on an external surface of the small unmanned aircraft. [Doc

Each applicant for a mechanic certificate or rating must present either an appropriate graduation certificate or certificate of completion from a certificated aviation maintenance technician school or documentary evidence, satisfactory to the Administrator, of— (a) At least 18 months of practical experience with the procedures, practices, materials, tools, machine tools, and equipment generally used in constructing, maintaining, or

(c) This subpart also applies to those persons who provide pilot training for a Mitsubishi MU-2B series airplane. The requirements in this subpart are in addition to the requirements of parts 61, 91, and 135 of this chapter.

(a) Each person operating an airplane in the Seward Highway segment shall operate that airplane at an altitude of at least 1,000 feet MSL unless maneuvering for a safe landing requires further descent. (b) Each person operating an aircraft at or below 1,200 feet MSL that will transition to or from the Lake Hood or Merrill segment shall contact the appropriate ATCT prior to entering the Seward Highway segment. All other persons

Administrator determines that such action is necessary for the efficient use of the airspace. [Doc. No. 9974, 35 FR 16592, Oct. 24, 1970, as amended by Amdt. 93-21, 35 FR 16636, Oct. 27, 1970; Amdt. 93-27, 38 FR 29464, Oct. 25, 1973]

education and awareness training program. (3) A fatigue reporting system. (4) A system for monitoring flightcrew fatigue. (5) An incident reporting process. (6) A performance evaluation.

(4) A system for monitoring flightcrew fatigue. (5) An incident reporting process. (6) A performance evaluation. [Doc. No. FAA-2009-1093, 77 FR 403, Jan. 4, 2012]

(4) A system for monitoring flightcrew fatigue. (5) An incident reporting process. (6) A performance evaluation. [Doc. No. FAA-2009-1093, 77 FR 403, Jan. 4, 2012]

(4) A system for monitoring flightcrew fatigue. (5) An incident reporting process. (6) A performance evaluation. [Doc. No. FAA-2009-1093, 77 FR 403, Jan. 4, 2012]

(a) Each certificate holder shall keep a current approved Airplane Flight Manual or approved equivalent for each type airplane that it operates. (b) Each certificate holder shall carry the approved Airplane Flight Manual or the approved equivalent aboard each airplane it operates. A certificate holder may elect to carry a combination of the manuals required by this section and

(a) No certificate holder may operate an airplane outside the 48 conterminous States and the District of Columbia when its position cannot be reliably fixed for a period of more than 1 hour, without— (1) A flight crewmember who holds a current flight navigator certificate; or (2) Two independent, properly functioning, and approved long-range means of navigation which enable a reliable determination

type airplane, where appropriate, for which the check airman is qualified. [Docket No. 19779, 45 FR 67235, Oct. 9, 1980, as amended by Docket FAA-2018-0119, Amdt. 125-68, 83 FR 9173, Mar. 5, 2018]

(a) Each certificate holder shall assign to each required crewmember for each type of aircraft as appropriate, the necessary functions to be performed in an emergency or in a situation requiring emergency evacuation. The certificate holder shall ensure that those functions can be practicably accomplished, and will meet any reasonably anticipated emergency including incapacitation of individual crewmembers or their inability to reach the passenger cabin because of

(a) No person operating a reciprocating engine powered large transport category airplane may take off that airplane at a weight, allowing for normal consumption of fuel and oil, that does not allow a rate of climb (in feet per minute), with all engines operating, of at least 6.90 Vso (that is, the number of feet per minute obtained by multiplying the number of knots by 6.90) at an altitude of a least 1,000 feet

The holder of a pilot school certificate or provisional pilot school certificate may not provide training to a student who is enrolled in an approved course of training unless: (a) Each airport, aircraft, and facility necessary for that training meets the standards specified in the holder's approved training course outline and the appropriate requirements of this part; and (b) Except as provided in

(a) Except as provided in paragraph (b) of this section, a training center certificate issued under this part is effective until the certificate is surrendered or until the Administrator suspends, revokes, or terminates it. (b) Unless sooner surrendered, suspended, or revoked, a certificate issued under this part for a training center located outside the United States expires at the end of the twelfth month after the month in which it