to work; and whether the work is part of the regular business of the hiring party. Other applicable factors may be considered and no one factor is dispositive. Employer means a person, firm, corporation or other association or organization that: (1) Has a place of business (physical location) in the U.S. and a means by which it may be contacted for employment;

53 of such title. (b) Recovery of certain paymentsThe Commission is authorized, through attorneys and counsel described in subsection (a), to institute actions in the district courts of the United States to seek recovery of any amounts determined to be payable to the Secretary as a result of an examination and audit made pursuant to section 9038.

defined in paragraph (b) of §301.6316-2) for services performed on or after January 1, 1951, be paid in that currency if all such wages— (1) Are paid from funds made available to a foundation or commission established in a foreign country pursuant to an agreement made under the authority of section 32(b) of the Surplus Property Act of 1944, as amended (50 U.S.C. App

. For problems with ADAMS, please contact the NRC's Public Document Room (PDR) reference staff at 1-800-397-4209, 301-415-4737, or by email to pdr.resource@nrc.gov. For the convenience of the reader, instructions about obtaining materials referenced in this document are provided in the “Availability of Documents” section. NRC's PDR: You may examine and purchase copies of public documents at the NRC's PDR, Room O1-F21, One White Flint

CFR part 89, but 40 CFR 1068.101 prohibits the use of competition engines for noncompetition purposes. (c) We consider a vehicle or piece of equipment to be one that will be used solely for competition if it has features that are not easily removed that would make its use other than in competition unsafe, impractical, or highly unlikely. (d) As an engine manufacturer, your engine is exempt without our prior approval if you have a

region formerly not on this list that is added due to an outbreak, the region may be removed from the list in accordance with the procedures for reestablishment of a region's disease-free status in § 92.4 of this subchapter. (b) No pork or pork products may be imported into the United States from any region listed in this section unless:

. 96–24, June 19, 1979, 93 Stat. 70; Pub. L. 96–239, §1, Apr. 30, 1980, 94 Stat. 341; Pub. L. 96–293, §1, June 30, 1980, 94 Stat. 610, renumbered §4402 and amended Pub. L. 96–364, title I, §108(a)-(c)(1), Sept. 26, 1980, 94 Stat. 1267, relating to the effective dates and special rules for this subchapter, was transferred to section 1461 of this title.

(a) In general. This section sets forth the procedures to be followed in claiming the credit or refund authorized by section 6412 for manufacturers excise taxes paid in respect of certain articles held by dealers as floor stocks on October 1, 1988. See §48.6412-2 for definitions of the following terms when used in this section

A taxpayer shall, for each taxable year with respect to which he is eligible to use the optional method described in §1.1402(a)-14 or §1.1402(a)-15, make a determination as to whether his net earnings from self-employment are to be computed in accordance with such method. If

of the House amendment. The provisions of both bills allowing assessment and collection of taxes after confirmation of the wage-earner plan are modified to allow assessment and collection after the court fixes the fact and amount of a tax liability, including administrative period taxes, regardless of whether this occurs before or after confirmation of the plan. The provision of the House bill limiting the collection of taxes to those assessed before one year after the filing of the petition is

numbers to the right of the decimal point and to the left of the dash, represent, in order, the subpart (one or two digits), and the section (two digits). The number to the right of the dash represents the subsection. Subdivisons may be used at the section and subsection level to identify individual paragraphs. The following example illustrates the make-up of a FAR number citation (note that subchapters are not used with citations):

(a) Notice requirements. At the earliest practicable moment following discovery, of a release of the hazardous liquid or carbon dioxide transported resulting in an event described in §195.50, but no later than one hour after confirmed discovery, the operator of the system must give notice, in accordance with paragraph (b) of this

(2) The Bureau of the Fiscal Service. (b) Reissue will not be made if the request is received less than one full calendar month before the final maturity date of a bond. The request, however, will be effective to establish ownership as though the requested reissue had been made. We reserve the right to reissue savings bonds in book-entry form only. See

(a) Pursuant to 26 U.S.C. 4293, the Secretary of the Treasury has exempted the United States from the communications excise tax imposed in 26 U.S.C. 4251, when the supplies and services are for the exclusive use of the United States. (Secretarial Authorization, June 20, 1947, Internal Revenue Cumulative Bulletin, 1947-1, 205.) (b) Pursuant to 26 U.S.C. 4483(b), the Secretary of the Treasury has exempted the United States from the

A manufacturer of cigarette papers and tubes may remove cigarette papers and tubes covered under bond, without payment of tax, for use of the United States. Such removal shall be in accordance with the provisions of part 45 of this chapter. (72 Stat. 1418; 26 U.S.C. 5704) [26

A proprietor must pay the tax on spirits withdrawn from bond for deferred payment of tax by filing a return on form TTB F 5000.24, Excise Tax Return. The proprietor must execute and file TTB F 5000.24 for each return period, even when no tax is due for a particular return period. The proprietor of each bonded premises must pay the full amount of distilled spirits tax determined for all spirits released for withdrawal from the bonded premises on determination of tax

(  )  Please check if you do not want follow up. FOR STAFF USE ONLY 1. Date of Objection: _/_/_ 2. Referral (check one): (  )  Individual was referred to (name of alternate provider and contact information): (  )  Individual left without a referral (  )  No alternate service provider

Armed forces means the Army, Navy, Air Force, Marine Corps, and Coast Guard. Combat zone means those areas determined by the President in accordance with section 112 of the Internal Revenue Code. Committed relationship means one in which the employee, and the domestic partner of the

depending on the category of the fresh fuel. However, fuel which by virtue of its original fissile material content is included as category I or II before irradiation should only be reduced one category level, while the radiation level from the fuel exceeds 100 rd/h at 1 m unshielded. ePhysical security determinations will not be required for 15 g or less of plutonium, uranium-233 or high-enriched uranium, or for 1 kg or less of uranium

could still deduct mortgage interest and real property taxes in full even if deductions for its use are not allowable under section 274(a) and §1.274-2. In the case of a taxpayer which is not an individual, the provisions of this section shall be applied as if it were an individual. Thus, if a corporation sustains a casualty loss on an entertainment facility used in its trade or business, it could

For purposes of determining liability for the tax imposed under section 507(c) in the case of assets transferred by the private foundation, such tax shall be deemed to have been imposed on the first day on which action is taken by the organization which culminates in its ceasing to be a private foundation. If an organization's private foundation status is terminated under section 507(a)(2), the first day on which action is taken which culminates in its ceasing to be

This section lists the major captions that appear in the regulations under §301.6159-1. §301.6159-1   Agreements for the payment of tax liabilities in

Distilled spirits imported in bulk (i.e., in containers having a capacity in excess of 1 gallon (3.785 liters)) may be entered into a class 8 customs bonded warehouse for bottling, or may be withdrawn from customs custody only if entered for exportation or if withdrawn by a person to whom it is lawful to sell or otherwise dispose of distilled spirits in bulk pursuant to the Federal Alcohol Administration Act (49 Stat. 985, as

director of any such district as provided for in 26 CFR §301.6091-1. The application shall be signed by: (a) The individual if the person is an individual; (b) The president, vice president, or other principal officer if the person is a corporation; (c) A responsible and duly authorized member or officer having knowledge of its affairs if the person is a partnership or other unincorporated organization; or

to tobacco products imported in passengers' baggage, or by mail where the value does not exceed $250, where such products are solely for the personal consumption of the importer or for disposition as his bona fide gift. (72 Stat. 1422; 26 U.S.C. 5723) [T.D. 6871, 31 FR 41, Jan. 4, 1966. Redesignated at 40

(a) Contractors receiving cost-reimbursement, incentive type, time-and-materials, or labor-hour contracts, or contracts which provide for progress payments based on costs or on a percentage or stage of completion, shall maintain an accounting system. (b) The cognizant contracting officer, in consultation with the auditor or functional specialist, shall— (1) Determine the acceptability of a contractor's