•  Current and projected vacancy, construction, and absorption rates. •  Current and projected lease terms, rental rates, and sales prices, including concessions. •  Current and projected operating expenses for different types of projects.

inventoriable costs as provided in §1.471-11 and without subtraction of selling expenses, losses or other items not ordinarily used in computing costs of goods sold or amounts which are of a type for which a deduction would be disallowed under section 162 (c), (f), or (g) in the case of a business expense. The cost of goods sold should be determined in accordance with the method of accounting consistently

teaching in two or more schools or institutions if it cannot determine easily from the documentation supplied by the borrower that the teaching is full-time. However, it shall grant the cancellation if one school official certifies that a teacher worked full-time for a full academic year. (2) An institution may refuse a request for cancellation based on a claim of simultaneous employment as a nurse or medical technician in two or more facilities if it cannot

the official notification or announcement of the appointment is made. (b) In addition, there may be appointed each year at the Academy cadets as follows: (1) one hundred selected by the President from the children of members of an armed force who— (A) are on active duty (other than for training) and who have served continuously on active duty for at least eight years;

(a) In general. A tax return preparer is any person who prepares for compensation, or who employs one or more persons to prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax under the Internal Revenue Code (Code). (b) Definitions—(1)

injection wells for which the technical standards in part 146 of this chapter are not generally appropriate. (b) Who applies? When a facility or activity is owned by one person but is operated by another person, it is the operator's duty to obtain a permit. (c) Time to apply. Any person who performs or proposes an underground injection for which a permit is or

conscience protections in Federal law, including the Free Speech and Free Exercise Clauses of the First Amendment to the Constitution, 42 U.S.C. 2000bb et seq., 42 U.S.C. 238n,

, this paragraph (b) applies to any debt instrument that is not publicly offered (within the meaning of §1.1275-1(h)), is issued in physical form, and has OID. The issuer of any such debt instrument must legend the instrument by stating on the face of the instrument that the debt instrument was issued with OID. In addition, the issuer must either— (i) Set forth on the

supplies more than one-third of its potential electric output capacity and more than 25 MWe output to any utility power distribution system for sale is considered an electric utility steam generating unit. Emission limitation means any emissions limit, work practice standard, or operating limit. Excess emissions means, with respect to this subpart, results of

. Under section 201 of the Federal Property and Administrative Services Act of 1949 (40 U.S.C. 481), the Administrator of GSA has determined that fixed-price contractors and lower tier subcontractors who are required to protect and maintain custody of security classified records and information may purchase security equipment from GSA sources. Delivery orders for

reserves (as defined in section 801(c) and §1.801-5). For purposes of determining whether it satisfies the percentage requirements of the preceding sentence, a company shall first make any adjustments to life insurance reserves and total reserves required by section 806(a) (relating to adjustments for certain changes in reserves and assets) and then as required by section 801(d) (relating to adjustments

from the date of overpayment by the Government until repayment by the contractor at the underpayment rate established by the Secretary of the Treasury, for the periods affected, under 26 U.S.C. 6621(a)(2). (ii) For all other contract debts, a notification stating that any amounts not paid within 30 days from the date of the demand for payment will bear interest. Interest shall be computed from the date of the demand for payment until repayment by the contractor

§ 96.5 Instructions regarding handling certified animal casings. (a) Animal casings are not classed as meat product, therefore the certificate required for foreign meat product is not acceptable for animal casings offered for importation. (b) Casings offered for importation into the United States shall

(7) An applicant that participates in a proceeding primarily on behalf of one or more other persons or entities that would be ineligible is not itself eligible for an award. (e) Standards for awards. (1) A prevailing applicant may receive an award for fees and expenses incurred in connection with a proceeding or in a significant and discrete substantive portion of the

(A) safeguards which restrict the use or disclosure of information concerning applicants and recipients to purposes directly connected with— (i) the administration of the plan; and (ii) the exchange of information necessary to certify or verify the certification of eligibility of children for free or reduced price breakfasts under the Child Nutrition Act of 1966 [

this section— (1) the term "animal fighting venture" means any event, in or affecting interstate or foreign commerce, that involves a fight conducted or to be conducted between at least 2 animals for purposes of sport, wagering, or entertainment, except that the term "animal fighting venture" shall not be deemed to include any activity the primary purpose of which involves the use of one or more animals in hunting another animal;

involving telecommuting and self-employment; (6) identify strategies for effective coordination of services to job seekers with disabilities available through programs of one-stop partners, as defined in section 3102 of this title; (7) increase opportunities for researchers who are members of traditionally underserved populations, including

(a) EstablishmentThe Secretary, acting through the Commissioner of Food and Drugs, may enter into collaborative agreements, to be known as Critical Path Public-Private Partnerships, with one or more eligible entities to implement the Critical Path Initiative of the Food and Drug Administration by developing innovative, collaborative projects in research, education, and outreach for the purpose of fostering medical product

(a) General. If you are age 18 or older and applying for supplemental security income benefits based on disability, and we cannot decide whether you are disabled at one of the first three steps of the sequential evaluation process (see §416.920), we will consider your residual functional

supervise and perform official work in a circuit. Such employee is assigned by and reports directly to the Administrator or person designated by him. (e) Inspector means an employee of the Program or a cooperating State. (f) Circuit means one or more inspected plants assigned to a circuit supervisor. (g)

§301.7701-3 that are filed on or after September 14, 2015. For transfers occurring before this section is applicable, see §§1.367(a)-4 and 1.367(a)-4T as contained in 26 CFR part 1 revised as of April 1, 2016. [T.D. 9803, 81 FR 91027, Dec. 16, 2016]

modernization of, the national market system to fulfill the goals of Section 11A of the Exchange Act and to meet the current core data demands of market participants.[26] Over the last 15 years, the exchanges have moved from largely manual, floor-based models to predominantly electronic trading systems and market participants have likewise largely incorporated sophisticated, latency-sensitive, and data dependent electronic trading technologies for their trading needs. This has

level and the items of tax preference so determined (other than the capital gains item of tax preference (sections 57(a)(9) and §1.57-1(i)) and, in the case of a real estate investment trust, accelerated depreciation on section 1250 property (sections 57(a)(2) and §1.57-1(b)) are treated as items of tax

section 804 of the Fair Debt Collection Practices Act (15 U.S.C. 1692b), the placement of telephone calls without meaningful disclosure of the caller's identity. (c) Civil action for violations of sectionFor civil action for violations of this section, see

§ 2.239 Requests for access to records: Initial decision. (a) Decisions on requests. A request made under this subpart for access to a record shall be granted promptly unless (1) the record was compiled in reasonable anticipation of a civil action or proceeding

§ 2.247 Petitions for amendment: Processing and initial decision. (a) Decisions on petitions. In reviewing a record in response to a petition for amendment, the accuracy, relevance, timeliness and completeness of the record shall be assessed against the criteria set out in

spouse, pension shall be paid to the surviving spouse at the annual rate of $10,385. If the surviving spouse has custody of two or more such children, the annual pension rate shall be increased by $2,020 for each such child in excess of one. In each case, the rate payable shall be reduced by the amount of the surviving spouse's annual income and, subject to subsection (g) of this section, the annual income of each such child. (d) (1