Where a tobacco products factory is to be changed to an extent which will make inaccurate the description of the factory as set forth in the last application by the manufacturer for permit, on the diagram, if any, furnished with such application, the manufacturer shall first make an application on TTB F 5200.16 for, and obtain, an amended permit. Such application shall describe the proposed change in the factory and shall be accompanied by a new diagram if required

association has previously filed such documents with the appropriate TTB officer, a written statement by the partnership or association, in duplicate, to that effect will be sufficient for the purpose of this section. (72 Stat. 1421; 26 U.S.C. 5712)

Whoever fails to pay any tax imposed by Part I of Subchapter A of Chapter 51 of the Internal Revenue Code (liquor taxes) or by Chapter 52 (tobacco taxes) at the time prescribed shall, in addition to any other penalty provided in the Internal Revenue Code, be liable to a penalty of 5 percent of the tax due but unpaid. For additional penalties for failure to pay tax, see 27 CFR 70.97. (

Passenger ship means a self-propelled passenger vessel. Passenger vessel means a vessel of at least 100 gross tons: (1) Carrying more than 12 passengers, including at least one passenger for hire; (2) That is chartered and carrying more than 12 passengers; (3) That is a submersible vessel

§ 516.7 Place for keeping records and their availability for inspection. (a) Place of records. Each employer shall keep the records required by this part safe and accessible at the place or places of employment, or at one or more established central recordkeeping offices where such records are

Nothing in §§1.857-8 and 1.857-9 shall be construed to relieve a real estate investment trust or its shareholders from the duty of filing information returns required by regulations prescribed under the provisions of subchapter A, chapter 61 of the Code. (Sec. 856(d)(4) (90 Stat. 1750;

in the event of a loss of one raft of the largest rated capacity. (3) At least one pyrotechnic signaling device for each life raft. (4) An approved survival type emergency locator transmitter. Batteries used in this transmitter must be replaced (or recharged, if the battery is rechargeable) when the transmitter has been in use for more than 1 cumulative hour, or when 50 percent of their useful life (or for rechargeable

. An agency head may delay the completion of the requirements of section 604 of this title for a period of not more than one hundred and eighty days after the date of publication in the Federal Register of a final rule by publishing in the Federal Register, not later than such date of publication, a written finding, with reasons therefor, that the final rule is being promulgated in response to an emergency

(a) Non-substantive modifications to effective agreements. A non-substantive modification to an effective agreement between ocean common carriers and/or marine terminal operators, acting individually or through approved agreements, is one which: (1) Reflects changes in the name of any geographic locality stated therein, the name of the agreement or the name of a party to the agreement, the names and/or numbers of any other section 4

(a) Threshold determinationsAn agency is not required to prepare an environmental document with respect to a proposed agency action if— (1) the proposed agency action is not a final agency action within the meaning of such term in chapter 5 of title 5; (2) the proposed agency action is excluded pursuant to one of the agency's categorical exclusions, another

shall perform or assure the performance of all relocations of utilities necessary to carry out the project, except that in the case of a project for a deep-draft harbor and in the case of a project constructed by non-Federal interests under section 2232 of this title, one-half of the cost of each such relocation shall be borne by the owner of the facility being relocated and one-half of the cost of each

(D) Services for which a beneficiary would be entitled to payment but for a reduction or denial in payment as a result of quality review; and (E) Services rendered during a period in which the provider was not in compliance with one or more conditions of authorization; (ii) Comply with the applicable provisions of this part and related CHAMPUS administrative policy; (iii) Accept the

Section 857(b)(5) imposes a tax on a real estate investment trust that is considered, by reason of section 856(c)(7), as meeting the source-of-income requirements of paragraph (2) or (3) of section 856(c) (or both such paragraphs). The amount of the tax is determined in the manner prescribed in section 857(b)(5). (Sec. 856(d)(4) (90 Stat. 1750;

is not satisfactorily pursuing the program of education for which the leave was granted. (e) In this section, the term "eligible member" means a member of the armed forces on active duty who is eligible for basic educational assistance under chapter 30 of title 38 and who— (1) in the case of an enlisted member, has completed at least one term of enlistment and has reenlisted; and (2) in the case

bank has been active in the party no bad debt deduction will be allowed with respect to the loan. (b) Definitions—(1) Political party. For purposes of this section and §1.276-1, the term political party means a political party (as commonly understood

described in clause (i), and (B) the common parent of the controlled group of corporations described in section 9704(j)(2)(B) is jointly and severally liable for the provision of health care under this section which, but for this paragraph, would be required to be provided by the last signatory operator or related person, then, as

employees or their beneficiaries. This section does not apply to funds of the trust which are allocated to provide medical benefits described in section 401(h) as defined in paragraph (a) of §1.401-14. For the rules prohibiting diversion of such funds and the requirement of reversion to the employer after satisfaction of all liabilities under the medical benefits account, see paragraph (c) (4) and (5) of

respect of which the violation occurs. Pistols. Small projectile firearms which have a short one-hand stock or butt at an angle to the line of bore and a short barrel or barrels, and which are designed, made, and intended to be aimed and fired from one hand. The term does not include gadget devices, guns altered or converted to resemble pistols, or small portable guns erroneously referred to as pistols, as, for example, Nazi belt

Description of election Availability of election 1002 (a)(11)(A) 168(b)(2) Election to depreciate property using the 150 percent declining balance method for one or more classes of property for any taxable year For property placed in service after

ESBTs. With regard to conversions of QSSTs and ESBTs, see paragraphs (c)(7)(i)(B) and (C) of this section. For purposes of paragraph (c)(5)(ii) of this section, if a qualifying investment is held by a QSST that converts to an ESBT, the beneficiary of the QSST is the deemed owner of the grantor portion of the ESBT that then holds the qualifying investment, and the deemed owner is not a nonresident alien for purposes of this section (and thus notwithstanding

expenses allowable as deductions to the estate. Where there is more than one distribution in redemption of stock described in section 303(b)(2) during the period of time prescribed in section 303(b)(1), the distributions shall be applied against the total amount which qualifies for treatment under section 303 in the order in which the distributions are made. For this purpose, all distributions in redemption of such stock shall be taken into account, including distributions which under another provision

color is greater than 15 percent, at least a 30 percent difference between its reflectance and the reflectance of the lighter color must be provided. (3) Exits that are not in the side of the fuselage must have the external means of opening and applicable instructions marked conspicuously in red or, if red is inconspicuous against the background color, in bright chrome yellow and, when the opening means for such an exit is located on only one side of the fuselage

§ 147.505 How are violations of this part determined for recipients who are individuals? An individual recipient is in violation of the requirements of this part if the SBA Administrator or designee determines, in writing, that— (a) The recipient has violated the requirements of

USDA will take action to effect administrative offset against tax refunds due to debtors under 26 U.S.C. 6402 in accordance with the provisions of 31 U.S.C. 3720A through referral for centralized administrative offset under