alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
§ 1.909-5 2011 and 2012 splitter arrangements. ( a ) *Taxes paid or accrued in taxable years beginning in 2011.* ( 1 ) Foreign income taxes paid or accrued by any person in a taxable year beginning on or after January 1, 2011, and before January 1, 2012, in connection with a pre-2011 splitter arrangement (as defined in § 1.909-6(b)), are split taxes to the same extent that such taxes would have been treated as pre-2011 split taxes if such taxes were paid or accrued by a section 902 corporation in a taxable year beginning on or before December 31, 2010. The related income with respect to split taxes from such an arrangement is the related income described in § 1.909-6(b), determined as if the payor were a section 902 corporation.
( 2 ) Foreign income taxes paid or accrued by any person in a taxable year beginning on or after January 1, 2011, and before January 1, 2012, in connection with a partnership inter-branch payment splitter arrangement described in § 1.909-2(b)(4) are split taxes to the extent that such taxes are identified as split taxes in § 1.909-2(b)(4)(ii). The related income with respect to the split taxes is the related income described in § 1.909-2(b)(4)(iii).
( b ) *Taxes paid or accrued in certain taxable years beginning in 2012 with respect to a foreign consolidated group splitter arrangement.* Foreign income taxes paid or accrued by any person in a taxable year beginning on or after January 1, 2012, and on or before February 14, 2012, in connection with a foreign consolidated group splitter arrangement described in § 1.909-6(b)(2) are split taxes to the same extent that such taxes would have been treated as pre-2011 split taxes if such taxes were paid or accrued by a section 902 corporation in a taxable year beginning on or before December 31, 2010. The related income with respect to split taxes from such an arrangement is the related income described in § 1.909-6(b)(2), determined as if the payor were a section 902 corporation.
( c ) *Effective/applicability date.* The rules of this section apply to foreign income taxes paid or accrued in taxable years beginning on or after January 1, 2011, and on or before February 14, 2012.
[T.D. 9710, 80 FR 7332, Feb. 10, 2015]
EX-31 Rule13a-14(d)/15d-14(d) Certifications.

 

 

I, Anthony Sfarra,certify that:

 

1. I have reviewedthis report on Form 10-K and all reports on Form 10-D required to be filed inrespect of the period covered by this report on Form 10-K of the Wells FargoCommercial Mortgage Trust 2015-C31 (the "Exchange Act periodicreports");

 

2. Based on myknowledge, the Exchange Act periodic reports, taken as a whole, do not containany untrue statement of a material fact or omit to state a material factnecessary to make the statements made, in light of the circumstances underwhich such statements were made, not misleading with respect to the periodcovered by this report;

 

3. Based on myknowledge, all of the distribution, servicing and other information required tobe provided under Form 10-D for the period covered by this report is includedin the Exchange Act periodic reports;

 

4. Based on myknowledge and the servicer compliance statements required in this report underItem 1123 of Regulation AB, and except as disclosed in the Exchange Actperiodic reports, the servicers have fulfilled their obligations under theservicing agreements in all material respects; and

 

5. All of the reportson assessment of compliance with servicing criteria for asset-backed securitiesand their related attestation reports on assessment of compliance withservicing criteria for asset-backed securities required to be included in thisreport in accordance with Item 1122 of Regulation ABand Exchange Act Rules13a-18 and 15d-18 have been included as an exhibit tothis report, except as otherwise disclosed in thisreport. Any material instances of noncompliance described in such reports havebeen disclosed in this report on Form 10-K.

 

In giving thecertifications above, I have reasonably relied on information provided to me bythe following unaffiliated parties:

 

Midland LoanServices, a Division of PNC Bank, National Association, as Special Servicer,Wilmington Trust, National Association, as Trustee, Trimont Real EstateAdvisors, LLC, as Trust Advisor, CoreLogic Commercial Real Estate Services,Inc., as Servicing Function Participant, National Tax Search, LLC, as ServicingFunction Participant, Prudential Asset Resources, Inc., as Primary Servicer,Prudential Asset Resources, Inc., as Primary Servicer (except with respect tocertain emergency servicing advances) for the Patrick Henry Mall Mortgage Loan,Rialto Capital Advisors, LLC, as Special Servicer for the Patrick Henry MallMortgage Loan, Wilmington Trust, National Association, as Trustee for thePatrick Henry Mall Mortgage Loan, TriMont Real Estate Advisors, Inc., as TrustAdvisor for the Patrick Henry Mall Mortgage Loan, KeyBank National Association,as Primary Servicer for the 11 Madison Avenue Mortgage Loan, KeyBank NationalAssociation, as Special Servicer for the 11 Madison Avenue Mortgage Loan, andWilmington Trust, National Association, as Trustee for the 11 Madison AvenueMortgage Loan.

 

 

 

Dated: March19, 2020

 

 

/s/ AnthonySfarra

 

 

President

(seniorofficer in charge of securitization of the depositor)
**Final Listing of Questionnaire Files for Steam Electric Rulemaking Record**

**Plant ID 00189**  **Removed from Public**  **(Non-CBI) Docket**  **1 Copyright** 

**Flag 2**  **File Name Description**  

### 00189\00189_HardcopyLog.doc EPA log of hardcopy documents submitted x 

### 00189\00189_Part A.xls Plant submitted survey file x 

### 00189\00189_Part B.xls Plant submitted survey file x 

### 00189\00189_Part C.xls Plant submitted survey file x 

### 00189\00189_Part D.xls Plant submitted survey file x 

### 00189\00189_Part H.xls Plant submitted survey file



### 00189\Certification Statement_00189.pdf Plant certification statement 

### 00189\Supplemental Documents\00189_BGS A5-2 MAP-1.pdf Plant submitted supplemental files to the survey x 

### 00189\Supplemental Documents\00189_BGS A5-3 WB-1.pdf Plant submitted supplemental files to the survey x 

### 00189\Supplemental Documents\00189_BGS D3-1 D1 and D-2.pdf Plant submitted supplemental files to the survey x 

### 00189\Supplemental Documents\00189_Follow Up Responses_2_08_2011.pdf Plant submitted supplemental files to the survey



### 00189\Supplemental Documents\00189_IPL's Response to EPA ICR_IPL_091510.pdf Plant submitted supplemental files to the survey x 

### 00189\00189_Checklist.xls EPA Technical Review Checklist Workbook



### 00189\00189_Completeness_Checklist.xls EPA Completeness Review Checklist

1Final reviewed survey responses are located in the Steam Electric Technical Questionnaire Database

. 2Copyright documents are available from the docket.
#### § 1.613A-5 Election under section 613A(c)(4).

The election under section 613A(c)(4) is an annual election which the taxpayer may make by claiming percentage depletion deductions for the taxable year based upon such election. The election may be made, on an original or amended tax return or a claim for credit or refund, at any time prior to the expiration of the statutory period (including any extensions thereof) for the filing of a claim for credit or refund by the taxpayer. The election may be changed by the taxpayer by filing an amended return or a claim for credit or refund. The election allows the taxpayer to treat as his depletable natural gas quantity an amount equal to 6,000 cubic feet multiplied by the number of barrels of the taxpayer's depletable oil quantity to which the election applies. The election applies to secondary or tertiary production, as well as primary production, but in determining the taxpayer's depletable natural gas quantity with respect to secondary or tertiary production the taxpayer's depletable oil quantity shall be determined without regard to section 613A(c)(3)(A)(ii) with respect to production from secondary or tertiary processes.

[T.D. 7487, 42 FR 24264, May 13, 1977]
#### ARK. STATE HIGHWAY COMM’N *v.*Vernon E. McMILLAN Estate

5-5014

445 S. W. 2d 717

Opinion delivered October 20, 1969

*422
      *Thomas B. Keys*and *Kewneth R. Brock,*for appellant.

*James C.*Cole, for appellees.

Conjüey Byrd, Justice.

For reversal of this eminent-domain action appellant Arkansas State Highway Commission relies upon the following points:

> “I. The trial court erred in refusing to allow appellant’s expert witness, Zack Mashburn, to testify whether he made an investigation to determine the intentions of Holiday Inn, Inc.

> “II. The trial court erred in refusing the appellant’s requested Instruction No. 7.”

Under point I the record shows that counsel for appellant asked Mr. Zack Mashburn, an appraiser for the Highway Department, the following question: “Have you made any investigation to determine the present intentions of Holiday Inn?” Upon objection by counsel for appellee, the Vernon E. McMillan Estate, sustained by the trial court, the parties retired to chambers where counsel stated: “Your Honor, I would like to ask the witness if he made an investigation to determine the intentions of Holiday Inn, Inc., as of March 27, 1968, with regard to locating a Holiday Inn at the interchange of Interstate 30 and 270.” The record fails to show what the witness would have said had he been pérmitted to answer the question. The burden is on the one seeking to reverse a judgment of the trial court to show that he was prejudiced by the action of the court. Without a proffer of what the testimony would have been, we are not in a position to say that the action of the trial court was prejudicial. See *City of Prescott*v. *Williamson,*108 Ark. 500, 158 S. W. 2d 770 (1913).

The alleged error under point II is the trial court’s refusal to give the following instruction:

> *423“You are instructed that the law.of Arkansas requires a property owner to assess his property at 20% of its true value *and you may, therefore, consider the value the landowner has placed on his property for tax purposes as evidence of its true value in arriving at your verdict.*While this value is not a controlling factor, it is a factor you may properly consider.”

The only proof on the assessed value of the land is testimony of Mr. Mashburn, as follows:

> “Q. Did you in making your appraisal ascertain the value at which this property is assessed for the property tax purposes? •

> “A. Yes.

> “Q. What was that evaluation?

> “A. Eighty dollars.”

Under this state of the record there is no showing what value the *landowner*placed on his property for tax *purposes*— i. *e.,*the only showing is the assessed value on the tax hook, which may have been the valuation of the personal representative appointed by the court, see Ark. Stat. Ann. § 84-421 (Repl. 1960), or an adjusted valuation made by the assessor, see Ark. Stat. Ann. § 84-437 (Repl. 1960). Since the instruction is predicated upon facts not in the record it was properly refused by the trial court, See *Texas Pipeline Company*v. *Johnson,*169 Ark. 235, 275 S. W. 329 (1925).

Finding no error, the judgment is affirmed.
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

###### Internal Revenue Service

# AGENCY:

Internal Revenue Service (IRS) Treasury.

# ACTION:

Notice of meeting.

# SUMMARY:

An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service.

# DATES:

The meeting will be held Tuesday, September 8, 2009.

# FOR FURTHER INFORMATION CONTACT:

Marisa Knispel at 1-888-912-1227 or 718-488-3557.

# SUPPLEMENTARY INFORMATION:

                    Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue Committee will be held Tuesday, September 8, at 2 p.m. Eastern Time via telephone conference. The public is invited to make oral comments or submit written statements for consideration. Due to limited conference lines, notification of intent to participate must be made with Marisa Knispel. For more information please contact Ms. Knispel at 1-888-912-1227 or 718-488-3557, or write TAP Office, 10 MetroTech Center, 625 Fulton Street, Brooklyn, NY 11201, or contact us at the Web site:                     *http://www.improveirs.org.*

The agenda will include various IRS Issues.

Dated: July 30, 2009.

Shawn F. Collins,

Acting Director, Taxpayer Advocacy Panel.

[FR Doc. E9-18786 Filed 8-5-09; 8:45 am]

BILLING CODE 4830-01-P
<PAGE>   1
 
                                                                      EXHIBIT 11
 
                    POTASH CORPORATION OF SASKATCHEWAN INC.
 
                       COMPUTATION OF PER SHARE EARNINGS
                        FOR THE QUARTERS ENDED MARCH 31
  (Figures and amounts expressed in thousands, except per share and per option
                                    amounts)
 
<TABLE>
<CAPTION>
                                                                            Q1-1997     Q1-1996
                                                                            -------     -------
<S>    <C>                                                                  <C>         <C>
A      Net Income as reported, Canadian GAAP............................    56,365      63,678
B      Items adjusting net income.......................................    (3,174)     (3,227) 
C      Net income, US GAAP (A+B)........................................    53,191      60,451
 
D      Weighted average number of shares outstanding....................    47,823      45,484
 
E      Options outstanding to purchase equivalent shares................     1,714       1,292
 
F      Average exercise price per option................................    $52.90      $43.57
 
G      Average market price per share...................................    $80.48      $70.35
 
H      Period end market price per share................................    $76.00      $62.50
 
I      Rate of Return available on option proceeds......................      0.05        0.05
 
CANADIAN GAAP
       Basic earnings per share (A/D)...................................    $ 1.18      $ 1.40
 
       Fully diluted earnings per share
J      Imputed earnings on options proceeds (E*F*I).....................     4,533       2,814
 
       Fully diluted earnings per share ((A+J)/(D+E))...................    $ 1.23      $ 1.42
 
UNITED STATES GAAP
       Basic earnings per share
K      Net additional shares issuable (E-(E*F/G)).......................       587         492
 
       Basic earnings per share (C/(D+K))...............................    $ 1.10      $ 1.31
 
       Fully diluted earnings per share
L      Net additional shares issuable (E-(E*F/H)).......................       521         391
 
       Fully diluted earnings per share (C/(D+L)).......................    $ 1.10      $ 1.32
D+K    Weighted average shares for US GAAP..............................    48,410      45,976
</TABLE>
 
                                       -21-
III

104TH CONGRESS

2D SESSION H. CON. RES. 193

Expressing the sense of the Congress that the cost of Government spending

and regulatory programs should be reduced so that American families

will be able to keep more of what they earn.

IN THE SENATE OF THE UNITED STATES

JULY 11, 1996

Received and referred to the Committee on Governmental Affairs

CONCURRENT RESOLUTION

Expressing the sense of the Congress that the cost of Government spending and regulatory programs should be

reduced so that American families will be able to keep

more of what they earn.

Whereas the total cost of Government spending and regulations (total cost of Government) has increased from 48.2

percent of the net national product (NNP) in 1989 to an

estimated 50.4 percent of NNP in 1996;

Whereas the total cost of Government now exceeds

$3,380,000,000,000 annually;
2

HCON 193 RFS

Whereas Federal regulatory costs now exceed

$730,000,000,000 annually;

Whereas the cost of Government in general and excessive regulations in particular have placed a tremendous drain on

the economy in recent years by reducing worker productivity, increasing prices to consumers, and increasing unemployment;

Whereas, if the average American worker were to spend all

of his or her gross earnings on nothing else besides meeting his or her share of the total cost of Government for

the current year, that total cost would not be met until

July 3, 1996;

Whereas July 3, 1996, should therefore be considered Cost

of Government Day 1996; and

Whereas it is not right that the American family has to give

up more than 50 percent of what it earns to the government: Now, therefore, be it

1 Resolved by the House of Representatives (the Senate

2 concurring), That it is the sense of the Congress that, as

3 part of balancing the budget and reevaluating the role of

4 government, Federal, State, and local elected officials

5 should carefully consider the costs of Government spend6 ing and regulatory programs in the year to come so that

7 American families will be able to keep more of what they

8 earn.

Passed the House of Representatives July 10, 1996.

Attest: ROBIN H. CARLE,

Clerk.
§ 157.6696-1 Claims for credit or refund by tax return preparers. ( a ) *In general.* For rules for claims for credit or refund by a tax return preparer who prepared a return or claim for refund for tax under section 5891 of the Internal Revenue Code, the rules under § 1.6696-1 of this chapter will apply.
( b ) *Effective/applicability date.* This section is applicable to returns and claims for refund filed, and advice provided, after December 31, 2008.
[T.D. 9436, 73 FR 78463, Dec. 22, 2008]
<TABLE> <S> <C>


<ARTICLE> 5
<LEGEND>
The schedule contains summary financial information extracted from the
financial statements and is qualified in its entirety by reference to
such financial statements.
</LEGEND>

<MULTIPLIER> 1
                              
       
<S>                                <C>
<PERIOD-TYPE>                            9-MOS
<FISCAL-YEAR-END>                  NOV-30-1996
<PERIOD-END>                       AUG-31-1996
<CASH>                               4,687,113
<SECURITIES>                                 0
<RECEIVABLES>                        7,806,806
<ALLOWANCES>                           (42,000)
<INVENTORY>                         19,595,003
<CURRENT-ASSETS>                    33,786,158
<PP&E>                               9,209,181
<DEPRECIATION>                       4,110,171
<TOTAL-ASSETS>                      49,554,205
<CURRENT-LIABILITIES>                6,817,798
<BONDS>                             11,600,975
<PREFERRED-MANDATORY>                        0
<PREFERRED>                              7,396
<COMMON>                                31,919
<OTHER-SE>                          25,630,826
<TOTAL-LIABILITY-AND-EQUITY>        49,554,205
<SALES>                             33,214,488
<TOTAL-REVENUES>                    33,214,488
<CGS>                               21,337,619
<TOTAL-COSTS>                       21,337,619
<OTHER-EXPENSES>                             0
<LOSS-PROVISION>                             0
<INTEREST-EXPENSE>                     659,872
<INCOME-PRETAX>                      1,535,915
<INCOME-TAX>                           757,000
<INCOME-CONTINUING>                    778,915
<DISCONTINUED>                               0
<EXTRAORDINARY>                              0
<CHANGES>                                    0
<NET-INCOME>                           778,915
<EPS-PRIMARY>                              .16
<EPS-DILUTED>                              .16
        

</TABLE>
Open Literature Review Screen

Chemical Name: Atrazine

CAS No: 1912-24-9

Citation: Berard, A., T. Pelte, et al. (1998). "Characterisation of phytoplankton from two

limnic systems contaminated by a herbicidal photosynthetic inhibitor. The PICT method

(Pollution-Induced Community Tolerance): application and significance." Annales De

Limnologie-International Journal of Limnology 34(3): 269-282. (iMKI() l-t~T 3)"CZ.)

Date of Screen: 08/24/09

Rationale for Not Conducting a Full Open Literature Review Summary: The study

was not written in English. Study text was written in French and only the abstract, table

titles and figure titles were interpreted.

Primary Reviewer: Lisa Muto, Staff Scientist, Cambridge Environmental Inc.

Secondary Reviewer: Teri Myers, Senior Scientist, Cambridge Environmental Inc.

1111••••11

2087833
ATTACHMENT A SUMMARY OF PROPOSAL New Proposed BARCT Levels for Tier III

 5 ppmv for FCCU s , SRU/TG s , glass melting furnaces, cement kilns and coal fired boiler

 10 ppmv for sulfuric acid plants and petroleum coke calciner

 15 ppmv for diesel combustion 1 , and

 40 ppmv for refinery boilers/heaters Proposed RTC Reductions

 The total RTC reductions are 5.7 tons per day (51.4% shave) cumulatively distributed as follows: 3.0 tons per day by 2013 , 4.0 tons per day by 2014 , 5.0 tons per day by 2017 , and 5.7 tons per d ay by 2019

.

 The s have will be applied to RTCs held by the 11 major facilities, t o those RTC holdings that exceed initial allocations at 3 facilities , and RTCs held by investors , including any RTC s traded between A ugust 29, 2009 and the Governing Board me eting date to prevent inappropriate sheltering of RTCs

.

 In addition, by no later than July 1, 2012, SOx emissions from the fluidized catalytic cracking units (FCCUs) must meet an emission limit of 25 ppmv dry @ 0% O2 on a 365

- day rolling average. For the purpose of demonstrating compliance with this limit, the refiner y shall commence the use of SOx reducing additives in the FCCUs no later than July 1, 2011, unless the operator can demonstrate that the FCCU will achieve this limit by using other control me thods. RTC Adjustment Factors & Backstop To address market viability concerns, for Phase 3 and 4 (post 2015) of the SOx RECLAIM, staff is proposing set

- aside RTC accounts (i.e. non

- tradable/non

- usable) equivalent to the RTC reductions called for by the s pecific compliance years that can potentially be made available to the impacted facilities in the event RTC prices exceed the $50,000 per ton threshold (discrete credit). The AQMD RECLAIM Administrative team shall calculate the 12

- month rolling average SOx RTC price for all “discrete” trades . I n the event the price exceeds $50 K per ton, the Executive Officer will report to the Governing Board , and at a duly scheduled Public Hearing, t he Governing Board will decide whether or not to convert any portion of the non

tradable/non

- usable RTCs to tradable /usable, and how much to convert.

1 As required under AQMD Rule 431.2

– Sulfur Cont ent of Liquid Fuels2

The AQMD RECLAIM Administrative team shall determine the tradable/usable SOx RTC adjustment factors for Phase 1 to Phase 4 (2012

- 2019 and after) . The non

- tradable/non

usab le RTC adjustments factors for Phase 3 and Phase 4 (post

- 2015) shall also be determined. The adjustment factors will be published and posted on the AQMD website within 30 days after rule adoption date.