alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
§ 48.4041-19 Exemption for qualified methanol and ethanol fuel. ( a ) *In general.* Under section 4041(b)(2), the tax imposed upon the sale or use of motor fuels under section 4041(a) does not apply to the sale or use of qualified methanol or ethanol fuel.
( b ) *Qualified methanol or ethanol fuel defined.* For purposes of section 4041(b)(2) and this section, qualified methanol or ethanol fuel is liquid motor fuel, 85% of the volume of which consists of alcohol, as defined in section 4081(c) and § 48.4081-2(a)(4) of the regulations as modified by the following sentence. For purposes of section 4041(b)(2) and this section, the alcohol contained in a qualified methanol or ethanol fuel may be produced from coal. The actual gallonage of each component of the mixture (without adjustment for temperature) shall be used in determining whether the 85 percent alcohol has been met. Further, in determining whether a particular mixture containing less than 85 percent alcohol satisfies this percentage requirement, the District Director shall take into account the existence of any facts and circumstances, that establish that but for the commercial and operational realities of the blending process, it may reasonably be concluded that the mixture would have contained at least 85 percent alcohol. The necessary facts and circumstances will not be found to exist if over a period of time the mixtures blended by a blender show a consistent pattern of failing to contain 85 percent alcohol.
( c ) *Mixtures which do not qualify as qualified methanol or ethanol fuel.* If a methanol or ethanol fuel does not qualify as qualified methanol or ethanol fuel under this section, the entire mixture is taxed at the rate of tax applicable to sales of special motor fuels under section 4041(a)(2) of the Code.
( d ) *Refunds relating to fuels used to produce qualified fuels.* See section 6427 for rules which relate to the allowance of a refund or credit to a person who uses tax-paid diesel, special motor or noncommercial aviation fuels to produce a qualified methanol or ethanol fuel and section 6416 for rules which relate to the allowance of a refund or credit to a person who uses tax-paid gasoline to produce a qualified methanol or ethanol fuel.
( e ) *Later blending.* If a qualified methanol or ethanol fuel is blended with other motor fuel in a mixture less than 85 percent of which consists of alcohol, the subsequent sale or use of such alcohol mixture fuel is taxable under the provisions of section 4041 or section 4081 subject to the requirements, limitations and exemptions of those sections. Thus, if the alcohol mixture fuel is at least 10% alcohol by volume, sale or use of the fuel is taxed at the rates provided in section 4041(k) or section 4081(c), but if the fuel is less than 10% alcohol, sale or use of the fuel is taxed at the rates provided in section 4041(a) or section 4081(a).
( f ) *Effective date.* Section 4041(b)(2) applies to sales or uses after March 31, 1983, and before October 1, 1988.
[T.D. 8152, 52 FR 31617, Aug. 21, 1987]
IN THE SUPREME COURT OF THE STATE OF MONTANA

DA 22-0284

_________________

IN RE THE ESTATE OF ELDA MARBLE,

JERRY MARBLE, Personal Representative

for the Estate of Elda Marble,

 Plaintiff and Appellee,

 v.

DOREEN KING and JAMES D. KING,

a/k/a JIM KING,

 Defendants and Appellants.

O R D E R

_________________

Pursuant to counsel for Appellee Estate of Marble’s motion for extension to of time 

to file the response brief and good cause appearing, 

IT IS HEREBY ORDERED that Appellee has until February 24, 2023, to file the 

response brief. 

Electronically signed by:

Mike McGrath

Chief Justice, Montana Supreme Court

January 27 2023

01/27/2023

Case Number: DA 22-0284
Amendment #1 to the AmSouth Bancorporation Supplemental Retirement Plan



 EXHIBIT 10.46 
 AMENDMENT NUMBER ONE 
 TO THE 
 AMSOUTH BANCORPORATION SUPPLEMENTAL RETIREMENT PLAN 
 AmSouth Bancorporation
(the “Company”) hereby amends the AmSouth Bancorporation Supplemental Retirement Plan (“Plan”) as follows: 
 1.
Effective November 1, 2006, by adding to the end of Section 2.01 the following: 
 Notwithstanding the foregoing,
effective November 1, 2006, this Supplemental Plan shall be frozen so that no employees or rehired former employees shall become Participants on and after such date. Effective November 4, 2006, Participants in this Supplemental Plan who
transfer employment to Morgan Keegan in connection with the merger of AmSouth Bancorporation into Regions Financial Corporation shall continue to accrue benefits under this Supplemental Plan on and after the date of transfer to Morgan Keegan, and
service with Morgan Keegan shall count for vesting purposes under this Supplemental Plan. 
 2. Effective November 4, 2006, by adding as
the final paragraph of Section 3.01 the following: 
 Calculation of Benefits of Participants Transferred to Morgan Keegan

 Participants in this Supplemental Plan who transfer employment to Morgan Keegan in connection with the merger of AmSouth Bancorporation
into Regions Financial Corporation shall have their compensation and Average Monthly Earnings as of the date of the transfer frozen for purposes of calculating benefits under this Supplemental Plan. 
 3. Effective November 1, 2006, add the following to the end of Section 3.02: 
 Notwithstanding the foregoing, effective November 1, 2006, determination of benefits under this Supplemental Plan under optional forms of payment
will be based on the revised actuarial factors adopted for the Retirement Plan effective October 1, 2004. 
 4. All of the other terms,
provisions and conditions of the Plan not herein amended shall remain in full force and effect. 







 IN WITNESS WHEREOF, AmSouth Bancorporation has
caused this Amendment Number One to be executed by its duly authorized officer this 3rd day of November, 2006,
effective as herein stated. 
  

									
		 		 	AMSOUTH BANCORPORATION
				
	ATTEST:	 		 	By:	 	/s/ C. Dowd Ritter
		 		 		 	Its:	 	Chairman, President and Chief Executive Officer
					
	By:	 	/s/ Carl L. Gorday	 		 		 	
	Its:	 	Assistant Secretary
#### UNITED STATES of America, Plaintiff-Appellee, v. Eric Dewayne SPENCER, a/k/a High School, Defendant-Appellant.

No. 02-6138.

United States Court of Appeals, Fourth Circuit.

Submitted June 4, 2002.

Decided June 18, 2002.

Eric Dewayne Spencer, Appellant Pro Se. Monica Kaminski Schwartz, Office of the United States Attorney, Charleston, West Virginia, for Appellee.

Before WIDENER, NIEMEYER, and GREGORY, Circuit Judges.

Affirmed by unpublished PER CURIAM opinion.

PER CURIAM.

Eric Dewayne Spencer appeals the district court’s order denying his Fed. R.Civ.P. 7(b) motion to present federal questions. We have reviewed the record and the district court’s order and find no reversible error. Accordingly, we grant leave to proceed in forma pauperis and affirm on the reasoning of the district court. *United States v. Spencer,*No. CR-99-12 (S.D.W.Va. Jan. 2, 2002). We dispense with oral argument because the facts and legal contentions are adequately presented in the materials before the court and argument would not aid the decisional process.

*AFFIRMED.*
www.gpo.gov

### §286e–12. Contribution to Interest Subsidy Account of Enhanced Structural Adjustment Facility of International Monetary Fund

#### (a) Contribution authorized

#### (1) In general

Subject to paragraph (2), the United States Governor of the Fund may contribute $150,000,000 to the Interest Subsidy Account of the Enhanced Structural Adjustment Facility of the Fund on behalf of the United States.

#### (2) Condition

The United States Governor of the Fund may not make a commitment to contribute any amount authorized to be contributed under paragraph (1) before an amount equal to such amount has been appropriated for such purpose.

#### (b) Limitation on authorization of appropriations

To pay for the contribution authorized by subsection (a) of this section, there are authorized to be appropriated not to exceed $150,000,000, without fiscal year limitation, for payment by the Secretary of the Treasury.

(July 31, 1945, ch. 339, §54, as added Pub. L. 101–240, title III, §301, Dec. 19, 1989, 103 Stat. 2500.)
www.gpo.gov

### §590c. Tax exemption; trusts for minors and persons under legal disability

None of the funds distributed per capita to members of the tribes under the provisions of sections 590a to 590c of this title shall be subject to Federal or State income taxes. A share or interest payable to enrollees less than eighteen years of age or under legal disability shall be paid in accordance with such procedures, including the establishment of trusts, as the Secretary determines appropriate to protect the best interest of such persons.

(Pub. L. 92–442, §3, Sept. 29, 1972, 86 Stat. 744.)
Editorial Note on Part 301
Editorial Note: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations. References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

§ 301.6871(a)-1 Immediate assessment of claims for income, estate, and gift taxes in bankruptcy and receivership proceedings. ( a ) Upon ( 1 ) the adjudication of bankruptcy of any taxpayer in any liquidating proceeding,
( 2 ) the filing with a court of competent jurisdiction or (where approval is required by the Bankruptcy Act, 11 U.S.C. Chapters 1-14) the approval of a petition of, or the approval of a petition against, any taxpayer in any other proceeding under the Bankruptcy Act, or
( 3 ) the appointment of any receiver for any taxpayer in a receivership proceeding before any court of the United States or of any State or Territory or of the District of Columbia, the district director shall immediately assess any deficiency of income, estate, or gift tax (together with all interest, additional amounts, or additions to the tax provided by law), determined by him, if such deficiency has not heretofore been assessed in accordance with law. Such assessment shall be made immediately, whether or not a notice of deficiency has been issued, and without regard to the restrictions upon assessment under section 6213.
( b ) As used in this section and §§ 301.6871(a)-2 to 301.6873-1, inclusive, the term “proceeding under the Bankruptcy Act” includes a proceeding under chapters I to VII, inclusive, of the Bankruptcy Act, or under section 75 or 77 (11 U.S.C. 203, 205), or chapters X to XIII, inclusive, of such Act, or any other proceeding under the Act.
Editorial Note on Part 301
Editorial Note: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations. References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

§ 301.7481-1 Date when Tax Court decision becomes final; decision modified or reversed. ( a ) *Upon mandate of Supreme Court.* Under section 7481(3)(A) of the Code, if the Supreme Court directs that the decision of the Tax Court be modified or reversed, the decision of the Tax Court rendered in accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Commissioner or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.
( b ) *Upon mandate of the Court of Appeals.* Under section 7481(3)(B) of the Code, if the decision of the Tax Court is modified or reversed by the U.S. Court of Appeals, and if— ( i ) The time allowed for filing a petition for certiorari has expired and no such petition has been duly filed, or
( ii ) The petition for certiorari has been denied, or
( iii ) The decision of the U.S. Court of Appeals has been affirmed by the Supreme Court, then the decision of the Tax Court rendered in accordance with the mandate of the U.S. Court of Appeals shall become final on the expiration of 30 days from the time such decision of the Tax Court was rendered, unless within such 30 days either the Commissioner or the taxpayer has instituted proceedings to have such decision corrected so that it will accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.
#### Danuta Skorulska, Respondent, v Maria Jurewicz-Babik, Appellant.

[804 NYS2d 726]

Order, Supreme Court, New York County (Faviola A. Soto, J.), entered June 6, 2005, which granted plaintiff’s motion for partial summary judgment in the amount of $100,000 on her fourth cause of action, unanimously reversed, on the law, without costs, and the motion denied.

The parties are the equal and only share owners in International Garden, Inc., a corporation organized under the laws of this State for the purpose of conducting a florist business. A shareowners’ agreement executed in 1993 provides that the value of each party’s half interest in the corporation shall be the most recent annual value established by them, last set at $100,000 in 1994. The complaint alleges that plaintiff has been *312“deprived of ownership, operation and income from the business enterprise” and seeks, in the fourth cause of action, to recover this amount from defendant, with interest from June 1, 2004. Supreme Court found that defendant failed to offer admissible evidence sufficient to raise a material question of fact in opposition to plaintiffs motion and granted partial summary-judgment on the fourth cause of action.

The parties’ agreement establishes the value for which the remaining shareowner may acquire the interest of the withdrawing shareowner. However, it does not impose any legal obligation on the remaining shareowner to purchase such interest; it merely grants her a right of first refusal. While plaintiff may have the remedy of dissolution of the corporation pursuant to Business Corporation Law § 1104 (a), we do not reach that issue at this time. Concur—Tom, J.P., Andrias, Sullivan, Gonzalez and Malone, JJ.
U.S. DEPARTMENT OF ENERGY 

PUBLIC MEETING ON THE ENERGY CONSERVATION STANDARD 

PRELIMINARY ANALYSIS AND ACTIVE MODE TEST PROCEDURE NOPR FOR 

FLUORESCENT LAMP BALLASTS 

U.S. Department of Energy 

1000 Independence Avenue, SW 

Washington, DC 20585 

Room 8E-089 

April 26, 2010 

Purpose

The Department is holding this public meeting to discuss the energy conservation standard 

preliminary analysis and the test procedure notice of proposed rulemaking (NOPR). DOE will 

also explain its plans for the remaining analyses for each rulemaking. Lastly, DOE will seek 

comment on both rulemakings including planned methodologies, assumptions, and data sources. 

Agenda 

9:00 - 9:05 am Welcome 

 Linda Graves 

9:05 - 9:20 am Introductions, Agenda Review, Opening Statements 

Linda Graves and Jim Raba, Facilitator 

 

9:20 - 10:00 am Test Procedure: Overview and Existing Method 

Matthew Walker, NCI 

 

10:00 – 10:45 am Test Procedure: Alternative Methods 

Matthew Walker, NCI 

 

10:45 - 11:00 am Break 

 

11:00 - 12:00 pm Test Procedure: Proposed Method 

Matthew Walker, NCI

 

12:00 pm - 1:00 pm Break for Lunch (on your own) 

 

1:00 – 1:10 pm Energy Conservation Standard Introduction, Statute, and 

Context 

Ali Lehr, NCI 

 

1:10 - 1:45 pm Market and Technology Assessment; Screening Analysis 

Ali Lehr, NCI 

 

EERE-2007-BT-STD-0016 COMMENT 22
1:45 - 2:30 pm Engineering Analysis 

Ali Lehr, NCI

 

2:30 – 2:45 pm Energy Use and Markup Analysis 

Bob Lingard, PNNL 

 

2:45 - 3:00 pm Break 

 

3:00 - 3:30 pm Life-Cycle Cost and Payback Period Analysis 

Gavin McCormick, PNNL 

 

3:30 - 4:00 pm National Impact Analysis 

Gavin McCormick, PNNL 

 

4:00 - 4:15 pm Preliminary Manufacturer Impact Analysis 

Rob Carmichael, NCI 

4:15 - 4:30 pm NOPR Analyses 

Bob Lingard, PNNL 

 

4:30 - 5:00 pm Final Questions / Discussion 

Linda Graves 

 

5:00pm Closing Remarks and Adjourn 

Linda Graves 

EERE-2007-BT-STD-0016 COMMENT 22
Editorial Note on Part 301
Editorial Note: In the text of this part, integral section references are to sections of the Internal Revenue Code of 1954; decimal section references are to the Code of Federal Regulations. References in the text to the “Code” are references to sections of the Internal Revenue Code of 1954.

§ 301.7507-7 Establishment of immunity. ( a ) The mere allegation of insolvency, or that depositors have claims against segregated or other assets or earnings, will not of itself secure immunity from tax collection. It must be affirmatively established to the satisfaction of the district director that collection of tax will be contrary to section 7507. See also § 301.7507-8.
( b ) Any claim, by a bank, of immunity under section 7507(b), shall be supported by a statement, under oath or affirmation, which shall show: ( 1 ) The total of depositors' claims outstanding, and
( 2 ) separately and in detail, the amount of each of the following, and the amount of depositors' claims properly chargeable against each: ( i ) Segregated or transferred assets;
( ii ) unsegregated assets;
( iii ) estimated future average annual earnings and profits;
( iv ) amount collectible from shareholders; and
( v ) any other resources available for payment of depositors' claims. The detail shall show the full amount of depositors' claims chargeable against each of the items in subdivisions (i) to (v), inclusive, of this subparagraph even though part or all of the amount chargeable against a particular item is also chargeable against some other item or items. There shall also be filed a copy of any agreement between the bank and its depositors, and any other agreement or document bearing on the claim of immunity. The statement shall show the basis, as “book,” “market,” etc., of valuation of the assets.
§ 25.2505-1 Unified credit against gift tax; in general. ( a ) *General rule.* Section 2505(a) allows a citizen or resident of the United States a credit against the tax imposed by section 2501 for each calendar year. The allowable credit is the applicable credit amount in effect under section 2010(c) that would apply if the donor died as of the end of the calendar year, reduced by the sum of the amounts allowable as a credit against the gift tax due for all preceding calendar periods. See §§ 25.2505-2, 20.2010-1, and 20.2010-2 for additional rules and definitions related to determining the applicable credit amount in effect under section 2010(c).
( b ) *Applicable rate of tax.* In determining the amounts allowable as a credit against the gift tax due for all preceding calendar periods, the unified rate schedule under section 2001(c) in effect for such calendar year applies instead of the rates of tax actually in effect for preceding calendar periods. See sections 2505(a) and 2502(a)(2).
( c ) *Special rule in case of certain gifts made before 1977.* The applicable credit amount allowable under paragraph (a) of this section must be reduced by an amount equal to 20 percent of the aggregate amount allowed as a specific exemption under section 2521 (as in effect before its repeal by the Tax Reform Act of 1976) for gifts made by the decedent after September 8, 1976, and before January 1, 1977.
( d ) *Credit limitation.* The applicable credit amount allowed under paragraph (a) of this section for any calendar year shall not exceed the amount of the tax imposed by section 2501 for such calendar year.
( e ) *Effective/applicability date.* This section applies to gifts made on or after June 12, 2015. See 26 CFR 25.2505-1T, as contained in 26 CFR part 25, revised as of April 1, 2015, for the rules applicable to gifts made on or after January 1, 2011, and before June 12, 2015.
[T.D. 9725, 80 FR 34290, June 16, 2015]
```

[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1043 Introduced in House (IH)]

  1st Session
                                H. R. 1043

 To require the continued availability of $1 Federal reserve notes for 
                              circulation.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           February 24, 1995

  Mr. Davis introduced the following bill; which was referred to the 
              Committee on Banking and Financial Services

_______________________________________________________________________

                                 A BILL

 
 To require the continued availability of $1 Federal reserve notes for 
                              circulation.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Save the Greenback Act''.

SEC. 2. REQUIREMENT TO MAINTAIN MINIMUM AMOUNTS OF $1 FEDERAL RESERVE 
              NOTES IN CIRCULATION.

    Notwithstanding any other provision of law, the Secretary of the 
Treasury and the Board of Governors of the Federal Reserve System shall 
take such action as may be necessary to ensure that the number of 
Federal reserve notes in the denomination of $1 which are in 
circulation at any time does not decrease below the number of such 
reserve notes in circulation as of the date of the enactment of this 
Act.
                                 <all>
```
IA

104TH CONGRESS

1ST SESSION H. J. RES. 94

Proposing an amendment to the Constitution of the United States relating

to school prayer.

IN THE HOUSE OF REPRESENTATIVES

JUNE 4, 1995

Mr. MURTHA introduced the following joint resolution; which was referred to

the Committee on the Judiciary

JOINT RESOLUTION

Proposing an amendment to the Constitution of the United

States relating to school prayer.

1 Resolved by the Senate and House of Representatives

2 of the United States of America in Congress assembled (two3 thirds of each House concurring therein), That the follow4 ing article is proposed as an amendment to the Constitu5 tion of the United States, which shall be valid to all intents

6 and purposes as part of the Constitution when ratified by

7 the legislatures of three-fourths of the several States
2

•HJ 94 IH

1 within seven years after the date of its submission for rati2 fication:

3 ‘‘ARTICLE —

4 ‘‘Nothing in this Constitution shall be construed to

5 prohibit individual prayer in public schools or to prohibit

6 public school officials from including voluntary prayer in

7 official school ceremonies and meetings. Neither the

8 United States nor any State shall prescribe the content

9 of any such prayer.’’.

Æ
Exhibit 10.7


 


On April 24, 2012, usell.com, Inc. acquired
100% of EcoSquid Acquisition, Inc. (“Acquisition Corp”) by issuing 350,000 shares of Series D preferred stock to the
Acquisition Corp shareholders including 90,000 shares each to Messrs. Doug Feirstein, Daniel Brauser, and Nik Raman and 25,000
shares each to Mr. Michael Brauser and another usell shareholder. The Series D shares: (i) have a liquidation preference equal
to $10.00 per share, (ii) do not have voting rights and (iii) are not convertible into usell common stock.