The Code of Federal Regulations of the United States of America

Front Cover
U.S. Government Printing Office, 1974
The Code of Federal Regulations is the codification of the general and permanent rules published in the Federal Register by the executive departments and agencies of the Federal Government.

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Page 116 - President may authorize, subject to such regulations as he may prescribe, the Department of the Army, the Department of the Navy, the Department of the Air Force, the Department of Commerce...
Page 108 - In which, to his knowledge, he, his spouse, minor child, partner, organization In which he Is serving as officer, director, trustee, partner or employee, or any person or organization with whom he Is negotiating or has any arrangement concerning prospective employment has a financial Interest Shall be fined not more than $10,000, or Imprisoned not more than 2 years, or both.
Page 173 - ... (2) General rule. If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof...
Page 110 - An employee shall not engage in outside employment or other outside activity not compatible with the full and proper discharge of the duties and responsibilities of his Government employment. Incompatible activities include but are not limited to : ( 1 ) Acceptance of a fee, compensation, gift, payment of expense, or any other thing of monetary value in circumstances in which acceptance may result in, or create the appearance of, conflicts of interest; or (2) Outside...
Page 100 - deficiency" means the amount by which the tax Imposed by subtitles A or B exceeds the excess of (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, If a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without assessment) as a deficiency, over (2) the amount of rebates, as defined In subsection (b) (2), made.
Page 263 - Each agency having more than one member shall maintain and make available for public inspection a record of the final votes of each member in every agency proceeding.
Page 54 - In determining excessive profits favorable recognition must be given to the efficiency of the contractor or subcontractor, with particular regard to attainment of quantity and quality production, reduction of costs, and economy in the use of materials, facilities, and manpower...
Page 99 - In the case of a cost-plus-afixed-fee contract between the United States or any agency thereof and the taxpayer. if an item for which the taxpayer has been reimbursed is disallowed as an item of cost chargeable to such contract and...
Page 255 - ... (1) the case shall not be reopened as to the matters agreed upon or the agreement modified, by any officer, employee, or agent of the United States, and (2) in any suit, action, or proceeding, such agreement, or any determination, assessment, collection, payment, abatement, refund, or credit made in accordance therewith, shall not be annulled, modified, set aside, or disregarded.
Page 109 - Obvious family or personal relationships, such as those between the parents, children, or spouse of the employee and the employee, when the circumstances make it clear that it is those relationships rather than the business of the persons concerned which are the motivating factors...

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