Code of Federal Regulations (alpha)

CFR /  Title 26  /  Part 1  /  Sec. 1.169-4 Time and manner of making elections.

(a) Election of amortization--(1) In general. Under section 169(b), an election by the taxpayer to take an amortization deduction with respect to a certified pollution control facility and to begin the 60-month amortization period (either with the month following the month in which the facility is completed or acquired, or with the first month of the taxable year succeeding the taxable year in which such facility is completed or acquired) shall be made by a statement to that effect attached to its return for the taxable year in which falls the first month of the 60-month amortization period so elected. Such statement shall include the following information (if not otherwise included in the documents referred to in subdivision (ix) of this subparagraph):

(1) In general. Under section 169(b), an election by the taxpayer to take an amortization deduction with respect to a certified pollution control facility and to begin the 60-month amortization period (either with the month following the month in which the facility is completed or acquired, or with the first month of the taxable year succeeding the taxable year in which such facility is completed or acquired) shall be made by a statement to that effect attached to its return for the taxable year in which falls the first month of the 60-month amortization period so elected. Such statement shall include the following information (if not otherwise included in the documents referred to in subdivision (ix) of this subparagraph):

(i) A description clearly identifying each certified pollution control facility for which an amortization deduction is claimed;

(ii) The date on which such facility was completed or acquired (see paragraph (b)(2)(iii) of Sec. 1.169-2);

(iii) The period referred to in paragraph (a)(6) of Sec. 1.169-2 for the facility as of the date the property is placed in service;

(iv) The date as of which the amortization period is to begin;

(v) The date the plant or other property to which the facility is connected began operating (see paragraph (a)(5) of Sec. 1.169-2);

(vi) The total costs and expenditures paid or incurred in the acquisition, construction, and installation of such facility;

(vii) A description of any wastes which the facility will recover during the course of its operation, and a reasonable estimate of the profits which will be realized by the sale of such wastes whether pollutants or otherwise, over the period referred to in paragraph (a)(6) of Sec. 1.169-2 as to the facility. Such estimate shall include a schedule setting forth a detailed computation illustrating how the estimate was arrived at including every element prescribed in the definition of estimated profits in paragraph (d)(2) of Sec. 1.169-2;

(viii) A computation showing the amortizable basis (as defined in Sec. 1.169-3) of the facility as of the first month for which the amortization deduction provided for by section 169(a) is elected; and

(ix)(a) A statement that the facility has been certified by the Federal certifying authority, together with a copy of such certification, and a copy of the application for certification which was filed with and approved by the Federal certifying authority or (b), if the facility has not been certified by the Federal certifying authority, a statement that application has been made to the proper State certifying authority (see paragraph (c)(2) of Sec. 1.169-2) together with a copy of such application and (except in the case of an election to which subparagraph (4) of this paragraph applies) a copy of the application filed or to be filed with the Federal certifying authority. If subdivision (ix)(b) of this subparagraph applies, within 90 days after receipt by the taxpayer, the certification from the Federal certifying authority shall be filed by the taxpayer with the district director, or with the director of the internal revenue service center, with whom the return referred to in this subparagraph was filed.

(2) Special rule. If the return for the taxable year in which falls the first month of the 60-month amortization period to be elected is filed before November 16, 1971, without making the election for such year, then on or before December 31, 1971 (or if there is no State certifying authority in existence on November 16, 1971, on or before the 90th day after such authority is established), the election may be made by a statement attached to an amended income tax return for the taxable year in which falls the first month of the 60-month amortization period so elected. Amended income tax returns or claims for credit or refund must also be filed at this time for other taxable years which are within the amortization period and which are subsequent to the taxable year for which the election is made. Nothing in this paragraph should be construed as extending the time specified in section 6511 within which a claim for credit or refund may be filed.

(3) Other requirements and considerations. No method of making the election provided for in section 169(a) other than that prescribed in this section shall be permitted on or after May 18, 1971. A taxpayer which does not elect in the manner prescribed in this section to take amortization deductions with respect to a certified pollution control facility shall not be entitled to such deductions. In the case of a taxpayer which elects prior to May 18, 1971, the statement required by subparagraph (1) of this paragraph shall be attached to its income tax return for either its taxable year in which December 31, 1971, occurs or its taxable year preceding such year.

(4) Elections filed before February 29, 1972. If a statement of election required by subparagraph (1) of this paragraph is attached to a return (including an amended return referred to in subparagraph (2) of this paragraph) filed before February 29, 1972, such statement of election need not include a copy of the Federal application to be filed with the Federal certifying authority but a copy of such application must be filed no later than February 29, 1972, by the taxpayer with the district director, or with the director of the internal revenue service center, with whom the return or amended return referred to in this subparagraph was filed.

(b) Election to discontinue or revoke amortization--(1) Election to discontinue. An election to discontinue the amortization deduction provided by section 169(c) and paragraph (a)(1) of Sec. 1.169-1 shall be made by a statement in writing filed with the district director, or with the director of the internal revenue service center, with whom the return of the taxpayer is required to be filed for its taxable year in which falls the first month for which the election terminates. Such statement shall specify the month as of the beginning of which the taxpayer elects to discontinue such deductions. Unless the election to discontinue amortization is one to which subparagraph (2) of this paragraph applies, such statement shall be filed before the beginning of the month specified therein. In addition, such statement shall contain a description clearly identifying the certified pollution control facility with respect to which the taxpayer elects to discontinue the amortization deduction, and, if a certification has previously been issued, a copy of the certification by the Federal certifying authority. If at the time of such election a certification has not been issued (or if one has been issued it has not been filed as provided in paragraph (a)(1) of this section), the taxpayer shall file, with respect to any taxable year or years for which a deduction under section 169 has been taken, a copy of such certification within 90 days after receipt thereof. For purposes of this paragraph, notification to the Secretary or his delegate from the Federal certifying authority that the facility no longer meets the requirements under which certification was originally granted by the State or Federal certifying authority shall have the same effect as a notice from the taxpayer electing to terminate amortization as of the month following the month such facility ceased functioning in accordance with such requirements.

(1) Election to discontinue. An election to discontinue the amortization deduction provided by section 169(c) and paragraph (a)(1) of Sec. 1.169-1 shall be made by a statement in writing filed with the district director, or with the director of the internal revenue service center, with whom the return of the taxpayer is required to be filed for its taxable year in which falls the first month for which the election terminates. Such statement shall specify the month as of the beginning of which the taxpayer elects to discontinue such deductions. Unless the election to discontinue amortization is one to which subparagraph (2) of this paragraph applies, such statement shall be filed before the beginning of the month specified therein. In addition, such statement shall contain a description clearly identifying the certified pollution control facility with respect to which the taxpayer elects to discontinue the amortization deduction, and, if a certification has previously been issued, a copy of the certification by the Federal certifying authority. If at the time of such election a certification has not been issued (or if one has been issued it has not been filed as provided in paragraph (a)(1) of this section), the taxpayer shall file, with respect to any taxable year or years for which a deduction under section 169 has been taken, a copy of such certification within 90 days after receipt thereof. For purposes of this paragraph, notification to the Secretary or his delegate from the Federal certifying authority that the facility no longer meets the requirements under which certification was originally granted by the State or Federal certifying authority shall have the same effect as a notice from the taxpayer electing to terminate amortization as of the month following the month such facility ceased functioning in accordance with such requirements.

(2) Revocation of elections made prior to May 18, 1971. If on or before May 18, 1971, an election under section 169(a) has been made, such election may be revoked (see paragraph (a)(1) of Sec. 1.169-1) by filing on or before August 16, 1971, a statement of revocation of an election under section 169(a) in accordance with the requirements in subparagraph (1) of this paragraph for filing a notice to discontinue an election. If such election to revoke is for a period which falls within one or more taxable years for which an income tax return has been filed, amended income tax returns shall be filed for any such taxable years in which deductions were taken under section 169 on or before August 16, 1971. [T.D. 7116, 36 FR 9016, May 18, 1971, as amended by T.D. 7135, 36 FR 14183, July 31, 1971; 36 FR 24995, Dec. 28, 1971]

FINDING AIDS

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A list of CFR titles, subtitles, chapters, subchapters and parts and an alphabetical list of agencies publishing in the CFR are included in the CFR Index and Finding Aids volume to the Code of Federal Regulations which is published separately and revised annually.

Table of CFR Titles and Chapters

Alphabetical List of Agencies Appearing in the CFR

Table of OMB Control Numbers

List of CFR Sections Affected

Table of CFR Titles and Chapters

(Revised as of April 1, 2015)

Title 1--General Provisions

I Administrative Committee of the Federal Register

(Parts 1--49)

II Office of the Federal Register (Parts 50--299)

III Administrative Conference of the United States (Parts

300--399)

IV Miscellaneous Agencies (Parts 400--500)

Title 2--Grants and Agreements

Subtitle A--Office of Management and Budget Guidance

for Grants and Agreements

I Office of Management and Budget Governmentwide

Guidance for Grants and Agreements (Parts 2--199)

II Office of Management and Budget Guidance (Parts 200--

299)

Subtitle B--Federal Agency Regulations for Grants and

Agreements

III Department of Health and Human Services (Parts 300--

399)

IV Department of Agriculture (Parts 400--499)

VI Department of State (Parts 600--699)

VII Agency for International Development (Parts 700--799)

VIII Department of Veterans Affairs (Parts 800--899)

IX Department of Energy (Parts 900--999)

X Department of the Treasury (Parts 1000--1099)

XI Department of Defense (Parts 1100--1199)

XII Department of Transportation (Parts 1200--1299)

XIII Department of Commerce (Parts 1300--1399)

XIV Department of the Interior (Parts 1400--1499)

XV Environmental Protection Agency (Parts 1500--1599)

XVIII National Aeronautics and Space Administration (Parts

1800--1899)

XX United States Nuclear Regulatory Commission (Parts

2000--2099)

XXII Corporation for National and Community Service (Parts

2200--2299)

XXIII Social Security Administration (Parts 2300--2399)

XXIV Housing and Urban Development (Parts 2400--2499)

XXV National Science Foundation (Parts 2500--2599)

XXVI National Archives and Records Administration (Parts

2600--2699)

XXVII Small Business Administration (Parts 2700--2799)

XXVIII Department of Justice (Parts 2800--2899)

XXIX Department of Labor (Parts 2900--2999)

XXX Department of Homeland Security (Parts 3000--3099)

XXXI Institute of Museum and Library Services (Parts 3100--

3199)

XXXII National Endowment for the Arts (Parts 3200--3299)

XXXIII National Endowment for the Humanities (Parts 3300--

3399)

XXXIV Department of Education (Parts 3400--3499)

XXXV Export-Import Bank of the United States (Parts 3500--

3599)

XXXVI Office of National Drug Control Policy, Executive

Office of the President (Parts 3600--3699)

XXXVII Peace Corps (Parts 3700--3799)

LVIII Election Assistance Commission (Parts 5800--5899)

LIX Gulf COast Ecosystem Restoration Council (Parts 5900--

5999)

Title 3--The President

I Executive Office of the President (Parts 100--199)

Title 4--Accounts

I Government Accountability Office (Parts 1--199)

II Recovery Accountability and Transparency Board (Parts

200--299)

Title 5--Administrative Personnel

I Office of Personnel Management (Parts 1--1199)

II Merit Systems Protection Board (Parts 1200--1299)

III Office of Management and Budget (Parts 1300--1399)

V The International Organizations Employees Loyalty

Board (Parts 1500--1599)

VI Federal Retirement Thrift Investment Board (Parts

1600--1699)

VIII Office of Special Counsel (Parts 1800--1899)

IX Appalachian Regional Commission (Parts 1900--1999)

XI Armed Forces Retirement Home (Parts 2100--2199)

XIV Federal Labor Relations Authority, General Counsel of

the Federal Labor Relations Authority and Federal

Service Impasses Panel (Parts 2400--2499)

XVI Office of Government Ethics (Parts 2600--2699)

XXI Department of the Treasury (Parts 3100--3199)

XXII Federal Deposit Insurance Corporation (Parts 3200--

3299)

XXIII Department of Energy (Parts 3300--3399)

XXIV Federal Energy Regulatory Commission (Parts 3400--

3499)

XXV Department of the Interior (Parts 3500--3599)

XXVI Department of Defense (Parts 3600--3699)

XXVIII Department of Justice (Parts 3800--3899)

XXIX Federal Communications Commission (Parts 3900--3999)

XXX Farm Credit System Insurance Corporation (Parts 4000--

4099)

XXXI Farm Credit Administration (Parts 4100--4199)

XXXIII Overseas Private Investment Corporation (Parts 4300--

4399)

XXXIV Securities and Exchange Commission (Parts 4400--4499)

XXXV Office of Personnel Management (Parts 4500--4599)

XXXVII Federal Election Commission (Parts 4700--4799)

XL Interstate Commerce Commission (Parts 5000--5099)

XLI Commodity Futures Trading Commission (Parts 5100--

5199)

XLII Department of Labor (Parts 5200--5299)

XLIII National Science Foundation (Parts 5300--5399)

XLV Department of Health and Human Services (Parts 5500--

5599)

XLVI Postal Rate Commission (Parts 5600--5699)

XLVII Federal Trade Commission (Parts 5700--5799)

XLVIII Nuclear Regulatory Commission (Parts 5800--5899)

XLIX Federal Labor Relations Authority (Parts 5900--5999)

L Department of Transportation (Parts 6000--6099)

LII Export-Import Bank of the United States (Parts 6200--

6299)

LIII Department of Education (Parts 6300--6399)

LIV Environmental Protection Agency (Parts 6400--6499)

LV National Endowment for the Arts (Parts 6500--6599)

LVI National Endowment for the Humanities (Parts 6600--

6699)

LVII General Services Administration (Parts 6700--6799)

LVIII Board of Governors of the Federal Reserve System

(Parts 6800--6899)

LIX National Aeronautics and Space Administration (Parts

6900--6999)

LX United States Postal Service (Parts 7000--7099)

LXI National Labor Relations Board (Parts 7100--7199)

LXII Equal Employment Opportunity Commission (Parts 7200--

7299)

LXIII Inter-American Foundation (Parts 7300--7399)

LXIV Merit Systems Protection Board (Parts 7400--7499)

LXV Department of Housing and Urban Development (Parts

7500--7599)

LXVI National Archives and Records Administration (Parts

7600--7699)

LXVII Institute of Museum and Library Services (Parts 7700--

7799)

LXVIII Commission on Civil Rights (Parts 7800--7899)

LXIX Tennessee Valley Authority (Parts 7900--7999)

LXX Court Services and Offender Supervision Agency for the

District of Columbia (Parts 8000--8099)

LXXI Consumer Product Safety Commission (Parts 8100--8199)

LXXIII Department of Agriculture (Parts 8300--8399)

LXXIV Federal Mine Safety and Health Review Commission

(Parts 8400--8499)

LXXVI Federal Retirement Thrift Investment Board (Parts

8600--8699)

LXXVII Office of Management and Budget (Parts 8700--8799)

LXXX Federal Housing Finance Agency (Parts 9000--9099)

LXXXIII Special Inspector General for Afghanistan

Reconstruction (Parts 9300--9399)

LXXXIV Bureau of Consumer Financial Protection (Parts 9400--

9499)

LXXXVI National Credit Union Administration (Parts 9600--

9699)

XCVII Department of Homeland Security Human Resources

Management System (Department of Homeland

Security--Office of Personnel Management) (Parts

9700--9799)

XCVII Council of the Inspectors General on Integrity and

Efficiency (Parts 9800--9899)

XCIV Military Compensation and Retirement Modernization

Commission (Parts 9900--9999)

Title 6--Domestic Security

I Department of Homeland Security, Office of the

Secretary (Parts 1--199)

X Privacy and Civil Liberties Oversight Board (Parts

1000--1099)

Title 7--Agriculture

Subtitle A--Office of the Secretary of Agriculture

(Parts 0--26)

Subtitle B--Regulations of the Department of

Agriculture

I Agricultural Marketing Service (Standards,

Inspections, Marketing Practices), Department of

Agriculture (Parts 27--209)

II Food and Nutrition Service, Department of Agriculture

(Parts 210--299)

III Animal and Plant Health Inspection Service, Department

of Agriculture (Parts 300--399)

IV Federal Crop Insurance Corporation, Department of

Agriculture (Parts 400--499)

V Agricultural Research Service, Department of

Agriculture (Parts 500--599)

VI Natural Resources Conservation Service, Department of

Agriculture (Parts 600--699)

VII Farm Service Agency, Department of Agriculture (Parts

700--799)

VIII Grain Inspection, Packers and Stockyards

Administration (Federal Grain Inspection Service),

Department of Agriculture (Parts 800--899)

IX Agricultural Marketing Service (Marketing Agreements

and Orders; Fruits, Vegetables, Nuts), Department

of Agriculture (Parts 900--999)

X Agricultural Marketing Service (Marketing Agreements

and Orders; Milk), Department of Agriculture

(Parts 1000--1199)

XI Agricultural Marketing Service (Marketing Agreements

and Orders; Miscellaneous Commodities), Department

of Agriculture (Parts 1200--1299)

XIV Commodity Credit Corporation, Department of

Agriculture (Parts 1400--1499)

XV Foreign Agricultural Service, Department of

Agriculture (Parts 1500--1599)

XVI Rural Telephone Bank, Department of Agriculture (Parts

1600--1699)

XVII Rural Utilities Service, Department of Agriculture

(Parts 1700--1799)

XVIII Rural Housing Service, Rural Business-Cooperative

Service, Rural Utilities Service, and Farm Service

Agency, Department of Agriculture (Parts 1800--

2099)

XX Local Television Loan Guarantee Board (Parts 2200--

2299)

XXV Office of Advocacy and Outreach, Department of

Agriculture (Parts 2500--2599)

XXVI Office of Inspector General, Department of Agriculture

(Parts 2600--2699)

XXVII Office of Information Resources Management, Department

of Agriculture (Parts 2700--2799)

XXVIII Office of Operations, Department of Agriculture (Parts

2800--2899)

XXIX Office of Energy Policy and New Uses, Department of

Agriculture (Parts 2900--2999)

XXX Office of the Chief Financial Officer, Department of

Agriculture (Parts 3000--3099)

XXXI Office of Environmental Quality, Department of

Agriculture (Parts 3100--3199)

XXXII Office of Procurement and Property Management,

Department of Agriculture (Parts 3200--3299)

XXXIII Office of Transportation, Department of Agriculture

(Parts 3300--3399)

XXXIV National Institute of Food and Agriculture (Parts

3400--3499)

XXXV Rural Housing Service, Department of Agriculture

(Parts 3500--3599)

XXXVI National Agricultural Statistics Service, Department

of Agriculture (Parts 3600--3699)

XXXVII Economic Research Service, Department of Agriculture

(Parts 3700--3799)

XXXVIII World Agricultural Outlook Board, Department of

Agriculture (Parts 3800--3899)

XLI [Reserved]

XLII Rural Business-Cooperative Service and Rural Utilities

Service, Department of Agriculture (Parts 4200--

4299)

Title 8--Aliens and Nationality

I Department of Homeland Security (Immigration and

Naturalization) (Parts 1--499)

V Executive Office for Immigration Review, Department of

Justice (Parts 1000--1399)

Title 9--Animals and Animal Products

I Animal and Plant Health Inspection Service, Department

of Agriculture (Parts 1--199)

II Grain Inspection, Packers and Stockyards

Administration (Packers and Stockyards Programs),

Department of Agriculture (Parts 200--299)

III Food Safety and Inspection Service, Department of

Agriculture (Parts 300--599)

Title 10--Energy

I Nuclear Regulatory Commission (Parts 0--199)

II Department of Energy (Parts 200--699)

III Department of Energy (Parts 700--999)

X Department of Energy (General Provisions) (Parts

1000--1099)

XIII Nuclear Waste Technical Review Board (Parts 1300--

1399)

XVII Defense Nuclear Facilities Safety Board (Parts 1700--

1799)

XVIII Northeast Interstate Low-Level Radioactive Waste

Commission (Parts 1800--1899)

Title 11--Federal Elections

I Federal Election Commission (Parts 1--9099)

II Election Assistance Commission (Parts 9400--9499)

Title 12--Banks and Banking

I Comptroller of the Currency, Department of the

Treasury (Parts 1--199)

II Federal Reserve System (Parts 200--299)

III Federal Deposit Insurance Corporation (Parts 300--399)

IV Export-Import Bank of the United States (Parts 400--

499)

V Office of Thrift Supervision, Department of the

Treasury (Parts 500--599)

VI Farm Credit Administration (Parts 600--699)

VII National Credit Union Administration (Parts 700--799)

VIII Federal Financing Bank (Parts 800--899)

IX Federal Housing Finance Board (Parts 900--999)

X Bureau of Consumer Financial Protection (Parts 1000--

1099)

XI Federal Financial Institutions Examination Council

(Parts 1100--1199)

XII Federal Housing Finance Agency (Parts 1200--1299)

XIII Financial Stability Oversight Council (Parts 1300--

1399)

XIV Farm Credit System Insurance Corporation (Parts 1400--

1499)

XV Department of the Treasury (Parts 1500--1599)

XVI Office of Financial Research (Parts 1600--1699)

XVII Office of Federal Housing Enterprise Oversight,

Department of Housing and Urban Development (Parts

1700--1799)

XVIII Community Development Financial Institutions Fund,

Department of the Treasury (Parts 1800--1899)

Title 13--Business Credit and Assistance

I Small Business Administration (Parts 1--199)

III Economic Development Administration, Department of

Commerce (Parts 300--399)

IV Emergency Steel Guarantee Loan Board (Parts 400--499)

V Emergency Oil and Gas Guaranteed Loan Board (Parts

500--599)

Title 14--Aeronautics and Space

I Federal Aviation Administration, Department of

Transportation (Parts 1--199)

II Office of the Secretary, Department of Transportation

(Aviation Proceedings) (Parts 200--399)

III Commercial Space Transportation, Federal Aviation

Administration, Department of Transportation

(Parts 400--1199)

V National Aeronautics and Space Administration (Parts

1200--1299)

VI Air Transportation System Stabilization (Parts 1300--

1399)

Title 15--Commerce and Foreign Trade

Subtitle A--Office of the Secretary of Commerce (Parts

0--29)

Subtitle B--Regulations Relating to Commerce and

Foreign Trade

I Bureau of the Census, Department of Commerce (Parts

30--199)

II National Institute of Standards and Technology,

Department of Commerce (Parts 200--299)

III International Trade Administration, Department of

Commerce (Parts 300--399)

IV Foreign-Trade Zones Board, Department of Commerce

(Parts 400--499)

VII Bureau of Industry and Security, Department of

Commerce (Parts 700--799)

VIII Bureau of Economic Analysis, Department of Commerce

(Parts 800--899)

IX National Oceanic and Atmospheric Administration,

Department of Commerce (Parts 900--999)

XI Technology Administration, Department of Commerce

(Parts 1100--1199)

XIII East-West Foreign Trade Board (Parts 1300--1399)

XIV Minority Business Development Agency (Parts 1400--

1499)

Subtitle C--Regulations Relating to Foreign Trade

Agreements

XX Office of the United States Trade Representative

(Parts 2000--2099)

Subtitle D--Regulations Relating to Telecommunications

and Information

XXIII National Telecommunications and Information

Administration, Department of Commerce (Parts

2300--2399)

Title 16--Commercial Practices

I Federal Trade Commission (Parts 0--999)

II Consumer Product Safety Commission (Parts 1000--1799)

Title 17--Commodity and Securities Exchanges

I Commodity Futures Trading Commission (Parts 1--199)

II Securities and Exchange Commission (Parts 200--399)

IV Department of the Treasury (Parts 400--499)

Title 18--Conservation of Power and Water Resources

I Federal Energy Regulatory Commission, Department of

Energy (Parts 1--399)

III Delaware River Basin Commission (Parts 400--499)

VI Water Resources Council (Parts 700--799)

VIII Susquehanna River Basin Commission (Parts 800--899)

XIII Tennessee Valley Authority (Parts 1300--1399)

Title 19--Customs Duties

I U.S. Customs and Border Protection, Department of

Homeland Security; Department of the Treasury

(Parts 0--199)

II United States International Trade Commission (Parts

200--299)

III International Trade Administration, Department of

Commerce (Parts 300--399)

IV U.S. Immigration and Customs Enforcement, Department

of Homeland Security (Parts 400--599)

Title 20--Employees' Benefits

I Office of Workers' Compensation Programs, Department

of Labor (Parts 1--199)

II Railroad Retirement Board (Parts 200--399)

III Social Security Administration (Parts 400--499)

IV Employees' Compensation Appeals Board, Department of

Labor (Parts 500--599)

V Employment and Training Administration, Department of

Labor (Parts 600--699)

VI Office of Workers' Compensation Programs, Department

of Labor (Parts 700--799)

VII Benefits Review Board, Department of Labor (Parts

800--899)

VIII Joint Board for the Enrollment of Actuaries (Parts

900--999)

IX Office of the Assistant Secretary for Veterans'

Employment and Training Service, Department of

Labor (Parts 1000--1099)

Title 21--Food and Drugs

I Food and Drug Administration, Department of Health and

Human Services (Parts 1--1299)

II Drug Enforcement Administration, Department of Justice

(Parts 1300--1399)

III Office of National Drug Control Policy (Parts 1400--

1499)

Title 22--Foreign Relations

I Department of State (Parts 1--199)

II Agency for International Development (Parts 200--299)

III Peace Corps (Parts 300--399)

IV International Joint Commission, United States and

Canada (Parts 400--499)

V Broadcasting Board of Governors (Parts 500--599)

VII Overseas Private Investment Corporation (Parts 700--

799)

IX Foreign Service Grievance Board (Parts 900--999)

X Inter-American Foundation (Parts 1000--1099)

XI International Boundary and Water Commission, United

States and Mexico, United States Section (Parts

1100--1199)

XII United States International Development Cooperation

Agency (Parts 1200--1299)

XIII Millennium Challenge Corporation (Parts 1300--1399)

XIV Foreign Service Labor Relations Board; Federal Labor

Relations Authority; General Counsel of the

Federal Labor Relations Authority; and the Foreign

Service Impasse Disputes Panel (Parts 1400--1499)

XV African Development Foundation (Parts 1500--1599)

XVI Japan-United States Friendship Commission (Parts

1600--1699)

XVII United States Institute of Peace (Parts 1700--1799)

Title 23--Highways

I Federal Highway Administration, Department of

Transportation (Parts 1--999)

II National Highway Traffic Safety Administration and

Federal Highway Administration, Department of

Transportation (Parts 1200--1299)

III National Highway Traffic Safety Administration,

Department of Transportation (Parts 1300--1399)

Title 24--Housing and Urban Development

Subtitle A--Office of the Secretary, Department of

Housing and Urban Development (Parts 0--99)

Subtitle B--Regulations Relating to Housing and Urban

Development

I Office of Assistant Secretary for Equal Opportunity,

Department of Housing and Urban Development (Parts

100--199)

II Office of Assistant Secretary for Housing-Federal

Housing Commissioner, Department of Housing and

Urban Development (Parts 200--299)

III Government National Mortgage Association, Department

of Housing and Urban Development (Parts 300--399)

IV Office of Housing and Office of Multifamily Housing

Assistance Restructuring, Department of Housing

and Urban Development (Parts 400--499)

V Office of Assistant Secretary for Community Planning

and Development, Department of Housing and Urban

Development (Parts 500--599)

VI Office of Assistant Secretary for Community Planning

and Development, Department of Housing and Urban

Development (Parts 600--699) [Reserved]

VII Office of the Secretary, Department of Housing and

Urban Development (Housing Assistance Programs and

Public and Indian Housing Programs) (Parts 700--

799)

VIII Office of the Assistant Secretary for Housing--Federal

Housing Commissioner, Department of Housing and

Urban Development (Section 8 Housing Assistance

Programs, Section 202 Direct Loan Program, Section

202 Supportive Housing for the Elderly Program and

Section 811 Supportive Housing for Persons With

Disabilities Program) (Parts 800--899)

IX Office of Assistant Secretary for Public and Indian

Housing, Department of Housing and Urban

Development (Parts 900--1699)

X Office of Assistant Secretary for Housing--Federal

Housing Commissioner, Department of Housing and

Urban Development (Interstate Land Sales

Registration Program) (Parts 1700--1799)

XII Office of Inspector General, Department of Housing and

Urban Development (Parts 2000--2099)

XV Emergency Mortgage Insurance and Loan Programs,

Department of Housing and Urban Development (Parts

2700--2799) [Reserved]

XX Office of Assistant Secretary for Housing--Federal

Housing Commissioner, Department of Housing and

Urban Development (Parts 3200--3899)

XXIV Board of Directors of the HOPE for Homeowners Program

(Parts 4000--4099) [Reserved]

XXV Neighborhood Reinvestment Corporation (Parts 4100--

4199)

Title 25--Indians

I Bureau of Indian Affairs, Department of the Interior

(Parts 1--299)

II Indian Arts and Crafts Board, Department of the

Interior (Parts 300--399)

III National Indian Gaming Commission, Department of the

Interior (Parts 500--599)

IV Office of Navajo and Hopi Indian Relocation (Parts

700--799)

V Bureau of Indian Affairs, Department of the Interior,

and Indian Health Service, Department of Health

and Human Services (Part 900)

VI Office of the Assistant Secretary-Indian Affairs,

Department of the Interior (Parts 1000--1199)

VII Office of the Special Trustee for American Indians,

Department of the Interior (Parts 1200--1299)

Title 26--Internal Revenue

I Internal Revenue Service, Department of the Treasury

(Parts 1--End)

Title 27--Alcohol, Tobacco Products and Firearms

I Alcohol and Tobacco Tax and Trade Bureau, Department

of the Treasury (Parts 1--399)

II Bureau of Alcohol, Tobacco, Firearms, and Explosives,

Department of Justice (Parts 400--699)

Title 28--Judicial Administration

I Department of Justice (Parts 0--299)

III Federal Prison Industries, Inc., Department of Justice

(Parts 300--399)

V Bureau of Prisons, Department of Justice (Parts 500--

599)

VI Offices of Independent Counsel, Department of Justice

(Parts 600--699)

VII Office of Independent Counsel (Parts 700--799)

VIII Court Services and Offender Supervision Agency for the

District of Columbia (Parts 800--899)

IX National Crime Prevention and Privacy Compact Council

(Parts 900--999)

XI Department of Justice and Department of State (Parts

1100--1199)

Title 29--Labor

Subtitle A--Office of the Secretary of Labor (Parts

0--99)

Subtitle B--Regulations Relating to Labor

I National Labor Relations Board (Parts 100--199)

II Office of Labor-Management Standards, Department of

Labor (Parts 200--299)

III National Railroad Adjustment Board (Parts 300--399)

IV Office of Labor-Management Standards, Department of

Labor (Parts 400--499)

V Wage and Hour Division, Department of Labor (Parts

500--899)

IX Construction Industry Collective Bargaining Commission

(Parts 900--999)

X National Mediation Board (Parts 1200--1299)

XII Federal Mediation and Conciliation Service (Parts

1400--1499)

XIV Equal Employment Opportunity Commission (Parts 1600--

1699)

XVII Occupational Safety and Health Administration,

Department of Labor (Parts 1900--1999)

XX Occupational Safety and Health Review Commission

(Parts 2200--2499)

XXV Employee Benefits Security Administration, Department

of Labor (Parts 2500--2599)

XXVII Federal Mine Safety and Health Review Commission

(Parts 2700--2799)

XL Pension Benefit Guaranty Corporation (Parts 4000--

4999)

Title 30--Mineral Resources

I Mine Safety and Health Administration, Department of

Labor (Parts 1--199)

II Bureau of Safety and Environmental Enforcement,

Department of the Interior (Parts 200--299)

IV Geological Survey, Department of the Interior (Parts

400--499)

V Bureau of Ocean Energy Management, Department of the

Interior (Parts 500--599)

VII Office of Surface Mining Reclamation and Enforcement,

Department of the Interior (Parts 700--999)

XII Office of Natural Resources Revenue, Department of the

Interior (Parts 1200--1299)

Title 31--Money and Finance: Treasury

Subtitle A--Office of the Secretary of the Treasury

(Parts 0--50)

Subtitle B--Regulations Relating to Money and Finance

I Monetary Offices, Department of the Treasury (Parts

51--199)

II Fiscal Service, Department of the Treasury (Parts

200--399)

IV Secret Service, Department of the Treasury (Parts

400--499)

V Office of Foreign Assets Control, Department of the

Treasury (Parts 500--599)

VI Bureau of Engraving and Printing, Department of the

Treasury (Parts 600--699)

VII Federal Law Enforcement Training Center, Department of

the Treasury (Parts 700--799)

VIII Office of International Investment, Department of the

Treasury (Parts 800--899)

IX Federal Claims Collection Standards (Department of the

Treasury--Department of Justice) (Parts 900--999)

X Financial Crimes Enforcement Network, Department of

the Treasury (Parts 1000--1099)

Title 32--National Defense

Subtitle A--Department of Defense

I Office of the Secretary of Defense (Parts 1--399)

V Department of the Army (Parts 400--699)

VI Department of the Navy (Parts 700--799)

VII Department of the Air Force (Parts 800--1099)

Subtitle B--Other Regulations Relating to National

Defense

XII Defense Logistics Agency (Parts 1200--1299)

XVI Selective Service System (Parts 1600--1699)

XVII Office of the Director of National Intelligence (Parts

1700--1799)

XVIII National Counterintelligence Center (Parts 1800--1899)

XIX Central Intelligence Agency (Parts 1900--1999)

XX Information Security Oversight Office, National

Archives and Records Administration (Parts 2000--

2099)

XXI National Security Council (Parts 2100--2199)

XXIV Office of Science and Technology Policy (Parts 2400--

2499)

XXVII Office for Micronesian Status Negotiations (Parts

2700--2799)

XXVIII Office of the Vice President of the United States

(Parts 2800--2899)

Title 33--Navigation and Navigable Waters

I Coast Guard, Department of Homeland Security (Parts

1--199)

II Corps of Engineers, Department of the Army (Parts

200--399)

IV Saint Lawrence Seaway Development Corporation,

Department of Transportation (Parts 400--499)

Title 34--Education

Subtitle A--Office of the Secretary, Department of

Education (Parts 1--99)

Subtitle B--Regulations of the Offices of the

Department of Education

I Office for Civil Rights, Department of Education

(Parts 100--199)

II Office of Elementary and Secondary Education,

Department of Education (Parts 200--299)

III Office of Special Education and Rehabilitative

Services, Department of Education (Parts 300--399)

IV Office of Career, Technical and Adult Education,

Department of Education (Parts 400--499)

V Office of Bilingual Education and Minority Languages

Affairs, Department of Education (Parts 500--599)

[Reserved]

VI Office of Postsecondary Education, Department of

Education (Parts 600--699)

VII Office of Educational Research and Improvement,

Department of Education (Parts 700--799)

[Reserved]

Subtitle C--Regulations Relating to Education

XI [Reserved]

XII National Council on Disability (Parts 1200--1299)

Title 35 [Reserved]

Title 36--Parks, Forests, and Public Property

I National Park Service, Department of the Interior

(Parts 1--199)

II Forest Service, Department of Agriculture (Parts 200--

299)

III Corps of Engineers, Department of the Army (Parts

300--399)

IV American Battle Monuments Commission (Parts 400--499)

V Smithsonian Institution (Parts 500--599)

VI [Reserved]

VII Library of Congress (Parts 700--799)

VIII Advisory Council on Historic Preservation (Parts 800--

899)

IX Pennsylvania Avenue Development Corporation (Parts

900--999)

X Presidio Trust (Parts 1000--1099)

XI Architectural and Transportation Barriers Compliance

Board (Parts 1100--1199)

XII National Archives and Records Administration (Parts

1200--1299)

XV Oklahoma City National Memorial Trust (Parts 1500--

1599)

XVI Morris K. Udall Scholarship and Excellence in National

Environmental Policy Foundation (Parts 1600--1699)

Title 37--Patents, Trademarks, and Copyrights

I United States Patent and Trademark Office, Department

of Commerce (Parts 1--199)

II U.S. Copyright Office, Library of Congress (Parts

200--299)

III Copyright Royalty Board, Library of Congress (Parts

300--399)

IV Assistant Secretary for Technology Policy, Department

of Commerce (Parts 400--599)

Title 38--Pensions, Bonuses, and Veterans' Relief

I Department of Veterans Affairs (Parts 0--199)

II Armed Forces Retirement Home (Parts 200--299)

Title 39--Postal Service

I United States Postal Service (Parts 1--999)

III Postal Regulatory Commission (Parts 3000--3099)

Title 40--Protection of Environment

I Environmental Protection Agency (Parts 1--1099)

IV Environmental Protection Agency and Department of

Justice (Parts 1400--1499)

V Council on Environmental Quality (Parts 1500--1599)

VI Chemical Safety and Hazard Investigation Board (Parts

1600--1699)

VII Environmental Protection Agency and Department of

Defense; Uniform National Discharge Standards for

Vessels of the Armed Forces (Parts 1700--1799)

VIII Gulf Coast Ecosystem Restoration Council (Parts 1800--

1899)

Title 41--Public Contracts and Property Management

Subtitle A--Federal Procurement Regulations System

[Note]

Subtitle B--Other Provisions Relating to Public

Contracts

50 Public Contracts, Department of Labor (Parts 50-1--50-

999)

51 Committee for Purchase From People Who Are Blind or

Severely Disabled (Parts 51-1--51-99)

60 Office of Federal Contract Compliance Programs, Equal

Employment Opportunity, Department of Labor (Parts

60-1--60-999)

61 Office of the Assistant Secretary for Veterans'

Employment and Training Service, Department of

Labor (Parts 61-1--61-999)

62--100 [Reserved]

Subtitle C--Federal Property Management Regulations

System

101 Federal Property Management Regulations (Parts 101-1--

101-99)

102 Federal Management Regulation (Parts 102-1--102-299)

103--104 [Reserved]

105 General Services Administration (Parts 105-1--105-999)

109 Department of Energy Property Management Regulations

(Parts 109-1--109-99)

114 Department of the Interior (Parts 114-1--114-99)

115 Environmental Protection Agency (Parts 115-1--115-99)

128 Department of Justice (Parts 128-1--128-99)

129--200 [Reserved]

Subtitle D--Other Provisions Relating to Property

Management [Reserved]

Subtitle E--Federal Information Resources Management

Regulations System [Reserved]

Subtitle F--Federal Travel Regulation System

300 General (Parts 300-1--300-99)

301 Temporary Duty (TDY) Travel Allowances (Parts 301-1--

301-99)

302 Relocation Allowances (Parts 302-1--302-99)

303 Payment of Expenses Connected with the Death of

Certain Employees (Part 303-1--303-99)

304 Payment of Travel Expenses from a Non-Federal Source

(Parts 304-1--304-99)

Title 42--Public Health

I Public Health Service, Department of Health and Human

Services (Parts 1--199)

IV Centers for Medicare & Medicaid Services, Department

of Health and Human Services (Parts 400--599)

V Office of Inspector General-Health Care, Department of

Health and Human Services (Parts 1000--1999)

Title 43--Public Lands: Interior

Subtitle A--Office of the Secretary of the Interior

(Parts 1--199)

Subtitle B--Regulations Relating to Public Lands

I Bureau of Reclamation, Department of the Interior

(Parts 400--999)

II Bureau of Land Management, Department of the Interior

(Parts 1000--9999)

III Utah Reclamation Mitigation and Conservation

Commission (Parts 10000--10099)

Title 44--Emergency Management and Assistance

I Federal Emergency Management Agency, Department of

Homeland Security (Parts 0--399)

IV Department of Commerce and Department of

Transportation (Parts 400--499)

Title 45--Public Welfare

Subtitle A--Department of Health and Human Services

(Parts 1--199)

Subtitle B--Regulations Relating to Public Welfare

II Office of Family Assistance (Assistance Programs),

Administration for Children and Families,

Department of Health and Human Services (Parts

200--299)

III Office of Child Support Enforcement (Child Support

Enforcement Program), Administration for Children

and Families, Department of Health and Human

Services (Parts 300--399)

IV Office of Refugee Resettlement, Administration for

Children and Families, Department of Health and

Human Services (Parts 400--499)

V Foreign Claims Settlement Commission of the United

States, Department of Justice (Parts 500--599)

VI National Science Foundation (Parts 600--699)

VII Commission on Civil Rights (Parts 700--799)

VIII Office of Personnel Management (Parts 800--899)

X Office of Community Services, Administration for

Children and Families, Department of Health and

Human Services (Parts 1000--1099)

XI National Foundation on the Arts and the Humanities

(Parts 1100--1199)

XII Corporation for National and Community Service (Parts

1200--1299)

XIII Office of Human Development Services, Department of

Health and Human Services (Parts 1300--1399)

XVI Legal Services Corporation (Parts 1600--1699)

XVII National Commission on Libraries and Information

Science (Parts 1700--1799)

XVIII Harry S. Truman Scholarship Foundation (Parts 1800--

1899)

XXI Commission on Fine Arts (Parts 2100--2199)

XXIII Arctic Research Commission (Part 2301)

XXIV James Madison Memorial Fellowship Foundation (Parts

2400--2499)

XXV Corporation for National and Community Service (Parts

2500--2599)

Title 46--Shipping

I Coast Guard, Department of Homeland Security (Parts

1--199)

II Maritime Administration, Department of Transportation

(Parts 200--399)

III Coast Guard (Great Lakes Pilotage), Department of

Homeland Security (Parts 400--499)

IV Federal Maritime Commission (Parts 500--599)

Title 47--Telecommunication

I Federal Communications Commission (Parts 0--199)

II Office of Science and Technology Policy and National

Security Council (Parts 200--299)

III National Telecommunications and Information

Administration, Department of Commerce (Parts

300--399)

IV National Telecommunications and Information

Administration, Department of Commerce, and

National Highway Traffic Safety Administration,

Department of Transportation (Parts 400--499)

Title 48--Federal Acquisition Regulations System

1 Federal Acquisition Regulation (Parts 1--99)

2 Defense Acquisition Regulations System, Department of

Defense (Parts 200--299)

3 Health and Human Services (Parts 300--399)

4 Department of Agriculture (Parts 400--499)

5 General Services Administration (Parts 500--599)

6 Department of State (Parts 600--699)

7 Agency for International Development (Parts 700--799)

8 Department of Veterans Affairs (Parts 800--899)

9 Department of Energy (Parts 900--999)

10 Department of the Treasury (Parts 1000--1099)

12 Department of Transportation (Parts 1200--1299)

13 Department of Commerce (Parts 1300--1399)

14 Department of the Interior (Parts 1400--1499)

15 Environmental Protection Agency (Parts 1500--1599)

16 Office of Personnel Management, Federal Employees

Health Benefits Acquisition Regulation (Parts

1600--1699)

17 Office of Personnel Management (Parts 1700--1799)

18 National Aeronautics and Space Administration (Parts

1800--1899)

19 Broadcasting Board of Governors (Parts 1900--1999)

20 Nuclear Regulatory Commission (Parts 2000--2099)

21 Office of Personnel Management, Federal Employees

Group Life Insurance Federal Acquisition

Regulation (Parts 2100--2199)

23 Social Security Administration (Parts 2300--2399)

24 Department of Housing and Urban Development (Parts

2400--2499)

25 National Science Foundation (Parts 2500--2599)

28 Department of Justice (Parts 2800--2899)

29 Department of Labor (Parts 2900--2999)

30 Department of Homeland Security, Homeland Security

Acquisition Regulation (HSAR) (Parts 3000--3099)

34 Department of Education Acquisition Regulation (Parts

3400--3499)

51 Department of the Army Acquisition Regulations (Parts

5100--5199)

52 Department of the Navy Acquisition Regulations (Parts

5200--5299)

53 Department of the Air Force Federal Acquisition

Regulation Supplement (Parts 5300--5399)

[Reserved]

54 Defense Logistics Agency, Department of Defense (Parts

5400--5499)

57 African Development Foundation (Parts 5700--5799)

61 Civilian Board of Contract Appeals, General Services

Administration (Parts 6100--6199)

63 Department of Transportation Board of Contract Appeals

(Parts 6300--6399)

99 Cost Accounting Standards Board, Office of Federal

Procurement Policy, Office of Management and

Budget (Parts 9900--9999)

Title 49--Transportation

Subtitle A--Office of the Secretary of Transportation

(Parts 1--99)

Subtitle B--Other Regulations Relating to

Transportation

I Pipeline and Hazardous Materials Safety

Administration, Department of Transportation

(Parts 100--199)

II Federal Railroad Administration, Department of

Transportation (Parts 200--299)

III Federal Motor Carrier Safety Administration,

Department of Transportation (Parts 300--399)

IV Coast Guard, Department of Homeland Security (Parts

400--499)

V National Highway Traffic Safety Administration,

Department of Transportation (Parts 500--599)

VI Federal Transit Administration, Department of

Transportation (Parts 600--699)

VII National Railroad Passenger Corporation (AMTRAK)

(Parts 700--799)

VIII National Transportation Safety Board (Parts 800--999)

X Surface Transportation Board, Department of

Transportation (Parts 1000--1399)

XI Research and Innovative Technology Administration,

Department of Transportation (Parts 1400--1499)

[Reserved]

XII Transportation Security Administration, Department of

Homeland Security (Parts 1500--1699)

Title 50--Wildlife and Fisheries

I United States Fish and Wildlife Service, Department of

the Interior (Parts 1--199)

II National Marine Fisheries Service, National Oceanic

and Atmospheric Administration, Department of

Commerce (Parts 200--299)

III International Fishing and Related Activities (Parts

300--399)

IV Joint Regulations (United States Fish and Wildlife

Service, Department of the Interior and National

Marine Fisheries Service, National Oceanic and

Atmospheric Administration, Department of

Commerce); Endangered Species Committee

Regulations (Parts 400--499)

V Marine Mammal Commission (Parts 500--599)

VI Fishery Conservation and Management, National Oceanic

and Atmospheric Administration, Department of

Commerce (Parts 600--699)

Alphabetical List of Agencies Appearing in the CFR

(Revised as of April 1, 2015)

CFR Title, Subtitle or

Agency Chapter Administrative Committee of the Federal Register 1, IAdministrative Conference of the United States 1, IIIAdvisory Council on Historic Preservation 36, VIIIAdvocacy and Outreach, Office of 7, XXVAfghanistan Reconstruction, Special Inspector 22, LXXXIII

General forAfrican Development Foundation 22, XV

Federal Acquisition Regulation 48, 57Agency for International Development 2, VII; 22, II

Federal Acquisition Regulation 48, 7Agricultural Marketing Service 7, I, IX, X, XIAgricultural Research Service 7, VAgriculture Department 2, IV; 5, LXXIII

Advocacy and Outreach, Office of 7, XXV

Agricultural Marketing Service 7, I, IX, X, XI

Agricultural Research Service 7, V

Animal and Plant Health Inspection Service 7, III; 9, I

Chief Financial Officer, Office of 7, XXX

Commodity Credit Corporation 7, XIV

Economic Research Service 7, XXXVII

Energy Policy and New Uses, Office of 2, IX; 7, XXIX

Environmental Quality, Office of 7, XXXI

Farm Service Agency 7, VII, XVIII

Federal Acquisition Regulation 48, 4

Federal Crop Insurance Corporation 7, IV

Food and Nutrition Service 7, II

Food Safety and Inspection Service 9, III

Foreign Agricultural Service 7, XV

Forest Service 36, II

Grain Inspection, Packers and Stockyards 7, VIII; 9, II

Administration

Information Resources Management, Office of 7, XXVII

Inspector General, Office of 7, XXVI

National Agricultural Library 7, XLI

National Agricultural Statistics Service 7, XXXVI

National Institute of Food and Agriculture 7, XXXIV

Natural Resources Conservation Service 7, VI

Operations, Office of 7, XXVIII

Procurement and Property Management, Office of 7, XXXII

Rural Business-Cooperative Service 7, XVIII, XLII, L

Rural Development Administration 7, XLII

Rural Housing Service 7, XVIII, XXXV, L

Rural Telephone Bank 7, XVI

Rural Utilities Service 7, XVII, XVIII, XLII, L

Secretary of Agriculture, Office of 7, Subtitle A

Transportation, Office of 7, XXXIII

World Agricultural Outlook Board 7, XXXVIIIAir Force Department 32, VII

Federal Acquisition Regulation Supplement 48, 53Air Transportation Stabilization Board 14, VIAlcohol and Tobacco Tax and Trade Bureau 27, IAlcohol, Tobacco, Firearms, and Explosives, 27, II

Bureau ofAMTRAK 49, VIIAmerican Battle Monuments Commission 36, IVAmerican Indians, Office of the Special Trustee 25, VII Animal and Plant Health Inspection Service 7, III; 9, IAppalachian Regional Commission 5, IXArchitectural and Transportation Barriers 36, XI

Compliance BoardArctic Research Commission 45, XXIIIArmed Forces Retirement Home 5, XIArmy Department 32, V

Engineers, Corps of 33, II; 36, III

Federal Acquisition Regulation 48, 51Bilingual Education and Minority Languages 34, V

Affairs, Office ofBlind or Severely Disabled, Committee for 41, 51

Purchase from People Who AreBroadcasting Board of Governors 22, V

Federal Acquisition Regulation 48, 19Census Bureau 15, ICenters for Medicare & Medicaid Services 42, IVCentral Intelligence Agency 32, XIXChemical Safety and Hazardous Investigation 40, VI

BoardChief Financial Officer, Office of 7, XXXChild Support Enforcement, Office of 45, IIIChildren and Families, Administration for 45, II, III, IV, XCivil Rights, Commission on 5, LXVIII; 45, VIICivil Rights, Office for 34, ICouncil of the Inspectors General on Integrity 5, XCVIII

and EfficiencyCourt Services and Offender Supervision Agency 5, LXX

for the District of ColumbiaCoast Guard 33, I; 46, I; 49, IVCoast Guard (Great Lakes Pilotage) 46, IIICommerce Department 2, XIII; 44, IV; 50, VI

Census Bureau 15, I

Economic Analysis, Bureau of 15, VIII

Economic Development Administration 13, III

Emergency Management and Assistance 44, IV

Federal Acquisition Regulation 48, 13

Foreign-Trade Zones Board 15, IV

Industry and Security, Bureau of 15, VII

International Trade Administration 15, III; 19, III

National Institute of Standards and Technology 15, II

National Marine Fisheries Service 50, II, IV

National Oceanic and Atmospheric 15, IX; 50, II, III, IV,

Administration VI

National Telecommunications and Information 15, XXIII; 47, III, IV

Administration

National Weather Service 15, IX

Patent and Trademark Office, United States 37, I

Productivity, Technology and Innovation, 37, IV

Assistant Secretary for

Secretary of Commerce, Office of 15, Subtitle A

Technology Administration 15, XI

Technology Policy, Assistant Secretary for 37, IVCommercial Space Transportation 14, IIICommodity Credit Corporation 7, XIVCommodity Futures Trading Commission 5, XLI; 17, ICommunity Planning and Development, Office of 24, V, VI

Assistant Secretary forCommunity Services, Office of 45, XComptroller of the Currency 12, IConstruction Industry Collective Bargaining 29, IX

CommissionConsumer Financial Protection Bureau 5, LXXXIV; 12, XConsumer Product Safety Commission 5, LXXI; 16, IICopyright Royalty Board 37, IIICorporation for National and Community Service 2, XXII; 45, XII, XXVCost Accounting Standards Board 48, 99Council on Environmental Quality 40, VCourt Services and Offender Supervision Agency 5, LXX; 28, VIII

for the District of ColumbiaCustoms and Border Protection 19, IDefense Contract Audit Agency 32, IDefense Department 2, XI; 5, XXVI; 32,

Subtitle A; 40, VII

Advanced Research Projects Agency 32, I

Air Force Department 32, VII

Army Department 32, V; 33, II; 36, III,

48, 51

Defense Acquisition Regulations System 48, 2

Defense Intelligence Agency 32, I

Defense Logistics Agency 32, I, XII; 48, 54

Engineers, Corps of 33, II; 36, III

National Imagery and Mapping Agency 32, I

Navy Department 32, VI; 48, 52

Secretary of Defense, Office of 2, XI; 32, IDefense Contract Audit Agency 32, IDefense Intelligence Agency 32, IDefense Logistics Agency 32, XII; 48, 54Defense Nuclear Facilities Safety Board 10, XVIIDelaware River Basin Commission 18, IIIDistrict of Columbia, Court Services and 5, LXX; 28, VIII

Offender Supervision Agency for theDrug Enforcement Administration 21, IIEast-West Foreign Trade Board 15, XIIIEconomic Analysis, Bureau of 15, VIIIEconomic Development Administration 13, IIIEconomic Research Service 7, XXXVIIEducation, Department of 2, XXXIV; 5, LIII

Bilingual Education and Minority Languages 34, V

Affairs, Office of

Civil Rights, Office for 34, I

Educational Research and Improvement, Office 34, VII

of

Elementary and Secondary Education, Office of 34, II

Federal Acquisition Regulation 48, 34

Postsecondary Education, Office of 34, VI

Secretary of Education, Office of 34, Subtitle A

Special Education and Rehabilitative Services, 34, III

Office of

Career, Technical, and Adult Education, Office 34, IV

ofEducational Research and Improvement, Office of 34, VIIElection Assistance Commission 2, LVIII; 11, IIElementary and Secondary Education, Office of 34, IIEmergency Oil and Gas Guaranteed Loan Board 13, VEmergency Steel Guarantee Loan Board 13, IVEmployee Benefits Security Administration 29, XXVEmployees' Compensation Appeals Board 20, IVEmployees Loyalty Board 5, VEmployment and Training Administration 20, VEmployment Standards Administration 20, VIEndangered Species Committee 50, IVEnergy, Department of 2, IX; 5, XXIII; 10, II,

III, X

Federal Acquisition Regulation 48, 9

Federal Energy Regulatory Commission 5, XXIV; 18, I

Property Management Regulations 41, 109Energy, Office of 7, XXIXEngineers, Corps of 33, II; 36, IIIEngraving and Printing, Bureau of 31, VIEnvironmental Protection Agency 2, XV; 5, LIV; 40, I, IV,

VII

Federal Acquisition Regulation 48, 15

Property Management Regulations 41, 115Environmental Quality, Office of 7, XXXIEqual Employment Opportunity Commission 5, LXII; 29, XIVEqual Opportunity, Office of Assistant Secretary 24, I

forExecutive Office of the President 3, I

Environmental Quality, Council on 40, V

Management and Budget, Office of 2, Subtitle A; 5, III,

LXXVII; 14, VI; 48, 99

National Drug Control Policy, Office of 2, XXXVI; 21, III

National Security Council 32, XXI; 47, 2

Presidential Documents 3

Science and Technology Policy, Office of 32, XXIV; 47, II

Trade Representative, Office of the United 15, XX

StatesExport-Import Bank of the United States 2, XXXV; 5, LII; 12, IVFamily Assistance, Office of 45, IIFarm Credit Administration 5, XXXI; 12, VIFarm Credit System Insurance Corporation 5, XXX; 12, XIVFarm Service Agency 7, VII, XVIIIFederal Acquisition Regulation 48, 1Federal Aviation Administration 14, I

Commercial Space Transportation 14, IIIFederal Claims Collection Standards 31, IXFederal Communications Commission 5, XXIX; 47, IFederal Contract Compliance Programs, Office of 41, 60Federal Crop Insurance Corporation 7, IVFederal Deposit Insurance Corporation 5, XXII; 12, IIIFederal Election Commission 5, XXXVII; 11, IFederal Emergency Management Agency 44, IFederal Employees Group Life Insurance Federal 48, 21

Acquisition RegulationFederal Employees Health Benefits Acquisition 48, 16

RegulationFederal Energy Regulatory Commission 5, XXIV; 18, IFederal Financial Institutions Examination 12, XI

CouncilFederal Financing Bank 12, VIIIFederal Highway Administration 23, I, IIFederal Home Loan Mortgage Corporation 1, IVFederal Housing Enterprise Oversight Office 12, XVIIFederal Housing Finance Agency 5, LXXX; 12, XIIFederal Housing Finance Board 12, IXFederal Labor Relations Authority 5, XIV, XLIX; 22, XIVFederal Law Enforcement Training Center 31, VIIFederal Management Regulation 41, 102Federal Maritime Commission 46, IVFederal Mediation and Conciliation Service 29, XIIFederal Mine Safety and Health Review Commission 5, LXXIV; 29, XXVIIFederal Motor Carrier Safety Administration 49, IIIFederal Prison Industries, Inc. 28, IIIFederal Procurement Policy Office 48, 99Federal Property Management Regulations 41, 101Federal Railroad Administration 49, IIFederal Register, Administrative Committee of 1, IFederal Register, Office of 1, IIFederal Reserve System 12, II

Board of Governors 5, LVIIIFederal Retirement Thrift Investment Board 5, VI, LXXVIFederal Service Impasses Panel 5, XIVFederal Trade Commission 5, XLVII; 16, IFederal Transit Administration 49, VIFederal Travel Regulation System 41, Subtitle FFinancial Crimes Enforcement Network 31, XFinancial Research Office 12, XVIFinancial Stability Oversight Council 12, XIIIFine Arts, Commission on 45, XXIFiscal Service 31, IIFish and Wildlife Service, United States 50, I, IVFood and Drug Administration 21, IFood and Nutrition Service 7, IIFood Safety and Inspection Service 9, IIIForeign Agricultural Service 7, XVForeign Assets Control, Office of 31, VForeign Claims Settlement Commission of the 45, V

United StatesForeign Service Grievance Board 22, IXForeign Service Impasse Disputes Panel 22, XIVForeign Service Labor Relations Board 22, XIVForeign-Trade Zones Board 15, IVForest Service 36, IIGeneral Services Administration 5, LVII; 41, 105

Contract Appeals, Board of 48, 61

Federal Acquisition Regulation 48, 5

Federal Management Regulation 41, 102

Federal Property Management Regulations 41, 101

Federal Travel Regulation System 41, Subtitle F

General 41, 300

Payment From a Non-Federal Source for Travel 41, 304

Expenses

Payment of Expenses Connected With the Death 41, 303

of Certain Employees

Relocation Allowances 41, 302

Temporary Duty (TDY) Travel Allowances 41, 301Geological Survey 30, IVGovernment Accountability Office 4, IGovernment Ethics, Office of 5, XVIGovernment National Mortgage Association 24, IIIGrain Inspection, Packers and Stockyards 7, VIII; 9, II

AdministrationGulf Coast Ecosystem Restoration Council 2, LIX; 40, VIIIHarry S. Truman Scholarship Foundation 45, XVIIIHealth and Human Services, Department of 2, III; 5, XLV; 45,

Subtitle A,

Centers for Medicare & Medicaid Services 42, IV

Child Support Enforcement, Office of 45, III

Children and Families, Administration for 45, II, III, IV, X

Community Services, Office of 45, X

Family Assistance, Office of 45, II

Federal Acquisition Regulation 48, 3

Food and Drug Administration 21, I

Human Development Services, Office of 45, XIII

Indian Health Service 25, V

Inspector General (Health Care), Office of 42, V

Public Health Service 42, I

Refugee Resettlement, Office of 45, IVHomeland Security, Department of 2, XXX; 6, I; 8, I

Coast Guard 33, I; 46, I; 49, IV

Coast Guard (Great Lakes Pilotage) 46, III

Customs and Border Protection 19, I

Federal Emergency Management Agency 44, I

Human Resources Management and Labor Relations 5, XCVII

Systems

Immigration and Customs Enforcement Bureau 19, IV

Transportation Security Administration 49, XIIHOPE for Homeowners Program, Board of Directors 24, XXIV

ofHousing and Urban Development, Department of 2, XXIV; 5, LXV; 24,

Subtitle B

Community Planning and Development, Office of 24, V, VI

Assistant Secretary for

Equal Opportunity, Office of Assistant 24, I

Secretary for

Federal Acquisition Regulation 48, 24

Federal Housing Enterprise Oversight, Office 12, XVII

of

Government National Mortgage Association 24, III

Housing--Federal Housing Commissioner, Office 24, II, VIII, X, XX

of Assistant Secretary for

Housing, Office of, and Multifamily Housing 24, IV

Assistance Restructuring, Office of

Inspector General, Office of 24, XII

Public and Indian Housing, Office of Assistant 24, IX

Secretary for

Secretary, Office of 24, Subtitle A, VIIHousing--Federal Housing Commissioner, Office of 24, II, VIII, X, XX

Assistant Secretary forHousing, Office of, and Multifamily Housing 24, IV

Assistance Restructuring, Office ofHuman Development Services, Office of 45, XIIIImmigration and Customs Enforcement Bureau 19, IVImmigration Review, Executive Office for 8, VIndependent Counsel, Office of 28, VIIIndian Affairs, Bureau of 25, I, VIndian Affairs, Office of the Assistant 25, VI

SecretaryIndian Arts and Crafts Board 25, II Indian Health Service 25, VIndustry and Security, Bureau of 15, VIIInformation Resources Management, Office of 7, XXVIIInformation Security Oversight Office, National 32, XX

Archives and Records AdministrationInspector General

Agriculture Department 7, XXVI

Health and Human Services Department 42, V

Housing and Urban Development Department 24, XII, XVInstitute of Peace, United States 22, XVIIInter-American Foundation 5, LXIII; 22, XInterior Department 2, XIV

American Indians, Office of the Special 25, VII

Trustee

Endangered Species Committee 50, IV

Federal Acquisition Regulation 48, 14

Federal Property Management Regulations System 41, 114

Fish and Wildlife Service, United States 50, I, IV

Geological Survey 30, IV

Indian Affairs, Bureau of 25, I, V

Indian Affairs, Office of the Assistant 25, VI

Secretary

Indian Arts and Crafts Board 25, II

Land Management, Bureau of 43, II

National Indian Gaming Commission 25, III

National Park Service 36, I

Natural Resource Revenue, Office of 30, XII

Ocean Energy Management, Bureau of 30, V

Reclamation, Bureau of 43, I

Safety and Enforcement Bureau, Bureau of 30, II

Secretary of the Interior, Office of 2, XIV; 43, Subtitle A

Surface Mining Reclamation and Enforcement, 30, VII

Office ofInternal Revenue Service 26, IInternational Boundary and Water Commission, 22, XI

United States and Mexico, United States

SectionInternational Development, United States Agency 22, II

for

Federal Acquisition Regulation 48, 7International Development Cooperation Agency, 22, XII

United StatesInternational Joint Commission, United States 22, IV

and CanadaInternational Organizations Employees Loyalty 5, V

BoardInternational Trade Administration 15, III; 19, IIIInternational Trade Commission, United States 19, IIInterstate Commerce Commission 5, XLInvestment Security, Office of 31, VIIIJames Madison Memorial Fellowship Foundation 45, XXIVJapan-United States Friendship Commission 22, XVIJoint Board for the Enrollment of Actuaries 20, VIIIJustice Department 2, XXVIII; 5, XXVIII; 28,

I, XI; 40, IV

Alcohol, Tobacco, Firearms, and Explosives, 27, II

Bureau of

Drug Enforcement Administration 21, II

Federal Acquisition Regulation 48, 28

Federal Claims Collection Standards 31, IX

Federal Prison Industries, Inc. 28, III

Foreign Claims Settlement Commission of the 45, V

United States

Immigration Review, Executive Office for 8, V

Offices of Independent Counsel 28, VI

Prisons, Bureau of 28, V

Property Management Regulations 41, 128Labor Department 2, XXIX; 5, XLII

Employee Benefits Security Administration 29, XXV

Employees' Compensation Appeals Board 20, IV

Employment and Training Administration 20, V

Employment Standards Administration 20, VI

Federal Acquisition Regulation 48, 29

Federal Contract Compliance Programs, Office 41, 60

of

Federal Procurement Regulations System 41, 50

Labor-Management Standards, Office of 29, II, IV

Mine Safety and Health Administration 30, I

Occupational Safety and Health Administration 29, XVII

Office of Workers' Compensation Programs 20, VII

Public Contracts 41, 50

Secretary of Labor, Office of 29, Subtitle A

Veterans' Employment and Training Service, 41, 61; 20, IX

Office of the Assistant Secretary for

Wage and Hour Division 29, V

Workers' Compensation Programs, Office of 20, ILabor-Management Standards, Office of 29, II, IVLand Management, Bureau of 43, IILegal Services Corporation 45, XVILibrary of Congress 36, VII

Copyright Royalty Board 37, III

U.S. Copyright Office 37, IILocal Television Loan Guarantee Board 7, XXManagement and Budget, Office of 5, III, LXXVII; 14, VI;

48, 99Marine Mammal Commission 50, VMaritime Administration 46, IIMerit Systems Protection Board 5, II, LXIVMicronesian Status Negotiations, Office for 32, XXVIIMilitary Compensation and Retirement 5, XCIV

Modernization CommissionMillennium Challenge Corporation 22, XIIIMine Safety and Health Administration 30, IMinority Business Development Agency 15, XIVMiscellaneous Agencies 1, IVMonetary Offices 31, IMorris K. Udall Scholarship and Excellence in 36, XVI

National Environmental Policy FoundationMuseum and Library Services, Institute of 2, XXXINational Aeronautics and Space Administration 22, XVIII; 5, LIX; 14, V

Federal Acquisition Regulation 48, 18National Agricultural Library 7, XLINational Agricultural Statistics Service 7, XXXVINational and Community Service, Corporation for 2, XXII; 45, XII, XXVNational Archives and Records Administration 2, XXVI; 5, LXVI; 36, XII

Information Security Oversight Office 32, XXNational Capital Planning Commission 1, IVNational Commission for Employment Policy 1, IVNational Commission on Libraries and Information 45, XVII

ScienceNational Council on Disability 34, XIINational Counterintelligence Center 32, XVIIINational Credit Union Administration 5, LXXXVI; 12, VIINational Crime Prevention and Privacy Compact 28, IX

CouncilNational Drug Control Policy, Office of 2, XXXVI; 21, IIINational Endowment for the Arts 2, XXXIINational Endowment for the Humanities 2, XXXIIINational Foundation on the Arts and the 45, XI

HumanitiesNational Highway Traffic Safety Administration 23, II, III; 47, VI; 49, VNational Imagery and Mapping Agency 32, INational Indian Gaming Commission 25, IIINational Institute of Food and Agriculture 7, XXXIVNational Institute of Standards and Technology 15, IINational Intelligence, Office of Director of 32, XVIINational Labor Relations Board 5, LXI; 29, INational Marine Fisheries Service 50, II, IVNational Mediation Board 29, XNational Oceanic and Atmospheric Administration 15, IX; 50, II, III, IV,

VINational Park Service 36, INational Railroad Adjustment Board 29, IIINational Railroad Passenger Corporation (AMTRAK) 49, VIINational Science Foundation 2, XXV; 5, XLIII; 45, VI

Federal Acquisition Regulation 48, 25 National Security Council 32, XXINational Security Council and Office of Science 47, II

and Technology PolicyNational Telecommunications and Information 15, XXIII; 47, III, IV

AdministrationNational Transportation Safety Board 49, VIIINatural Resources Conservation Service 7, VINatural Resource Revenue, Office of 30, XIINavajo and Hopi Indian Relocation, Office of 25, IVNavy Department 32, VI

Federal Acquisition Regulation 48, 52Neighborhood Reinvestment Corporation 24, XXVNortheast Interstate Low-Level Radioactive Waste 10, XVIII

CommissionNuclear Regulatory Commission 2, XX; 5, XLVIII; 10, I

Federal Acquisition Regulation 48, 20Occupational Safety and Health Administration 29, XVIIOccupational Safety and Health Review Commission 29, XXOcean Energy Management, Bureau of 30, VOffices of Independent Counsel 28, VIOffice of Workers' Compensation Programs 20, VIIOklahoma City National Memorial Trust 36, XVOperations Office 7, XXVIIIOverseas Private Investment Corporation 5, XXXIII; 22, VIIPatent and Trademark Office, United States 37, IPayment From a Non-Federal Source for Travel 41, 304

ExpensesPayment of Expenses Connected With the Death of 41, 303

Certain EmployeesPeace Corps 2, XXXVII; 22, IIIPennsylvania Avenue Development Corporation 36, IXPension Benefit Guaranty Corporation 29, XLPersonnel Management, Office of 5, I, XXXV; 45, VIII

Human Resources Management and Labor Relations 5, XCVII

Systems, Department of Homeland Security

Federal Acquisition Regulation 48, 17

Federal Employees Group Life Insurance Federal 48, 21

Acquisition Regulation

Federal Employees Health Benefits Acquisition 48, 16

RegulationPipeline and Hazardous Materials Safety 49, I

AdministrationPostal Regulatory Commission 5, XLVI; 39, IIIPostal Service, United States 5, LX; 39, IPostsecondary Education, Office of 34, VIPresident's Commission on White House 1, IV

FellowshipsPresidential Documents 3Presidio Trust 36, XPrisons, Bureau of 28, VPrivacy and Civil Liberties Oversight Board 6, XProcurement and Property Management, Office of 7, XXXIIProductivity, Technology and Innovation, 37, IV

Assistant SecretaryPublic Contracts, Department of Labor 41, 50Public and Indian Housing, Office of Assistant 24, IX

Secretary forPublic Health Service 42, IRailroad Retirement Board 20, IIReclamation, Bureau of 43, IRecovery Accountability and Transparency Board 4, IIRefugee Resettlement, Office of 45, IVRelocation Allowances 41, 302Research and Innovative Technology 49, XI

AdministrationRural Business-Cooperative Service 7, XVIII, XLII, LRural Development Administration 7, XLIIRural Housing Service 7, XVIII, XXXV, LRural Telephone Bank 7, XVIRural Utilities Service 7, XVII, XVIII, XLII, LSafety and Environmental Enforcement, Bureau of 30, IISaint Lawrence Seaway Development Corporation 33, IVScience and Technology Policy, Office of 32, XXIV Science and Technology Policy, Office of, and 47, II

National Security CouncilSecret Service 31, IVSecurities and Exchange Commission 5, XXXIV; 17, IISelective Service System 32, XVISmall Business Administration 2, XXVII; 13, ISmithsonian Institution 36, VSocial Security Administration 2, XXIII; 20, III; 48, 23Soldiers' and Airmen's Home, United States 5, XISpecial Counsel, Office of 5, VIIISpecial Education and Rehabilitative Services, 34, III

Office ofState Department 2, VI; 22, I; 28, XI

Federal Acquisition Regulation 48, 6Surface Mining Reclamation and Enforcement, 30, VII

Office ofSurface Transportation Board 49, XSusquehanna River Basin Commission 18, VIIITechnology Administration 15, XITechnology Policy, Assistant Secretary for 37, IVTennessee Valley Authority 5, LXIX; 18, XIIIThrift Supervision Office, Department of the 12, V

TreasuryTrade Representative, United States, Office of 15, XXTransportation, Department of 2, XII; 5, L

Commercial Space Transportation 14, III

Contract Appeals, Board of 48, 63

Emergency Management and Assistance 44, IV

Federal Acquisition Regulation 48, 12

Federal Aviation Administration 14, I

Federal Highway Administration 23, I, II

Federal Motor Carrier Safety Administration 49, III

Federal Railroad Administration 49, II

Federal Transit Administration 49, VI

Maritime Administration 46, II

National Highway Traffic Safety Administration 23, II, III; 47, IV; 49, V

Pipeline and Hazardous Materials Safety 49, I

Administration

Saint Lawrence Seaway Development Corporation 33, IV

Secretary of Transportation, Office of 14, II; 49, Subtitle A

Surface Transportation Board 49, X

Transportation Statistics Bureau 49, XITransportation, Office of 7, XXXIIITransportation Security Administration 49, XIITransportation Statistics Bureau 49, XITravel Allowances, Temporary Duty (TDY) 41, 301Treasury Department 2, X;5, XXI; 12, XV; 17,

IV; 31, IX

Alcohol and Tobacco Tax and Trade Bureau 27, I

Community Development Financial Institutions 12, XVIII

Fund

Comptroller of the Currency 12, I

Customs and Border Protection 19, I

Engraving and Printing, Bureau of 31, VI

Federal Acquisition Regulation 48, 10

Federal Claims Collection Standards 31, IX

Federal Law Enforcement Training Center 31, VII

Financial Crimes Enforcement Network 31, X

Fiscal Service 31, II

Foreign Assets Control, Office of 31, V

Internal Revenue Service 26, I

Investment Security, Office of 31, VIII

Monetary Offices 31, I

Secret Service 31, IV

Secretary of the Treasury, Office of 31, Subtitle A

Thrift Supervision, Office of 12, VTruman, Harry S. Scholarship Foundation 45, XVIIIUnited States and Canada, International Joint 22, IV

CommissionUnited States and Mexico, International Boundary 22, XI

and Water Commission, United States SectionU.S. Copyright Office 37, IIUtah Reclamation Mitigation and Conservation 43, III

Commission Veterans Affairs Department 2, VIII; 38, I

Federal Acquisition Regulation 48, 8Veterans' Employment and Training Service, 41, 61; 20, IX

Office of the Assistant Secretary forVice President of the United States, Office of 32, XXVIIICareer, Technical and Adult Education, Office of 34, IVWage and Hour Division 29, VWater Resources Council 18, VIWorkers' Compensation Programs, Office of 20, IWorld Agricultural Outlook Board 7, XXXVIII

Table of OMB Control Numbers The OMB control numbers for chapter I of title 26 were consolidated into Sec. Sec. 601.9000 and 602.101 at 50 FR 10221, Mar. 14, 1985. At 61 FR 58008, Nov. 12, 1996, Sec. 601.9000 was removed. Section 602.101 is reprinted below for the convenience of the user.