There shall be allowed as a deduction an amount equal to the qualified tips received during the taxable year that are included on statements furnished to the individual pursuant to section 6041(d)(3), ...

Employees shall have the right to self-organization, to form, join, or assist labor organizations, to bargain collectively through representatives of their own choosing, and to engage in other ...

(a) Making an Offer; Judgment on an Accepted Offer. At least 14 days before the date set for trial, a party defending against a claim may serve on an opposing party an offer to allow judgment on ...

The Secretary of Health and Human Services shall permit a qualified health plan to provide coverage through a qualified direct primary care medical home plan that meets criteria established by the ...

At 82 FR 20548, May 3, 2017, as required by the Congressional Review Act and Public Law 115-21, the Occupational Safety and Health Administration removed all amendments to part 1904 published at 81 FR ...

with intent permanently to deprive or defraud another person of the use and benefit of property or to appropriate it to his own use or the use of any person other than the owner, steals that property ...

Misjoinder of parties is not a ground for dismissing an action. On motion or on its own, the court may at any time, on just terms, add or drop a party. The court may also sever any claim against a ...

Act Oct. 17, 1940, ch. 888, as added Pub. L. 108–189, § 1, Dec. 19, 2003, 117 Stat. 2835, comprising this chapter, was formerly set out in the Appendix to this title, prior to the elimination of the ...

(2) Where the case is within the next section respecting shipment tender requires that the seller comply with its provisions. (3) Where the seller is required to deliver at a particular destination ...

If an election is made under subsection (a), the first installment shall be paid on the due date (determined without regard to any extension of time for filing the return) for the return of tax for ...

the value of such covered gift or bequest. (b) Tax to be paid by recipient The tax imposed by subsection (a) on any covered gift or bequest shall be paid by the person receiving such gift or bequest. ...

For purposes of this subchapter, an existing partnership shall be considered as continuing if it is not terminated. For purposes of subsection (a), a partnership shall be considered as terminated only ...