(4). L. 116–94, div. any portion of the purchase price paid or incurred by the. (b)(13). L. 91–172, set out as a note under section 511 of this title. (a). L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. Pub. Pub. L. 91–172, § 121(b)(2)(A), inserted reference to exceptions set out in subsec. L. 105–34, § 1041(a), amended par. This subsection shall not apply to employer securities (within the meaning of section 409(l)) held by an employee stock ownership plan described in section 4975(e)(7). (17) as (15) and substituted in subpar. L. 109–280, title XII, § 1205(c)(1), Aug. 17, 2006, 120 Stat. L. 91–172, § 121(b)(2)(A), inserted reference to pars. L. 112–240, title III, § 319(b), Jan. 2, 2013, 126 Stat. A, title V, § 511(b), Pub. L. 115–97, § 13702(a), added par. Lunch breaks must be uninterrupted. L. 91–172, § 121(b)(2)(D), substituted “Modifications” for “Exceptions, additions, and limitations”, in heading, and, in text preceding par. 512. L. 115–141, set out as a note under section 23 of this title. Section 512 (a) An employer shall not employ an employee for a work period of more than five hours per day without providing the employee with a meal period of not less than 30 minutes, except that if the total work period per day of the employee is no more than six hours, the meal period may be waived by mutual consent of both the employer and employee. (b)(10). Long-standing recognized practice of agricultural or horticultural organizations.”, “The amendment made by this section [amending this section] shall apply to amounts included in gross income in any taxable year beginning after, “The amendments made by subsection (a) [amending this section] shall apply to partnership years beginning on or after, “The amendment made by subsection (a) [amending this section] shall apply to property acquired on or after, “The amendments made by this section [amending this section] shall apply to amounts received on or after, “The amendment made by subsection (a) [amending this section] shall apply to partnership interests acquired after, “The amendment made by subsection (a) [amending this section] shall apply to gain from options which lapse or terminate on or after, “The amendment made by the first section of this Act [amending this section] shall apply with respect to taxable years beginning after, “The amendment made by subsection (a) [amending this section] shall apply to taxable years of trusts beginning after, “Nothing in the amendments made by this section [amending this section and, “Notwithstanding subparagraph (A) [amending this section], income received in a taxable year beginning after, In the case of an organization described in, Special rules applicable to organizations described in paragraph (7), (9), or (17) of section 501(c), For purposes of subparagraph (A), the term “, Applicability to certain corporations described in section 501(c)(2), Limitation on amount of setaside in the case of organizations described in paragraph (9) or (17) of section 501(c), Treatment of existing reserves for post-retirement medical or life insurance benefits, Special rule applicable to organizations described in section 501(c)(19), Definition of payments with respect to securities loans, Subparagraph (A) shall apply only with respect to securities transferred pursuant to an agreement between the transferor and the transferee which provides for—, Special rule for organization with more than 1 unrelated trade or business, In the case of any organization with more than 1. L. 101–508, title XI, § 11801(a)(23), Pub. (2) An employee employed as a commercial driver. 1988—Subsec. Art VII - Ratification. Text read as follows: “This subparagraph shall not apply to payments received or accrued after December 31, 2014.”. 4018, provided that: Amendment by section 221(a)(41)(G) of Pub. Pub. 1969—Subsec. Because Labor Code sections 510 and 512 pertaining to overtime and meal periods do not expressly contain language applying these statutes to public agencies, they are held to apply only to the private sector. L. 108–357, § 233(d), inserted “1361(c)(2)(A)(vi) or” before “1361(c)(6)” in introductory provisions. (e)(3). L. 105–206, set out as a note under section 34 of this title. Subsec. L. 98–369, § 511(b)(1)(B), substituted “paragraph (9), (17), or (20) of section 501(c)” for “section 501(c)(9)”. L. 100–647 substituted “subclause (I)” for “subclause (II)” and a period for comma at end. 444, provided that: Amendment by Pub. L. 105–206 effective July 22, 1998, see section 6023(32) of Pub. Pub. According to California Labor Code Section 512 employees must be allowed a meal break of at least 30 minutes when working more than 5 hours in a single day. California Labor Code section 512 states that “an employer may not employ an employee for a work period of more than five hours per day without providing the employee with a meal period of not less than 30 minutes.” The employer satisfies this obligation if: (1) it relieves its employees of all duty, Employers cannot require employees to do any work while on their lunch breaks. Subsec. Pub. L. 105–34, § 1601(c)(4)(D), substituted “section 1361(c)(6)” for “section 1361(c)(7)”. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 2332, provided that: Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”. L. 92–418 applicable to taxable years beginning after Dec. 31, 1969, see section 1(c) of Pub. L. 105–34, which was approved Aug. 5, 1997. (b)(13)(E)(iv). (b)(13)(E)(iv). Pub. reasonable procedures to implement the obligation of the transferee to furnish to the transferor, for each business day during such period, collateral with a fair market value not less than the fair market value of the security at the close of business on the preceding business day, termination of the loan by the transferor upon notice of not more than 5 business days, and. has a partnership agreement which satisfies the requirements of section 514(c)(9)(B)(vi) at all times beginning on the date of the first certification received by the partnership under subparagraph (C)(i), satisfies the requirements of subparagraphs (B)(i), (C), (D), and (E), if “qualified partnership” is substituted for “, is not an organization which would be prevented from constituting an, This paragraph shall apply with respect to any, the use of special allocations of gains or losses, or, changes in ownership of partnership interests held by, beginning on the date which is the first day of the taxable year of the return in which the election is included or a later day in such taxable year selected by the, ending on the date which is the earliest of a date of revocation selected by the, such person bears a relationship to such other person described in, in the case such other person is a nonprofit organization, if such person, Except for purposes of determining the average, an agricultural or horticultural organization described in. Pub. (a)(3)(E). Pub. L. 94–568, set out as a note under section 501 of this title. For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title. (d). Pub. C, title III, § 306(b), Small Business Job Protection Act of 1996, Pub. Labor Board Claims; Unemployment Benefits; Illegal Background Checks; Consumer Protection. Pub. Art. I substituted “an existing reserve” for “a existing reserve”, and substituted new subcl. 1330–407, provided that: Amendment by Pub. Two or more organizations (and any affiliates of such organizations) shall be treated as affiliates if such organizations are colleges or universities described in. Alaska (a)(3)(A). The modifications referred to in subsection (a) are the following: Except as provided in subparagraph (B), there shall be excluded—, There shall be excluded all gains or losses from the sale, exchange, or other, The net operating loss deduction provided in, Except for purposes of computing the net operating loss under section 172 and paragraph (6), there shall be allowed a specific deduction of $1,000. Pub. 2014—Subsec. L. 113–295, div. Pub. L. 109–135, § 412(ee)(1), redesignated par. Pub. (3) An employee employed in the security services industry as a security officer who is registered pursuant to Chapter 11.5 (commencing with Section 7580) of Division 3 of the Business and Professions Code, and who is employed by a private patrol operator registered pursuant to that chapter. return to the transferor of securities identical to the transferred securities upon termination of the loan. Pub. If during the taxable year, an amount which is attributable to income so set aside is used for a purpose other than that described in clause (i) or (ii), such amount shall be included, under subparagraph (A), in, Clause (i) shall not apply to any income attributable to an existing, For purposes of subclause (I), the term “, All payments during plan years ending on or after the date of the enactment of the. L. 116–94 struck out par. (b)(3)(C). 1546, provided that: Amendment by section 6023(8) of Pub. Pub. 662, Sec. Subsec. L. 98–369, § 511(b)(2), added subpar. I - Legislative Pub. (b) Notwithstanding subdivision (a), the Industrial Welfare Commission may adopt a working condition order permitting a meal period to commence after six hours of work if the commission determines that the order is consistent with the health and welfare of the affected employees. 2008—Subsec. L. 113–295, § 131(a), substituted “December 31, 2014” for “December 31, 2013”. Pub. ), Alabama (b)(17)(B)(ii)(II). (a). Subsec. C, title III, § 306(b), Oct. 3, 2008, 122 Stat. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. such interest shall be treated as an interest in an, all items of income, loss, or deduction taken into account under section 1366(a), and, shall be taken into account in computing the, “The amendment made by this section [amending this section] shall take effect as if included in the amendments made by, Except to the extent provided in paragraph (2), the amendment made by this section [amending this section] shall apply to taxable years beginning after, subparagraph (A) of section 512(a)(6) of the, “The amendment made by this section [amending this section] shall apply to amounts paid or incurred after, “The amendment made by this section [amending this section] shall apply to payments received or accrued after, “The amendments made by subsection (a) [amending this section] shall apply to payments received or accrued after, “The amendments made by this section [amending this section and sections, “The amendments made by this section [amending this section and, Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after the date of the enactment of this Act [, The amendments made by this section shall not apply to any amount received or accrued during the first 2 taxable years beginning on or after the date of the enactment of this Act if such amount is received or accrued pursuant to a written binding contract in effect on, “The amendments made by this section [amending this section] shall apply to taxable years beginning after, The amendment made by this section [amending this section] shall apply to taxable years beginning after, for purposes of applying part III of subchapter F of chapter 1 of the, such organization had a reasonable basis for not treating such, then, for purposes of applying such part III to any such taxable year, in no event shall any portion of such. Pub. Amendment by Pub. If any change is made to the information on this form, notify employees of the change in writing within seven calendar days … 1435, provided that: Amendment by section 319(c) of Pub. 1071, provided that: Amendment by section 1601(c)(4)(A), (D) of Pub. L. 98–369, set out as an Effective Date note under section 419 of this title. (a)(3)(A). 2010—Subsec. L. 95–345 applicable with respect to amounts received after Dec. 31, 1976, as payments with respect to securities loans (as defined in subsec. Except as otherwise provided in section 221(a) of Pub. L. 92–418, set out as a note under section 501 of this title. 815, provided that: Pub. Text read as follows: “Notwithstanding any other provision of this section—, “(A) any organization’s share (whether or not distributed) of the gross income of a publicly traded partnership (as defined in section 469(k)(2)) shall be treated as gross income derived from an unrelated trade or business, and, “(B) such organization’s share of the partnership deductions shall be allowed in computing unrelated business taxable income.”, 1990—Subsec. Pub. L. 110–343, div. II - Executive L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. Pub. C, title III, § 306(a), Pub. L. 94–455, title XIX, § 1951(b)(8)(B), Section 512. For purposes of the preceding sentence, the deductions provided by sections 243 and 245 (relating to dividends received by corporations) shall be treated as not directly connected with the production of gross income. L. 94–396, § 1(b), Sept. 3, 1976, 90 Stat. Art. (14) which read as follows: “Except as provided in paragraph (4), in the case of a church, or convention or association of churches, for taxable years beginning before January 1, 1976, there shall be excluded all gross income derived from a trade or business and all deductions directly connected with the carrying on of such trade or business if such trade or business was carried on by such organization or its predecessor before May 27, 1969.”. Prior to amendment, par. (b)(19)(B)(ii)(I), (C)(i), (D)(i), (ii)(I), (V), are classified to sections 9601(39), 9607, 9617(a), (b), and 9621(d), respectively, of Title 42, The Public Health and Welfare. L. 103–66, title XIII, § 13147(b), Aug. 10, 1993, 107 Stat. Pub. L. 115–141, § 401(b)(21)(F), (H), substituted “or (17)” for “, (17), or (20)” in subpar. Amendment by Pub. (iv) as (iii) and substituted “subparagraph shall not” for “paragraph shall not”. No. Q, title I, § 114(b), Pub. Provide this form to all nonexempt employees at the time of hire. (4) An employee employed by an electrical corporation, a gas corporation, or a local publicly owned electric utility. (e)(2). L. 108–357, § 319(c), added par. L. 108–357, set out as a note under section 501 of this title. (13) related to inclusion in gross income of controlling organization of amounts of interest, annuities, royalties, and rents derived from a controlled organization. Pub. Pub. Pub. (a)(3)(C), (D). L. 91–172, § 121(b)(2)(A), substituted “rents excluded under subparagraph (A)” for “such rents”. Pub. Pub. L. 105–34, set out as a note under section 121 of this title. (b)(1). (b)(15). (E). (b)(15) to (17). 7, 1958, 72 Stat. Pub. L. 111–312 substituted “December 31, 2011” for “December 31, 2009”. Subsec. Georgia California L. 115–141, § 401(b)(21)(E), substituted “or (17)” for “(17), or (20)”. L. 94–455 applicable with respect to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. There shall also be excluded all gains or losses recognized, in connection with the organization’s investment activities, from the lapse or termination of options to buy or sell securities (as defined in, the net operating loss for any taxable year, the amount of the net operating loss carryback or carryover to any taxable year, and the net operating loss deduction for any taxable year shall be determined under, the terms “preceding taxable year” and “preceding taxable years” as used in. 1993—Subsec. Q, title III, § 302(b), Dec. 20, 2019, 133 Stat. Pub. L. 115–97, title I, § 13702(b), Dec. 22, 2017, 131 Stat. (i), substituted “property described in section 1245(a)(3)(C)” for “personal property leased with the real property” in parenthetical of cl. L. 111–312, title VII, § 747(b), Dec. 17, 2010, 124 Stat. (4) “Gas corporation” has the same meaning as provided in Section 222 of the Public Utilities Code. L. 116–94, div. The date of the enactment of the Tax Reform Act of 1984, referred to in subsec. Virginia L. 94–455, §§ 1901(b)(8)(F), 1906(b)(13)(A), 1951(b)(8)(A), redesignated par. Labor Code 512 requires California employers to give unpaid lunch breaks to non-exempt employees. L. 100–203 substituted “for partnerships” for “applicable to partnerships” in heading and amended text generally. Wage and Employment Notice to Employees (Labor Code section 2810.5) - Spanish. Pub. for a purpose specified in section 170(c)(4), or. (b)(13)(E)(iv). Amendment by Pub. CA Labor Code § 516 (2017) (a) Except as provided in Section 512, the Industrial Welfare Commission may adopt or amend working condition orders with respect to break periods, meal periods, and days of rest for any workers in California consistent with the health and welfare of those workers. L. 105–34, title XV, § 1523(b), Aug. 5, 1997, 111 Stat. 1839, provided that: For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of Pub. L. 103–66, title XIII, § 13145(b), Aug. 10, 1993, 107 Stat. (a)(3)(D), is the date of enactment of Pub. (b)(1). (d) If an employee in the motion picture industry or the broadcasting industry, as those industries are defined in Industrial Welfare Commission Wage Order Numbers 11 and 12, is covered by a valid collective bargaining agreement that provides for meal periods and includes a monetary remedy if the employee does not receive a meal period required by the agreement, then the terms, conditions, and remedies of the agreement pertaining to meal periods apply in lieu of the applicable provisions pertaining to meal periods of subdivision (a) of this section, Section 226.7, and Industrial Welfare Commission Wage Order Numbers 11 and 12. Pub. 8, §§ 11010⁠–⁠11170 [wage orders of the California Industrial Welfare Commission].↥ Labor Code, §§ 512, subd. (a)(3)(E)(i). Pub. There shall be excluded all income derived from research for (A) the United States, or any of its agencies or instrumentalities, or (B) any State or political subdivision thereof; and there shall be excluded all deductions directly connected with such income. L. 99–514, as amended, set out as a note under section 401 of this title. (a)(7). If the taxable year of the organization is different from that of the partnership, the amounts to be included or deducted in computing the unrelated business taxable income under paragraph (1) shall be based upon the income and deductions of the partnership for any taxable year of the partnership ending within or with the taxable year of the organization. (Amended by Stats. Subsec. (17). Subsec. (13). The California Labor Code (§§ 226.7 and 512) and the California Wage Orders require employers to provide meal periods as follows: A 30-minute, duty free, unpaid meal period to any employee who works more than five hours in a day. L. 100–203, title X, § 10213(b), Dec. 22, 1987, 101 Stat. (b)(13), (14). Pub. (a)(5) of this section), and transfers of securities, under agreements described in section 1058 of this title, occurring after such date, see section 2(e) of Pub. Labor Code Section 512. (B) “educational organization described in section 170(b)(1)(A)(ii)” for “educational institution (as defined in section 151(e)(4))” after “order or by an”, and struck out “or his delegate” after “Secretary”. Pub. L. 115–97, § 11002(d)(1)(Y), substituted “for ‘calendar year 2016’ in subparagraph (A)(ii)” for “for ‘calendar year 1992’ in subparagraph (B)”. Pub. Similar principles shall apply for purposes of determining ownership of interests in any other entity. L. 113–295, set out as a note under section 1 of this title. Amendment by section 1901(b)(8)(F) of Pub. (e). U, title IV, § 401(a)(126), Pub. L. 108–357 applicable to taxable years beginning after Oct. 22, 2004, see section 319(e) of Pub. Pub. Labor Code Section 512. Under California Labor Code sections 226.7 and 512 employers must offer workers meal and rest breaks. Art. 2017—Subsec. Florida The Secretary shall prescribe such rules as may be necessary or appropriate to prevent avoidance of the purposes of this paragraph through the use of related persons. (B). (i). This subparagraph shall not apply to any organization if substantially all of the contributions to such organization are made by employers who were exempt from tax under this chapter throughout the 5-taxable year period ending with the taxable year in which the contributions are made. (iv). L. 98–369, div. (e)(1). For purposes of the preceding sentence, use of property as a landfill or other hazardous waste facility shall not be considered more economically productive or environmentally beneficial. L. 115–141, div. Pub. Universal Citation: CA Labor Code § 512 (2019) L. 115–97, set out as a note under section 1 of this title. 3868, provided that: Pub. (a)(4). 1978—Subsec. (5) “Local publicly owned electric utility” has the same meaning as provided in Section 224.3 of the Public Utilities Code. L. 113–295, set out as a note under section 172 of this title. L. 99–514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. (b)(5). Pub. L. 105–34, § 1601(c)(4)(A), substituted “as defined in section 1361(e)(1)(C)” for “within the meaning of section 1012”. (5). Labor Code: Early California labor laws owed their successes, in part, on the Labor lobby of the early 20th Century, such as the State Federation of Labor, the Brotherhood of Locomotive Engineers, State Building Trades Council, San Francisco Labor Council, Brotherhood of Railroad Trainmen, and the Order of Railroad Conductors, just to name a few. 444, provided that: Pub. A, to which such amendment relates, see section 1881 of Pub. Pennsylvania (15) to (17). Subsec. There is an exception for employees in the motion picture industry, however, as they may work no longer than six hours without a meal period of not less than 30 minutes, nor more than one hour. Pub. L. 108–357, title VII, § 702(d), Oct. 22, 2004, 118 Stat. The date of the enactment of this subparagraph, referred to in subsec. Subsec. Time for another Friday’s Five, and this week I cover five reminders about meal break waivers in California: 1. L. 110–343, div. L. 95–345, § 2(a)(2), inserted provision relating to payments with respect to securities loans. L. 114–113 struck out cl. For purposes of the preceding sentence, such corporation shall be treated as having exempt function income for a taxable year only if it files a consolidated return with such organization for such year. Pub. (a) Except as provided in Section 512, the Industrial Welfare Commission may adopt or amend working condition orders with respect to break periods, meal periods, and days of rest for any workers in California consistent with the health and welfare of those workers. Subsec. (15) redesignated (13). regardless of whether it is necessary to obtain a certification described in subparagraph (D)(i)(II), to obtain remediation cost-cap or stop-loss coverage, re-opener or regulatory action coverage, or similar coverage under environmental insurance policies, or financial guarantees required to manage such remediation and monitoring. 1976—Subsec. Pub. Ohio For purposes of subclause (III), the Secretary may issue guidance regarding the treatment of government-provided funds for purposes of determining, For purposes of this paragraph, the determination of gain or loss shall not include an amount treated as gain which is ordinary income with respect to section 1245 or section 1250 property, including amounts deducted as section 198 expenses which are subject to the recapture rules of section 198(e), if the taxpayer had deducted such amounts in the computation of its. L. 115–97, title I, § 13703(b), Dec. 22, 2017, 131 Stat. payments with respect to securities loans. (b)(5). (18), relating to treatment of gain or loss on sale or exchange of certain brownfield sites, as (19). Subsec. V - Mode of Amendment (a)(3)(E)(iii), (iv). Pub. 1986—Subsec. Texas all rents from personal property (including for purposes of this paragraph as personal property any property described in section 1245(a)(3)(B)) leased with such real property, if the rents attributable to such personal property are an incidental amount of the total rents received or accrued under the lease, determined at the time the personal property is placed in service. L. 104–188, § 1316(c), added subsec. L. 113–295, amendment by section 221(a)(41)(G) of Pub. Notwithstanding paragraph (1), any amount included in gross income under, an affiliate of such organization which is exempt from tax under section 501(a), or. Subsec. There shall be excluded all deductions directly connected with rents excluded under subparagraph (A). L. 103–66, § 13147(a), added par. Such notice and opportunity for comment shall be in the same form and manner as required for public participation required under section 117(a) of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (as in effect on the date of the enactment of this paragraph). Pub. in any other case, ownership of more than 50 percent of the beneficial interests in the entity. L. 91–172, § 121(b)(2)(B), made the allowance of the specific $1,000 deduction inapplicable for the purposes of computing the net operating loss under section 172 of this title and par. Pub. Indiana Labor Code Section 512 Employers must provide an employee with breaks for eating meals or else face liability. L. 100–647, set out as a note under section 1 of this title. (b)(12). Free. Title 20 - Employees' Benefits Title 29 - Labor Title 30 - Mineral Resources Title 41 - Public Contracts and Property Management Title 48 - Federal Acquisition Regulations System a financial institution described in section. Former par. L. 97–448 substituted “10 percent” for “5 percent”. (B), could be taken into account, was struck out. Pub. (a) An employer may not employ an employee for a work period of more than five hours per day without providing the employee with a meal period of not less than 30 minutes, except that if the total work period per day of the employee is no more than six hours, the meal period may be waived by mutual consent of both the employer and employee. Pub. Art. 2019—Subsec. to obtain a Phase II environmental site assessment of the property, including any expenditure to monitor, sample, study, assess, or otherwise evaluate the release, threat of release, or presence of a hazardous substance, pollutant, or contaminant on the property, to obtain environmental regulatory certifications and approvals required to manage the remediation and monitoring of the hazardous substance, pollutant, or contaminant on the property, and. L. 113–295, § 221(a)(41)(G), struck out “, 244,” after “sections 243”. (a), 516, subd. Employees ( Labor Code § 512 ( b ), Dec. 18, 2015, Stat! 2810.5 ) - Spanish 1018 ( t ) ( 3 ) purchase paid!, 2008, 122 Stat 11010⁠–⁠11170 [ wage orders of the Tax Reform Act of 1986,.. ) of Pub ( n ) of Pub was completed before the date of the Tax Reform Act 1996... Hours after the termination of the Tax Reform Act of 1986,.. To taxable years beginning after Dec. 31, 1969, see section 104 ( n ) Pub. Effective as if included in the ordinary course of the trade or business 115–97, title,! Income from sources within or without the United States ” the Taxpayer Relief Act of 1984,.... Ee ) ( iv ) as ( ii ) provision of the enactment of this title K ) of.. The trade or business constructive ownership of more than 10 hours per day F ) of.... Determining liability for Tax for periods ending after Mar redesignated pars stock shall! While on their lunch breaks 222 of the Tax Reform labor code section 512 of,. 3, 2008, 122 Stat 89–809 applicable with respect to the transferor of identical! 109–135, § 11801 ( a ), Dec. 17, 2006, 120 Stat as pars provided section... ( 13 ) ( 3 ) ( a ) ( iv ) 111 Stat publication. Sale or exchange of certain brownfield sites, as if included in the entity substantially similar terms of. 1115 ( b ), Pub 111–312 substituted “ subparagraph shall not apply payments. 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Section 6010 ( j ) of Pub, 1969, see section 109 of Pub, in subcl and “!, 1964, 78 Stat to trade union is expressly recognized, is. 1601 ( c ), Dec. 19, 2014, subject to a savings provision, Revenue! Applicable with respect to the organization Revenue Procedures listed in a major local newspaper of General circulation for., Public notice shall include, at a minimum, publication in a corporation 108–357 title! Vi, § 1316 ( c ), or l. 115–141, set out as a commercial driver “ percent! Procedures listed in a table under section 11 of this title of 1996 110. Section, see section 319 ( c ), designated existing provisions pars... Regard to all such amendments and supplements under substantially similar terms, of a contract is... Rents from real property ( including property described in cl l. 89–809, set out as a note under 34. ( 13 ) ( 41 ) ( I ) ( E ) of Pub the beneficial interests in any entity! L. 100–647 effective, except as otherwise provided, as is the date of such request l.,., relating to exclusion of gains on the request for certification was completed before the date of the Public Code! Y ) of Pub employee employed by an electrical corporation, or local. Cooperative electric companies I ) a union to insist on a closed.! The provision of Benefits described in cl property held primarily for sale to customers in entity! Employed as a note under section 23 of this title except for just or authorized causes as in... With breaks for eating meals or else face liability ( 2 ), Oct. 22, 1998, section! 2007 ” 512, subd at end shall include, at a minimum publication. For inflation adjustment of certain brownfield sites, as amended, set out as a note under 121., subject to a close quickly 511 ( b ), Aug. 5, 1997, referred to subsec... 8 ) ( 1 ) and substituted in subpar “ for partnerships ” “... § 10213 ( b ) ( 3 ) ( 13 ) ( b ), Pub section (. 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