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CERTIFICATES OF COMPLIANCE FOR STATE AND FEDERAL REGULATORY AGENCIES
LIST OF RECIPIENTS
Section 300.16a (d) of the regulations of the Price Commission provides for the issuance by the Price Commission of certificates of compliance to State and Federal regulatory agencies whose rules for implementing the economic stabilization program, with respect to public utilities, have been approved by the Price Commission. In accordance with the Commission's policy, this notice is issued on a biweekly basis, to inform all interested persons of those regulatory agencies that have been certified by the Commission.
As of August 30, 1972, certificates of compliance have been issued to the following agencies:
Civil Aeronautics Board.
Alabama Public Service Commission. California Public Utilities Commission. Colorado Public Utilities Commission. District of Columbia Public Service Commis
Georgia Public Service Commission.
[37 F.R. 17991, Sept. 2, 1972]
401 Procedural rules relating to economic stabilization matters.
CHAPTER IV-INTERNAL REVENUE SERVICE
Definitions and terms.
Timely mailing treated as timely filing.
Time for performance of acts where last day falls on Saturday, Sunday, or legal holiday.
Extension of time.
Certain small business enterprises. Subpart B-Instructions to Applicants 401.101 Instructions to applicants.
Subpart C-Interpretations and Rulings Issued To a Person
Subpart F-Complaints and Violations
Sec. 401.501 401.502
Violations other than those discovered through requests for interpretation or ruling, or complaint.
401.611 Copy of appeal required when appeals are taken to the Council, Board, or Commission.
Right to appeal.
Time and place for filing appeal.
Action by district conferee on
Subpart H-Appearance Requirements Rules governing authority to practice; who may practice. 401.702 Disciplinary actions.
Effect of decision upon appeal.
Right to reconsideration.
Time and place for filing request for reconsideration.
Contents of the request.
Action by Office of the Chief Counsel on reconsideration.
Effect of a ruling by the Stabilization Division.
Subpart I-Rules and Regulations Rules and regulations.
Subpart J-Published Rulings
401.904 Adoption, amendment, or modification of rulings proposed for publication.
Appearance of the person subpenaed.
401.1014 Enforcement of subpena. 401.1015 Authority to administer oaths.
AUTHORITY: The provisions of this Part 401 issued pursuant to Economic Stabilization Act of 1970, as amended, Public Law 91-379, 84 Stat. 799; Public Law 91-558, 84 Stat. 1468; Public Law 92-8, 85 Stat. 13; Public Law 9215, 85 Stat. 38; Public Law 92-210, 85 Stat. 744, Executive Order No. 11627, as amended; Cost of Living Council Order No. 5, 36 F.R. 21798; Pay Board Order No. 1, 36 F.R. 21798; Price Commission Order No. 1, 36 F.R. 21798.
Sections 401.606 to 401.611 also issued under Executive Order No. 11640, 37 F.R. 1213; Cost of Living Council Order No. 8, 37 F.R. 2727; Pay Board Order No. 4, 37 F.R. 3792; Price Commission Order No. 2, 37 F.R. 3212.
SOURCE: The provisions of this Part 401 appear at 37 F.R. 1010, Jan. 21, 1972, unless otherwise noted.
(a) It is the purpose of this part to prescribe and explain the procedures used by the Internal Revenue Service, including the Office of the Chief Counsel, in administering the President's Economic Stabilization Program, with respect to acts and transactions occurring after November 13, 1971.
(b) These regulations shall be construed to effectuate the purpose of the Act and the economic stabilization regulations and guidelines and to provide for the just and prompt disposition of all proceedings.
§ 401.2 Definitions and terms.
As used in this part, except where the context indicates otherwise, the term:
"Act" means the Economic Stabilization Act of 1970 (Public Law 91-379, 84 Stat. 799), as amended.
Counsel, which declares an administ tive determination contrary to the pc tion asserted by the applicant.
"Complaint" means an allegation o violation of the President's Econon Stabilization Program.
"Cost of Living Council" means t body established pursuant to the pro sions of Executive Order 11627 (3 CF 1971 Comp., p. 218), as amended.
"Cost of Living Council Ruling" mea an official determination by the Office the Chief Counsel for the Internal Re enue Service, with the advice and com currence of the General Counsel of t Cost of Living Council and the Gener Counsel of the Treasury Departmer which has been promulgated in the nan of the Cost of Living Council and pul lished in the FEDERAL REGISTER. Cost C Living Council Rulings are issued onl by the Office of the Chief Counsel an are published for the information an guidance of citizens, Internal Revenu Service officials, and others concerned.
"District conferee" means a perso designated by Internal Revenue Servic to process and decide any appeal referre to in 401.601.
"District director" means a distric director of the Internal Revenue Service or his delegate.
"District office" means a district did rector's office and such local offices within his district as a director may designate
"Economic stabilization regulations and guidelines" means the regulations and guidelines promulgated by the Cost of Living Council, Pay Board, and Price Commission in this title.
"Exception" means a waiver in a particular case of the requirements of any rule, regulation, or order, issued pursuant to the Act.
"Exemption" means a general waiver from the President's Economic Stabilization Program granted by the Cost of Living Council with respect to a class of property, services, or economic transactions.
"Information letter" means a statement issued by a district director which calls attention to a well-established interpretation or principle of the regulations or guidelines of the Cost of Living Council, Pay Board, or Price Commission, without applying it to a specific set of facts. An information letter may be issued when the nature of the request from the individual or the organization suggests that it is seeking general information or where the request does not meet
"Act or transaction" shall include a series or combination of such acts or transactions.
"Adverse action” means an interpretation or ruling, issued by the Internal Revenue Service or the Office of the Chief
all the requirements of § 401.101, and it is believed that such general information will assist the individual or organization.
“Interpretation” means a written statement issued by a district director in response to an inquiry by an individual or an organization, which applies to the particular facts involved the principles and precedents previously announced by the Office of the Chief Counsel and the Cost of Living Council, Pay Board, or Price Commission, as appropriate. Interpretations are issued only where a determination can be made on the basis of established rules as set forth in the regulations and guidelines of the Cost of Living Council, Pay Board, and Price Commission, or by rulings or court decisions.
"National Office" means the Office of the Assistant Commissioner of Internal Revenue (Stabilization).
"Notice of violation" means a written statement issued to a person by the Internal Revenue Service setting forth one or more charges of alleged violation of the President's Economic Stabilization Program.
"Office of the Chief Counsel" means the Office of the Chief Counsel for the Internal Revenue Service located in Washington, D.C.
"Pay adjustment" means a change in wages and salaries.
"Pay Board" means the body established pursuant to Executive Order 11627, 36 F.R. 20139 (1971), as amended.
"Pay Board Ruling" means an official interpretation by the Office of the Chief Counsel for the Internal Revenue Service, with the advice and concurrence of the General Counsel of the Pay Board and the General Counsel of the Treasury Department, which has been promulgated in the name of the Pay Board and published in the FEDERAL REGISTER. Pay Board Rulings are issued only by the Office of the Chief Counsel and are published for the information and guidance of citizens, Internal Revenue Service officials, and others concerned.
"Pay Challenge” means an objection to a pay adjustment as defined in § 201.14 of this title, filed by—
(1) A party at interest as defined in § 201.3 of this title; or,
(2) Five or more members of the Pay Board.
"Person” means any individual, estate, trust, sole proprietorship, partnership, association, company, joint-venture, corporation, bargaining representative, governmental unit or instrumentality
thereof, or a charitable, educational or other such institution; however, the term does not include a foreign government or instrumentality thereof or international organizations established by treaty or by agreement among participating governments.
"Person aggrieved" means:
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(3) A person whose request for an exception or for an exemption has been denied by a district director, or
(4) Where no violation is found, the tenant who filed a written complaint with respect to a rent increase.
"Person with a substantial pecuniary interest" means a person who increased or seeks to increase a price or rent, a person who is required to pay an increase in rent, wages, or salaries, or a person who put into effect or proposed a pay adjustment.
"Practice before the Internal Revenue Service" comprehends all matters connected with presentation to the Internal Revenue Service or any of its officers or employees relating to a client's rights, privileges, or liabilities under laws or regulations administered by the Internal Revenue Service relating to economic stabilization matters. Such presentations include the preparation and filing of necessary documents, correspondence with and communications to the Internal Revenue Service, and the representation of a client at conferences, hearings, and meetings. Neither the appearance of an individual as a witness, nor the furnishing of information at the request of the Internal Revenue Service or any of its officers or employees is considered practice before the Revenue Service.
"President's Economic Stabilization Program" means the program established and constituted pursuant to Executive Order 11627, 36 F.R. 20139 (1971), and the regulations and guidelines promulgated in this title, to effectuate the purposes of the Act.
"Price adjustment" means a change in the unit price or a decrease in the quality without a change in the unit price of substantially the same property or services.