See § 26.2652–1(a)(2) for determining whether a transfer is subject to Federal estate or gift tax.§ 26.2612–1 Definitions.(a) Direct skip.
Direct skip gifts for tuition and medical expenses that qualify under IRC § 2503(e) are also defined to have an inclusion ratio of zero.54 The present interest requirements of IRC § 2503(b) are discussed above at section II.E.55 IRC § 529(c)(2)(A).56 Prop.
direct sale means any sale or transfer of milk by a producer directly to consumers, as well as any sale or transfer of other milk products by a producer. The Commission may, while respecting the definition of ‘delivery’ given in point (f), adjust the definition of ‘direct sale’ in order to ensure, in particular, that no quantity of marketed milk or other milk products is excluded from the quota arrangements;
Direct services means special education services provided by a special education teacher when the services are related to instruction, including cooperative teaching.
Non-Administrator Skilled Nursing Facility means a Skilled Nursing Facility which does not have an agreement with the Claim Administrator or another Blue Cross and/or Blue Shield Plan but has been certified in accordance with guidelines established by Medicare.
Indirect supervision means the supervision of an unlicensed school staff member when the school nurse or other health care provider is not physically available on site but immediately available by telephone.
Competitor means any individual, corporation, partnership or other entity that engages in (or that owns a significant interest in any corporation, partnership or other entity that engages in) any business conducted by the Company or any of its Affiliates.
Direct supervision means oversight at a distance within which: