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Actived: Thursday Jan 21, 2021

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48 CFR § 552.203-71 - Restriction on Advertising. | CFR

Any advertisement by the Contractor, including price-off coupons, that refers to a military resale activity shall contain the following statement: “This advertisement is neither paid for nor sponsored, in whole or in part, by any element of the United States Government.”

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7 U.S. Code § 2016 - Issuance and use of program benefits

L. 110–246, § 4115(a)(2), inserted heading, substituted “Benefits” for “Coupons”, and struck out before period at end “: Provided further, That eligible households using coupons to purchase food may receive cash in change therefor so long as the cash received does not equal or exceed the value of the lowest coupon denomination

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49 CFR § 192.927 - What are the requirements for using

(ii) Continually monitoring each covered segment where internal corrosion has been identified using techniques such as coupons, UT sensors or electronic probes, periodically drawing off liquids at low points and chemically analyzing the liquids for the presence of corrosion products.

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26 CFR § 1.167(a)-14 - Treatment of certain intangible

Mortgage servicing rights are not depreciable to the extent the rights are stripped coupons under section 1286. (2) Treatment of rights acquired as a pool - (i) In general.

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26 CFR § 1.451-2 - Constructive receipt of income. | CFR

Amounts payable with respect to interest coupons which have matured and are payable but which have not been cashed are constructively received in the taxable year during which the coupons mature, unless it can be shown that there are no funds available for payment of the interest during such year.

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49 CFR Appendix C to Part 192 - Qualification of Welders

Upon completion, the test weld is cut into four coupons and subjected to a root bend test. If, as a result of this test, two or more of the four coupons develop a crack in the weld material, or between the weld material and base metal, that is more than 1/8 -inch (3.2 millimeters) long in any direction, the weld is unacceptable.

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