Related by context. All words. (Click for frequent words.) 66 CISADA 65 FFIs 62 FBAR reporting 61 FATCA provisions 61 Proposed Regulations 61 FIRPTA 60 AIFM Directive 59 Act FATCA 59 grandfathering provisions 59 Subpart F 59 Remuneration Code 59 MHPAEA 58 HIRE Act 58 Dodd Frank 58 Schedule UTP 58 MMSEA 58 Exposure Draft 58 CRD3 57 § #.#-# [004] 57 Offshore Voluntary Disclosure 57 TIPRA 57 OVDI 57 Amending Directive 57 Revenue Procedure 56 FRSSE 56 DTAAs 56 Transparency Directive 56 FDAAA 56 CIR ASAP 56 Advisers Act 56 AML CTF 56 Hedging Relationships 56 UPMIFA 56 AIFMD 55 Notice #-# [001] 55 adopting IFRS 55 UCITS Directive 55 IRC § 55 FBAR filing 55 Proposed Rule 55 de minimis exception 55 PFICs 55 LLPs 55 SIFTs 55 Rev. Proc 55 MIFID 54 Qualified Intermediary QI 54 Voluntary Disclosure Program 54 Rev. Rul 54 UCITS IV 54 NGER Act 54 Notice #-# [002] 54 Basle II 54 Reporting Requirements 54 Uniform Prudent Management 54 de minimis exemption 54 Ucits IV 54 Orderly Liquidation Authority 54 IRPAC 54 withholdable payments 54 § #A [003] 54 Section #I 54 Capital Requirements Directive 54 Hedge Fund Transparency 54 SIFT Rules 54 Corporate Governance Code 54 Solvency II Directive 54 Restore Employment HIRE 53 Double Taxation Agreements 53 Basel Accord 53 SarbOx 53 Proposing Release 53 EU Transparency Directive 53 FBARs 53 Bankruptcy Reform Act 53 SIFT Tax 53 ADAAA 53 Capital Disclosures 53 DTAA 53 CICA Section 53 OCABR 53 EGTRRA 53 Stewardship Code 53 Money Laundering Regulations 53 EU Directive #/#/EC 53 Rule #h 53 § #.#-# [007] 53 Customs Tariff Act 53 FSP EITF #-#-# [002] 53 CICA Accounting Guideline 53 Income Tax Ordinance 53 Regulatory Flexibility Act 53 EESA 53 FSP FAS #-# 52 RR #-# 52 s#A [002] 52 NASD Rule 52 Interpretative Communication 52 IUR 52 Remedies Directive 52 Reinsurance Reform Act 52 FACTA 52 SOX Sarbanes Oxley 52 Bribery Act 52 Direct Taxes Code 52 SLHCs 52 Voluntary Disclosure 52 CFR pt 52 IPSAS 52 Mutual Funds Regulations 52 Sarbannes Oxley 52 DFARS 52 MIPPA 52 CP#/# 52 provi sions 52 Basel II 52 Anti Avoidance 52 CBDT circular 52 FASB Accounting Standards Codification 52 FINSA 52 Disclosure Requirements 52 GLB Act 52 IFRS 52 UNCITRAL Model Law 52 Section #L 52 Data Breach Notification 52 HIPAA Privacy Rule 52 IRTPA 52 FALCPA 52 FINRA Rule 52 Withholding Tax 52 Counter Terrorism Financing 51 QSPEs 51 Income Tax Assessment 51 NGER 51 Currency Transaction 51 § #a [002] 51 Hiring Incentives 51 withholdable payment 51 PIPEDA 51 REACH Regulation 51 Double Taxation Treaty 51 IAS IFRS 51 Identity Cards Act 51 § #-#.# [004] 51 Unfunded Mandates Reform Act 51 section #AA 51 Basel Accords 51 IFRSs 51 subpart F 51 KETRA 51 EUSD 51 FSA Handbook 51 UITF 51 REIT Exemption 51 Subchapter S 51 Subtitle B 51 Contribution Regulation 51 CCCTB 51 END FOOTNOTE 51 TVPA 51 BAPCPA 51 Section #AB 51 Section #.# [001] 51 file FBARs 51 MNEs 51 Improper Payments Information 51 CLERP 9 51 MIMPS 51 IRSAC 51 § #B 51 Grandfathered Plans 51 TIEA 51 FBAR 51 Code Section #A 51 saral 51 CICA Handbook 50 Rule 2a 7 50 ITEPA 50 Exempt Exempt Tax 50 nonresident aliens 50 La.Code Crim.P. art 50 Sarbannes Oxley Act 50 Deposit Guarantee Schemes 50 Nationality Act INA 50 Reduce Unnecessary Spending 50 Double Taxation Avoidance Agreements 50 COSO framework 50 ASC Topic 50 NAIC Model 50 iXBRL 50 SIFIs 50 GAAP Taxonomy 50 Section #AA [002] 50 Tax Extenders Bill 50 Recent Accounting Pronouncements 50 Nonadmitted 50 LSA RS #:# [001] 50 Basel III 50 Specified Investment 50 PASS ID 50 Tax Reform Act 50 MiFID 50 GASB Statement No. 50 comitology 50 Filing Requirements 50 Unemployment Insurance Reauthorization 50 Credit Institutions Stabilisation 50 IORP Directive 50 OFCs 50 Revised Guidelines 50 Physician Payments Sunshine 50 FHCs 50 KIID 50 FSP #-# 50 antimoney laundering 50 CENVAT Credit 50 NDCC ch 50 NRSRO ratings 50 subsections b 50 Subsection b 50 prudential regulations 50 grandfathering provision 50 Export Controls 50 Lobbying Disclosure Act 50 § #-#-# [005] 50 Sarbanes Oxley 50 BASEL II 50 Gaap 49 KRS #A.# [001] 49 IFRIC 49 ACESA 49 Broadcast Decency 49 Accounting Guideline 49 PRIPs 49 Deregistration 49 AML CFT 49 Sarbox 49 FDA Modernization Act 49 Tax Simplification 49 Interagency Guidance 49 NGERS 49 Minimum Tax 49 Accounting Standards Codification 49 AIFMs 49 ERISA preempts 49 IAS# [002] 49 Gauzès 49 FDICIA 49 Beneficial Owner 49 strict conditionality 49 Pension Reform Act 49 HKAS 49 BITs 49 Restore Employment 49 Alcon Organizational Regulations 49 American Jobs Creation 49 RoO 49 Article #a [002] 49 Security ISPS Code 49 Reg Z 49 FASB ASC 49 jurisdictional thresholds 49 SIFT Legislation 49 Tailoring Rule 49 Act HEOA 49 Section #A [001] 49 EPCRS 49 NSFR 49 BILL SUMMARY 49 EC Directive 49 Takeover Regulations 49 UBTI 49 Solvency II 49 AIFM 49 contemporaneous documentation 49 CFATS 49 Accounting Standards IAS 49 FinCEN 49 FHA Modernization 49 EPN STP 49 AUSTRAC 49 REACH SVHC 49 NJSA #:#-#.# [001] 49 Severability 49 OFRs 49 Section #D 49 Machinery Directive #/#/EC 49 Notified Bodies 49 FSC ETI 49 MOBILE Cell Phone 49 Legal Practitioners Act 49 Section #A.# 49 PhRMA Code 49 Article XIV 49 TIEAs 49 Proxy Disclosure 49 Volcker Rule 49 extraterritorial application 49 EET exempt 49 Reporting Obligations 49 Incoterms 49 Exon Florio 49 AJCA 49 accelerated filers 49 purposive approach 49 Act EESA 49 consequential amendments 49 PPACA 49 CCH INSURANCE SERVICES 49 #.# 5T 49 Consultation Paper 49 non domiciliaries 49 sectoral caps 49 Section #AA [001] 49 RREs 49 CICA Handbook Sections 49 proportionality principle 49 GRC Governance Risk 48 Mortgagee Letter #-# 48 Explanatory Notes 48 #.#-# [006] 48 ASC #-# 48 PROTECT IP 48 SAFE WEB 48 #/#/EEC [002] 48 SORP 48 Mortgage Forgiveness Debt 48 AIFRS 48 Citi Reset Instalments 48 Ordinary Dividends 48 GAAR 48 ANPRM 48 MSMED Act 48 EFRBS 48 Position EITF #-#-# 48 FinReg 48 Capital Adequacy Directive 48 FAIS Act 48 Exposure Drafts 48 Telework Enhancement Act 48 ARS § 48 deductor 48 NIST SCAP 48 ZDERA 48 Double Taxation Avoidance Agreement 48 FASB Interpretation 48 Newborn Screening Saves Lives 48 PNDCL 48 Financial Instruments Disclosures 48 double taxation avoidance 48 subparagraph B 48 PL #-# [002] 48 codecision procedure 48 HOEPA 48 ARRA HITECH 48 NRSROs 48 qualified donees 48 PANDATEL AG 48 ACH Transactions 48 phaseouts 48 Federal Torts Claim 48 Iran Counter Proliferation 48 Administrative Procedure 48 Siljander Amendment 48 Electronic Documents 48 Loan Originator Compensation 48 totalization agreements 48 Furnished Holiday Lettings 48 Form #NR 48 CFR § #.# [004] 48 Safeguarding Vulnerable Groups 48 Continuous Disclosure 48 mootness doctrine 48 IASB FASB 48 ACCOUNTING STANDARDS 48 GST HST 48 LRRA 48 Fee Disclosure 48 Roth IRA conversions 48 reformed GST 48 BOFIA 48 Shari'a principles 48 FOIA exemption 48 Rule #:#-# [002] 48 HEOA 48 Carbon Reduction Commitment 48 ECMR 48 Copyright Directive 48 Brenda Voet spokeswoman 48 FASB Emerging 48 Anti Bribery Convention 48 FAIS 48 Flow Through SIFT 48 Okla. Stat 48 IRC Sec 48 archaic Income Tax 48 Payroll Tax 48 insured depository institutions 48 Takeovers Regulations 48 applies prospectively 48 Recapitalisation Proposal 48 Arbitration Procedure 48 SSUTA 48 CARFA 48 NOPR 48 Burden Reduction 48 coffees lattes frozen 48 QRMs 48 CFR § #.# [006] 48 CARD Act 48 Expect flyspeck scrutiny 47 Section #IA 47 UCITS IV Directive 47 FAS#R 47 Penalty Guidelines 47 RFS2 47 § #A [002] 47 assessees 47 UNCITRAL 47 FASB ASC Topic 47 Tax Avoidance Schemes 47 Form ADV 47 Tax Purposes 47 carveouts 47 SEBI Substantial Acquisition 47 ATEX Directive 47 DGCL 47 Reg SHO 47 Miscellaneous Deductions 47 Proposed Rulemaking NPR 47 Code § #A [002] 47 FPIs 47 Covered Bonds 47 MSc Qualified Person 47 USC § #a [001] 47 ERRP 47 #.#-# [005] 47 ETAAC 47 file Form #X 47 SFAS No.# 47 Suspicious Activity Reports 47 FCPA 47 complying superannuation 47 FAR clauses 47 Decree #/#/ND-CP [001] 47 INIF 47 § #-#-# [002] 47 Modvat 47 PTINs 47 FFIEC guidance 47 Langes + 47 NCCUSL 47 Roth IRA conversion 47 Tonnage Tax 47 Jobs Creation Act 47 DDTC 47 #.#-# #.#-# #.#-# #.#-# 47 Job Creation Act 47 Services Directive PSD 47 Pa.RAP 47 Transfer Pricing 47 AIFM directive 47 CLRG 47 Employees Provident Funds 47 Clinger Cohen 47 QFCQFC 47 UIGEA 47 Solvency II directive 47 Combat Methamphetamine Epidemic 47 EITE assistance 47 scienter requirement 47 IAASB 47 De Minimis 47 HITECH Act 47 EUCD 47 Emergency Economic Stabilization 47 Internal Revenue Code § 47 Terrorist Financing 47 Disclosure CARD Act 47 GMPs 47 Data Retention Directive 47 TRIPs Agreement 47 AML CTF Act 47 Position SOP #-# 47 GAAPs 47 PA DSS PABP 47 Pension Reforms 47 Enumerated Powers Act 47 Nonprescription Drug Consumer 47 SEC Rule #g# 47 nonresident alien 47 SNITS 47 Matrimonial Property 47 CEQA Guidelines 47 Pub. L. #-# [003] 47 SEA Directive 47 Standards GIPS 47 Title VIII 47 Incoterms ® 47 TEQSA 47 Startup Visa 47 PLR # 47 § #-#-# c [001] 47 ICSID Convention 47 StartUp Visa Act 47 Financial Stability Improvement 47 APB Opinion No. 47 BCRs 47 s.# [002] 47 excessively burdensome 47 AUSFTA 47 Title XVII 47 Medicare Secondary Payer 47 escheat laws 47 Prompt Corrective Action 47 Anti Kickback 47 Section #EC 47 recharacterization 47 NICS Improvement Amendments 47 AFEP MEDEF 47 financial institutions SIFIs 47 Administration Regulations EAR 47 Welfare Reform Act 47 Lamfalussy process 47 Performance Standards GIPS 47 TSCA 47 SCR #:#.# [001] 47 TCE RWA ratio 47 Defined Benefit Plans 47 RMC #-# 47 dividend imputation 47 PCAOB 47 RegPro 47 CFR #.# d 47 Emissions Trading Directive 47 NRSRO designation 47 Takeover Directive 47 hereof shall 47 FSP EITF #-#-# [001] 47 Roth IRA withdrawals 47 SR ISE 47 requestor petitioner 47 Economic Stimulus Act 47 LGIC 47 SBLF 47 NFTL 47 BVI Cayman 47 MedPAC recommendations 47 Counterparty Criteria 47 FINMA 47 UBIT 47 Covered Entities 47 Code Sec 46 SEC Regulation SX 46 HIPAA 46 NYCRR #.# [003] 46 Legislative Decree 46 Espoo WKN # 46 EURODAC 46 Machinery Directive 46 FTC Telemarketing Sales 46 QIF 46 non accelerated filer 46 Standards CFATS 46 Subchapter C 46 HIPAA HITECH 46 CAMELS rating 46 Lifetime Savings Accounts 46 Carbon Reduction Commitment CRC 46 Act FACTA 46 § #.# [002] 46 MLAT 46 Activity Tax Simplification 46 Required Minimum Distribution 46 elective deferrals 46 Graham Leach Bliley 46 QMV 46 Hazardous Waste Regulations 46 § #.# Vernon 46 DTR #.#.# 46 sweeping antifraud 46 Financial Reporting Interpretations 46 ISPS code 46 KYC norms 46 Qualified Intermediary 46 Anti Dumping Agreement 46 DMEPOS supplier 46 TUPE Regulations 46 Handbook Sections 46 Glass Stegall 46 La. Code Civ 46 FISMA HIPAA 46 McCarran Ferguson 46 Merkley Levin 46 HAFA 46 acquirors 46 E Invoicing 46 Handbook Section 46 Reinsurance Directive 46 de minimis threshold 46 Company noncontributory defined 46 Waste Incineration Directive 46 Visa Waiver Programme 46 SOX compliant 46 § #a [003] 46 Inline XBRL 46 Rule GAAR 46 Employees Pay Comparability 46 Taxpayer Identification Number 46 nonimmigrant status 46 UCTA 46 § #-# [004] 46 Regarding Mineral Resources 46 #CCF 46 Employment Eligibility 46 Accounting Guideline AcG 46 Auditing Standards 46 Individual Retirement Arrangements 46 Tax Considerations 46 adopted SFAS #R 46 Subparagraph 46 Fiduciary Warranty 46 #A #EZ 46 Sectional Titles 46 CICA issued 46 Generally Accepted Auditing Standards 46 SEC Rule #b 46 Economic Stabilization Act 46 SLUSA 46 H 1B Visa 46 Mediation Directive 46 Double Taxation Agreement 46 Act UETA 46 IPPC Directive 46 PMLA 46 Higher Education Reauthorization Act 46 Uniform Electronic Transactions 46 IR# [003] 46 comitology procedure 46 Cesr 46 TUPE applies 46 Windfall Elimination Provision 46 Regulatory Impact Assessment 46 carrybacks 46 OSC Policy 46 STELA 46 sunset clauses 46 Paperwork Reduction Act 46 Generally Accepted Accounting Principle 46 Act AJCA 46 Horizontal Merger Guidelines 46 Section #b 46 Preparer 46 compulsory insurances 46 Saral II 46 IORP directive 46 efiling 46 RESPA 46 Depositories Act 46 Regulatory Framework 46 FSIA 46 Ankara Protocol 46 Travel Restriction 46 EITF #-#-# 46 Auditing Profession Act 46 AVMS Directive 46 Preparer Tax Identification Number 46 Veterinary Surgeons Act 46 America COMPETES Reauthorization 46 Enabling Clause 46 XBRL 46 Concession Arrangements 46 s#A [001] 46 exemptive 46 nullhe 46 Grandfathered Plan 46 HRS § #-# [001] 46 FASB Codification 46 MVDP 46 Sarb Ox 46 Safe Harbor Framework 46 Privacy Directive 46 Article XIII 46 misaligned currencies 46 Kiddie Tax 46 Miscellaneous Fares 46 FASB ASC #-# 46 SCR #:#.# [002] 46 NCLBA 46 Tax Amnesty 46 Rule #g# 2 46 legisla tion 46 Interdiction Principles 46 Auditing Practices Board 46 availment 46 SOFAs 46 Form W 8BEN 46 '# +2' 46 Rule #f 46 SecuritiesExchange Act 46 UCITS 46 RSMo 46 Occupational Pension Schemes 46 Electronic Signatures 46 WAC #-#-# 46 carryback provision 46 Supplementary Protocol 46 Pensions Regulator TPR 46 Omnibus Budget Reconciliation 46 UNCAT 46 FSOC 46 auditor attestation 46 PPF levy 46 FSPs 46 ASPPA 46 Offerors Commercial Items 46 liability partnerships LLPs 46 eCTD format 46 Whistleblower Provisions 46 ISINs 46 Act #:# 46 AEIs 46 theSecurities Exchange 46 Board GASB 46 PAYplus ServiceBureau 46 Article XXIV 46 Clawbacks 46 USSG § #B#.# [002] 46 Chapter 6D 46 Securitisation Act 46 Countervailing Duty 46 UETA 46 Currency Manipulation 46 USC § #u 46 CSR Counsellor 45 Gramm Leach Bliley Act 45 ePrivacy Directive 45 AcG 45 Tax Havens 45 subsidiarity principle 45 Sarbanes Oxley Act 45 Qrops 45 Gramm Leach Bliley GLB 45 Appendix 4E 45 QIs 45 IETU 45 CFR § #.# [001] 45 DMCA Safe Harbor 45 CDSOA 45 nonbanks 45 IBIs 45 Section #B#.# 45 Group LITRG 45 Telecommunications Interceptions 45 CICA Handbook section 45 spokesman Neal McGarity 45 SARFAESI Act 45 SIMPLE IRAs 45 Regulatory Impact Statement 45 Basel III norms 45 SEBI Takeover Code 45 CFPA oversight 45 IFRS2 45 taxation 45 Tax SDLT 45 XBRL formatted 45 Subsidiary Arrangements 45 ebilling 45 KAR #:# 45 defi nition 45 subparts 45 Registration Evaluation Authorization 45 Credit CARD Act 45 Superannuation Guarantee 45 auditor attestation requirement 45 Statutory Audit 45 BCTT 45 REMIT 45 Nonbank 45 IRC § § 45 accelerated filer 45 Exon Florio provision 45 National Provider Identifier 45 Minimum Wage Act 45 GOVTS 45 Systemically Important 45 HSMP holders 45 ADA Amendments Act 45 Taxpayer Burden 45 BEE codes 45 OCGA § #-#-#.# 45 CaoSys 45 Arbitration Fairness Act 45 Federal Meat Inspection 45 Decree #/#/ND-CP [002] 45 Sebi circular 45 Std msg charges 45 Generally Accepted 45 franking credits attached 45 Telemarketing Sales Rule 45 Periodic Reports 45 Capital Adequacy 45 Restatements 45 adopted Accounting Guideline 45 PABP 45 Article XXI 45 Regulatory Enforcement 45 Block Exemption 45 deductors 45 Continuous Disclosure Obligations 45 TEFRA 45 PIEs 45 FSP APB #-# 45 Kingpin Act 45 HUBZone Empowerment Contracting 45 Taper Relief 45 Liability Risk Retention 45 ISDA Master Agreement 45 explanatory memoranda 45 subsection b 45 UCITS directive 45 JFSC 45 Ongoing Connected Transactions 45 CRC Energy Efficiency 45 Original Bidder Statement 45 FISA Amendments Act 45 Tenn. R. Civ 45 IRDA norms 45 § #-#-# c [002] 45 ISPS Code 45 Section #a [001] 45 SEBI SAST Regulations 45 Postal Accountability 45 FFIEC 45 CCIR Commander critical 45 NJSA #:#-#.# [003] 45 Ark. R. Civ 45 Excise Tax Act 45 Enforceable Undertaking 45 EMIR 45 Regulation SK 45 subsection d 45 QFLP 45 #g# 2 45 notifiable transaction 45 Accounting Standards 45 NBFC MFIs 45 Unemployment Compensation Extension 45 Crown Dependencies 45 EU acquis 45 prudential requirements 45 Listing Rule #.#.# [005] 45 PUHCA 45 Intermediary Services 45 PEPs 45 Tax Withholding 45 vide circular 45 Safeguard Measures 45 MT# COV 45 SIFT 45 FoI Act 45 shall construe 45 proposed rulemaking NPRM 45 USA PATRIOT Act 45 Viatical Settlements 45 Interpretive Guidance 45 Implementing Regulations 45 extra territoriality 45 Safeguards Rule 45 SCASCA 45 RMDs 45 No. AUG AIR 45 Corporate Governance Principles 45 Unorganised Workers Social Security 45 systemically important 45 SEC Regulation FD 45 CHIPRA 45 Santiago Principles 45 Bayh Dole 45 #.#.#R 45 Proposed Rule Making 45 FRBM Act 45 Servicemembers Protection 45 grantor trusts 45 multiemployer 45 Subtitle C 45 loss carrybacks 45 Durbin Amendment 45 CAPITAL GAINS TAX 45 Mental Health Parity 45 Conduct HVCC 45 #A.# [005] 45 Tax Extenders 45 SECURITIES ACT RSO 45 CICA Handbook Section 45 # NOKIA GROUP 45 Practice Direction 45 Hate Crimes Statistics 45 faxless payday loan 45 Lawsuit Abuse Reduction 45 Renewables Directive 45 Emigration Clearance 45 Criminal Procedural Code 45 Sarbox compliance 45 Kathy Burlison director 45 Moneylenders Act 45 UNCITRAL Arbitration Rules 45 Regulation FD 45 Business Combinations 45 Mifid 45 EEVS 45 HITECH 45 Auditing Standard 45 Rule 2a 45 Directive #/#/EU 45 FRBMA 45 b Vernon Supp 45 Grandfathered plans 45 REAL ID Act 45 NRAs 45 FIRREA 45 Tax Identification Number 45 Compensation Disclosure 45 Act FDAAA 45 Proposed Revisions 45 SA Asgi SA 45 § #.#.# [001] 45 DTV Delay 45 Qualified Default 45 OCIs 45 CFR § #.# [005] 45 La.RS #:# [003] 45 MISRA C + 45 #CCC 45 STCG 45 IVSC 45 Bioterrorism Act 45 Annex VI 45 Entity Own 45 ASC# 45 #/#/CE 45 Student Loan Scheme 45 #A.# [004] 45 Commodity Futures Modernization Act 45 #.# subdivision [004] 45 Taxware 45 impermissibly retroactive 45 Act ESEA 45 USC § #c 45 FHSA 45 PPFs 45 GPRA 45 EPCRA 45 Mortgage Interest Deduction 45 REINS Act 45 Simplified Prospectus 45 sole proprietorships partnerships 45 CGAAP 45 FASB IASB 45 ESIGN Act 45 Administrator Interpretation 45 End Racial Profiling 45 Habeas Corpus Restoration 45 Secondhand Dealers 45 Bagley Keene 45 section #AC 45 Installment Agreements 45 Al Dhameen 45 DTAs 45 General Accepted Accounting 45 Legal Profession Act 45 Government Pension Offset 45 Mofcom 45 Supplementary Product Disclosure 45 includible 45 Wyden Gregg 45 Pedophile Protection 45 EC Directives 45 Minimum Stockholders Equity 45 invested enterprises FIEs 45 Directive #/#/EC [001] 45 CONSOB 45 § #B#.# [002] 45 OTHER ISSUES 45 TARP 45 Economic Stimulus Rebate 45 blanket retroactive immunity 45 LSA RS #:# [002] 44 VDIS 44 § #-#-# [004] 44 Pensionskassen 44 Regulatory Developments 44 theSecurities Act 44 CRZ Notification 44 FFIEC Guidance 44 Language XBRL 44 Cabotage Act 44 III.#.#