No. 80-1421. Argued February 11, 1981. Decided March 11, 1981. David F. Sweeney, Warwick, R. I., with whom Breslin Sweeney, Warwick, R. I., was on brief, for petitioner. Corinna L. Metcalf, Atty., Washington, D.C., with whom William A. Lubbers, Gen. Counsel, John E. Higgins, Jr., Deputy Gen. Counsel, Robert E. Allen, Acting Associate Gen. Counsel, Elliott Moore, Deputy Associate Gen. Counsel, Richard B. Bader and Sandra Shands Elligers, Attys., Washington, D.C., were on brief, for respondent. Petition
No. 83-1068. August 9, 1984. Rodney L. Smith of Eiberger, Stacy Smith, Denver, Colo. (with Christina Richard, Houston, Tex.), for petitioner. Jerrold Wohlgemuth, Washington, D.C. (with Elinor Hadley Stillman, William A. Lubbers, Gen. Counsel, John E. Higgins, Jr., Deputy Gen. Counsel, Robert E. Allen, Acting Associate Gen. Counsel, and Elliott Moore, Deputy Associate Gen. Counsel, Washington, D.C., on brief), for respondent. Before McWILLIAMS, BREITENSTEIN, McKAY, Circuit Judges. McKAY, Circuit Judge
26 U.S.C. § 621 Pub. L. 101-508, title XI, §11801(a)(28), Nov. 5, 1990, 104 Stat. 1388-521] Section, act Aug. 16, 1954, ch. 736, 68A Stat. 212, related to payments to encourage exploration, development, and mining for defense purposes. STATUTORY NOTES AND RELATED SUBSIDIARIES SAVINGS PROVISIONFor provisions that nothing in repeal by Pub. 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
(a)General - (1)Scope. This section applies to permanent places of employment. (2)Definitions applicable to this section. Nonwater carriage toilet facility, means a toilet facility not connected to a sewer. Number of employees means, unless otherwise specified, the maximum number of employees present at any one time on a regular shift. Personal service room, means a room used for activities not directly connected with the production or service function performed by the establishment. Such activities