Student FICA Exception; Correction, 10488 [05-4279]

Download as PDF 10488 Federal Register / Vol. 70, No. 42 / Friday, March 4, 2005 / Rules and Regulations if requested in accordance with the procedures found in 14 CFR 39.19. (2) An AMOC that provides an acceptable level of safety may be used for any repair required by this AD, if it is approved by an AR for the Boeing DOA Organization who has been authorized by the Manager, Seattle ACO, to make those findings. For a repair method to be approved, the repair must meet the certification basis of the airplane, and the approval must specifically refer to this AD. Material Incorporated by Reference (j) You must use Boeing Alert Service Bulletin 747–53A2265, Revision 9, dated February 17, 2005, to perform the high frequency eddy current inspections that are required by this AD. The Director of the Federal Register approves the incorporation by reference of this document in accordance with 5 U.S.C. 552(a) and 1 CFR part 51. For copies of the service information, contact Boeing Commercial Airplanes, P.O. Box 3707, Seattle, Washington 98124–2207. You can review copies at the Docket Management Facility, U.S. Department of Transportation, 400 Seventh Street SW., room PL–401, Nassif Building, Washington, DC; or at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call (202) 741– 6030, or go to https://www.archives.gov/ federal_register/code_of_federal_regulations/ ibr_locations.html. Issued in Renton, Washington, on February 25, 2005. Ali Bahrami, Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. 05–4246 Filed 3–3–05; 8:45 am] BILLING CODE 4910–13–P SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9167) that is the subject of this correction is under sections 3121(b)(10) and 3306(c)(10)(B) of the Internal Revenue Code. Need for Correction As published, the final regulations (TD 9167) contain an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9167) that was the subject of FR. Doc. 04–27919, is corrected as follows: I On page 76405, column 1, in the preamble, under the paragraph heading ‘‘Background’’, sixth line from the top of the column, the language ‘‘and is regularly attending cases at a’’ is corrected to read ‘‘and is regularly attending classes at a’’. I Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 05–4279 Filed 3–3–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF COMMERCE United States Patent and Trademark Office DEPARTMENT OF THE TREASURY 37 CFR Parts 1, 102, 104, and 150 Internal Revenue Service [Docket No. 2005–C–054] RIN 0651–AB86 26 CFR Part 1 Correspondence With the United States Patent and Trademark Office [TD 9167] RIN 1545–BC81 AGENCY: United States Patent and Trademark Office, Commerce. ACTION: Final rule. SUMMARY: This document corrects final regulations (TD 9167), that were published in the Federal Register on Tuesday, December 21, 2004 (69 FR 76404) that provides guidance regarding the employment tax exceptions for student services. These regulations affect schools, colleges, and universities and their employees. DATES: This correction is effective December 21, 2004. FOR FURTHER INFORMATION CONTACT: John Richards, (202) 622–6040 (not a toll-free number). SUMMARY: The United States Patent and Trademark Office (Office) is in the process of completing its move to Alexandria, Virginia. The Office is revising the rules of practice to update the locations and telephone numbers specified in the rules in light of the move to Alexandria, Virginia. DATES: Effective Date: March 4, 2005. FOR FURTHER INFORMATION CONTACT: Jennifer M. Simmons, Office of the General Counsel, Office of General Law, by telephone at 571–272–3000. SUPPLEMENTARY INFORMATION: The Office is in the process of completing its move to Alexandria, Virginia. The Public AGENCY: Student FICA Exception; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. VerDate jul<14>2003 12:53 Mar 03, 2005 Jkt 205001 PO 00000 Frm 00004 Fmt 4700 Sfmt 4700 Search Room, and the Office of the General Counsel are now currently located in the Office’s Alexandria, Virginia, campus. The Office is revising the rules of practice to update the references therein to the physical location of the Public Search Room and the Office of the General Counsel, and the telephone number of the Office of the General Counsel. Discussion of Specific Rules Title 37 of the Code of Federal Regulations, is amended as follows: Part 1: Sections 1.821 and 1.822 are amended. Part 102: Sections 102.1, 102.22, and 102.23 are amended to change the address for hand-delivery or in-person inquiry to ‘‘10B20, Madison Building East, 600 Dulany Street, Alexandria, Virginia.’’ Part 104: Section 104.1 is amended to: (1) Change the address for service by hand to ‘‘the Office of the General Counsel, 10B20, Madison Building East, 600 Dulany Street, Alexandria, Virginia’’; and (2) change the telephone number to 571–272–7000. Part 150: Section 150.6 is amended to change the address to: Mail Stop Congressional Relations, Director of the United States Patent and Trademark Office, P.O. Box 1450, Alexandria, Virginia 22313–1450. Classification Administrative Procedure Act Since this final rule is directed to changing Office addresses and telephone numbers, this final rule merely involves rules of agency organization, procedure, or practice within the meaning of 5 U.S.C. 553(b)(A). Accordingly, this final rule may be adopted without prior notice and opportunity for public comment under 5 U.S.C. 553(b) and (c), or thirtyday advance publication under 5 U.S.C. 553(d). Regulatory Flexibility Act As prior notice and an opportunity for public comment are not required pursuant to 5 U.S.C. 553 (or any other law), a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. 601 et seq.) is not required. See 5 U.S.C. 603. Executive Order 13132 This rule making does not contain policies with federalism implications sufficient to warrant preparation of a Federalism Assessment under Executive Order 13132 (Aug. 4, 1999). E:\FR\FM\04MRR1.SGM 04MRR1

Agencies

[Federal Register Volume 70, Number 42 (Friday, March 4, 2005)]
[Rules and Regulations]
[Page 10488]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-4279]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9167]
RIN 1545-BC81


Student FICA Exception; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document corrects final regulations (TD 9167), that were 
published in the Federal Register on Tuesday, December 21, 2004 (69 FR 
76404) that provides guidance regarding the employment tax exceptions 
for student services. These regulations affect schools, colleges, and 
universities and their employees.

DATES: This correction is effective December 21, 2004.

FOR FURTHER INFORMATION CONTACT: John Richards, (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9167) that is the subject of this 
correction is under sections 3121(b)(10) and 3306(c)(10)(B) of the 
Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9167) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

0
Accordingly, the publication of the final regulations (TD 9167) that 
was the subject of FR. Doc. 04-27919, is corrected as follows:
0
On page 76405, column 1, in the preamble, under the paragraph heading 
``Background'', sixth line from the top of the column, the language 
``and is regularly attending cases at a'' is corrected to read `` and 
is regularly attending classes at a''.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-4279 Filed 3-3-05; 8:45 am]
BILLING CODE 4830-01-P

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