Prohibited Allocations of Securities in an S Corporation; Correction, 11121 [05-4506]
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Federal Register / Vol. 70, No. 44 / Tuesday, March 8, 2005 / Rules and Regulations
Dated: February 16, 2005.
Steven D. Vaughn,
Director, Office of New Animal Drug
Evaluation, Center for Veterinary Medicine.
[FR Doc. 05–4480 Filed 3–7–05; 8:45 am]
BILLING CODE 4160–01–S
§ 1.411(d)–4
11121
Authority: 26 U.S.C. 7805 * * *.
[Corrected]
Section 1.411(d)–4, A–2, paragraph
§ 1.409(p)–1T [Corrected]
(e)(3), Example (i) and (ii), in each
location the year ‘‘2004’’ is removed, and I Section 1.409(p)–1T(d)(2)(iv), is
removed.
the year ‘‘2005’’ is added in its place.
I
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedures and
Administration).
[FR Doc. 05–4502 Filed 3–7–05; 8:45 am]
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedures and
Administration).
[FR Doc. 05–4506 Filed 3–7–05; 8:45 am]
BILLING CODE 4830–01–P
BILLING CODE 4830–01–P
[TD 9176]
DEPARTMENT OF THE TREASURY
DEPARTMENT OF THE INTERIOR
RIN 1545–BC35
Internal Revenue Service
Office of Surface Mining Reclamation
and Enforcement
Elimination of Forms of Distribution in
Defined Contribution Plans; Correction
26 CFR Part 1
[TD 9164]
30 CFR Part 917
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
RIN 1545–BC33
Kentucky Regulatory Program
Prohibited Allocations of Securities in
an S Corporation; Correction
AGENCY:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
AGENCY:
SUMMARY: This document contains
corrections to (TD 9176), which were
published in the Federal Register on
Tuesday, January 25, 2005 (70 FR 3475).
These final regulations would modify
the circumstances under which certain
forms of distribution previously
available are permitted to be eliminated
from qualified defined contribution
plans.
This correction is effective
January 25, 2005.
DATES:
FOR FURTHER INFORMATION CONTACT:
Vernon S. Carter at (202) 622–6060 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9176) that
are the subject of these corrections are
under section 411(d)(6) of the Internal
Revenue Code.
Need for Correction
As published, TD 9176 contains errors
that may prove to be misleading and are
in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected
by making the following correcting
amendments:
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *.
VerDate jul<14>2003
11:16 Mar 07, 2005
Jkt 205001
SUMMARY: This document corrects
temporary regulations (TD 9164) that
were published in the Federal Register
on Friday, December 17, 2004 (69 FR
75455) concerning requirements for
employee stock ownership plans
(ESOPs) holding stock of Subchapter S
corporations.
DATES: This document is effective on
December 17, 2004.
FOR FURTHER INFORMATION CONTACT: John
T. Ricotta, (202) 622–6060 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations (TD 9164)
that is the subject of this correction are
under section 409(p).
Need for Correction
As published, the temporary
regulations (TD 9164) contain errors that
may prove to be misleading and are in
need of clarification.
List of Subjects in 26 CFR Parts 1
Income Taxes, Reporting and
recordkeeping requirements.
I
I
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
Correction of Publication
Accordingly, 26 CFR part 1 is corrected
by making the following correcting
amendment:
I
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 and continues to read in part as
follows:
I
PO 00000
Frm 00011
Fmt 4700
Sfmt 4700
Office of Surface Mining
Reclamation and Enforcement (OSM),
Interior.
ACTION: Final rule.
SUMMARY: This final rule removes a
suspension notation from our
regulations pertaining to the Kentucky
regulatory program (the ‘‘Kentucky
program’’). The suspension prohibited
the issuance of new financial guarantees
by the Kentucky Bond Pool because of
insufficient funds that had resulted from
the transfer of funds out of the bond
pool. Kentucky has reimbursed its bond
pool and the suspension notation
concerning that issue is being removed
because it is no longer necessary.
EFFECTIVE DATE: March 8, 2005.
FOR FURTHER INFORMATION CONTACT:
William J. Kovacic, Telephone: (859)
260–8400. Telefax number: (859) 260–
8410.
SUPPLEMENTARY INFORMATION:
I. Background on the Kentucky Program
II. Submission Information
III. OSM’s Findings
IV. Procedural Determinations
I. Background on the Kentucky
Program
Section 503(a) of the Act permits a
State to assume primacy for the
regulation of surface coal mining and
reclamation operations on non-Federal
and non-Indian lands within its borders
by demonstrating that its State program
includes, among other things, ‘‘a State
law which provides for the regulation of
surface coal mining and reclamation
operations in accordance with the
requirements of the Act * * *; and
rules and regulations consistent with
regulations issued by the Secretary
pursuant to the Act.’’ See 30 U.S.C.
E:\FR\FM\08MRR1.SGM
08MRR1
]]>Agencies
[Federal Register Volume 70, Number 44 (Tuesday, March 8, 2005)]
[Rules and Regulations]
[Page 11121]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-4506]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9164]
RIN 1545-BC33
Prohibited Allocations of Securities in an S Corporation;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document corrects temporary regulations (TD 9164) that
were published in the Federal Register on Friday, December 17, 2004 (69
FR 75455) concerning requirements for employee stock ownership plans
(ESOPs) holding stock of Subchapter S corporations.
DATES: This document is effective on December 17, 2004.
FOR FURTHER INFORMATION CONTACT: John T. Ricotta, (202) 622-6060 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations (TD 9164) that is the subject of this
correction are under section 409(p).
Need for Correction
As published, the temporary regulations (TD 9164) contain errors
that may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Parts 1
Income Taxes, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 and continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *.
Sec. 1.409(p)-1T [Corrected]
0
Section 1.409(p)-1T(d)(2)(iv), is removed.
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-4506 Filed 3-7-05; 8:45 am]
BILLING CODE 4830-01-P
