Loss Limitation Rules; Correction, 15227 [05-5969]

Download as PDF Federal Register / Vol. 70, No. 57 / Friday, March 25, 2005 / Rules and Regulations blades is required if the outside air temperature (OAT) is below 5° C (41° F) and visible moisture (rain, drizzle, sleet, snow, fog etc.) is present or the airplane was exposed to visible moisture (rain, drizzle, sleet, snow, fog etc.) since the previous landing; or the airplane experienced in-flight ice accretion since the previous takeoff; or the difference between the dew point temperature and the OAT is 3° C (5° F) or less; or water is present on the wing. Reference the preflight procedures in Section 4 of the basic Pilot’s Operating Handbook. (Catalog of Federal Domestic Assistance Programs Nos. 96.001, Social Security— Disability Insurance; 96.002, Social Security—Retirement Insurance; 96.004, Social Security—Survivors Insurance) Issued in Kansas City, Missouri, on March 21, 2005. David R. Showers, Acting Manager, Small Airplane Directorate, Aircraft Certification Service. [FR Doc. 05–5915 Filed 3–24–05; 8:45 am] Dated: March 21, 2005. Martin Sussman, Regulations Officer. BILLING CODE 4910–13–P List of Subjects in 20 CFR Part 404 Administrative practice and procedure, Blind, Disability benefits, Old-Age, Survivors and Disability Insurance, Reporting and recordkeeping requirements, Social Security. Subpart P—[Amended] RIN 0960–AD67 I 1. The authority citation for subpart P continues to read as follows: Social Security Administration. Final rule; correcting amendments. ACTION: SUMMARY: This document corrects two cross-references in the final rules we published in the Federal Register on November 15, 2004 (69 FR 67017). These final rules revised the criteria in the Listing of Impairments (the listings) that we use to evaluate claims involving malignant neoplastic diseases. EFFECTIVE DATE: Effective on March 25, 2005. FOR FURTHER INFORMATION CONTACT: Suzanne DiMarino, Social Insurance Specialist, 6401 Security Boulevard, Baltimore, MD 21235–6401. Call (410) 965–1769 or TTY 1–800–325–0778 for information about these correcting amendments. For information on eligibility or filing for benefits, call our national toll-free number 1–(800) 772– 1213 or TTY 1–(800) 325–0778. You may also contact Social Security Online at https://www.socialsecurity.gov/. SUPPLEMENTARY INFORMATION: We are making two corrections to listing 13.00 in appendix 1 of subpart P of part 404 of our regulations that was published in the Federal Register on November 15, 2004 (69 FR 67017). The first correction revises the cross-reference in the last sentence of listing 13.00K1b. The second correction revises the crossreferences in the heading of listing 13.02. VerDate jul<14>2003 15:22 Mar 24, 2005 Jkt 205001 FOR FURTHER INFORMATION CONTACT: Theresa Abell, (202) 622–7700 or Martin Huck, (202) 622–7750 (not toll-free numbers). Background For the reasons set out in the preamble, The final and temporary regulations subpart P of part 404 of chapter III of title 20 of the Code of Federal Regulations is (TD 9187) that is the subject of this corrected by making the following correction is under sections 337(d) and correcting amendments: 1502 of the Internal Revenue Code. [Regulation No. 4] AGENCY: This correction is effective on April 4, 2005. DATES: I 20 CFR Part 404 Technical Amendments To Change Cross-References published in the Federal Register on Thursday, March 3, 2005 (70 FR 10319), that disallows certain losses recognized on sales of subsidiary stock by members of a consolidated group. SUPPLEMENTARY INFORMATION: PART 404—FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950–) SOCIAL SECURITY ADMINISTRATION 15227 Authority: Secs. 202, 205(a), (b), and (d)– (h), 216(i), 221(a) and (i), 222(c), 223, 225, and 702(a)(5) of the Social Security Act (42 U.S.C. 402, 405(a), (b), and (d)–(h), 416(i), 421(a) and (i), 422(c), 423, 425, and 902(a)(5)); sec. 211(b), Pub. L. 104–193, 110 Stat. 2105, 2189. Appendix 1 to Subpart P of Part 404— [Amended] 2. Amend Appendix 1 to subpart P as follows: I a. In Listing 13.00K1b, revise the reference ‘‘13.55A2a’’ in the last sentence to read ‘‘13.05A2.’’ I b. In the heading of Listing 13.02, revise the references to ‘‘13.06’’ and ‘‘13.07’’ to read ‘‘13.08’’ and ‘‘13.09,’’ respectively. I [FR Doc. 05–5921 Filed 3–24–05; 8:45 am] BILLING CODE 4191–02–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9187] RIN 1545–BA52 Loss Limitation Rules; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: This document corrects final regulations (TD 9187) that were SUMMARY: PO 00000 Frm 00029 Fmt 4700 Sfmt 4700 Need for Correction As published, (TD 9187) contains an error that may prove to be misleading and is 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 amendment: I PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: I Authority: 26 U.S.C. 7805 * * * § 1.1502–20 [Corrected] Section 1.1502–20(i)(3)(viii), second sentence, the language ‘‘Any reapportionment of a section 382 limitation made pursuant to the previous sentence shall have the effects described in paragraphs (i)(3)(iii)(D)(ii) and (iii) of this section.’’ is removed and the language ‘‘Any reapportionment of a section 382 limitation made pursuant to the previous sentence shall have the effects described in paragraph (i)(3), (iii)(D)(2) and (3) of this section.’’ is added in its place. Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 05–5969 Filed 3–24–05; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\25MRR1.SGM 25MRR1

Agencies

[Federal Register Volume 70, Number 57 (Friday, March 25, 2005)]
[Rules and Regulations]
[Page 15227]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-5969]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9187]
RIN 1545-BA52


Loss Limitation Rules; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document corrects final regulations (TD 9187) that were 
published in the Federal Register on Thursday, March 3, 2005 (70 FR 
10319), that disallows certain losses recognized on sales of subsidiary 
stock by members of a consolidated group.

DATES: This correction is effective on April 4, 2005.

FOR FURTHER INFORMATION CONTACT: Theresa Abell, (202) 622-7700 or 
Martin Huck, (202) 622-7750 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9187) that is the subject 
of this correction is under sections 337(d) and 1502 of the Internal 
Revenue Code.

Need for Correction

    As published, (TD 9187) contains an error that may prove to be 
misleading and is in need of clarification.

List of Subjects in 26 CFR Part 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 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  1.1502-20  [Corrected]

    Section 1.1502-20(i)(3)(viii), second sentence, the language ``Any 
reapportionment of a section 382 limitation made pursuant to the 
previous sentence shall have the effects described in paragraphs 
(i)(3)(iii)(D)(ii) and (iii) of this section.'' is removed and the 
language ``Any reapportionment of a section 382 limitation made 
pursuant to the previous sentence shall have the effects described in 
paragraph (i)(3), (iii)(D)(2) and (3) of this section.'' is added in 
its place.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-5969 Filed 3-24-05; 8:45 am]
BILLING CODE 4830-01-P

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