Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction, 18301 [05-7097]
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Federal Register / Vol. 70, No. 68 / Monday, April 11, 2005 / Rules and Regulations
[FR Doc. 05–7211 Filed 4–8–05; 8:45 am]
DEPARTMENT OF DEFENSE
BILLING CODE 4910–13–P
Department of the Army
18301
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
DEPARTMENT OF THE TREASURY
32 CFR Part 527
Internal Revenue Service
RIN 0702–AA48
26 CFR Part 1
Personal Check Cashing Control and
Abuse Prevention
RIN 1625–AA09
AGENCY:
Department of the Army, DoD.
ACTION: Final rule; removal.
Drawbridge Operation Regulations;
Upper Mississippi River, Fort Madison,
IA
SUMMARY: This action removes 32 CFR
Part 527, Personnel Check Cashing
Control and Abuse Prevention,
published in the Federal Register, May
27, 1988 (53 FR 19286). The rule is
being removed because it is obsolete
and no longer governs policies to
control and prevent abuse of checkchasing privileges on Army
installations. The program
responsibility has been transferred to
the Office of the Comptroller of the
Department of Defense.
DATES: Effective April 11, 2005.
ADDRESSES: U.S. Army Records
Management and Declassification
Agency (AHRC–PDD–RP), Casey
Building, Room 102, 7701 Telegraph
Road, Alexandria, VA 22315–3860.
FOR FURTHER INFORMATION CONTACT: Ms.
Brenda Bowen, (703) 428–6422.
SUPPLEMENTARY INFORMATION: The
responsibility for this program was
originally with the Department of the
Army and was published as 32 CFR part
527. The program responsibility was
transferred to the Office of the
Comptroller of the Department of
Defense and is now covered by the DoD
Financial Management Regulation
(DoDFMR), Volume 5, chapter 4 which
replaces the requirements formerly set
forth. Therefore, to avoid confusion
with the public, 32 CFR part 527 is
removed.
AGENCY:
33 CFR Part 117
[TD 9191]
RIN 1545–BD16
Time and Manner of Making Section
163(d)(4)(B) Election To Treat Qualified
Dividend Income as Investment
Income; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations
and removal of temporary regulations.
AGENCY:
SUMMARY: This document contains
corrections to final regulations that were
published in the Federal Register on
March 18, 2005 (70 FR 13100) relating
to an election that may be made by
noncorporate taxpayers to treat qualified
dividend income as investment income
for purposes of calculating the
deduction for investment interest.
DATES: This correction is effective
March 18, 2005.
FOR FURTHER INFORMATION CONTACT:
Amy Pfalzgraf (202) 622–4950 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the
subject of this correction are under
section 163(d) of the Internal Revenue
Code.
Need for Correction
As published, the final regulations
(TD 9191) contain an error which may
prove to be misleading and is in need
of clarification.
Correction of Publication
Accordingly, the publication of the
final regulations (TD 9191), which were
the subject of FR Doc. 05–5433, is
corrected as follows:
On page 13101, column 1, second
signature block, the title ‘‘Acting
Assistant Secretary of the Treasury.’’ is
corrected to read ‘‘Acting Deputy
Assistant Secretary of the Treasury.’’
I
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration).
[FR Doc. 05–7097 Filed 4–8–05; 8:45 am]
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Jkt 205001
[CGD08–05–018]
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
ACTION:
SUMMARY: The Commander, Eighth
Coast Guard District has issued a
temporary deviation from the regulation
governing the operations of the Fort
Madison Drawbridge, mile 383.9, Fort
Madison, Iowa across the Upper
Mississippi River. This deviation allows
the bridge to remain closed to
navigation for 8-hour and 4-hour time
periods from July 16 to July 18, 2005,
and from July 23 to July 25, 2005. The
deviation is necessary to allow time for
making repairs of critical structural
components essential to the continued
safe operation of the drawbridge.
DATES: This temporary deviation is
effective from 6 a.m., July 16, 2005 to 6
a.m., July 25, 2005.
ADDRESSES: Materials referred to in this
document are available for inspection or
copying at Room 2.107F in the Robert A.
Young Federal Building, 1222 Spruce
Street, St. Louis, MO 63103–2832,
between 8 a.m. and 4 p.m., Monday
through Friday, except Federal holidays.
The Bridge Administration Branch
maintains the public docket for this
temporary deviation.
FOR FUTHER INFORMATION CONTACT: Roger
K. Wiebusch, Bridge Administrator,
(314) 539–3900, extension 2378.
SUPPLEMENTARY INFORMATION: The
List of Subjects in 32 CFR Part 527
Burlington Northern and Santa Fe
Personal check cashing control and
Railway Company requested a
Abuse prevention.
temporary deviation to allow time to
conduct repairs to the Fort Madison
PART 527—[REMOVED]
Drawbridge, mile 383.9 at Fort Madison,
Iowa across the Upper Mississippi
I Accordingly, for reasons stated in the
preamble, under the authority of 5 U.S.C. River. The Fort Madison Drawbridge
currently operates in accordance with
5511–5512; 37 U.S.C. 1007; 18 U.S.C.
33 CFR 117.5 which requires the
1382; Articles 123a, 133, and 134,
Uniform Code of Military Justice (UCMJ), drawbridge to open promptly and fully
32 CFR part 527, Personal Check Cashing for passage of vessels when a request to
open is given in accordance with 33
Control and Abuse Prevention, is
CFR 117, subpart A. This deviation will
removed in its entirety.
be enforced from 6 a.m., July 16, 2005
Brenda S. Bowen,
to 6 a.m., July 18, 2005 and from 6 a.m.,
Army Federal Register Liaison Officer.
July 23, 2005 to 6 a.m., July 25, 2005.
[FR Doc. 05–7164 Filed 4–8–05; 8:45 am]
During this enforcement period the
bridge will remain closed to navigation
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[Federal Register Volume 70, Number 68 (Monday, April 11, 2005)]
[Rules and Regulations]
[Page 18301]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-7097]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9191]
RIN 1545-BD16
Time and Manner of Making Section 163(d)(4)(B) Election To Treat
Qualified Dividend Income as Investment Income; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations and removal of temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations that
were published in the Federal Register on March 18, 2005 (70 FR 13100)
relating to an election that may be made by noncorporate taxpayers to
treat qualified dividend income as investment income for purposes of
calculating the deduction for investment interest.
DATES: This correction is effective March 18, 2005.
FOR FURTHER INFORMATION CONTACT: Amy Pfalzgraf (202) 622-4950 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the subject of this correction are
under section 163(d) of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9191) contain an error
which may prove to be misleading and is in need of clarification.
Correction of Publication
0
Accordingly, the publication of the final regulations (TD 9191), which
were the subject of FR Doc. 05-5433, is corrected as follows:
On page 13101, column 1, second signature block, the title ``Acting
Assistant Secretary of the Treasury.'' is corrected to read ``Acting
Deputy Assistant Secretary of the Treasury.''
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 05-7097 Filed 4-8-05; 8:45 am]
BILLING CODE 4830-01-P
