Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction, 18301 [05-7097]

Download as PDF 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 The rule is being removed because it is obsolete and no longer governs policies to control and prevent abuse of checkchasing privileges on Army installations.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] BILLING CODE 4830–01–P VerDate jul<14>2003 16:26 Apr 08, 2005 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 BILLING CODE 3710–08–M PO 00000 Frm 00039 Fmt 4700 Sfmt 4700 E:\FR\FM\11APR1.SGM 11APR1

Agencies

[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.

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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
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