Section 1374 Effective Dates; Correction, 23790 [05-8912]
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Federal Register / Vol. 70, No. 86 / Thursday, May 5, 2005 / Rules and Regulations
DEPARTMENT OF TRANSPORTATION
DEPARTMENT OF THE TREASURY
Federal Aviation Administration
Internal Revenue Service
14 CFR Part 71
26 CFR Part 1
[TD 9170]
[Docket No. FAA–2005–20065; Airspace
Docket No. 05–ACE–7]
RIN 1545–BD99
Section 1374 Effective Dates;
Correction
Modification of Class E Airspace;
Monett, MO
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
Federal Aviation
Administration (FAA), DOT.
AGENCY:
Direct final rule; confirmation of
effective date.
ACTION:
SUMMARY: This document confirms the
effective date of the direct final rule
which revises Class E airspace at
Monett, MO.
EFFECTIVE DATE:
0901 UTC, July 7, 2005.
FOR FURTHER INFORMATION CONTACT:
Brenda Mumper, Air Traffic Division,
Airspace Branch, ACE–520A, DOT
Regional Headquarters Building, Federal
Aviation Administration, 901 Locust,
Kansas City, MO 64106; telephone:
(816) 329–2524.
The FAA
published this direct final rule with a
request for comments in the Federal
Register on March 7, 2005 (70 FR
10917). The FAA uses the direct final
rulemaking procedure for a noncontroversial rule where the FAA
believes that there will be no adverse
public comment. This direct final rule
advised the public that no adverse
comments were anticipated, and that
unless a written adverse comment, or a
written notice of intent to submit an
adverse comment, were received within
the comment period, the regulation
would become effective on July 7, 2005.
No adverse comments were received,
and thus this notice confirms that this
direct final rule will become effective on
that date.
SUPPLEMENTARY INFORMATION:
Issued in Kansas City, MO on April 22,
2005.
Elizabeth S. Wallis,
Acting Area Director, Western Flight Services
Operations.
[FR Doc. 05–8938 Filed 5–4–05; 8:45 am]
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This document corrects
temporary regulations (TD 9170) that
were published in the Federal Register
on Wednesday, December 22, 2004 (69
FR 76612). The document contains
temporary regulations providing
guidance concerning the applicability of
section 1374 to S corporations that
acquire assets in carryover basis
transactions from C corporations on or
after December 27, 1994, and to certain
corporations that terminate S
corporation status and later elect again
to become S corporations.
DATES: This document is effective on
December 22, 2004.
SUPPLEMENTARY INFORMATION:
defined in paragraph (a)(1) of this
section, that occurs on or after
December 27, 1994, without regard to
the date of the corporation’s election to
be an S corporation under section 1362.
(b) through (d) [Reserved]. For further
guidance, see § 1.1374–8(b) through (d).
Cynthia Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedures and
Administration).
[FR Doc. 05–8912 Filed 5–4–05; 8:45 am]
BILLING CODE 4830–01–P
SUMMARY:
Background
The temporary regulations (TD 9170)
that is the subject of this correction are
under section 1374 of the Internal
Revenue Code.
Need for Correction
As published, the temporary
regulations (TD 9170) contain errors that
may prove to be misleading and are in
need of clarification.
List of Subjects 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:
I
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as
follows:
I
DEPARTMENT OF DEFENSE
48 CFR Parts 207, 212, 225, and 252
[DFARS Case 2003–D087]
Defense Federal Acquisition
Regulation Supplement; Contractor
Personnel Supporting a Force
Deployed Outside the United States
Department of Defense (DoD).
Final rule.
AGENCY:
ACTION:
SUMMARY: DoD has issued a final rule
amending the Defense Federal
Acquisition Regulation Supplement
(DFARS) to address issues related to
contract performance outside the United
States. The rule contains a clause for use
in contracts that require contractor
personnel to deploy with or otherwise
provide support in the theater of
operations to U.S. military forces
deployed outside the United States in
contingency operations, humanitarian
or peacekeeping operations, or other
military operations or exercises
designated by the combatant
commander.
DATES: Effective Date: June 6, 2005.
FOR FURTHER INFORMATION CONTACT: Ms.
Amy Williams, Defense Acquisition
Regulations Council, OUSD (AT&L)
DPAP (DAR), IMD 3C132, 3062 Defense
Pentagon, Washington, DC 20301–3062.
Telephone (703) 602–0328; facsimile
(703) 602–0350. Please cite DFARS Case
2003–D087.
SUPPLEMENTARY INFORMATION:
A. Background
This final rule contains DFARS policy
Authority: 26 U.S.C. 7805 * * *
relating to contracts that require
contractor personnel to deploy with or
I Par. 2. The section heading and text of
otherwise provide support in the theater
§ 1.1374–8T is revised to read as follows:
of operations to U.S. military forces
deployed outside the United States in
§ 1.1374–8T 1374(d)(8) transactions
(temporary).
contingency operations, humanitarian
or peacekeeping operations, or military
(a)(1) [Reserved]. For further
operations or exercises designated by
guidance, see § 1.1374–8(a).
the combatant commander. In addition,
(2) Section 1374(d)(8) applies to any
as a result of the DFARS Transformation
section 1374(d)(8) transaction, as
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[Federal Register Volume 70, Number 86 (Thursday, May 5, 2005)]
[Rules and Regulations]
[Page 23790]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-8912]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9170]
RIN 1545-BD99
Section 1374 Effective Dates; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document corrects temporary regulations (TD 9170) that
were published in the Federal Register on Wednesday, December 22, 2004
(69 FR 76612). The document contains temporary regulations providing
guidance concerning the applicability of section 1374 to S corporations
that acquire assets in carryover basis transactions from C corporations
on or after December 27, 1994, and to certain corporations that
terminate S corporation status and later elect again to become S
corporations.
DATES: This document is effective on December 22, 2004.
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations (TD 9170) that is the subject of this
correction are under section 1374 of the Internal Revenue Code.
Need for Correction
As published, the temporary regulations (TD 9170) contain errors
that may prove to be misleading and are in need of clarification.
List of Subjects 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 amendments:
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 * * *
0
Par. 2. The section heading and text of Sec. 1.1374-8T is revised to
read as follows:
Sec. 1.1374-8T 1374(d)( 8) transactions (temporary).
(a)(1) [Reserved]. For further guidance, see Sec. 1.1374-8(a).
(2) Section 1374(d)(8) applies to any section 1374(d)(8)
transaction, as defined in paragraph (a)(1) of this section, that
occurs on or after December 27, 1994, without regard to the date of the
corporation's election to be an S corporation under section 1362.
(b) through (d) [Reserved]. For further guidance, see Sec. 1.1374-
8(b) through (d).
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-8912 Filed 5-4-05; 8:45 am]
BILLING CODE 4830-01-P
