Withholding Exemptions: Correction, 28211 [05-9610]

Download as PDF Federal Register / Vol. 70, No. 94 / Tuesday, May 17, 2005 / Rules and Regulations (ii) Nominations Related Standards (Version 1.7, December 31, 2003, including errata, October 15, 2004 and April 1, 2005); (iii) Flowing Gas Related Standards (Version 1.7, December 31, 2003); (iv) Invoicing Related Standards (Version 1.7, December 31, 2003); (v) Electronic Delivery Mechanism Related Standards (Version 1.7, December 31, 2003) with the exception of Standard 4.3.4, and including the standards contained in 2004 Annual Plan Item 2 (June 25, 2004) (Order No. 2004 standards) and the standard contained in 2005 Annual Plan Item 8 (May 3, 2005) (Affiliate Order standards), and the standards contained in Recommendation R03035A (October 20, 2004) (gas quality reporting); and (vi) Capacity Release Related Standards (Version 1.7, December 31, 2003, including errata, October 15, 2004). * * * * * [FR Doc. 05–9803 Filed 5–16–05; 8:45 am] BILLING CODE 6717–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9198] RIN 1545–AY42 Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Correction is the subject of this correction are under section 355(e) of the Internal Revenue Code. Need for Correction As published, the final regulations and removal of temporary regulations (TD 9198) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the final regulations and removal of temporary regulations (TD 9198), which was the subject of FR. Doc. 05–7811, is corrected as follows: 1. On page 20280, column 2, in the preamble, under the paragraph heading ‘‘New Safe Harbor for Acquisitions Before a Pro Rata Distribution’’, line 9, the language ‘‘discussions regarding the acquisition’’ is corrected to read ‘‘discussions with the acquirer regarding a distribution’’. 2. On page 20280, column 2, in the preamble, under the paragraph heading ‘‘New Safe Harbor for Acquisitions Before a Pro Rata Distribution’’, lines 15 and 16, the language ‘‘prior to discussions regarding the acquisition and that the acquisition was’’ is corrected to read ‘‘prior to discussions regarding a distribution and that the acquisition was’’. Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration). [FR Doc. 05–9615 Filed 5–16–05; 8:45 am] DEPARTMENT OF THE TREASURY This document corrects final regulations and removal of temporary regulations (TD 9198), that were published in the Federal Register on Tuesday, April 19, 2005 (70 FR 20279) that relate to the recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition. DATES: This correction is effective April 19, 2005. FOR FURTHER INFORMATION CONTACT: Amber R. Cook, (202) 622–7530 (not a toll-free number). SUPPLEMENTARY INFORMATION: [TD 9196] SUMMARY: Background The final regulations and removal of temporary regulations (TD 9198), which VerDate jul<14>2003 14:54 May 16, 2005 Jkt 205001 This document is effective on April 14, 2005. DATES: FOR FURTHER INFORMATION CONTACT: Margaret A. Owens, (202) 622–0047 (not a toll-free call). SUPPLEMENTARY INFORMATION: Background The final and temporary regulations (TD 9196) that are the subject of these corrections are under section 3402 of the Internal Revenue Code. Need for Correction As published, TD 9196 contains errors that may prove to be misleading and are in need of clarification. List of Subjects in 26 CFR Part 31 Employment taxes, Income taxes, Penalties, Pensions, Railroad retirement, Reporting and recordkeeping requirements, Social Security, Unemployment compensation. Correction of Publication Accordingly, 26 CFR part 31 is corrected by making the following correcting amendment: I PART 31—EMPLOYMENT TAXES Paragraph 1. The authority citation for part 31 continues to read in part as follows: I Authority: 26 U.S.C. 7805 * * * § 31.3402(f)(2)–1T [Corrected] BILLING CODE 4830–01–P Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations and removal of temporary regulations. AGENCY: 28211 Internal Revenue Service § 31.3402(f)(5)–1T 26 CFR Part 31 RIN 1545–BE21 Withholding Exemptions: Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting Amendment. AGENCY: SUMMARY: This document corrects final and temporary regulations (TD 9196) that were published in the Federal Register on Thursday, April 14, 2005 (70 FR 19694). The document contains regulations providing guidance under section 3402(f) of the Internal Revenue Code (Code) for employers and employees relating to the Form W–4, ‘‘Employee’s Withholding Allowance Certificate.’’ PO 00000 Frm 00031 Fmt 4700 I 1. Section 31.3402(f)(2)–1T(g)(4), the second sentence is amended by removing the date ‘‘April 14, 2008.’’ and adding ‘‘April 11, 2008.’’ in its place. Sfmt 4700 [Corrected] I 2. Section 31.3402(f)(5)–1T(a)(2), the second sentence is amended by removing the date ‘‘April 14, 2008.’’ and adding ‘‘April 11, 2008.’’ in its place. Cynthia Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration). [FR Doc. 05–9610 Filed 5–16–05; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\17MYR1.SGM 17MYR1

Agencies

[Federal Register Volume 70, Number 94 (Tuesday, May 17, 2005)]
[Rules and Regulations]
[Page 28211]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-9610]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[TD 9196]
RIN 1545-BE21


Withholding Exemptions: Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting Amendment.

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SUMMARY: This document corrects final and temporary regulations (TD 
9196) that were published in the Federal Register on Thursday, April 
14, 2005 (70 FR 19694). The document contains regulations providing 
guidance under section 3402(f) of the Internal Revenue Code (Code) for 
employers and employees relating to the Form W-4, ``Employee's 
Withholding Allowance Certificate.''

DATES: This document is effective on April 14, 2005.

FOR FURTHER INFORMATION CONTACT: Margaret A. Owens, (202) 622-0047 (not 
a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9196) that are the subject 
of these corrections are under section 3402 of the Internal Revenue 
Code.

Need for Correction

    As published, TD 9196 contains errors that may prove to be 
misleading and are in need of clarification.

List of Subjects in 26 CFR Part 31

    Employment taxes, Income taxes, Penalties, Pensions, Railroad 
retirement, Reporting and recordkeeping requirements, Social Security, 
Unemployment compensation.

Correction of Publication

0
Accordingly, 26 CFR part 31 is corrected by making the following 
correcting amendment:

PART 31--EMPLOYMENT TAXES

0
Paragraph 1. The authority citation for part 31 continues to read in 
part as follows:

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


Sec.  31.3402(f)(2)-1T  [Corrected]

0
1. Section 31.3402(f)(2)-1T(g)(4), the second sentence is amended by 
removing the date ``April 14, 2008.'' and adding ``April 11, 2008.'' in 
its place.


Sec.  31.3402(f)(5)-1T  [Corrected]

0
2. Section 31.3402(f)(5)-1T(a)(2), the second sentence is amended by 
removing the date ``April 14, 2008.'' and adding ``April 11, 2008.'' in 
its place.

Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-9610 Filed 5-16-05; 8:45 am]
BILLING CODE 4830-01-P
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