Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Correction, 28211 [05-9615]
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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: 05-9615]
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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
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations and removal of temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: 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:
Background
The final regulations and removal of temporary regulations (TD
9198), which 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]
BILLING CODE 4830-01-P
