Information Returns by Donees Relating to Qualified Intellectual Property Contributions; Correction, 36346 [05-12403]
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36346
Federal Register / Vol. 70, No. 120 / Thursday, June 23, 2005 / Rules and Regulations
Background
following May 23, 2005.’’ and adding the 2005–23, I.R.B. 1203, issued
language ‘‘August 22, 2005.’’ in its place. thereunder.’’.
Cynthia Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel, (Procedure and
Administration).
[FR Doc. 05–12384 Filed 6–22–05; 8:45 am]
Cynthia Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel, (Procedure and
Administration).
[FR Doc. 05–12403 Filed 6–22–05; 8:45 am]
BILLING CODE 4830–01–P
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
DEPARTMENT OF LABOR
Internal Revenue Service
Mine Safety and Health Administration
26 CFR Part 1
RIN 1219–AB33
30 CFR Parts 72 and 75
[TD 9206]
Emergency Evacuations
RIN 1545–BE12
Mine Safety and Health
Administration (MSHA), Labor.
ACTION: Final rule; correcting
amendments.
AGENCY:
Information Returns by Donees
Relating to Qualified Intellectual
Property Contributions; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to temporary
regulations.
AGENCY:
SUMMARY: This document contains a
correction to TD 9206 which was
published in the Federal Register on
Monday, May 23, 2005 (70 FR 29450)
providing guidance for the filing of
information returns by donees relating
to qualified intellectual property
contributions.
This correction is effective May
23, 2005.
FOR FURTHER INFORMATION CONTACT:
Donnell M. Rini-Swyers, (202) 622–4910
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
DATES:
Background
The temporary regulation (TD 9206)
that is the subject of this correction is
under section 6050 of the Internal
Revenue Code.
Need for Correction
As published, TD 9206, contains an
error that may prove to be misleading
and is in need of clarification.
Correction of Publication
Accordingly, the publication of the
temporary regulations (TD 9206), that
was the subject of FR Doc 05–10229, is
corrected as follows:
I On page 29451, column 2, in the
preamble under the paragraph heading
‘‘Explanation of Provisions’’, third full
paragraph, line 8, the language, ‘‘Notice
2005–XX issued thereunder.’’ is
corrected to read ‘‘Notice 2005–41,
I
VerDate jul<14>2003
19:30 Jun 22, 2005
Jkt 205001
SUMMARY: This document makes
correcting amendments to four existing
standards that are affected by an MSHA
rulemaking concerning emergency
evacuations in underground coal mines.
The rule revised and renumbered an
existing standard, but did not update
cross-references to that standard. This
document updates these crossreferences, and makes a non-substantial
correction to the wording in a separate
reference.
DATES: Effective June 23, 2005.
FOR FURTHER INFORMATION CONTACT:
Rebecca J. Smith, Acting Director, Office
of Standards, Regulations, and
Variances, MSHA, 1100 Wilson Blvd.,
Room 2313, Arlington, Virginia 22209–
3939, smith.rebecca@dol.gov, (202) 693–
9440 (telephone), (202) 693–9441
(facsimile). This document is available
at https://www.msha.gov.
SUPPLEMENTARY INFORMATION:
Administrative Procedure Act
MSHA has determined that public
notice and comment is unnecessary for
this action. The correcting amendments
contained in this final rule replace
outdated references to § 75.1101–23,
which no longer exists, with correct
references to § 75.1502 and are non
substantive in nature. Accordingly, for
‘‘good cause’’ under the Administrative
Procedure Act (APA), 5 U.S.C.
553(b)(3)(B), MSHA finds that notice
and comment procedures are
unnecessary in this action. For the same
reason, it has been determined that in
accordance with 5 U.S.C. 553(d), there
is good cause to make these changes
effective on the date of publication in
the Federal Register.
PO 00000
Frm 00022
Fmt 4700
Sfmt 4700
On December 12, 2002 (67 FR 76658),
MSHA published an emergency
temporary standard (ETS) to address
dangers to which underground coal
miners are exposed during mine fire,
explosion, and gas or water inundation
emergencies.
Section 101(b) of the Federal Mine
Safety and Health Act of 1977 specifies
that an ETS also serves as a proposed
rule, and requires publication of the
final rule within nine months after the
ETS is published. The final rule,
published on September 9, 2003 (68 FR
53037), created §§ 75.1501 (Emergency
evacuations) and 75.1502 (Mine
emergency evacuation and firefighting
program of instruction); amended § 48.8
(Annual refresher training of miners;
minimum courses of instruction; hours
of instruction), and removed § 75.1101–
23 (Program of instruction; location and
use of fire fighting equipment; location
of escapeways, exits and routes of
travel; evacuation procedures; fire
drills).
Section 75.1502 was derived from
§ 75.1101–23 and applies to all mine
emergencies resulting from fire,
explosion, or gas or water inundation.
Additionally, § 75.1502 provides that
before any MSHA-approved revision to
the emergency evacuation and
firefighting program of instruction is
implemented, persons affected by the
revision must be instructed about any
new provisions.
Cross-references to formerly existing
§ 75.1101–23 are still contained in
§§ 72.502(c), (Requirements for
nonpermissible light-duty dieselpowered equipment other than
generators and compressors); 75.383(c),
(Escapeway maps and drills);
75.1908(d), (Nonpermissible dieselpowered equipment; categories); and
75.1912(c), (Fire suppression systems
for permanent underground diesel fuel
storage facilities). The updates to these
cross-references were inadvertently
omitted from the rule. On February 23,
2004 a Federal Register notice (69 FR
8107) corrected § 75.1714–2(e), (Selfrescue devices; use and location
requirements) by replacing the outdated
cross-reference to § 75.1101–23 with a
cross-reference to § 75.1502. This
document updates the remaining crossreferences.
Additionally, this document revises
§ 72.502(a) by replacing the word ‘‘part’’
with the word ‘‘chapter’’ to correctly
identify the reference to § 75.1908(d).
E:\FR\FM\23JNR1.SGM
23JNR1
]]>Agencies
[Federal Register Volume 70, Number 120 (Thursday, June 23, 2005)]
[Rules and Regulations]
[Page 36346]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-12403]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9206]
RIN 1545-BE12
Information Returns by Donees Relating to Qualified Intellectual
Property Contributions; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to TD 9206 which was
published in the Federal Register on Monday, May 23, 2005 (70 FR 29450)
providing guidance for the filing of information returns by donees
relating to qualified intellectual property contributions.
DATES: This correction is effective May 23, 2005.
FOR FURTHER INFORMATION CONTACT: Donnell M. Rini-Swyers, (202) 622-4910
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulation (TD 9206) that is the subject of this
correction is under section 6050 of the Internal Revenue Code.
Need for Correction
As published, TD 9206, contains an error that may prove to be
misleading and is in need of clarification.
Correction of Publication
0
Accordingly, the publication of the temporary regulations (TD 9206),
that was the subject of FR Doc 05-10229, is corrected as follows:
0
On page 29451, column 2, in the preamble under the paragraph heading
``Explanation of Provisions'', third full paragraph, line 8, the
language, ``Notice 2005-XX issued thereunder.'' is corrected to read
``Notice 2005-41, 2005-23, I.R.B. 1203, issued thereunder.''.
Cynthia Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 05-12403 Filed 6-22-05; 8:45 am]
BILLING CODE 4830-01-P
