Treatment of Excess Loss Accounts; Correction, 13791 [06-2535]

Download as PDF Federal Register / Vol. 71, No. 52 / Friday, March 17, 2006 / Proposed Rules 13791 Paragraph 6011 Contiguous United States Area Navigation Routes. * * * * * T–243 PUNGO to ZOLMN [New] PUNGO .......................................................... HULIP ............................................................ ZOLMN .......................................................... * * * * * Fix .................................................................. WP ................................................................. Fix .................................................................. Lat. 35°36′38″ N., long. 76°27′03″ W. Lat. 35°07′47″ N., long. 75°48′32″ W. Lat. 35°38′42″ N., long. 75°24′27″ W. Correction of Publication DEPARTMENT OF THE TREASURY Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations (REG–138879– 05), that was the subject of FR Doc. 06– 586, are corrected as follows: Internal Revenue Service PART 1—[CORRECTED] Issued in Washington, DC, on March 9, 2006. Edith V. Parish, Manager, Airspace and Rules. [FR Doc. E6–3852 Filed 3–16–06; 8:45 am] RIN 1545–AY22 1. On page 4319, column 2, in the preamble under the paragraph heading FOR FURTHER INFORMATION CONTACT, line 4, the language, ‘‘Sonya Cruse, (202) 622–4693 (not toll-’’ is corrected to read ‘‘Treena Garrett, (202) 622–7180 (not toll-’’. 2. On page 4319, column 3, in the preamble under the paragraph heading ‘‘Special Analysis’’, line 15, the language, ‘‘business, Moreover, the number of’’ is corrected to read ‘‘businesses. Moreover, the number of’’. 3. On page 4320, column 1, under the paragraph heading ‘‘PART 1—INCOME TAXES’’, Par. 2., item 3, the language, ‘‘3. Revising the paragraph heading for paragraph (h).’’ is removed. 4. On page 4320, column 1, under the paragraph heading ‘‘PART 1—INCOME TAXES’’, Par. 2., item 5, the language, ‘‘5. Adding new paragraph (h)(3).’’ is corrected to read ‘‘5. Adding a new sentence at the end of paragraph (h)(3).’’. Corporate Estimated Tax; Correction 26 CFR Part 1 [REG–107722–00] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–138879–05] RIN 1545–BE87 Treatment of Excess Loss Accounts; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: SUMMARY: This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4319). These regulations provide guidance under section 1502 that governs certain basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group. FOR FURTHER INFORMATION CONTACT: Theresa M. Kolish, (202) 622–7530 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background erjones on PROD1PC68 with PROPOSALS The notice of proposed rulemaking by cross-reference to temporary regulations (REG–138879–05) that is the subject of these corrections is under section 1502 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking by cross-reference to temporary regulations (REG–138879–05) contains errors that may prove to be misleading and are in need of clarification. VerDate Aug<31>2005 16:43 Mar 16, 2006 Jkt 208001 § 1.1502–19 [Corrected] 4. On page 4320, column 1, the section heading, ‘‘§ 1.1502–19 Excess Loss Accounts.’’ is corrected to read ‘‘§ 1.1502–19 Excess loss accounts.’’. 5. On page 4320, column 1, under the heading ‘‘BILLING CODE’’, the language,‘‘4820–01–P’’ is corrected to read ‘‘4830–01–P’’. Guy R. Traynor, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 06–2535 Filed 3–16–06; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00010 Fmt 4702 Sfmt 4702 Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of public hearing cancellation on proposed rulemaking. AGENCY: SUMMARY: This document contains a correction to a cancellation of public hearing notice which was published in the Federal Register on Friday, March 3, 2006 (71 FR 10940) relating to corporate estimated taxes. FOR FURTHER INFORMATION CONTACT: Pamela Fuller, (202) 622–4910 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The proposed regulation that is the subject of this correction is under sections 6425 and 6655 of the Internal Revenue Code. Need for Correction As published, the proposed regulation (REG–107722–00) contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the cancellation of notice of public hearing on proposed rulemaking (REG–107722– 00), which was the subject of FR Doc. E6–3062, is corrected as follows: On page 10940, column 1, in the preamble under the section caption SUMMARY, the paragraph is corrected to read as follows: SUMMARY: The public hearing cancellation notice published in the Federal Register on Friday, March 3, 2006 (71 FR 10940) cancelled only the public hearing and does not withdraw the proposed regulations (REG–107722– 00), published in the Federal Register on Monday, December 12, 2005 (70 FR E:\FR\FM\17MRP1.SGM 17MRP1

Agencies

[Federal Register Volume 71, Number 52 (Friday, March 17, 2006)]
[Proposed Rules]
[Page 13791]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-2535]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-138879-05]
RIN 1545-BE87


Treatment of Excess Loss Accounts; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking by cross-reference 
to temporary regulations.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking by cross-reference to temporary regulations that was 
published in the Federal Register on Thursday, January 26, 2006 (71 FR 
4319). These regulations provide guidance under section 1502 that 
governs certain basis determinations and adjustments of subsidiary 
stock in certain transactions involving members of a consolidated 
group.

FOR FURTHER INFORMATION CONTACT: Theresa M. Kolish, (202) 622-7530 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations (REG-138879-05) that is the subject of these corrections is 
under section 1502 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking by cross-reference 
to temporary regulations (REG-138879-05) contains errors that may prove 
to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking by cross-reference 
to temporary regulations (REG-138879-05), that was the subject of FR 
Doc. 06-586, are corrected as follows:

PART 1--[CORRECTED]

    1. On page 4319, column 2, in the preamble under the paragraph 
heading FOR FURTHER INFORMATION CONTACT, line 4, the language, ``Sonya 
Cruse, (202) 622-4693 (not toll-'' is corrected to read ``Treena 
Garrett, (202) 622-7180 (not toll-''.
    2. On page 4319, column 3, in the preamble under the paragraph 
heading ``Special Analysis'', line 15, the language, ``business, 
Moreover, the number of'' is corrected to read ``businesses. Moreover, 
the number of''.
    3. On page 4320, column 1, under the paragraph heading ``PART 1--
INCOME TAXES'', Par. 2., item 3, the language, ``3. Revising the 
paragraph heading for paragraph (h).'' is removed.
    4. On page 4320, column 1, under the paragraph heading ``PART 1--
INCOME TAXES'', Par. 2., item 5, the language, ``5. Adding new 
paragraph (h)(3).'' is corrected to read ``5. Adding a new sentence at 
the end of paragraph (h)(3).''.


Sec.  1.1502-19  [Corrected]

    4. On page 4320, column 1, the section heading, ``Sec.  1.1502-19 
Excess Loss Accounts.'' is corrected to read ``Sec.  1.1502-19 Excess 
loss accounts.''.
    5. On page 4320, column 1, under the heading ``BILLING CODE'', the 
language,``4820-01-P'' is corrected to read ``4830-01-P''.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-2535 Filed 3-16-06; 8:45 am]
BILLING CODE 4830-01-P

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