Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction, 18623 [06-3473]

Download as PDF Federal Register / Vol. 71, No. 70 / Wednesday, April 12, 2006 / Rules and Regulations Room PL–401, Nassif Building, Washington, DC; on the Internet at https://dms.dot.gov; or at the National Archives and Records Administration (NARA). For information on the availability of this material at the NARA, call (202) 741–6030, or go to https://www.archives.gov/ federal_register/code_of_federal_regulations/ ibr_locations.html. Issued in Renton, Washington, on March 31, 2006. Ali Bahrami, Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. 06–3432 Filed 4–11–06; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment: I PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read as follows: I Authority: 26 U.S.C. 7805 * * * § 1.163(d)–1T [Removed] Section 1.163(d)–1T is removed. Guy R. Traynor, Chief, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures & Administration). [FR Doc. 06–3473 Filed 4–11–06; 8:45 am] BILLING CODE 4830–01–P Internal Revenue Service 26 CFR Part 1 DEPARTMENT OF HOMELAND SECURITY [TD 9191] Coast Guard RIN 1545–BD16 33 CFR Part 117 Time and Manner of Making Section 163(d)(4)(B) Election To Treat Qualified Dividend Income as Investment Income; Correction [CGD01–06–021] Internal Revenue Service (IRS), Treasury. ACTION: Removal of temporary regulations. AGENCY: SUMMARY: This document contains a correction to a temporary regulation (TD 9191) that was published in the Federal Register on Friday, March 18, 2005 (70 FR 13100), relating to the time and manner of making section 163(d)94)(B) election to treat qualified dividend income as investment income. DATES: This correction is effective March 18, 2005. FOR FURTHER INFORMATION CONTACT: Amy Pfalzgraf, (202) 622–4950 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulation (TD 9191) that is the subject of this correction is under section 163 of the Internal Revenue Code. cprice-sewell on PROD1PC66 with RULES Need for Correction As published, TD 9191, contains an error that may prove to be misleading and is in need of clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. VerDate Aug<31>2005 15:11 Apr 11, 2006 Jkt 208001 Drawbridge Operation Regulations; Hackensack River, Secaucus, NJ Coast Guard, DHS. Notice of temporary deviation from regulations. AGENCY: ACTION: 18623 Hackensack River at mile 7.7, at Secaucus, New Jersey, has a vertical clearance in the closed position of 4 feet at mean high water and 9 feet at mean low water. The existing drawbridge operation regulations are listed at 33 CFR 117.723(e). The owner of the bridge, New Jersey Transit (NJTRANSIT), requested a temporary deviation to facilitate bridge repairs, replacement of the gears, brakes, struts, and the installation of walkway railings at the bridge. The bridge will not be able to open during the above repairs because the operating machinery will be disassembled to replace the gears. Under this temporary deviation, the NJTRO HX Bridge across the Hackensack River at mile 7.7, need not open for the passage of vessel traffic from April 18, 2006 through April 27, 2006. In accordance with 33 CFR 117.35(c), this work will be performed with all due speed in order to return the bridge to normal operation as soon as possible. This deviation from the operating regulations is authorized under 33 CFR 117.35. Dated: March 30, 2006. Gary Kassof, Bridge Program Manager, First Coast Guard District. [FR Doc. 06–3510 Filed 4–11–06; 8:45 am] BILLING CODE 4910–15–P The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the NJTRO HX Bridge across the Hackensack River at mile 7.7, at Secaucus, New Jersey. Under this temporary deviation, the NJTRO HX Bridge need not open for the passage of vessel traffic from April 18, 2006 through April 27, 2006. This deviation is necessary to facilitate scheduled bridge maintenance. DATES: This deviation is effective from April 18, 2006 through April 27, 2006. ADDRESSES: Materials referred to in this document are available for inspection or copying at the First Coast Guard District, Bridge Branch Office, One South Street, New York, New York 10004 between 7 a.m. and 4 p.m., Monday through Friday, except Federal holidays. The telephone number is (212) 668–7165. The First Coast Guard District Bridge Branch Office maintains the public docket for this temporary deviation. SUMMARY: Judy Leung-Yee, Project Officer, First Coast Guard District, at (212) 668–7195. SUPPLEMENTARY INFORMATION: The NJTRO HX Bridge, across the FOR FURTHER INFORMATION CONTACT: PO 00000 Frm 00035 Fmt 4700 Sfmt 4700 DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [CGD01–06–026] Drawbridge Operation Regulations; Raritan River, Arthur Kill and Their Tributaries, NJ Coast Guard, DHS. Notice of temporary deviation from regulations. AGENCY: ACTION: SUMMARY: The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the AK Railroad Bridge, at mile 11.6, across Arthur Kill, between Elizabeth, New Jersey, and Staten Island, New York. This deviation allows the bridge to remain in the closed position from 10 a.m. to 2 p.m. on April 15, 2006, from 10:30 a.m. to 2:30 p.m. on April 22, 2006, and from 10:42 a.m. to 2:44 p.m. on April 29, 2006. This deviation is necessary in order to facilitate railroad track maintenance. E:\FR\FM\12APR1.SGM 12APR1

Agencies

[Federal Register Volume 71, Number 70 (Wednesday, April 12, 2006)]
[Rules and Regulations]
[Page 18623]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-3473]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9191]
RIN 1545-BD16


Time and Manner of Making Section 163(d)(4)(B) Election To Treat 
Qualified Dividend Income as Investment Income; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Removal of temporary regulations.

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SUMMARY: This document contains a correction to a temporary regulation 
(TD 9191) that was published in the Federal Register on Friday, March 
18, 2005 (70 FR 13100), relating to the time and manner of making 
section 163(d)94)(B) election to treat qualified dividend income as 
investment income.

DATES: This correction is effective March 18, 2005.

FOR FURTHER INFORMATION CONTACT: Amy Pfalzgraf, (202) 622-4950 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulation (TD 9191) that is the subject of this 
correction is under section 163 of the Internal Revenue Code.

Need for Correction

    As published, TD 9191, contains an error that may prove to be 
misleading and is in need of clarification.

List of Subjects in 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 amendment:

PART 1--INCOME TAXES

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


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

Sec.  1.163(d)-1T  [Removed]

    Section 1.163(d)-1T is removed.

Guy R. Traynor,
Chief, Publications & Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedures & Administration).
[FR Doc. 06-3473 Filed 4-11-06; 8:45 am]
BILLING CODE 4830-01-P
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