Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction, 38323 [E6-10141]

Download as PDF Federal Register / Vol. 71, No. 129 / Thursday, July 6, 2006 / Proposed Rules § 1.21–1 [Corrected] Need for Correction Par. 2. On page 29851, column 1, § 1.21–1 is amended by revising paragraph (b)(5)(ii) to read as follows: § 1.21–1 Expenses for household and dependent care services necessary for gainful employment. As published, the notice of proposed rulemaking (REG–139059–02) contains an error that may prove to be misleading and is in need of correction. Correction of Publication * * * * * (b) * * * (5) * * * (ii) Custodial parent allowed the credit. A child to whom this paragraph (b)(5) applies is the qualifying individual of only one parent in any taxable year and is the qualifying child of the custodial parent even if the noncustodial parent may claim the dependency exemption for that child for that taxable year. See section 152(e). The custodial parent is the parent with whom a child shared the same principal place of abode the greater portion of the calendar year. See section 152(e)(4)(A). * * * * * Guy R. Traynor, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E6–10132 Filed 7–5–06; 8:45 am] BILLING CODE 4830–01–P Accordingly, the notice of proposed rulemaking (REG–139059–02), that was the subject of FR Doc. E6–7390, is corrected as follows: 1. On page 29848, column 2, in the preamble under the paragraph heading ‘‘3. Special Rule for Children of Separated or Divorced Parents’’, line 4 from the bottom of the paragraph, the language ‘‘section 152(e)(3)(A) as the parent with’’ corrected to read ‘‘section 152(e)(4)(A) as the parent with.’’ Guy R. Traynor, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E6–10141 Filed 7–5–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 301 DEPARTMENT OF THE TREASURY [REG–148864–03] Internal Revenue Service RIN 1545–BC93 26 CFR Parts 1 and 602 Disclosure of Return Information to the Bureau of Economic Analysis [REG–139059–02] Expenses for Household and Dependent Care Services Necessary for Gainful Employment; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. rwilkins on PROD1PC63 with PROPOSAL AGENCY: SUMMARY: This document contains a correction to notice of proposed rulemaking that was published in the Federal Register on Wednesday, May 24, 2006 (71 FR 29847) regarding the credit for expenses for household and dependent care services necessary for gainful employment. FOR FURTHER INFORMATION CONTACT: Sara Shepherd, (202) 622–4960 (not a tollfree call). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG–139059–02) that is the subject of this correction is under section 21 of the Internal Revenue Code. VerDate Aug<31>2005 16:49 Jul 05, 2006 Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: RIN 1545–BB86 Jkt 208001 SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations regarding additional items of return information disclosable to the Bureau of Economic Analysis (Bureau) of the Department of Commerce for purposes related to measuring economic change in the U.S. national economic accounts. These temporary regulations provide guidance to IRS personnel responsible for disclosing the information. The text of these temporary regulations published in the Rules and Regulations section of this issue of the Federal Register serves as the text of the proposed regulations. DATES: Written and electronic comments and requests for a public hearing must be received by October 4, 2006. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–148864–03), room PO 00000 Frm 00022 Fmt 4702 Sfmt 4702 38323 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–148864–03), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC, or sent electronically, via the IRS Internet site at www.irs.gov/regs, or via the Federal eRulemaking Portal at www.regulations.gov (IRS and REG– 148864–03). FOR FURTHER INFORMATION CONTACT: Concerning submission of comments, Richard A. Hurst at Richard.A.Hurst@irscounsel.treas.gov or (202) 622–7180; concerning the temporary regulations, Joel D. McMahan at (202) 622–4580 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background Under section 6103(j)(1), upon written request from the Secretary of Commerce, the Secretary of the Treasury must furnish to the Bureau return information that is prescribed by Treasury regulations for purposes related to measuring economic change in the U.S. national economic accounts. Section 301.6103(j)(1)–1(c) of the regulations provides an itemized description of the return information authorized to be disclosed for this purpose. Periodically, the disclosure regulations are amended to reflect the changing needs of the Bureau for data for its statutorily authorized statistical activities. This document contains proposed regulations authorizing IRS personnel to disclose additional items of return information that have been requested by the Secretary of Commerce. Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend the Procedure and Administration Regulations (26 CFR Part 301) relating to Internal Revenue Code (Code) section 6103(j). The temporary regulations contain rules relating to the disclosure of return information reflected on returns to officers and employees of the Department of Commerce for structuring censuses and national economic accounts and conducting related statistical activities authorized by law. The text of the temporary regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the proposed regulations. E:\FR\FM\06JYP1.SGM 06JYP1

Agencies

[Federal Register Volume 71, Number 129 (Thursday, July 6, 2006)]
[Proposed Rules]
[Page 38323]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-10141]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[REG-139059-02]
RIN 1545-BB86


Expenses for Household and Dependent Care Services Necessary for 
Gainful Employment; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains a correction to notice of proposed 
rulemaking that was published in the Federal Register on Wednesday, May 
24, 2006 (71 FR 29847) regarding the credit for expenses for household 
and dependent care services necessary for gainful employment.

FOR FURTHER INFORMATION CONTACT: Sara Shepherd, (202) 622-4960 (not a 
toll-free call).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-139059-02) that is the 
subject of this correction is under section 21 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-139059-02) 
contains an error that may prove to be misleading and is in need of 
correction.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-139059-02), 
that was the subject of FR Doc. E6-7390, is corrected as follows:
    1. On page 29848, column 2, in the preamble under the paragraph 
heading ``3. Special Rule for Children of Separated or Divorced 
Parents'', line 4 from the bottom of the paragraph, the language 
``section 152(e)(3)(A) as the parent with'' corrected to read ``section 
152(e)(4)(A) as the parent with.''

Guy R. Traynor,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E6-10141 Filed 7-5-06; 8:45 am]
BILLING CODE 4830-01-P
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