Section 1248 Attribution Principles; Correction, 46416 [E6-13119]
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Federal Register / Vol. 71, No. 156 / Monday, August 14, 2006 / Proposed Rules
Authority : 26 U.S.C. 7805 * * *
corrected to read ‘‘G. Request for
Comments’’.
Guy Traynor,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E6–13118 Filed 8–11–06; 8:45 am]
BILLING CODE 4830–01–P
Par. 2. On page 31991, instructional
Par. 4. is amended by adding a new
entry at the end of the amendatory
instruction to read as follows:
Adding new paragraph (g).
§ 1.1248–1
[Corrected]
Par. 3. On page 31991, § 1.1248–1 is
amended by adding a new paragraph (g)
to read as follows:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
§ 1.1248–1 Treatment of gain from certain
sales or exchanges of stock in certain
foreign corporations.
*
[REG–135866–02]
RIN 1545–BA93
Section 1248 Attribution Principles;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking;
correction.
AGENCY:
SUMMARY: This document corrects a
notice of proposed rulemaking (REG–
135866–02) that was published in the
Federal Register on Friday, June 2, 2006
(71 FR 31985) providing guidance for
determining the earnings and profits
attributable to stock of controlled
foreign corporations (or former
controlled foreign corporations) that are
(were) involved in certain
nonrecognition transactions.
FOR FURTHER INFORMATION CONTACT:
Michael Gilman, (202) 622–3850 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking
(REG–135866–02) that is the subject of
this correction is under section 1248 of
the Internal Revenue Code.
jlentini on PROD1PC65 with PROPOSAL
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, the notice of proposed
rulemaking (REG–135866–02) that was
the subject of FR Doc. E6–8551 is
corrected as follows:
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
VerDate Aug<31>2005
17:17 Aug 11, 2006
Jkt 208001
Guy Traynor,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E6–13119 Filed 8–11–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF AGRICULTURE
Comments
Forest Service
Electronic filing of comments is
preferred: You may submit electronic
comments and other data to
Subsistence@fws.gov. Please submit as
MS Word or Adobe Acrobat (PDF) files,
avoiding the use of any special
characters and any form of encryption.
36 CFR Part 242
DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
Background
50 CFR Part 100
RIN 1018–AT99
Subsistence Management Regulations
for Public Lands in Alaska, Subpart C;
Nonrural Determinations
AGENCIES: Forest Service, Agriculture;
Fish and Wildlife Service, Interior.
ACTION: Proposed rule.
Need for Correction
As published, REG–135866–02
contains errors that may prove to be
misleading and are in need of
clarification.
PART 1—INCOME TAXES
*
*
*
*
(g) Effective date. Paragraph (a)(4) and
paragraph (a)(5), Example 4, of this
section apply to income inclusions that
occur on or after the date that paragraph
and example are published as final
regulations in the Federal Register.
McKenzie; the Homer Area, including
Fritz Creek East (except Voznesenka)
and the North Fork Road area; and the
Ketchikan Area. We propose no other
changes in status. However, new
information could lead to changes not
proposed at this time.
DATES: We must receive your written
public comments no later than October
27, 2006.
ADDRESSES: You may submit comments
electronically to Subsistence@fws.gov.
See SUPPLEMENTARY INFORMATION for file
format and other information about
electronic filing. You may also submit
written comments to the Office of
Subsistence Management, 3601 C Street,
Suite 1030, Anchorage, Alaska 99503.
FOR FURTHER INFORMATION CONTACT:
Chair, Federal Subsistence Board, c/o
U.S. Fish and Wildlife Service,
Attention: Pete Probasco, Office of
Subsistence Management; (907) 786–
3888. For questions specific to National
Forest System lands, contact Steve
Kessler, Regional Subsistence Program
Leader, USDA, Forest Service, Alaska
Region, (907) 786–3888.
SUPPLEMENTARY INFORMATION:
SUMMARY: This rule would revise the list
of nonrural areas identified by the
Federal Subsistence Board (Board, we,
us). Areas determined to be nonrural are
not eligible to participate in the Federal
Subsistence Management Program on
Federal public lands in Alaska. We
propose to change Adak’s status to rural.
We also propose to add Prudhoe Bay
and the Kodiak Area, including the City
of Kodiak, the Mill Bay area, Womens
Bay, Bell’s Flats, and the Coast Guard
Station to the list of nonrural areas. The
following areas would continue to be
nonrural, but we propose changes in
their boundaries: the Kenai Area; the
Wasilla/Palmer Area, including Point
PO 00000
Frm 00006
Fmt 4702
Sfmt 4702
In Title VIII of the Alaska National
Interest Lands Conservation Act
(ANILCA) (16 U.S.C. 3111–3126),
Congress found that ‘‘the situation in
Alaska is unique in that, in most cases,
no practical alternative means are
available to replace the food supplies
and other items gathered from fish and
wildlife which supply rural residents
dependent on subsistence uses * * *’’
and that ‘‘continuation of the
opportunity for subsistence uses of
resources on public and other lands in
Alaska is threatened * * *.’’ As a result,
Title VIII requires, among other things,
that the Secretary of the Interior and the
Secretary of Agriculture (Secretaries)
implement a program to provide rural
Alaska residents a priority for the taking
of fish and wildlife on public lands in
Alaska for subsistence uses, unless the
State of Alaska enacts and implements
laws of general applicability that are
consistent with ANILCA and that
provide for the subsistence definition,
priority, and participation specified in
sections 803, 804, and 805 of ANILCA.
E:\FR\FM\14AUP1.SGM
14AUP1
]]>Agencies
[Federal Register Volume 71, Number 156 (Monday, August 14, 2006)]
[Proposed Rules]
[Page 46416]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-13119]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-135866-02]
RIN 1545-BA93
Section 1248 Attribution Principles; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; correction.
-----------------------------------------------------------------------
SUMMARY: This document corrects a notice of proposed rulemaking (REG-
135866-02) that was published in the Federal Register on Friday, June
2, 2006 (71 FR 31985) providing guidance for determining the earnings
and profits attributable to stock of controlled foreign corporations
(or former controlled foreign corporations) that are (were) involved in
certain nonrecognition transactions.
FOR FURTHER INFORMATION CONTACT: Michael Gilman, (202) 622-3850 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-135866-02) that is the
subject of this correction is under section 1248 of the Internal
Revenue Code.
Need for Correction
As published, REG-135866-02 contains errors that may prove to be
misleading and are in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-135866-02) that
was the subject of FR Doc. E6-8551 is corrected as follows:
PART 1--INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority : 26 U.S.C. 7805 * * *
Par. 2. On page 31991, instructional Par. 4. is amended by adding a
new entry at the end of the amendatory instruction to read as follows:
Adding new paragraph (g).
Sec. 1.1248-1 [Corrected]
Par. 3. On page 31991, Sec. 1.1248-1 is amended by adding a new
paragraph (g) to read as follows:
Sec. 1.1248-1 Treatment of gain from certain sales or exchanges of
stock in certain foreign corporations.
* * * * *
(g) Effective date. Paragraph (a)(4) and paragraph (a)(5), Example
4, of this section apply to income inclusions that occur on or after
the date that paragraph and example are published as final regulations
in the Federal Register.
Guy Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-13119 Filed 8-11-06; 8:45 am]
BILLING CODE 4830-01-P
