REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction, 49992 [E6-14000]
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Federal Register / Vol. 71, No. 164 / Thursday, August 24, 2006 / Rules and Regulations
representatives of foreign news media to
the Public Affairs Officer of the Office
of External Relations for appropriate
handling consistent with all NASA
policies and procedures.
Michael D. Griffin,
Administrator.
[FR Doc. E6–13980 Filed 8–23–06; 8:45 am]
BILLING CODE 7510–13–P
column, line 6, the language
‘‘furtherance of the congressional’’ is
corrected to read ‘‘furtherance of the
Congressional’’.
2. On page 43365, column 1, in the
preamble, under the paragraph heading
‘‘Special Analyses’’, line 5 from bottom
of the paragraph, the language ‘‘Code,
these temporary regulations will’’ is
corrected to read ‘‘the Code, these
temporary regulations will’’.
LaNita Van Dyke,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration).
[FR Doc. E6–14000 Filed 8–23–06; 8:45 am]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9272]
BILLING CODE 4830–01–P
RIN 1545–BE81
REMIC Residual Interests-Accounting
for REMIC Net Income (Including Any
Excess Inclusions) (Foreign Holders);
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
AGENCY:
This document contains
corrections to final regulations (TD
9272) that were published in the
Federal Register on Tuesday, August 1,
2006 (71 FR 43363) relating to income
that is associated with a residual
interest in a Real Estate Mortgage
Investment Conduit (REMIC) and that is
allocated through certain entities to
foreign persons who have invested in
those entities.
DATES: These corrections are effective
August 1, 2006.
FOR FURTHER INFORMATION CONTACT: Dale
Collinson, (202) 622–3900 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The correction notice that is the
subject of this document is under
sections 860A, 860G(b), 863, 1441, and
1442 of the Internal Revenue Code.
Need for Correction
As published, final regulations (TD
9272) contain errors that may prove to
be misleading and are in need of
clarification.
rmajette on PROD1PC67 with RULES1
Correction of Publication
Accordingly, the publication of the
final regulations (TD 9272), which was
the subject of FR Doc. E6–12363, is
corrected as follows:
1. On page 43364, column 1, in the
preamble, under the paragraph heading
‘‘Background and Explanation of
Provisions’’, first full paragraph of the
VerDate Aug<31>2005
15:14 Aug 23, 2006
Jkt 208001
[TD 9263]
RIN 1545–BE33
Income Attributable to Domestic
Production Activities; Correction
Notice
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations; correction
notice.
AGENCY:
SUMMARY: This document contains
corrections to final regulations that were
published in the Federal Register on
Thursday, June 1, 2006 (71 FR 31268)
concerning the deduction for income
attributable to domestic production
activities under section 199.
DATES: These corrections are effective
June 1, 2006.
FOR FURTHER INFORMATION CONTACT:
Concerning § 1.199–1, 1.199–3, 1.199–6,
and 1.199–8, Paul Handleman or Lauren
Ross Taylor, (202) 622–3040; concerning
§ 1.199–2, Alfred Kelley, (202) 622–
6040; concerning § 1.199–4(c) and (d),
Richard Chewning, (202) 622–3850;
concerning all other provisions of
§ 1.199–4, Jeffery Mitchell, (202) 622–
4970; concerning § 1.199–7, Ken Cohen,
(202) 622–7790; concerning § 1.199–9,
Martin Schaffer, (202) 622–3080 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
Need for Correction
As published, final regulations (TD
9263) contains errors that may prove to
be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the final regulations (TD
9263), that was the subject of FR Doc.
06–4829, is corrected as follows:
1. On page 31270, column 3, in the
preamble, under the paragraph heading
‘‘Wage Limitation’’, first paragraph, line
6, the language ‘‘2006–22 (2006–22
I.R.B.) has been’’ is corrected to read
‘‘2006–22 (2006–23 I.R.B. 1033) has
been’’.
2. On page 31274, column 3, in the
preamble, under the paragraph heading
‘‘Derived From a Lease, Rental, License,
Sale, Exchange, or Other Disposition’’,
first paragraph of the column, line 10
from the bottom of the paragraph, the
language ‘‘(3)(l)(1), the preamble
example is not’’ is corrected to read
‘‘(3)(i)(1), the preamble example is not’’.
3. On page 31278, column 1, in the
preamble, under the paragraph heading
‘‘Construction of Real Property’’, first
full paragraph of the column, line 4, the
language ‘‘exception of § 1.199–
3(1)(5)(ii)’’ is corrected to read
‘‘exception of § 1.199–3(l)(5)(ii) of the
proposed regulations’’.
4. On page 31281, column 1, in the
preamble, under the paragraph heading
‘‘Pass-Thru Entities’’, first paragraph of
the column, line 26 from the top of the
paragraph, the language ‘‘members (and
vice versa) for attribution’’ is corrected
to read ‘‘members for attribution’’.
5. On page 31282, column 2, in the
preamble, under the paragraph heading
‘‘Effective Date’’, paragraph 2, line 10
from the top of the paragraph, the
language ‘‘(of this chapter) for a taxable
year’’ is corrected to read ‘‘for a taxable
year’’.
LaNita Van Dyke,
Acting Branch Chief, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. E6–14005 Filed 8–23–06; 8:45 am]
BILLING CODE 4830–01–P
Background
The final regulations (TD 9263) that
are the subject of these corrections are
under section 199 of the Internal
Revenue Code.
PO 00000
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]]>Agencies
[Federal Register Volume 71, Number 164 (Thursday, August 24, 2006)]
[Rules and Regulations]
[Page 49992]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-14000]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9272]
RIN 1545-BE81
REMIC Residual Interests-Accounting for REMIC Net Income
(Including Any Excess Inclusions) (Foreign Holders); Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9272) that were published in the Federal Register on Tuesday, August 1,
2006 (71 FR 43363) relating to income that is associated with a
residual interest in a Real Estate Mortgage Investment Conduit (REMIC)
and that is allocated through certain entities to foreign persons who
have invested in those entities.
DATES: These corrections are effective August 1, 2006.
FOR FURTHER INFORMATION CONTACT: Dale Collinson, (202) 622-3900 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject of this document is under
sections 860A, 860G(b), 863, 1441, and 1442 of the Internal Revenue
Code.
Need for Correction
As published, final regulations (TD 9272) contain errors that may
prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 9272),
which was the subject of FR Doc. E6-12363, is corrected as follows:
1. On page 43364, column 1, in the preamble, under the paragraph
heading ``Background and Explanation of Provisions'', first full
paragraph of the column, line 6, the language ``furtherance of the
congressional'' is corrected to read ``furtherance of the
Congressional''.
2. On page 43365, column 1, in the preamble, under the paragraph
heading ``Special Analyses'', line 5 from bottom of the paragraph, the
language ``Code, these temporary regulations will'' is corrected to
read ``the Code, these temporary regulations will''.
LaNita Van Dyke,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-14000 Filed 8-23-06; 8:45 am]
BILLING CODE 4830-01-P
