Determination of Interest Expense Deduction of Foreign Corporations; Correction, 56868 [E6-15893]
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56868
Federal Register / Vol. 71, No. 188 / Thursday, September 28, 2006 / Rules and Regulations
Dated: September 15, 2006.
Steven D. Vaughn,
Director, Office of New Animal Drug
Evaluation, Center for Veterinary Medicine.
[FR Doc. E6–15888 Filed 9–27–06; 8:45 am]
BILLING CODE 4160–01–S
DEPARTMENT OF THE TREASURY
regulations are effective August 17,
2006.’’.
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer,
Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel,
(Procedure and Administration).
[FR Doc. E6–15891 Filed 9–27–06; 8:45 am]
Internal Revenue Service
DEPARTMENT OF THE TREASURY
[TD 9281]
Internal Revenue Service
RIN 1545–BF70
26 CFR Part 1
Determination of Interest Expense
Deduction of Foreign Corporations;
Correction
[TD 9281]
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final and
temporary regulations.
AGENCY:
SUMMARY: This document contains a
correction to final and temporary
regulations (TD 9281), that were
published in the Federal Register on
Thursday, August 17, 2006 (71 FR
47443). This regulation revised the
Income Tax Regulations relating to the
determination of the interest expense
deduction of foreign corporations and
applies to foreign corporations engaged
in a trade or business within the United
States.
DATES: This correction is effective
August 17, 2006.
FOR FURTHER INFORMATION CONTACT:
Gregory Spring or Paul Epstein, (202)
622–3870 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations
(TD 9281) that is the subject of this
correction are under sections 882 and
884 of the Internal Revenue Code.
Need for Correction
jlentini on PROD1PC65 with RULES
*
*
*
*
*
(a)(7) through (a)(7)(iii) [Reserved].
For further guidance, see entry in
§ 1.882–5T(a)(7) through (a)(7)(iii).
*
*
*
*
*
I Par. 3. Section 1.882–5T is amended
by revising the last sentence of
paragraph (c)(2)(iv) to read as follows:
Determination of Interest Expense
Deduction of Foreign Corporations;
Correction
*
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
SUMMARY: This document contains a
correction to final and temporary
regulations (TD 9281), that were
published in the Federal Register on
Thursday, August 17, 2006 (71 FR
47443). This regulation revised the
Income Tax Regulations relating to the
determination of the interest expense
deduction of foreign corporations and
applies to foreign corporations engaged
in a trade or business within the United
States.
DATES: This correction is effective
August 17, 2006.
FOR FURTHER INFORMATION CONTACT:
Gregory Spring or Paul Epstein, (202)
622–3870 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Correction of Publication
Need for Correction
Accordingly, the publication of the
final and temporary regulations (TD
9281), that were the subject of FR Doc.
E6–13402, is corrected as follows:
On page 47443, column 1, in the
preamble under the caption ‘‘DATES:
Effective Date:’’, lines 1 through 5, the
language, ‘‘These regulations are
effective starting the tax year end for
which the original tax return due date
(including extensions) is after August
17, 2006.’’ is corrected to read ‘‘These
As published, TD 9281 contains errors
that may prove to be misleading and are
in need of clarification.
Jkt 208001
Par. 2. Section 1.882–5 paragraph
(a)(7) is revised to read as follows:
§ 1.882–5T Determination of interest
deduction (temporary).
As published, TD 9281 contains an
error that may prove to be misleading
and is in need of clarification.
17:21 Sep 27, 2006
Authority: 26 U.S.C. 7805 * * *
I
RIN 1545–BF70
The final and temporary regulations
(TD 9281) that is the subject of this
correction are under sections 882 and
884 of the Internal Revenue Code.
VerDate Aug<31>2005
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
§ 1.882–5 Determination of interest
deduction.
BILLING CODE 4830–01–P
26 CFR Parts 1 and 602
PART 1—INCOME TAXES
I
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
I
PO 00000
Frm 00016
Fmt 4700
Sfmt 4700
*
*
*
*
(c) * * *
(2) * * *
(iv) * * * The rules of § 1.882–5(b)(3)
apply in determining the total value of
applicable worldwide assets for the
taxable year, except that the minimum
number of determination dates are those
stated in § 1.882–5(c)(2)(i).
*
*
*
*
*
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer,
Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel,
(Procedure and Administration).
[FR Doc. E6–15893 Filed 9–27–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
38 CFR Part 19
RIN 2900–AL97
Board of Veterans’ Appeals:
Clarification of a Notice of
Disagreement
Department of Veterans Affairs.
Final rule.
AGENCY:
ACTION:
SUMMARY: The Department of Veterans
Affairs (VA) is amending its regulations
governing appeals to the Board of
Veterans’ Appeals (BVA or Board) to
clarify the actions an agency of original
jurisdiction (AOJ) must take to
determine whether a written
communication from a claimant that is
ambiguous in its purpose is intended to
be a Notice of Disagreement (NOD) with
an adverse claims decision.
DATES: Effective Date: This rule is
effective October 30, 2006.
Applicability Date: VA will apply this
rule to appeals pending before VA in
E:\FR\FM\28SER1.SGM
28SER1
]]>Agencies
[Federal Register Volume 71, Number 188 (Thursday, September 28, 2006)]
[Rules and Regulations]
[Page 56868]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-15893]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9281]
RIN 1545-BF70
Determination of Interest Expense Deduction of Foreign
Corporations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final and temporary
regulations (TD 9281), that were published in the Federal Register on
Thursday, August 17, 2006 (71 FR 47443). This regulation revised the
Income Tax Regulations relating to the determination of the interest
expense deduction of foreign corporations and applies to foreign
corporations engaged in a trade or business within the United States.
DATES: This correction is effective August 17, 2006.
FOR FURTHER INFORMATION CONTACT: Gregory Spring or Paul Epstein, (202)
622-3870 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations (TD 9281) that is the subject
of this correction are under sections 882 and 884 of the Internal
Revenue Code.
Need for Correction
As published, TD 9281 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
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 in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.882-5 paragraph (a)(7) is revised to read as follows:
Sec. 1.882-5 Determination of interest deduction.
* * * * *
(a)(7) through (a)(7)(iii) [Reserved]. For further guidance, see
entry in Sec. 1.882-5T(a)(7) through (a)(7)(iii).
* * * * *
0
Par. 3. Section 1.882-5T is amended by revising the last sentence of
paragraph (c)(2)(iv) to read as follows:
Sec. 1.882-5T Determination of interest deduction (temporary).
* * * * *
(c) * * *
(2) * * *
(iv) * * * The rules of Sec. 1.882-5(b)(3) apply in determining
the total value of applicable worldwide assets for the taxable year,
except that the minimum number of determination dates are those stated
in Sec. 1.882-5(c)(2)(i).
* * * * *
Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations
Branch, Legal Processing Division, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. E6-15893 Filed 9-27-06; 8:45 am]
BILLING CODE 4830-01-P
