Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction, 62556-62557 [E6-17987]
Download as PDF
<![CDATA[
62556
Federal Register / Vol. 71, No. 207 / Thursday, October 26, 2006 / Rules and Regulations
to 15.7 miles northwest of the TACAN, and
within a 7.4-mile radius of the Mountain
Home Municipal Airport, thence extending
east of the radius 3.1 miles each side of the
Sturgeon NDB 112° bearing to 7.4 miles east
of Sturgeon NDB; that airspace extending
upward from 1,200 feet above the surface
bounded on the northeast by the southwest
edge of V–253; to long. 115°00′11″W; south
to lat. 42°24′00″ N; east to lat. 42°24′08″N,
long. 115°18′09″ W; thence on southeast,
south, and west by a 46.0-mile radius of
Mountain Home AFB; on the west by the
southeast edge of V–113; northeast to the
southwest edge of V–253.
*
*
*
*
*
Need for Correction
(c) * * *
As published, TD 9244 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, 26 CFR Part 1 is
corrected by making the following
correcting amendments:
I
PART 1—INCOME TAXES
Issued in Los Angeles, California, on
October 10, 2006.
Leonard A. Mobley,
Acting Area Director, Western Terminal
Operations.
[FR Doc. 06–8850 Filed 10–25–06; 8:45 am]
BILLING CODE 4910–13–M
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
I
Authority: 26 U.S.C. 7805 * * *
§ 1.358–1
[Corrected]
Par. 2. Section 1.358–1 is amended by
revising paragraph (b), Example to read
as follows:
I
DEPARTMENT OF THE TREASURY
§ 1.358–1
Internal Revenue Service
*
26 CFR Part 1
Example. A purchased a share of stock in
Corporation X in 1935 for $150. Since that
date A has received distributions out of other
than earnings and profits (as defined in
section 316) totaling $60, so that A’s adjusted
basis for the stock is $90. In a transaction
qualifying under section 356, A exchanged
this share for one share in Corporation Y,
worth $100, cash in the amount of $10, and
other property with a fair market value of
$30. The exchange had the effect of the
distribution of a dividend. A’s ratable share
of the earnings and profits of Corporation X
accumulated after February 28, 1913, was $5.
A realized a gain of $50 on the exchange, but
the amount recognized is limited to $40, the
sum of the cash received and the fair market
value of the other property. Of the gain
recognized, $5 is taxable as a dividend, and
$35 is taxable as a gain from the exchange of
property. The basis to A of the one share of
stock of Corporation Y is $90, that is, the
adjusted basis of the one share of stock of
Corporation X ($90), decreased by the sum of
the cash received ($10) and the fair market
value of the other property received ($30)
and increased by the sum of the amount
treated as a dividend ($5) and the amount
treated as a gain from the exchange of
property ($35). The basis of the other
property received is $30.
[TD 9244]
RIN 1545–BC05; 1545–BE88
Determination of Basis of Stock or
Securities Received in Exchange for,
or With Respect to, Stock or Securities
in Certain Transactions; Treatment of
Excess Loss Accounts; Correction
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Correcting amendment.
ycherry on PROD1PC64 with RULES
SUMMARY: This document contains a
correction to final and temporary
regulations (TD 9244), that were
published in the Federal Register on
Thursday, January 26, 2006 (71 FR
4264). This regulation provides
guidance regarding the determination of
the basis of stock or securities received
in exchange for, or with respect to, stock
or securities in certain transactions.
DATES: This correction is effective
January 23, 2006.
FOR FURTHER INFORMATION CONTACT:
Theresa M. Kolish, (202) 622–7530 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations
(TD 9244) that are the subject of these
corrections are under sections 358 and
1502 of the Internal Revenue Code.
VerDate Aug<31>2005
15:19 Oct 25, 2006
Jkt 211001
*
Basis to distributees.
*
*
(b) * * *
*
§ 1.358–2
*
*
*
*
*
[Corrected]
Par. 3. Section 1.358–2(c) is amended
by revising paragraphs (ii) in Examples
4, 5, 6 and 11 to read as follows:
I
§ 1.358–2 Allocation of basis among
nonrecognition property.
PO 00000
(a) * * *
(2) * * *
(viii) * * *
Frm 00006
Fmt 4700
Sfmt 4700
Example 4. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(ii) of
this section and under § 1.356–1(b), because
the terms of the exchange do not specify that
shares of Corporation Y stock or cash are
received in exchange for particular shares of
Class A stock or Class B stock of Corporation
X, a pro rata portion of the shares of
Corporation Y stock and cash received will
be treated as received in exchange for each
share of Class A stock and Class B stock of
Corporation X surrendered based on the fair
market value of such stock. Therefore, J is
treated as receiving one share of Corporation
Y stock and $5 of cash in exchange for each
share of Class A stock of Corporation X and
one share of Corporation Y stock and $5 of
cash in exchange for each share of Class B
stock of Corporation X. J realizes a gain of
$140 on the exchange of shares of Class A
stock of Corporation X, $100 of which is
recognized under § 1.356–1(a). J realizes a
gain of $80 on the exchange of Class B stock
of Corporation X, all of which is recognized
under § 1.356–1(a). Under paragraph (a)(2)(i)
of this section, J has 10 shares of Corporation
Y stock, each of which has a basis of $2 and
is treated as having been acquired on Date 1,
10 shares of Corporation Y stock, each of
which has a basis of $4 and is treated as
having been acquired on Date 2, and 20
shares of Corporation Y stock, each of which
has a basis of $5 and is treated as having been
acquired on Date 3. Under paragraph
(a)(2)(vii) of this section, on or before the date
on which the basis of a share of Corporation
Y stock received becomes relevant, J may
designate which of the shares of Corporation
Y stock received have a basis of $2, which
have a basis of $4, and which have a basis
of $5.
Example 5. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(ii) of
this section and under § 1.356–1(b), because
the terms of the exchange specify that J
receives 40 shares of stock of Corporation Y
in exchange for J’s shares of Class A stock of
Corporation X and $200 of cash in exchange
for J’s shares of Class B stock of Corporation
X and such terms are economically
reasonable, such terms control. J realizes a
gain of $140 on the exchange of shares of
Class A stock of Corporation X, none of
which is recognized under § 1.356–1(a). J
realizes a gain of $80 on the exchange of
shares of Class B stock of Corporation X, all
of which is recognized under § 1.356–1(a).
Under paragraph (a)(2)(i) of this section, J has
20 shares of Corporation Y stock, each of
which has a basis of $1 and is treated as
having been acquired on Date 1, and 20
shares of Corporation Y stock, each of which
has a basis of $2 and is treated as having been
acquired on Date 2. Under paragraph
(a)(2)(vii) of this section, on or before the date
on which the basis of a share of Corporation
Y stock received becomes relevant, J may
designate which of the shares of Corporation
Y stock received have a basis of $1 and
which have a basis of $2.
Example 6. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(ii) of
this section and under § 1.354–1(a), because
the terms of the exchange specify that J
receives 10 shares of stock of Corporation Y
E:\FR\FM\26OCR1.SGM
26OCR1
Federal Register / Vol. 71, No. 207 / Thursday, October 26, 2006 / Rules and Regulations
in exchange for J’s shares of Class A stock of
Corporation X and a Corporation Y security
in exchange for its Corporation X security
and such terms are economically reasonable,
such terms control. Pursuant to section 354,
J recognizes no gain on either exchange.
Under paragraph (a)(2)(i) of this section, J has
10 shares of Corporation Y stock, each of
which has a basis of $2 and is treated as
having been acquired on Date 1, and a
security that has a basis of $100 and is
treated as having been acquired on Date 2.
*
*
*
*
*
Example 11. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(iii) of
this section, J is deemed to have received
shares of Corporation Y stock with an
aggregate fair market value of $1,000 in
exchange for J’s Corporation X shares.
Consistent with the economics of the
transaction and the rights associated with
each class of stock of Corporation Y owned
by J, J is deemed to receive additional shares
of Corporation Y common stock. Because the
value of the common stock indicates that the
liquidation preference associated with the
Corporation Y preferred stock could be
satisfied even if the reorganization did not
occur, it is not appropriate to deem the
issuance of additional Corporation Y
preferred stock. Given the number of
outstanding shares of common stock of
Corporation Y and their value immediately
before the effective time of the
reorganization, J is deemed to have received
100 shares of common stock of Corporation
Y in the reorganization. Under paragraph
(a)(2)(i) of this section, each of those shares
has a basis of $1 and is treated as having been
acquired on Date 1. Then, the common stock
of Corporation Y is deemed to be
recapitalized in a reorganization under
section 368(a)(1)(E) in which J receives 100
shares of Corporation Y common stock in
exchange for those shares of Corporation Y
common stock that J held immediately prior
to the reorganization and those shares of
Corporation Y common stock that J is
deemed to have received in the
reorganization. Under paragraph (a)(2)(i),
immediately after the reorganization, J holds
50 shares of Corporation Y common stock,
each of which has a basis of $2 and is treated
as having been acquired on Date 1, and 50
shares of Corporation Y common stock, each
of which has a basis of $4 and is treated as
having been acquired on Date 2. Under
paragraph (a)(2)(vii) of this section, on or
before the date on which the basis of any
share of J’s Corporation Y common stock
becomes relevant, J may designate which of
those shares have a basis of $2 and which
have a basis of $4.
*
*
*
ycherry on PROD1PC64 with RULES
§ 1.1502–19T
*
*
[Corrected]
I Par. 4. Section 1.1502–19T is
amended by removing the cross
reference for paragraphs (b)(2) through
(c) and adding a cross reference for
paragraphs (a) through (c) in its place
and revising the text to paragraph
(h)(2)(iv) to read as follows:
VerDate Aug<31>2005
15:19 Oct 25, 2006
Jkt 211001
§ 1.1502–19T
(temporary).
Excess loss accounts
(a) through (c) [Reserved]. For further
guidance, see § 1.1502–19 (a) through
(c).
*
*
*
*
*
(h)(2)(iv) * * * For guidance
regarding determinations of the basis of
the stock of a subsidiary acquired in an
intercompany reorganization on or after
January 23, 2006, see paragraphs (d) and
(g) Example 2 of this section.
*
*
*
*
*
§ 1.1502–32
[Corrected]
Par. 5. Section 1.1502–32 is amended
by revising the text of paragraph (h)(8)
to reads as follows:
I
§ 1.1502–32
Investment adjustments.
*
*
*
*
*
(h) * * *
(h)(8) * * * Paragraph (b)(5)(ii)
Example 6 of this section applies only
with respect to determinations of the
basis of the stock of a subsidiary on or
after January 23, 2006. For
determinations of the basis of the stock
of a subsidiary before January 23, 2006,
see § 1.1502–32(b)(5)(ii) Example 6 as
contained in the 26 CFR part 1 edition
revised as of April 1, 2005.
*
*
*
*
*
Guy R. Traynor,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. E6–17987 Filed 10–25–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
[CGD07–06–191]
RIN 1625–AA08
Special Local Regulation; ChampBoat
Grand Prix of Savannah; Savannah,
GA
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
SUMMARY: The Coast Guard is
establishing a temporary special local
regulation (SLR) for the ChampBoat
Grand Prix of Savannah, a speed boat
race occurring on the Savannah River.
The regulated area is defined as all
waters located between the width of the
Savannah River bounded on the
northern end by the U. S. Highway 17
PO 00000
Frm 00007
Fmt 4700
Sfmt 4700
62557
(Talmadge) Bridge across the Savannah
River and on the southern end by a line
drawn at 146 degrees True from Day
Board 62 on the left descending bank of
the Savannah River. This special local
regulation is necessary to ensure the
safety of commercial and recreational
vessels and personnel within the
regulated area.
DATES: This rule is effective from 7 a.m.
on November 4, 2006, until 9 p.m. on
November 5, 2006.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket are part of docket CGD07–06–
191, and are available for inspection or
copying at Coast Guard Marine Safety
Unit Savannah, 100 West Oglethorpe
Avenue, Suite 1017, Savannah, Georgia
31401 between 7:30 a.m. and 4 p.m.,
Monday through Friday, except Federal
Holidays.
FOR FURTHER INFORMATION CONTACT: LT
Robert Webb, Waterways Management
Officer, Coast Guard Marine Safety Unit
Savannah, 912–652–4353.
SUPPLEMENTARY INFORMATION:
Regulatory Information
We did not publish a notice of
proposed rulemaking (NPRM) for this
rule. Under 5 U.S.C. 553(b), the Coast
Guard finds that good cause exists for
not publishing an NPRM. The sponsor’s
application for this event was not
submitted to the Coast Guard with
sufficient time for a public comment
period before the event date. Publishing
an NPRM, which would incorporate a
comment period before a final rule
could be issued, would be contrary to
public safety interests since it would
delay the effective date of the rule until
after the date of the event. For the same
reasons, under 5 U.S.C. 553(d)(3), the
Coast Guard finds that good cause exists
for making this rule effective less than
30 days after publication in the Federal
Register. The Coast Guard will issue a
broadcast notice to mariners to advise
mariners of the regulated area and its
requirements.
Background and Purpose
Speedway Group, Inc. and
ChampBoat Series, LLC., submitted an
application for a marine event permit
for the ChampBoat Grand Prix of
Savannah, to be held November 4–5,
2006, in Savannah, GA. After close
review of the application and through
extensive conversation with port
stakeholders, the Coast Guard approved
the application. The approval of the
application and issuance of the marine
permit was contingent on the ability of
race coordinators to periodically open
the river to commercial traffic. The race
E:\FR\FM\26OCR1.SGM
26OCR1
]]>Agencies
[Federal Register Volume 71, Number 207 (Thursday, October 26, 2006)]
[Rules and Regulations]
[Pages 62556-62557]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-17987]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9244]
RIN 1545-BC05; 1545-BE88
Determination of Basis of Stock or Securities Received in
Exchange for, or With Respect to, Stock or Securities in Certain
Transactions; Treatment of Excess Loss Accounts; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final and temporary
regulations (TD 9244), that were published in the Federal Register on
Thursday, January 26, 2006 (71 FR 4264). This regulation provides
guidance regarding the determination of the basis of stock or
securities received in exchange for, or with respect to, stock or
securities in certain transactions.
DATES: This correction is effective January 23, 2006.
FOR FURTHER INFORMATION CONTACT: Theresa M. Kolish, (202) 622-7530 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations (TD 9244) that are the subject
of these corrections are under sections 358 and 1502 of the Internal
Revenue Code.
Need for Correction
As published, TD 9244 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 amendments:
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 * * *
Sec. 1.358-1 [Corrected]
0
Par. 2. Section 1.358-1 is amended by revising paragraph (b), Example
to read as follows:
Sec. 1.358-1 Basis to distributees.
* * * * *
(b) * * *
Example. A purchased a share of stock in Corporation X in 1935
for $150. Since that date A has received distributions out of other
than earnings and profits (as defined in section 316) totaling $60,
so that A's adjusted basis for the stock is $90. In a transaction
qualifying under section 356, A exchanged this share for one share
in Corporation Y, worth $100, cash in the amount of $10, and other
property with a fair market value of $30. The exchange had the
effect of the distribution of a dividend. A's ratable share of the
earnings and profits of Corporation X accumulated after February 28,
1913, was $5. A realized a gain of $50 on the exchange, but the
amount recognized is limited to $40, the sum of the cash received
and the fair market value of the other property. Of the gain
recognized, $5 is taxable as a dividend, and $35 is taxable as a
gain from the exchange of property. The basis to A of the one share
of stock of Corporation Y is $90, that is, the adjusted basis of the
one share of stock of Corporation X ($90), decreased by the sum of
the cash received ($10) and the fair market value of the other
property received ($30) and increased by the sum of the amount
treated as a dividend ($5) and the amount treated as a gain from the
exchange of property ($35). The basis of the other property received
is $30.
* * * * *
Sec. 1.358-2 [Corrected]
0
Par. 3. Section 1.358-2(c) is amended by revising paragraphs (ii) in
Examples 4, 5, 6 and 11 to read as follows:
Sec. 1.358-2 Allocation of basis among nonrecognition property.
(a) * * *
(2) * * *
(viii) * * *
(c) * * *
Example 4. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(ii) of this section and
under Sec. 1.356-1(b), because the terms of the exchange do not
specify that shares of Corporation Y stock or cash are received in
exchange for particular shares of Class A stock or Class B stock of
Corporation X, a pro rata portion of the shares of Corporation Y
stock and cash received will be treated as received in exchange for
each share of Class A stock and Class B stock of Corporation X
surrendered based on the fair market value of such stock. Therefore,
J is treated as receiving one share of Corporation Y stock and $5 of
cash in exchange for each share of Class A stock of Corporation X
and one share of Corporation Y stock and $5 of cash in exchange for
each share of Class B stock of Corporation X. J realizes a gain of
$140 on the exchange of shares of Class A stock of Corporation X,
$100 of which is recognized under Sec. 1.356-1(a). J realizes a
gain of $80 on the exchange of Class B stock of Corporation X, all
of which is recognized under Sec. 1.356-1(a). Under paragraph
(a)(2)(i) of this section, J has 10 shares of Corporation Y stock,
each of which has a basis of $2 and is treated as having been
acquired on Date 1, 10 shares of Corporation Y stock, each of which
has a basis of $4 and is treated as having been acquired on Date 2,
and 20 shares of Corporation Y stock, each of which has a basis of
$5 and is treated as having been acquired on Date 3. Under paragraph
(a)(2)(vii) of this section, on or before the date on which the
basis of a share of Corporation Y stock received becomes relevant, J
may designate which of the shares of Corporation Y stock received
have a basis of $2, which have a basis of $4, and which have a basis
of $5.
Example 5. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(ii) of this section and
under Sec. 1.356-1(b), because the terms of the exchange specify
that J receives 40 shares of stock of Corporation Y in exchange for
J's shares of Class A stock of Corporation X and $200 of cash in
exchange for J's shares of Class B stock of Corporation X and such
terms are economically reasonable, such terms control. J realizes a
gain of $140 on the exchange of shares of Class A stock of
Corporation X, none of which is recognized under Sec. 1.356-1(a). J
realizes a gain of $80 on the exchange of shares of Class B stock of
Corporation X, all of which is recognized under Sec. 1.356-1(a).
Under paragraph (a)(2)(i) of this section, J has 20 shares of
Corporation Y stock, each of which has a basis of $1 and is treated
as having been acquired on Date 1, and 20 shares of Corporation Y
stock, each of which has a basis of $2 and is treated as having been
acquired on Date 2. Under paragraph (a)(2)(vii) of this section, on
or before the date on which the basis of a share of Corporation Y
stock received becomes relevant, J may designate which of the shares
of Corporation Y stock received have a basis of $1 and which have a
basis of $2.
Example 6. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(ii) of this section and
under Sec. 1.354-1(a), because the terms of the exchange specify
that J receives 10 shares of stock of Corporation Y
[[Page 62557]]
in exchange for J's shares of Class A stock of Corporation X and a
Corporation Y security in exchange for its Corporation X security
and such terms are economically reasonable, such terms control.
Pursuant to section 354, J recognizes no gain on either exchange.
Under paragraph (a)(2)(i) of this section, J has 10 shares of
Corporation Y stock, each of which has a basis of $2 and is treated
as having been acquired on Date 1, and a security that has a basis
of $100 and is treated as having been acquired on Date 2.
* * * * *
Example 11. (i) * * *
(ii) Analysis. Under paragraph (a)(2)(iii) of this section, J is
deemed to have received shares of Corporation Y stock with an
aggregate fair market value of $1,000 in exchange for J's
Corporation X shares. Consistent with the economics of the
transaction and the rights associated with each class of stock of
Corporation Y owned by J, J is deemed to receive additional shares
of Corporation Y common stock. Because the value of the common stock
indicates that the liquidation preference associated with the
Corporation Y preferred stock could be satisfied even if the
reorganization did not occur, it is not appropriate to deem the
issuance of additional Corporation Y preferred stock. Given the
number of outstanding shares of common stock of Corporation Y and
their value immediately before the effective time of the
reorganization, J is deemed to have received 100 shares of common
stock of Corporation Y in the reorganization. Under paragraph
(a)(2)(i) of this section, each of those shares has a basis of $1
and is treated as having been acquired on Date 1. Then, the common
stock of Corporation Y is deemed to be recapitalized in a
reorganization under section 368(a)(1)(E) in which J receives 100
shares of Corporation Y common stock in exchange for those shares of
Corporation Y common stock that J held immediately prior to the
reorganization and those shares of Corporation Y common stock that J
is deemed to have received in the reorganization. Under paragraph
(a)(2)(i), immediately after the reorganization, J holds 50 shares
of Corporation Y common stock, each of which has a basis of $2 and
is treated as having been acquired on Date 1, and 50 shares of
Corporation Y common stock, each of which has a basis of $4 and is
treated as having been acquired on Date 2. Under paragraph
(a)(2)(vii) of this section, on or before the date on which the
basis of any share of J's Corporation Y common stock becomes
relevant, J may designate which of those shares have a basis of $2
and which have a basis of $4.
* * * * *
Sec. 1.1502-19T [Corrected]
0
Par. 4. Section 1.1502-19T is amended by removing the cross reference
for paragraphs (b)(2) through (c) and adding a cross reference for
paragraphs (a) through (c) in its place and revising the text to
paragraph (h)(2)(iv) to read as follows:
Sec. 1.1502-19T Excess loss accounts (temporary).
(a) through (c) [Reserved]. For further guidance, see Sec. 1.1502-
19 (a) through (c).
* * * * *
(h)(2)(iv) * * * For guidance regarding determinations of the basis
of the stock of a subsidiary acquired in an intercompany reorganization
on or after January 23, 2006, see paragraphs (d) and (g) Example 2 of
this section.
* * * * *
Sec. 1.1502-32 [Corrected]
0
Par. 5. Section 1.1502-32 is amended by revising the text of paragraph
(h)(8) to reads as follows:
Sec. 1.1502-32 Investment adjustments.
* * * * *
(h) * * *
(h)(8) * * * Paragraph (b)(5)(ii) Example 6 of this section applies
only with respect to determinations of the basis of the stock of a
subsidiary on or after January 23, 2006. For determinations of the
basis of the stock of a subsidiary before January 23, 2006, see Sec.
1.1502-32(b)(5)(ii) Example 6 as contained in the 26 CFR part 1 edition
revised as of April 1, 2005.
* * * * *
Guy R. Traynor,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure and
Administration).
[FR Doc. E6-17987 Filed 10-25-06; 8:45 am]
BILLING CODE 4830-01-P
