Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction, 23771 [E7-8316]

Download as PDF Federal Register / Vol. 72, No. 83 / Tuesday, May 1, 2007 / Rules and Regulations Logansport, IN, Logansport/Cass County, RNAV (GPS) RWY 9, Orig Logansport, IN, Logansport/Cass County, RNAV (GPS) RWY 27, Orig Logansport, IN, Logansport/Cass County, GPS RWY 9, Orig, CANCELLED Logansport, IN, Logansport/Cass County, GPS RWY 27, Orig, CANCELLED Great Falls, MT, Great Falls Intl, ILS OR LOC/DME RWY 3, Amdt 3 Great Falls, MT, Great Falls Intl, RNAV (GPS) RWY 3, Amdt 1 Harrison, OH, Cincinnati West, Takeoff Minimums & Textual DP, Amdt 2 Greenville, SC, Greenville Downtown, ILS OR LOC RWY 1, Amdt 29 Greenville, SC, Greenville Downtown, RNAV (GPS) RWY 19, Orig Greenville, SC, Greenville Downtown, NDB RWY 1, Amdt 22 Gallatin, TN, Sumner County Regional, RADAR–1, Amdt 4, CANCELLED Lexington, TN, Franklin Wilkins, Takeoff Minimums and Obstacle DP, Orig, CANCELLED Nashville, TN, Nashville International, RADAR–1, Amdt 22, CANCELLED Parsons, TN, Scott Field, Takeoff Minimums and Obstacle DP, Orig, CANCELLED Bellingham, WA, Bellingham Intl, Takeoff Minimums & Textual DP, Amdt 5 Effective 30 AUG 2007 Monroe, NC, Monroe Regional, RNAV (GPS) RWY 5, Amdt 1A Columbus, OH, Ohio State University, NDB RWY 27L, Amdt 6B, CANCELLED The FAA published an Amendment in Docket No. 30545 Amdt No. 3214 to Part 97 of the Federal Aviation Regulations (Vol 72, FR No. 72, page 18867, dated, April 16, 2007) Under Section 97.15 effective 10 May 2007, which is hereby rescinded: Los Angeles, CA, Los Angeles Intl, Takeoff Minimums and Textual DP, Amdt 11 [FR Doc. E7–8014 Filed 4–30–07; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9322] RIN 1545–BG26 rmajette on DSK29S0YB1PROD with MISCELLANEOUS Anti-Avoidance and Anti-Loss Reimportation Rules Applicable Following a Loss on Disposition of Stock of Consolidated Subsidiaries; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to final and temporary regulations. AGENCY: VerDate Mar 15 2010 09:10 Aug 04, 2010 Jkt 220001 SUMMARY: This document contains corrections to final and temporary regulations that was published in the Federal Register on Tuesday, April 10, 2007 (71 FR 17804) providing guidance to corporations filing consolidated returns and applying an anti-avoidance rule and revising an anti-loss reimportation rule that applies following a disposition of stock of a subsidiary at a loss. FOR FURTHER INFORMATION CONTACT: Theresa Abell, (202) 622–7700 or Phoebe Bennett, (202) 622–7770 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background The final and temporary regulations (TD 9322) that are the subject of these corrections are under section 1502 of the Internal Revenue Code. Need for Correction As published, these final and temporary regulations (TD 9322) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, these final and temporary regulations (TD 9322) that were the subject of FR Doc. E7–6541, are corrected as follows: 1. On page 17805, column 1, in the preamble, under the paragraph heading ‘‘Background and Explanation of Provisions’’ paragraph 2, line 6 from the bottom of the column, the language ‘‘the loss reimportation rule is also’’ is corrected to read ‘‘the anti-loss reimportation rule is also’’. 2. On page 17805, column 2, in the preamble, under the paragraph heading ‘‘Special Analyses’’, line 5 from the top of the column, the language ‘‘U.S.C. 553(b)(B) that prior notice and’’ is corrected to read ‘‘U.S.C. 553(b)(3)(B) that prior notice and’’. 3. On page 17805, column 2, in the preamble, under the paragraph heading ‘‘Special Analyses’’, line 16 from the top of the column, the language ‘‘reference notice of the proposed’’ is corrected to read ‘‘reference notice of proposed’’. LaNita Van Dyke, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Office of Associate Chief Counsel (Procedure and Administration). [FR Doc. E7–8316 Filed 4–30–07; 8:45 am] DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 165 [CGD05–07–038] RIN 1625–AA00 Security Zone: Queen of England Visit, Jamestown Island, VA.; Correction AGENCY: Coast Guard, DHS. Temporary final rule; correction. ACTION: SUMMARY: The U. S. Coast Guard published a rule in the Federal Register of April 23, 2007, a document concerning the Queen of England’s visit to Jamestown Island, VA. Inadvertently § 165.T07–038 was numbered incorrectly. This document corrects that number. This rule is effective from 8 a.m. on May 3, 2007, until 8 p.m. on May 4, 2007. DATES: FOR FURTHER INFORMATION CONTACT: LCDR Thomas Tarrants, Enforcement Branch Chief, U.S. Coast Guard Sector Hampton Roads, Virginia at (757) 483– 8571. The U.S. Coast Guard published a document in the Federal Register of April 23, 2007, (72 FR 20051) inadvertently numbering the section § 165.T07–038. This correction removes the number published on April 23, 2007. In rule FR Doc. CGD05–07–038 published on April 23, 2007, (72 FR 20051) make the following correction. On page 20052, in two places, remove the number § 165.T07–038 and put in place of that number § 165.T05–038. SUPPLEMENTARY INFORMATION: Dated: April 25, 2007. Steve Venckus, Chief, Office of Regulations and Administrative Law. [FR Doc. E7–8315 Filed 4–30–07; 8:45 am] BILLING CODE 4910–15–P BILLING CODE 4830–01–P PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 23771 E:\TEMP\01MYR1.LOC 01MYR1

Agencies

[Federal Register Volume 72, Number 83 (Tuesday, May 1, 2007)]
[Rules and Regulations]
[Page 23771]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-8316]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9322]
RIN 1545-BG26


Anti-Avoidance and Anti-Loss Reimportation Rules Applicable 
Following a Loss on Disposition of Stock of Consolidated Subsidiaries; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final and temporary 
regulations that was published in the Federal Register on Tuesday, 
April 10, 2007 (71 FR 17804) providing guidance to corporations filing 
consolidated returns and applying an anti-avoidance rule and revising 
an anti-loss reimportation rule that applies following a disposition of 
stock of a subsidiary at a loss.

FOR FURTHER INFORMATION CONTACT: Theresa Abell, (202) 622-7700 or 
Phoebe Bennett, (202) 622-7770 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9322) that are the subject 
of these corrections are under section 1502 of the Internal Revenue 
Code.

Need for Correction

    As published, these final and temporary regulations (TD 9322) 
contain errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, these final and temporary regulations (TD 9322) that 
were the subject of FR Doc. E7-6541, are corrected as follows:
    1. On page 17805, column 1, in the preamble, under the paragraph 
heading ``Background and Explanation of Provisions'' paragraph 2, line 
6 from the bottom of the column, the language ``the loss reimportation 
rule is also'' is corrected to read ``the anti-loss reimportation rule 
is also''.
    2. On page 17805, column 2, in the preamble, under the paragraph 
heading ``Special Analyses'', line 5 from the top of the column, the 
language ``U.S.C. 553(b)(B) that prior notice and'' is corrected to 
read ``U.S.C. 553(b)(3)(B) that prior notice and''.
    3. On page 17805, column 2, in the preamble, under the paragraph 
heading ``Special Analyses'', line 16 from the top of the column, the 
language ``reference notice of the proposed'' is corrected to read 
``reference notice of proposed''.

LaNita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Office of Associate Chief Counsel (Procedure and 
Administration).
 [FR Doc. E7-8316 Filed 4-30-07; 8:45 am]
BILLING CODE 4830-01-P
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.