Sealing of Abandoned Areas, 34609 [E7-12242]
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Federal Register / Vol. 72, No. 121 / Monday, June 25, 2007 / Rules and Regulations
(d)(4)(i)(E) through (e)(1) [Reserved].
For further guidance see § 1.883–
4(d)(4)(i)(E) through (e)(1).
(2) With respect to all qualified
shareholders relied upon to satisfy the
50 percent ownership test of § 1.883–
4(a), the total number of such qualified
shareholders as defined in § 1.883–
4(b)(1); the total percentage of the value
of the outstanding shares owned,
applying the attribution rules of
§ 1.883–4(c), by such qualified
shareholders by country of residence or
organization, whichever is applicable;
and the period during the taxable year
of the foreign corporation that such
stock was held by qualified
shareholders; and
(3) Any other relevant information
specified by the Form 1120–F, ‘‘U.S.
Income Tax Return of a Foreign
Corporation,’’ and its accompanying
instructions, or in guidance published
by the Internal Revenue Service (see
§ 601.601(d)(2) of this chapter).
I Par. 12. Section 1.883–5 is amended
by revising the heading and adding
paragraphs (d) and (e) to read as follows:
§ 1.883–5
Effective/applicability dates.
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*
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*
(d) through (e) [Reserved]. For further
guidance, see § 1.883–5T(d) through (e).
I Par. 13. Section 1.883–5T is added to
read as follows:
§ 1.883–5T Effective/applicability dates
(temporary).
PART 602—OMB CONTROL NUMBERS
UNDER THE PAPERWORK
REDUCTION ACT
Par. 14. The authority citation for part
602 continues to read as follows:
I
pwalker on PROD1PC71 with RULES
Authority: 26 U.S.C. 7805.
Par. 15. In § 602.101, paragraph (b) is
amended by adding entries in numerical
order to the table to read as follows:
§ 602.101
OMB Control numbers.
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VerDate Aug<31>2005
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16:34 Jun 22, 2007
Jkt 211001
CFR part or section where
identified and described
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§ 1.883–1T
§ 1.883–2T
§ 1.883–3T
§ 1.883–4T
§ 1.883–5T
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Current OMB
Control No.
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1545–1667
1545–1667
1545–1667
1545–1667
1545–1667
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Kevin M. Brown,
Deputy Commissioner for Services and
Enforcement.
Approved: June 14, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. E7–12039 Filed 6–22–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Part 75
RIN 1219–AB52
Sealing of Abandoned Areas
SUMMARY: The Mine Safety and Health
Administration (MSHA) is extending
the comment period for the Emergency
Temporary Standard (ETS) on sealing of
abandoned areas of underground coal
mines published on May 22, 2007 (72
FR 28796).
DATES: The comment period will close
on August 17, 2007.
ADDRESSES: Comments must be clearly
identified and may be submitted by any
of the following methods:
(1) Federal Rulemaking Portal:
https://www.regulations.gov. Follow the
instructions for submitting comments.
(2) Electronic mail: zzMSHAComments@dol.gov. Include ‘‘RIN
1219–AB52’’ in the subject line of the
message.
(3) Telefax: (202) 693–9441. Include
‘‘RIN 1219–AB52’’ in the subject.
(4) Regular Mail: MSHA, Office of
Standards, Regulations, and Variances,
1100 Wilson Blvd., Room 2350,
Arlington, Virginia 22209–3939.
(5) Hand Delivery or Courier: MSHA,
Office of Standards, Regulations, and
Variances, 1100 Wilson Blvd., Room
PO 00000
Frm 00015
Fmt 4700
Sfmt 4700
2350, Arlington, Virginia 22209–3939.
Sign in at the receptionist’s desk on the
21st floor.
(6) Docket: Comments can be accessed
electronically at https://www.msha.gov
under the ‘‘Rules and Regs’’ link. MSHA
will post all comments on the Internet
without change, including any personal
information provided. Comments may
also be reviewed at the Office of
Standards, Regulations, and Variances,
1100 Wilson Blvd., Room 2350,
Arlington, Virginia. Sign in at the
receptionist’s desk on the 21st floor.
MSHA maintains a listserve that
enables subscribers to receive e-mail
notification when rulemaking
documents are published in the Federal
Register. To subscribe to the listserve,
go to https://www.msha.gov/
subscriptions/subscribe.aspx.
FOR FURTHER INFORMATION CONTACT:
Patricia W. Silvey, Director, Office of
Standards, Regulations, and Variances,
MSHA, 1100 Wilson Boulevard, Room
2350, Arlington, Virginia 22209–3939.
Ms. Silvey can be reached at
Silvey.Patricia@dol.gov (Internet Email), (202) 693–9440 (voice), or (202)
693–9441 (facsimile). This notice is
available on the Internet at https://
www.msha.gov/REGSINFO.HTM.
MSHA
issued an ETS on May 22, 2007, which
included hearing dates and a deadline
for receiving comments. The comment
period was scheduled to close on July
6, 2007, forty-five days from the date of
publication, and the last hearing date
was scheduled on July 19, 2007. MSHA
believes this action allows commenters
sufficient time to prepare comments
including post-hearing comments.
MSHA will accept written comments
and other appropriate data for the
record from any interested party up to
the close of the comment period on
August 17, 2007.
SUPPLEMENTARY INFORMATION:
Mine Safety and Health
Administration, Labor.
ACTION: Extension of comment period.
AGENCY:
(a) through (c) [Reserved]. For further
guidance, see § 1.883–5(a) through (c).
(d) Effective date. These regulations
are effective on June 25, 2007.
(e) Applicability dates. Sections
1.883–1T, 1.883–2T, 1.883–3T, and
1.883–4T are applicable to taxable years
of the foreign corporation beginning
after June 25, 2007. Taxpayers may elect
to apply § 1.883–3T to any open taxable
years of the foreign corporation
beginning on or after December 31,
2004.
(f) Expiration date. The applicability
of §§ 1.883–1T, 1.883–2T, 1.883–3T, and
1.883–4T expires on or before June 22,
2010.
I
(b) * * *
34609
Dated: June 18, 2007.
Richard E. Stickler,
Assistant Secretary for Mine Safety and
Health.
[FR Doc. E7–12242 Filed 6–22–07; 8:45 am]
BILLING CODE 4510–43–P
E:\FR\FM\25JNR1.SGM
25JNR1
Agencies
[Federal Register Volume 72, Number 121 (Monday, June 25, 2007)]
[Rules and Regulations]
[Page 34609]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-12242]
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DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Part 75
RIN 1219-AB52
Sealing of Abandoned Areas
AGENCY: Mine Safety and Health Administration, Labor.
ACTION: Extension of comment period.
-----------------------------------------------------------------------
SUMMARY: The Mine Safety and Health Administration (MSHA) is extending
the comment period for the Emergency Temporary Standard (ETS) on
sealing of abandoned areas of underground coal mines published on May
22, 2007 (72 FR 28796).
DATES: The comment period will close on August 17, 2007.
ADDRESSES: Comments must be clearly identified and may be submitted by
any of the following methods:
(1) Federal Rulemaking Portal: https://www.regulations.gov. Follow
the instructions for submitting comments.
(2) Electronic mail: zzMSHA-Comments@dol.gov. Include ``RIN 1219-
AB52'' in the subject line of the message.
(3) Telefax: (202) 693-9441. Include ``RIN 1219-AB52'' in the
subject.
(4) Regular Mail: MSHA, Office of Standards, Regulations, and
Variances, 1100 Wilson Blvd., Room 2350, Arlington, Virginia 22209-
3939.
(5) Hand Delivery or Courier: MSHA, Office of Standards,
Regulations, and Variances, 1100 Wilson Blvd., Room 2350, Arlington,
Virginia 22209-3939. Sign in at the receptionist's desk on the 21st
floor.
(6) Docket: Comments can be accessed electronically at https://
www.msha.gov under the ``Rules and Regs'' link. MSHA will post all
comments on the Internet without change, including any personal
information provided. Comments may also be reviewed at the Office of
Standards, Regulations, and Variances, 1100 Wilson Blvd., Room 2350,
Arlington, Virginia. Sign in at the receptionist's desk on the 21st
floor.
MSHA maintains a listserve that enables subscribers to receive e-
mail notification when rulemaking documents are published in the
Federal Register. To subscribe to the listserve, go to https://
www.msha.gov/subscriptions/subscribe.aspx.
FOR FURTHER INFORMATION CONTACT: Patricia W. Silvey, Director, Office
of Standards, Regulations, and Variances, MSHA, 1100 Wilson Boulevard,
Room 2350, Arlington, Virginia 22209-3939. Ms. Silvey can be reached at
Silvey.Patricia@dol.gov (Internet E-mail), (202) 693-9440 (voice), or
(202) 693-9441 (facsimile). This notice is available on the Internet at
https://www.msha.gov/REGSINFO.HTM.
SUPPLEMENTARY INFORMATION: MSHA issued an ETS on May 22, 2007, which
included hearing dates and a deadline for receiving comments. The
comment period was scheduled to close on July 6, 2007, forty-five days
from the date of publication, and the last hearing date was scheduled
on July 19, 2007. MSHA believes this action allows commenters
sufficient time to prepare comments including post-hearing comments.
MSHA will accept written comments and other appropriate data for the
record from any interested party up to the close of the comment period
on August 17, 2007.
Dated: June 18, 2007.
Richard E. Stickler,
Assistant Secretary for Mine Safety and Health.
[FR Doc. E7-12242 Filed 6-22-07; 8:45 am]
BILLING CODE 4510-43-P