Built-in Gains and Losses Under Section 382(h); Correction, 41890 [E7-14802]
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41890
Federal Register / Vol. 72, No. 147 / Wednesday, August 1, 2007 / Rules and Regulations
Accordingly, part 103 of chapter I of
title 8 of the Code of Federal
Regulations is amended as follows:
I
PART 103—POWERS AND DUTIES;
AVAILABILITY OF RECORDS
1. The authority citation for part 103
continues to read as follows:
I
Authority: 5 U.S.C. 301, 552, 552(a); 8
U.S.C. 1101, 1103, 1304, 1356; 31 U.S.C.
9701; Public Law 107–296, 116 Stat. 2135 (6
U.S.C. 1 et seq.); E.O. 12356, 47 FR 14874,
15557; 3 CFR, 1982 Comp., p.166; 8 CFR part
2.
2. Section 103.7 is amended by
revising the entries ‘‘For capturing
biometric information’’ and the entries
for ‘‘Form I–131’’, ‘‘Form I–485’’, and
‘‘Form I–765’’ in paragraph (b)(1) read
as follows:
I
§ 103.7
Fees.
sroberts on PROD1PC70 with RULES
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(b) * * *
(1) * * *
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For capturing biometric information
(Biometric Fee). A service fee of $80
will be charged for any individual who
is required to have biometric
information captured in connection
with an application or petition for
certain immigration and naturalization
benefits (other than asylum), and whose
residence is in the United States;
provided that:
(1) Extension for intercountry
adoptions: If applicable, no biometric
service fee is charged when a written
request for an extension of the approval
period is received by USCIS prior to the
expiration date of approval indicated on
the Form I–171H if a Form I–600 has not
yet been submitted in connection with
an approved Form I–600A. This
extension without fee is limited to one
occasion. If the approval extension
expires prior to submission of an
associated Form I–600, then a complete
application and fee must be submitted
for a subsequent application.
(2) Pursuant to Visa Bulletin No. 107:
The Biometric Services Fee that must
accompany Forms I–485, or Forms I–
131 or I–765 that are based on a pending
I–485, that are submitted pursuant to
U.S. Department of State Visa Bulletin
No. 107, and filed with USCIS on or
after July 30, 2007, and on or before
August 17, 2007, is $70.
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Form I–131. For filing an application
for travel document—$305. However,
the fee for Form I–131 that is submitted
pursuant to U.S. Department of State
Visa Bulletin No. 107 based on a
pending I–485, and filed with USCIS on
VerDate Aug<31>2005
15:44 Jul 31, 2007
Jkt 211001
or after July 30, 2007, and on or before
August 17, 2007, is $170.
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Form I–485. For filing an application
for permanent resident status or creation
of a record of lawful permanent
residence—$930 for an applicant
fourteen years of age or older; $600 for
an applicant under the age of fourteen
years when submitted concurrently for
adjudication with the Form I–485 of a
parent and the applicant is seeking to
adjust status as a derivative of the
parent, based on a relationship to the
same individual who provides the basis
for the parent’s adjustment of status, or
under the same legal authority as the
parent; no fee for an applicant filing as
a refugee under section 209(a) of the
Act; provided that no additional fee will
be charged for a request for travel
document (advance parole) or
employment authorization filed by an
applicant who has paid the Form I–485
application fee, regardless of whether
the Form I–131 or Form I–765 is
required to be filed by such applicant to
receive these benefits. However, for
aliens who file an employment-based
Form I–485 pursuant to Visa Bulletin
No. 107, and filed with USCIS on or
after July 30, 2007, and on or before
August 17, 2007, the fee is $325, plus a
fee of $170 will be charged for a request
for travel document (advance parole)
and $180 to request employment
authorization for an applicant who has
paid the Form I–485 application fee,
regardless of whether the Form I–131 or
Form I–765 is required to be filed by
such applicants to receive these
benefits.
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Form I–765. For filing an application
for employment authorization pursuant
to 8 CFR 274a.13—$340. However, the
fee for a Form I–765 that is submitted
pursuant to U.S. Department of State
Visa Bulletin No. 107 based on a
pending I–485, and filed with USCIS on
or after July 30, 2007, and on or before
August 17, 2007, is $180.
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Dated: July 27, 2007.
Michael Chertoff,
Secretary.
[FR Doc. 07–3762 Filed 7–30–07; 9:56 am]
BILLING CODE 4410–10–P
PO 00000
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9330]
RIN 1545–BG66
Built-in Gains and Losses Under
Section 382(h); Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to temporary
regulations.
AGENCY:
SUMMARY: This document contains a
correction to temporary regulations (TD
9330) that were published in the
Federal Register on Thursday, June 14,
2007 (72 FR 32792) applying to
corporations that have undergone
ownership changes within the meaning
of section 382. These regulations
provide guidance regarding the
treatment of prepaid income under the
built-in gain provisions of section
382(h).
This correction is effective
August 1, 2007.
DATES:
FOR FURTHER INFORMATION CONTACT:
Keith Stanley at (202) 622–7750 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the
subject of this document is under
section 382 of the Internal Revenue
Code.
Need for Correction
As published, temporary regulations
(TD 9330) contain an error that may
prove to be misleading and is in need
of clarification.
Correction of Publication
Accordingly, the publication of the
temporary regulations (TD 9330), which
was the subject of FR Doc. E7–11438, is
corrected as follows:
On page 32794, column 1, in the
preamble, under the paragraph heading
‘‘Special Analyses’’, line 4, the language
‘‘Executive Order 12666. Therefore, a’’
is corrected to read ‘‘Executive Order
12866. Therefore, a’’.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–14802 Filed 7–31–07; 8:45 am]
BILLING CODE 4830–01–P
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[Federal Register Volume 72, Number 147 (Wednesday, August 1, 2007)]
[Rules and Regulations]
[Page 41890]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-14802]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9330]
RIN 1545-BG66
Built-in Gains and Losses Under Section 382(h); Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to temporary regulations
(TD 9330) that were published in the Federal Register on Thursday, June
14, 2007 (72 FR 32792) applying to corporations that have undergone
ownership changes within the meaning of section 382. These regulations
provide guidance regarding the treatment of prepaid income under the
built-in gain provisions of section 382(h).
DATES: This correction is effective August 1, 2007.
FOR FURTHER INFORMATION CONTACT: Keith Stanley at (202) 622-7750 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The correction notice that is the subject of this document is under
section 382 of the Internal Revenue Code.
Need for Correction
As published, temporary regulations (TD 9330) contain an error that
may prove to be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the temporary regulations (TD
9330), which was the subject of FR Doc. E7-11438, is corrected as
follows:
On page 32794, column 1, in the preamble, under the paragraph
heading ``Special Analyses'', line 4, the language ``Executive Order
12666. Therefore, a'' is corrected to read ``Executive Order 12866.
Therefore, a''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-14802 Filed 7-31-07; 8:45 am]
BILLING CODE 4830-01-P
