Disclosure Requirements With Respect to Prohibited Tax Shelter Transactions; Correction, 45890 [E7-16073]
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45890
Federal Register / Vol. 72, No. 158 / Thursday, August 16, 2007 / Rules and Regulations
SCHEDULE OF FEES FOR CONSULAR SERVICES
Item No.
Fee
Passport and Citizenship Services
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3. Expedited Service: Passport processing within expedited processing period published on the Department’s Web site (22 CFR
51.66(b))/or in-person service at a U.S. Passport Agency (not applicable abroad) ...............................................................................
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PART 51—PASSPORTS
4. The authority citation for part 51
continues to read as follows:
I
Authority: 22 U.S.C. 211a, 213, 2651a,
2671(d)(3), 2714, and 3926; 31 U.S.C. 9701;
E.O. 11295, 3 CFR, 1966–1970 Comp. p. 570;
Sec. 236 Pub. L. 106–113, 113 stat. 1501A–
430; 18 U.S.C. 1621(a)(2); 42 U.S.C. 652, as
amended by Sec. 370 Pub. L. 104–193 and
Sec. 7303 Pub. L. 109–171.
5. Section 51.66(b) is revised to read
as follows:
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§ 51.66
Expedited passport processing.
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(b) Expedited passport processing
shall mean completing processing
within the number of business days
published on the Department’s Web site,
https://www.travel.state.gov,
commencing when the application
reaches a Passport Agency or, if the
application is already with a Passport
Agency commencing when the request
for expedited processing is approved.
The processing will be considered
completed when the passport is ready to
be picked up by the applicant or is
mailed to the applicant.
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Dated: August 13, 2007.
Maura Harty,
Assistant Secretary, Consular Affairs,
Department of State.
[FR Doc. E7–16173 Filed 8–15–07; 8:45 am]
BILLING CODE 4710–06–P
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§ 1.6033–5T Disclosure by tax-exempt
entities that are parties to certain reportable
transactions (temporary).
Background
Internal Revenue Service
The temporary regulations that are the
subject of this correction are under
section 6033 of the Internal Revenue
Code.
Need for Correction
As published, temporary regulations
(TD 9335) contain an error that may
prove to be misleading and is in need
of clarification.
List of Subject in 26 CFR Part 1
Correction of Publication
Internal Revenue Service
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
I
26 CFR Part 1
[TD 9335]
PART 1—INCOME TAXES
mstockstill on PROD1PC66 with RULES
RIN 1545–BG19
Disclosure Requirements With Respect
to Prohibited Tax Shelter Transactions;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
VerDate Aug<31>2005
16:47 Aug 15, 2007
Jkt 211001
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SUMMARY: This document contains
correction to temporary regulations (TD
9335) that were published in the
Federal Register on Friday, July 6, 2007
(72 FR 36869) under section 6033(a)(2)
of the Internal Revenue Code that
provide rules regarding the form,
manner and timing of disclosure
obligations with respect to prohibited
tax shelter transactions to which taxexempt entities are parties.
DATES: The correction is effective
August 16, 2007.
FOR FURTHER INFORMATION CONTACT:
Galina Kolomietz, (202) 622–6070, or
Michael Blumenfeld, (202) 622–1124
(not toll-free numbers). For questions
specifically relating to qualified pension
plans, individual retirement accounts,
and similar tax-favored savings
arrangements, contact Dana Barry, (202)
622–6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Income taxes, Reporting and
recordkeeping requirements.
DEPARTMENT OF THE TREASURY
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$60
Paragraph 1. The authority citation
for part 1 continues to read, in part, as
follows:
I
Authority: 26 U.S.C. 7805 * * *
I Par. 2. Section 1.6033–5T is amended
by revising paragraph (e)(1)(i) to read as
follows:
PO 00000
Frm 00012
Fmt 4700
Sfmt 4700
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(e) * * *
(1) * * *
(i) In general. The disclosure required
by this section shall be filed on or before
May 15 of the calendar year following
the close of the calendar year during
which the tax-exempt entity entered
into the prohibited tax shelter
transaction.
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LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–16073 Filed 8–15–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
26 CFR Part 1
[TD 9335]
RIN 1545–BG19
Disclosure Requirements With Respect
to Prohibited Tax Shelter Transactions;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to temporary
regulations.
AGENCY:
SUMMARY: This document contains
correction to temporary regulations (TD
9335) that were published in the
Federal Register on Friday, July 6, 2007
(72 FR 36869) under section 6033(a)(2)
of the Internal Revenue Code that
provide rules regarding the form,
manner and timing of disclosure
obligations with respect to prohibited
tax shelter transactions to which taxexempt entities are parties.
DATES: The correction is effective
August 16, 2007.
FOR FURTHER INFORMATION CONTACT:
Galina Kolomietz, (202) 622–6070, or
E:\FR\FM\16AUR1.SGM
16AUR1
]]>Agencies
[Federal Register Volume 72, Number 158 (Thursday, August 16, 2007)]
[Rules and Regulations]
[Page 45890]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-16073]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9335]
RIN 1545-BG19
Disclosure Requirements With Respect to Prohibited Tax Shelter
Transactions; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains correction to temporary regulations (TD
9335) that were published in the Federal Register on Friday, July 6,
2007 (72 FR 36869) under section 6033(a)(2) of the Internal Revenue
Code that provide rules regarding the form, manner and timing of
disclosure obligations with respect to prohibited tax shelter
transactions to which tax-exempt entities are parties.
DATES: The correction is effective August 16, 2007.
FOR FURTHER INFORMATION CONTACT: Galina Kolomietz, (202) 622-6070, or
Michael Blumenfeld, (202) 622-1124 (not toll-free numbers). For
questions specifically relating to qualified pension plans, individual
retirement accounts, and similar tax-favored savings arrangements,
contact Dana Barry, (202) 622-6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the subject of this correction
are under section 6033 of the Internal Revenue Code.
Need for Correction
As published, temporary regulations (TD 9335) contain an error that
may prove to be misleading and is in need of clarification.
List of Subject 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 1.6033-5T is amended by revising paragraph (e)(1)(i) to
read as follows:
Sec. 1.6033-5T Disclosure by tax-exempt entities that are parties to
certain reportable transactions (temporary).
* * * * *
(e) * * *
(1) * * *
(i) In general. The disclosure required by this section shall be
filed on or before May 15 of the calendar year following the close of
the calendar year during which the tax-exempt entity entered into the
prohibited tax shelter transaction.
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-16073 Filed 8-15-07; 8:45 am]
BILLING CODE 4830-01-P
