Clarification of Section 6411 Regulations; Correcting Amendment, 56619 [E7-19572]

Download as PDF Federal Register / Vol. 72, No. 192 / Thursday, October 4, 2007 / Rules and Regulations On September 18, 2007 (72 FR 53108), we published a final rule AD, FR Doc. E7– 18324, in the Federal Register. That AD applies to Rolls-Royce plc RB211 Trent 500 series turbofan engines. We need to make the following corrections: errors that may prove to be misleading and are in need of clarification. § 39.13 PART 1—INCOME TAXES SUPPLEMENTARY INFORMATION: [Corrected] On page 53109, in the second column, in the FAA’s Determination and Requirements of This AD paragraph, in the 22nd line, ‘‘2,190 cycles-since-new’’ is corrected to read ‘‘2,910 cycles-sincenew’’. I On page 53110, in the second column, in paragraph (e)(1), in the 7th line, ‘‘2,190 cycles-since-new’’ is corrected to read ‘‘2,910 cycles-since-new’’. I Issued in Burlington, Massachusetts, on September 28, 2007. Francis A. Favara, Manager, Engine and Propeller Directorate, Aircraft Certification Service. [FR Doc. E7–19610 Filed 10–3–07; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Office of Surface Mining Reclamation and Enforcement Income taxes, Reporting and recordkeeping requirements. 30 CFR Part 938 [PA–149–FOR] Pennsylvania Regulatory Program Correction of Publication Authority: 26 U.S.C. 7805 * * * § 1.6411–2 [TD 9355] RIN 1545–BF66 Clarification of Section 6411 Regulations; Correcting Amendment Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: [Corrected] I Par. 2. Section § 1.6411–2(b), fourth sentence is amended by removing the language ‘‘District director’’ in the second column of the chart and adding the language ‘‘district director’’ in its place. [Corrected] I Par. 4. Section § 1.6411–3(b), second sentence is amended by removing the language ‘‘he’’ in the second column of the chart and adding the language ‘‘He’’ in its place. I Par. 5. Section § 1.6411–3(b), fifth sentence is amended by removing the language ‘‘May’’ in the third column of the chart and adding the language ‘‘may’’ in its place. This document contains corrections to final and temporary regulations that were published in the Federal Register on Monday, August 27, 2007 (72 FR 48933) clarifying that for purposes of allowing a tentative adjustment, the IRS may credit or reduce the tentative adjustment by an assessed tax liability. DATES: This correction is effective October 4, 2007. FOR FURTHER INFORMATION CONTACT: Cynthia McGreevy at (202) 622–4910 (not a toll-free number). SUPPLEMENTARY INFORMATION: I Par. 6. Section § 1.6411–3(d)(2), fifth sentence is amended by removing the language ‘‘The Commissioner’’ in the third column of the chart and adding the language ‘‘the Commissioner’’ in its place. Background The final and temporary regulations (TD 9355) that are the subject of these corrections are under section 6411 of the Internal Revenue Code. BILLING CODE 4830–01–P pwalker on PROD1PC71 with RULES SUMMARY: La Nita Van Dyke, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Office of Associate Chief Counsel (Procedure and Administration). [FR Doc. E7–19572 Filed 10–3–07; 8:45 am] Need for Correction As published, these final and temporary regulations (TD 9355) contain VerDate Aug<31>2005 16:13 Oct 03, 2007 Jkt 214001 PO 00000 Frm 00003 Fmt 4700 Sfmt 4700 Office of Surface Mining Reclamation and Enforcement (OSM), Interior. ACTION: Final rule; approval of amendment. AGENCY: Accordingly, the final and temporary regulations (TD 9355) that are the subject of FR. Doc. E7–16878 are corrected as follows: I Paragraph 1. The authority citation for part 1 continues to read in part as follows: I I Par. 3. Section § 1.6411–3(b), first sentence is amended by removing the language ‘‘Deemed’’ in the third column of the chart and adding the language ‘‘deemed’’ in its place. 26 CFR Part 1 DEPARTMENT OF THE INTERIOR List of Subjects in 26 CFR Part 1 § 1.6411–3 Internal Revenue Service 56619 SUMMARY: We are approving an amendment to the Pennsylvania regulatory program (the ‘‘Pennsylvania program’’) regulations under the Surface Mining Control and Reclamation Act of 1977 (SMCRA or the Act). The amendment adds new section 25 Pennsylvania Code (PA Code) 86.6 which provides for the exemption from the permitting requirements of 25 PA Code Chapters 87 and 88, relating to surface mining of coal, when extraction of coal is incidental to governmentfinanced construction or governmentfinanced reclamation projects and specified requirements are met. DATES: Effective Date: October 4, 2007. FOR FURTHER INFORMATION CONTACT: George Rieger, Chief, Pittsburgh Field Division, Telephone: (717) 782–4036, e-mail: grieger@osmre.gov. SUPPLEMENTARY INFORMATION: I. Background on the Pennsylvania Program II. Submission of the Amendment III. OSM’s Findings IV. Summary and Disposition of Comments V. OSM’s Decision VI. Procedural Determinations I. Background on the Pennsylvania Program Section 503(a) of the Act permits a State to assume primacy for the regulation of surface coal mining and reclamation operations on non-Federal and non-Indian lands within its borders by demonstrating that its State program includes, among other things, ‘‘a State law which provides for the regulation of surface coal mining and reclamation operations in accordance with the requirements of the Act * * *; and rules and regulations consistent with regulations issued by the Secretary pursuant to the Act.’’ See 30 U.S.C. 1253(a)(1) and (7). On the basis of these criteria, the Secretary of the Interior conditionally approved the Pennsylvania program on July 30, 1982. You can find background information on the Pennsylvania program, including the Secretary’s findings, the disposition of comments, and conditions of E:\FR\FM\04OCR1.SGM 04OCR1

Agencies

[Federal Register Volume 72, Number 192 (Thursday, October 4, 2007)]
[Rules and Regulations]
[Page 56619]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-19572]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9355]
RIN 1545-BF66


Clarification of Section 6411 Regulations; Correcting Amendment

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final and temporary 
regulations that were published in the Federal Register on Monday, 
August 27, 2007 (72 FR 48933) clarifying that for purposes of allowing 
a tentative adjustment, the IRS may credit or reduce the tentative 
adjustment by an assessed tax liability.

DATES: This correction is effective October 4, 2007.

FOR FURTHER INFORMATION CONTACT: Cynthia McGreevy at (202) 622-4910 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9355) that are the subject 
of these corrections are under section 6411 of the Internal Revenue 
Code.

Need for Correction

    As published, these final and temporary regulations (TD 9355) 
contain 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.

PART 1--INCOME TAXES

Correction of Publication

0
Accordingly, the final and temporary regulations (TD 9355) that are the 
subject of FR. Doc. E7-16878 are corrected as follows:
0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  1.6411-2  [Corrected]

0
Par. 2. Section Sec.  1.6411-2(b), fourth sentence is amended by 
removing the language ``District director'' in the second column of the 
chart and adding the language ``district director'' in its place.


Sec.  1.6411-3  [Corrected]

0
Par. 3. Section Sec.  1.6411-3(b), first sentence is amended by 
removing the language ``Deemed'' in the third column of the chart and 
adding the language ``deemed'' in its place.

0
Par. 4. Section Sec.  1.6411-3(b), second sentence is amended by 
removing the language ``he'' in the second column of the chart and 
adding the language ``He'' in its place.

0
Par. 5. Section Sec.  1.6411-3(b), fifth sentence is amended by 
removing the language ``May'' in the third column of the chart and 
adding the language ``may'' in its place.

0
Par. 6. Section Sec.  1.6411-3(d)(2), fifth sentence is amended by 
removing the language ``The Commissioner'' in the third column of the 
chart and adding the language ``the Commissioner'' in its place.

La Nita Van Dyke,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Office of Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. E7-19572 Filed 10-3-07; 8:45 am]
BILLING CODE 4830-01-P

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