Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction, 41259 [E8-16305]

Download as PDF Federal Register / Vol. 73, No. 139 / Friday, July 18, 2008 / Rules and Regulations accordance with Executive Order 13132, it is determined that this amendment does not have sufficient federalism implications to require consultations or warrant the preparation of a federalism summary impact statement. Executive Order 12372, regarding intergovernmental consultation on Federal programs and activities, does not apply to this amendment. Executive Order 12866: This amendment is exempt from the review under Executive Order 12866, but has been reviewed internally by the Department of State to ensure consistency with the purposes thereof. Executive Order 12988: The Department of State has reviewed the proposed regulations in light of sections 3(a) and 3(b)(2) of Executive Order 12988 to eliminate ambiguity, minimize litigation, establish clear legal standards, and reduce burden. Paperwork Reduction Act: This rule does not impose any new reporting or recordkeeping requirements subject to the Paperwork Reduction Act, 44 U.S.C. Chapter 35. List of Subjects in 22 CFR Part 122 Arms and munitions, Exports, Reporting and recordkeeping requirements. I Accordingly, for the reasons set forth above, Title 22, Chapter I, Subchapter M, Part 122 is amended as follows: PART 122—REGISTRATION OF MANUFACTURERS AND EXPORTERS 1. The authority citation for Part 122 continues to read as follows: I DEPARTMENT OF THE TREASURY I Internal Revenue Service [TD 9391] RIN 1545–BF85 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: SUMMARY: This document contains a correction to final regulations (TD 9391) that were published in the Federal Register on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a ‘‘territory’’) and whether income is effectively connected with the conduct of a trade or business within a territory. DATES: This correction is effective July 18, 2008, and is applicable on April 9, 2008. FOR FURTHER INFORMATION CONTACT: J. David Varley, (202) 622–7790 (not a tollfree number). SUPPLEMENTARY INFORMATION: Background Authority: Secs. 2 and 38, Public Law 90–629, 90 Stat. 744 (22 U.S.C. 2752, 2778); E.O. 11958, 42 FR 4311, 1977 Comp. p. 79, 22 U.S.C. 2651a. 2. Section 122.3 is amended by revising paragraphs (a) and (b) to read as follows: Need for Correction § 122.3 Registration fees. rwilkins on PROD1PC63 with RULES (a) A person who is required to register may do so for a period of 1 year upon submission of a completed Form DS–2032, transmittal letter and payment of $1,750. (b) Expiration of registration. A registrant must submit its request for registration renewal at least 30 days but no earlier than 60 days prior to the expiration date. * * * * * Dated: July 3, 2008. John C. Rood, Acting Under Secretary for Arms Control and International Security, Department of State. [FR Doc. E8–16537 Filed 7–17–08; 8:45 am] As published, final regulations (TD 9391) 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 Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment: I PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read, in part, as follows: I Authority: 26 U.S.C. 7805 * * * BILLING CODE 4701–25–P VerDate Aug<31>2005 16:19 Jul 17, 2008 Jkt 214001 PO 00000 Frm 00025 Fmt 4700 [Removed] Par. 2. Section 1.881–5T is removed. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E8–16305 Filed 7–17–08; 8:45 am] 26 CFR Part 1 The final regulations and removal of temporary regulations that are the subjects of this document are under sections 1, 170A, 861, 871, 876, 881, 884, 901, 931, 932, 933, 934, 935, 937, 957, 1402, 6012, 6038, 6046, 6688, and 7701 of the Internal Revenue Code. I § 1.881–5T 41259 Sfmt 4700 BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau 27 CFR Parts 7, 16, and 25 [TTB Ruling 2008–3] Classification of Brewed Products as ‘‘Beer’’ Under the Internal Revenue Code of 1986 and as ‘‘Malt Beverages’’ Under the Federal Alcohol Administration Act Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Ruling on the classification of brewed products. AGENCY: SUMMARY: This document reproduces a ruling issued by the Alcohol and Tobacco Tax and Trade Bureau on July 7, 2008, to clarify that that certain brewed products classified as ‘‘beer’’ under the Internal Revenue Code of 1986 do not meet the definition of a ‘‘malt beverage’’ under the Federal Alcohol Administration Act. DATES: The ruling was effective on July 7, 2008. FOR FURTHER INFORMATION CONTACT: Ramona Hupp, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Room 200–East, Washington, DC 20220; telephone (202) 927–2166. SUPPLEMENTARY INFORMATION: On July 7, 2008, the Alcohol and Tobacco Tax and Trade Bureau (TTB) issued TTB Ruling 2008–3 to clarify that certain brewed products classified as ‘‘beer’’ under the Internal Revenue Code of 1986 do not meet the definition of a ‘‘malt beverage’’ under the Federal Alcohol Administration Act. We made this ruling available through the TTB Web site on July 8, 2008. This ruling is reproduced below: TTB Ruling 2008–3 Classification of Brewed Products as ‘‘Beer’’ Under the Internal Revenue Code of 1986 and as ‘‘Malt Beverages’’ Under the Federal Alcohol Administration Act In recent months, the Alcohol and Tobacco Tax and Trade Bureau (TTB) E:\FR\FM\18JYR1.SGM 18JYR1

Agencies

[Federal Register Volume 73, Number 139 (Friday, July 18, 2008)]
[Rules and Regulations]
[Page 41259]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-16305]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9391]
RIN 1545-BF85


Source Rules Involving U.S. Possessions and Other Conforming 
Changes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains a correction to final regulations (TD 
9391) that were published in the Federal Register on Wednesday, April 
9, 2008 (73 FR 19350) providing rules under section 937(b) of the 
Internal Revenue Code for determining whether income is derived from 
sources within a U.S. possession or territory specified in section 
937(a)(1) (generally referred to in this preamble as a ``territory'') 
and whether income is effectively connected with the conduct of a trade 
or business within a territory.

DATES: This correction is effective July 18, 2008, and is applicable on 
April 9, 2008.

FOR FURTHER INFORMATION CONTACT: J. David Varley, (202) 622-7790 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations and removal of temporary regulations that are 
the subjects of this document are under sections 1, 170A, 861, 871, 
876, 881, 884, 901, 931, 932, 933, 934, 935, 937, 957, 1402, 6012, 
6038, 6046, 6688, and 7701 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9391) 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 * * *


Sec.  1.881-5T  [Removed]

0
Par. 2. Section 1.881-5T is removed.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-16305 Filed 7-17-08; 8:45 am]
BILLING CODE 4830-01-P
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