Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction, 43083 [E8-16921]

Download as PDF Federal Register / Vol. 73, No. 143 / Thursday, July 24, 2008 / Rules and Regulations Street, NE., Room 2A, Washington DC 20426. 82. From FERC’s Home Page on the Internet, this information is available on eLibrary. The full text of this document is available on eLibrary in PDF and Microsoft Word format for viewing, printing, and/or downloading. To access this document in eLibrary, type the docket number excluding the last three digits of this document in the docket number field. 83. User assistance is available for eLibrary and the FERC’s Web site during normal business hours from FERC Online Support at 202–502–6652 (toll free at 1–866–208–3676) or e-mail at ferconlinesupport@ferc.gov, or the Public Reference Room at (202) 502– 8371, TTY (202) 502–8659. E-mail the Public Reference Room at public.referenceroom@ferc.gov. IV. Effective Date and Congressional Notification 84. Changes to Order No. 707 adopted in this order on rehearing will become effective August 25, 2008. List of Subjects in 18 CFR Part 35 Electric power rates, Electric utilities, Reporting and recordkeeping requirements. By the Commission. Kimberly D. Bose, Secretary. In consideration of the foregoing, the Commission amends part 35, Chapter I, Title 18, Code of Federal Regulations, to read as follows: I PART 35—FILING OF RATE SCHEDULES AND TARIFFS 1. The authority citation for part 35 continues to read as follows: I Authority: 16 U.S.C. 791a–825r, 2601– 2645; 31 U.S.C. 9701; 42 U.S.C. 7101–7352. services by a franchised public utility that has captive customers or that owns or provides transmission service over jurisdictional transmission facilities, including sales made to or through its affiliated exempt wholesale generators or qualifying facilities, to a marketregulated power sales affiliate or nonutility affiliate must be at the higher of cost or market price. (2) Unless otherwise permitted by Commission rule or order, and except as permitted by paragraphs (b)(3) and (b)(4) of this section, a franchised public utility that has captive customers or that owns or provides transmission service over jurisdictional transmission facilities, may not purchase or receive non-power goods and services from a market-regulated power sales affiliate or a non-utility affiliate at a price above market. * * * * * (4) A company in a single-state holding company system, as defined in § 366.3(c)(1) of this chapter, may provide general administrative and management non-power goods and services to, or receive such goods and services from, other companies in the same holding company system, at cost, provided that the only parties to transactions involving these non-power goods and services are affiliates or associate companies, as defined in § 366.1 of this chapter, of a holding company in the holding company system. (c) Exemption for price under fuel adjustment clause regulations. Where the price of fuel from a company-owned or controlled source is found or presumed under § 35.14 to be reasonable and includable in the adjustment clause, transactions involving that fuel shall be exempt from the affiliate price restrictions in § 35.44(b). 2. Amend § 35.44 as follows: A. Amend paragraph (a) to add a sentence at the end of the paragraph; I B. Revise paragraphs (b)(1) and (b)(2); and I C. Add paragraph (b)(4) and paragraph (c). [FR Doc. E8–16870 Filed 7–23–08; 8:45 am] § 35.44. Protections against affiliate crosssubsidization. 26 CFR Part 1 ebenthall on PRODPC60 with RULES I I (a) * * * This requirement does not apply to energy sales from a qualifying facility, as defined by 18 CFR 292.101, made under market-based rate authority granted by the Commission. (b) * * * (b)(1) Unless otherwise permitted by Commission rule or order, and except as permitted by paragraph (b)(4) of this section, sales of any non-power goods or VerDate Aug<31>2005 14:29 Jul 23, 2008 Jkt 214001 BILLING CODE 6717–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [TD 9408] RIN 1545–BD01 Dependent Child of Divorced or Separated Parents or Parents Who Live Apart; Correction Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. AGENCY: PO 00000 Frm 00031 Fmt 4700 Sfmt 4700 43083 SUMMARY: This document contains corrections to final regulations (TD 9408) that were published in the Federal Register on Wednesday, July 2, 2008 (73 FR 37797), relating to a claim that a child is a dependent by parents who are divorced, legally separated under a decree of separate maintenance, or separated under a written separation agreement, or who live apart at all times during the last 6 months of the calendar year. This correction is effective July 24, 2008, and is applicable to taxable years beginning after July 2, 2008. DATES: FOR FURTHER INFORMATION CONTACT: Victoria Driscoll, (202) 622–4920 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations that are the subject of this document are under section 152 of the Internal Revenue Code. Need for Correction As published, final regulations (TD 9408) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9408), which were the subject of FR Doc. E8–15044, is corrected as follows: 1. On page 37798, column 2, in the preamble, under the paragraph heading ‘‘a. Custodial Parent’s Failure To Release Exemption’’, first paragraph, lines 8 thru 11, the language ‘‘6 months of the taxable year, (2) the child was in the custody of one or both parents for more than one-half of the taxable year, and (3) the child received’’ is corrected to read ‘‘6 months of the calendar year, (2) the child was in the custody of one or both parents for more than one-half of the calendar year, and (3) the child received’’. 2. On page 37798, column 3, in the preamble, under the paragraph heading ‘‘a. Custodial Parent’s Failure To Release Exemption’’, first paragraph of the column, line 4, the language ‘‘6 months of the taxable year, (2) the’’ is corrected to read ‘‘6 months of the calendar year, (2) the’’. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E8–16921 Filed 7–23–08; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\24JYR1.SGM 24JYR1

Agencies

[Federal Register Volume 73, Number 143 (Thursday, July 24, 2008)]
[Rules and Regulations]
[Page 43083]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-16921]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9408]
RIN 1545-BD01


Dependent Child of Divorced or Separated Parents or Parents Who 
Live Apart; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9408) that were published in the Federal Register on Wednesday, July 2, 
2008 (73 FR 37797), relating to a claim that a child is a dependent by 
parents who are divorced, legally separated under a decree of separate 
maintenance, or separated under a written separation agreement, or who 
live apart at all times during the last 6 months of the calendar year.

DATES: This correction is effective July 24, 2008, and is applicable to 
taxable years beginning after July 2, 2008.

FOR FURTHER INFORMATION CONTACT: Victoria Driscoll, (202) 622-4920 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this document are 
under section 152 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9408) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9408), 
which were the subject of FR Doc. E8-15044, is corrected as follows:
    1. On page 37798, column 2, in the preamble, under the paragraph 
heading ``a. Custodial Parent's Failure To Release Exemption'', first 
paragraph, lines 8 thru 11, the language ``6 months of the taxable 
year, (2) the child was in the custody of one or both parents for more 
than one-half of the taxable year, and (3) the child received'' is 
corrected to read ``6 months of the calendar year, (2) the child was in 
the custody of one or both parents for more than one-half of the 
calendar year, and (3) the child received''.
    2. On page 37798, column 3, in the preamble, under the paragraph 
heading ``a. Custodial Parent's Failure To Release Exemption'', first 
paragraph of the column, line 4, the language ``6 months of the taxable 
year, (2) the'' is corrected to read ``6 months of the calendar year, 
(2) the''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-16921 Filed 7-23-08; 8:45 am]
BILLING CODE 4830-01-P

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