Classification of Certain Foreign Entities, 72345-72346 [E8-28211]
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Federal Register / Vol. 73, No. 230 / Friday, November 28, 2008 / Rules and Regulations
harm from further violence if he or she
remained in the dwelling unit, and has
otherwise complied with all other
obligations under the Section 8
program, the family may receive a
voucher from the PHA and move to
another jurisdiction under the housing
choice voucher program.
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*
*
*
*
■ 40. Amend § 982.452(b)(1) to add a
second sentence to read as follows:
violence. The PHA’s admission and
termination actions must be consistent
with fair housing and equal opportunity
provisions of § 5.105 of this title, and
with the requirements of 24 CFR part 5,
subpart L, protection for victims of
domestic violence, dating violence, and
stalking.
*
*
*
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*
■ 43. Amend § 982.553 to add a new
paragraph (e), to read as follows:
§ 982.452
§ 982.553 Denial of admission and
termination of assistance for criminals and
alcohol abusers.
Owner responsibilities.
*
*
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*
*
(1) * * * The fact that an applicant is
or has been a victim of domestic
violence, dating violence, or stalking is
not an appropriate basis for denial of
tenancy if the applicant otherwise
qualifies for tenancy.
*
*
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*
■ 41. Revise §§ 982.551(e) and
982.551(l) to read as follows:
§ 982.551
*
*
*
*
(e) Violation of lease. The family may
not commit any serious or repeated
violation of the lease. Under 24 CFR
5.2005(a), an incident or incidents of
actual or threatened domestic violence,
dating violence, or stalking will not be
construed as a serious or repeated lease
violation by the victim or threatened
victim of the domestic violence, dating
violence, or stalking, or as good cause to
terminate the tenancy, occupancy rights,
or assistance of the victim.
*
*
*
*
*
(l) Crime by household members. The
members of the household may not
engage in drug-related criminal activity
or violent criminal activity or other
criminal activity that threatens the
health, safety, or right to peaceful
enjoyment of other residents and
persons residing in the immediate
vicinity of the premises (see § 982.553).
Under 24 CFR 5.2005(b), criminal
activity directly related to domestic
violence, dating violence, or stalking,
engaged in by a member of a tenant’s
household or any guest or other person
under the tenant’s control, shall not be
cause for termination of tenancy,
occupancy rights, or assistance of the
victim, if the tenant or immediate family
member of the tenant is the victim.
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*
*
*
*
■ 42. Revise § 982.552(c)(2)(v) to read as
follows:
dwashington3 on PROD1PC60 with RULES
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(c) * * *
(2) * * *
(v) Nondiscrimination limitation and
protection for victims of domestic
14:57 Nov 26, 2008
Jkt 217001
PART 983—PROJECT-BASED
VOUCHER (PBV) PROGRAM
44. The authority citation for part 983
continues to read as follows:
Authority: 42 U.S.C. 1437f and 3535(d).
44A. Amend § 983.4 to add a new
proviso in alphabetical order as follows:
■
§ 983.4 Cross-reference to other federal
requirements.
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*
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*
*
Protection for victims of domestic
violence, dating violence, and stalking.
See 24 CFR part 5, subpart L.
*
*
*
*
*
■ 45. Amend § 983.251 to add paragraph
(a)(3) to read as follows:
§ 983.251
How participants are selected.
(a) * * *
(3) The protections for victims of
domestic violence, dating violence, and
stalking in 25 CFR part 5, subpart L,
apply to admission to the project-based
program.
*
*
*
*
*
46. Amend § 983.255 to add paragraph
(d) to read as follows:
■
§ 983.255
Tenant screening.
*
*
*
*
*
(d) The protections for victims of
domestic violence, dating violence, and
stalking in 25 CFR part 5, subpart L,
apply to tenant screening.
■ 47. Amend § 983.257 to add a new
sentence at the end of paragraph (a) to
read as follows:
§ 983.257 Owner termination of tenancy
and eviction.
§ 982.552 PHA denial or termination of
assistance for the family.
VerDate Aug<31>2005
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*
*
*
(e) In cases of criminal activity related
to domestic violence, dating violence, or
stalking, the victim protections of 24
CFR part 5, subpart L, apply.
■
Obligations of participant.
*
*
(a) * * * 24 CFR part 5, subpart L, on
protection for victims of domestic
violence, dating violence, and stalking
applies to this part.
*
*
*
*
*
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72345
Dated: October 30, 2008.
Roy A. Bernardi,
Deputy Secretary.
[FR Doc. E8–28235 Filed 11–26–08; 8:45 am]
BILLING CODE 4210–67–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9433]
RIN 1545–BH23
Classification of Certain Foreign
Entities
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
SUMMARY: This document contains final
regulations relating to certain business
entities included on the list of foreign
business entities that are always
classified as corporations for Federal tax
purposes. The regulations are needed to
make the Federal tax classification of
the Bulgarian public limited liability
company (aktsionerno druzhestvo)
consistent with the Federal tax
classification of public limited liability
companies organized in other countries
of the European Economic Area. The
regulations will affect persons owning
an interest in a Bulgarian aktsionerno
druzhestvo on or after January 1, 2007.
DATES: Effective Date: These regulations
are effective on November 28, 2008.
Applicability Date: For the dates of
applicability of these regulations, see
§ 301.7701–2(e)(7).
FOR FURTHER INFORMATION CONTACT: S.
James Hawes, (202) 622–3860 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
Background
On March 21, 2008, the IRS and
Treasury Department published in the
Federal Register temporary regulations
(TD 9388, 2008–17 IRB 832, 73 FR
15064) and a notice of proposed
rulemaking (REG–143468–07, 2008–17
IRB 848, 73 FR 15107) under section
7701 of the Internal Revenue Code
(Code). The regulations added the
Bulgarian aktsionerno druzhestvo to the
list of entities in § 301.7701–2(b)(8) (the
per se corporation list). For further
background, see TD 9388 and Notice
2007–10 (2007–4 IRB 354).
On October 8, 2001, the Council of the
European Union adopted Council
Regulation 2157/2001 (2001 Official
E:\FR\FM\28NOR1.SGM
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72346
Federal Register / Vol. 73, No. 230 / Friday, November 28, 2008 / Rules and Regulations
Journal of the European Communities, L
294/1) (the EU Regulation) permitting
the organization of a new public limited
liability company, the Societas
Europaea (SE). The EU Regulation
entered into force on October 8, 2004.
The general rules for the formation and
operation of an SE provided by the EU
Regulation are supplemented by the
laws of the member country in which
the SE has its registered office. On
December 16, 2005, the IRS and
Treasury Department published final
regulations in the Federal Register (TD
9235) adding the SE to the per se
corporation list. The preamble to TD
9388 stated incorrectly that the
aktsionerno druzhestvo is Bulgaria’s SE.
In fact, the aktsionerno druzhestvo is a
public limited liability company
organized in Bulgaria. The IRS and
Treasury Department continue to study
issues related to the residence of an SE
for application of relevant Federal
income tax provisions, such as the
same-country exception under section
954(c)(3) of the Code. Comments are
requested.
Explanation of Provisions
No written comments were received
from the public or the Small Business
Administration on the temporary or
proposed regulations. No public hearing
was requested or held. Accordingly,
these regulations finalize the proposed
regulations without modification and
remove the text of the temporary
regulations from the Code of Federal
Regulations.
dwashington3 on PROD1PC60 with RULES
Special Analyses
It has been determined that this
Treasury decision is not a significant
regulatory action as defined in
Executive Order 12866. Therefore, a
regulatory assessment is not required. It
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. Chapter 5) does not apply
to these regulations. Because the
regulations do not impose a collection
of information requirement on small
entities, the Regulatory Flexibility Act
(5 U.S.C. Chapter 6) does not apply
either. Pursuant to section 7805(f) of the
Internal Revenue Code, the notice of
proposed rulemaking preceding this
regulation was submitted to the Chief
Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small business.
Drafting Information
The principal author of these
regulations is S. James Hawes of the
Office of Associate Chief Counsel
(International); however, other
personnel from the IRS and the Treasury
VerDate Aug<31>2005
14:57 Nov 26, 2008
Jkt 217001
Department participated in their
development.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Adoption of Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
■
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
■ Par. 2. Section 301.7701–2 is
amended by:
■ 1. Adding an entry in alphabetical
order to paragraph (b)(8)(i).
■ 2. Removing paragraph (b)(8)(vi).
■ 3. Revising paragraph (e)(7).
The revisions and addition read as
follows:
§ 301.7701–2
definitions.
Business entities;
*
*
*
*
*
(b) * * *
(8) * * *
(i) * * *
Bulgaria, Aktsionerno Druzhestvo.
*
*
*
*
*
(e) * * *
(7) The reference to the Bulgarian
entity in paragraph (b)(8)(i) of this
section applies to such entities formed
on or after January 1, 2007, and to any
such entity formed before such date
from the date that, in the aggregate, a 50
percent or more interest in such entity
is owned by any person or persons who
were not owners of the entity as of
January 1, 2007. For purposes of the
preceding sentence, the term interest
means—
(i) In the case of a partnership, a
capital or profits interest; and
(ii) In the case of a corporation, an
equity interest measured by vote or
value.
§ 301.7701–2T
[Removed]
Par. 3. Section 301.7701–2T is
removed.
■
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
Approved: October 31, 2008.
Eric Solomon,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. E8–28211 Filed 11–26–08; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE INTERIOR
Office of Surface Mining Reclamation
and Enforcement
30 CFR Part 916
[SATS No. KS–024–FOR; Docket No. OSM–
2008–0001]
Kansas Regulatory Program
Office of Surface Mining
Reclamation and Enforcement, Interior.
ACTION: Final rule; approval of
amendment.
AGENCY:
SUMMARY: We, the Office of Surface
Mining Reclamation and Enforcement
(OSM), are approving amendments to
the Kansas regulatory program (Kansas
program) under the Surface Mining
Control and Reclamation Act of 1977
(SMCRA or the Act). Kansas proposed
revisions to its 2006 Revegetation
Success Guidelines, Normal Husbandry
Practices, and State Regulations. Kansas
intends to revise its program to improve
operational efficiency.
DATES: Effective Date: November 28,
2008.
FOR FURTHER INFORMATION CONTACT:
Alfred L. Clayborne, Director, Tulsa
Field Office, Telephone: (918) 581–
6430, E-mail: aclayborne@osmre.gov.
SUPPLEMENTARY INFORMATION:
I. Background on the Kansas 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 Kansas 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 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 this Act * * *; and
rules and regulations consistent with
regulations issued by the Secretary
pursuant to this 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 Kansas
program on January 21, 1981. You can
find background information on the
Kansas program, including the
Secretary’s findings, the disposition of
comments, and the conditions of
approval, in the January 21, 1981,
Federal Register (46 FR 5892). You can
also find later actions concerning the
E:\FR\FM\28NOR1.SGM
28NOR1
]]>Agencies
[Federal Register Volume 73, Number 230 (Friday, November 28, 2008)]
[Rules and Regulations]
[Pages 72345-72346]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-28211]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9433]
RIN 1545-BH23
Classification of Certain Foreign Entities
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations and removal of temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains final regulations relating to certain
business entities included on the list of foreign business entities
that are always classified as corporations for Federal tax purposes.
The regulations are needed to make the Federal tax classification of
the Bulgarian public limited liability company (aktsionerno druzhestvo)
consistent with the Federal tax classification of public limited
liability companies organized in other countries of the European
Economic Area. The regulations will affect persons owning an interest
in a Bulgarian aktsionerno druzhestvo on or after January 1, 2007.
DATES: Effective Date: These regulations are effective on November 28,
2008.
Applicability Date: For the dates of applicability of these
regulations, see Sec. 301.7701-2(e)(7).
FOR FURTHER INFORMATION CONTACT: S. James Hawes, (202) 622-3860 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
On March 21, 2008, the IRS and Treasury Department published in the
Federal Register temporary regulations (TD 9388, 2008-17 IRB 832, 73 FR
15064) and a notice of proposed rulemaking (REG-143468-07, 2008-17 IRB
848, 73 FR 15107) under section 7701 of the Internal Revenue Code
(Code). The regulations added the Bulgarian aktsionerno druzhestvo to
the list of entities in Sec. 301.7701-2(b)(8) (the per se corporation
list). For further background, see TD 9388 and Notice 2007-10 (2007-4
IRB 354).
On October 8, 2001, the Council of the European Union adopted
Council Regulation 2157/2001 (2001 Official
[[Page 72346]]
Journal of the European Communities, L 294/1) (the EU Regulation)
permitting the organization of a new public limited liability company,
the Societas Europaea (SE). The EU Regulation entered into force on
October 8, 2004. The general rules for the formation and operation of
an SE provided by the EU Regulation are supplemented by the laws of the
member country in which the SE has its registered office. On December
16, 2005, the IRS and Treasury Department published final regulations
in the Federal Register (TD 9235) adding the SE to the per se
corporation list. The preamble to TD 9388 stated incorrectly that the
aktsionerno druzhestvo is Bulgaria's SE. In fact, the aktsionerno
druzhestvo is a public limited liability company organized in Bulgaria.
The IRS and Treasury Department continue to study issues related to the
residence of an SE for application of relevant Federal income tax
provisions, such as the same-country exception under section 954(c)(3)
of the Code. Comments are requested.
Explanation of Provisions
No written comments were received from the public or the Small
Business Administration on the temporary or proposed regulations. No
public hearing was requested or held. Accordingly, these regulations
finalize the proposed regulations without modification and remove the
text of the temporary regulations from the Code of Federal Regulations.
Special Analyses
It has been determined that this Treasury decision is not a
significant regulatory action as defined in Executive Order 12866.
Therefore, a regulatory assessment is not required. It has also been
determined that section 553(b) of the Administrative Procedure Act (5
U.S.C. Chapter 5) does not apply to these regulations. Because the
regulations do not impose a collection of information requirement on
small entities, the Regulatory Flexibility Act (5 U.S.C. Chapter 6)
does not apply either. Pursuant to section 7805(f) of the Internal
Revenue Code, the notice of proposed rulemaking preceding this
regulation was submitted to the Chief Counsel for Advocacy of the Small
Business Administration for comment on its impact on small business.
Drafting Information
The principal author of these regulations is S. James Hawes of the
Office of Associate Chief Counsel (International); however, other
personnel from the IRS and the Treasury Department participated in
their development.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Adoption of Amendments to the Regulations
0
Accordingly, 26 CFR part 301 is amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 301.7701-2 is amended by:
0
1. Adding an entry in alphabetical order to paragraph (b)(8)(i).
0
2. Removing paragraph (b)(8)(vi).
0
3. Revising paragraph (e)(7).
The revisions and addition read as follows:
Sec. 301.7701-2 Business entities; definitions.
* * * * *
(b) * * *
(8) * * *
(i) * * *
Bulgaria, Aktsionerno Druzhestvo.
* * * * *
(e) * * *
(7) The reference to the Bulgarian entity in paragraph (b)(8)(i) of
this section applies to such entities formed on or after January 1,
2007, and to any such entity formed before such date from the date
that, in the aggregate, a 50 percent or more interest in such entity is
owned by any person or persons who were not owners of the entity as of
January 1, 2007. For purposes of the preceding sentence, the term
interest means--
(i) In the case of a partnership, a capital or profits interest;
and
(ii) In the case of a corporation, an equity interest measured by
vote or value.
Sec. 301.7701-2T [Removed]
0
Par. 3. Section 301.7701-2T is removed.
Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.
Approved: October 31, 2008.
Eric Solomon,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. E8-28211 Filed 11-26-08; 8:45 am]
BILLING CODE 4830-01-P
