Disclosure of Return Information to the Bureau of Economic Analysis; Correction, 7814 [E9-3599]

Download as PDF 7814 Federal Register / Vol. 74, No. 33 / Friday, February 20, 2009 / Rules and Regulations By order of the Board of Directors of the HOPE for Homeowners Program. Margaret E. Burns, Executive Director of the Board. [FR Doc. E9–3582 Filed 2–19–09; 8:45 am] PART 301—PROCEDURE AND ADMINISTRATION Paragraph 1. The authority citation for part 301 continues to read in part as follows: ■ BILLING CODE 4210–AA–P Authority: 26 U.S.C. 7805 * * * Par. 2. Section 301.6103(j)(1)–1T is added to read as follows: ■ DEPARTMENT OF THE TREASURY § 301.6103(j)(1)–1T Disclosures of return information reflected on returns to officers and employees of the Department of Commerce for certain statistical purposes and related activities (temporary). Internal Revenue Service 26 CFR Part 301 [TD 9439] RIN 1545–BC93 Disclosure of Return Information to the Bureau of Economic Analysis; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to temporary regulations (TD 9439) that were published in the Federal Register on Monday, December 29, 2008 (73 FR 79361) relating to disclosures of corporate tax return information to the Bureau of Economic Analysis. DATES: This correction is effective on February 20, 2009, and is applicable on December 29, 2008. FOR FURTHER INFORMATION CONTACT: Philip J. Lindenmuth, (202) 622–3400 (not a toll-free number). SUPPLEMENTARY INFORMATION: (a) through (b)(3)(xxiv) [Reserved]. For further guidance, see § 301.6103(j)(1)– 1(a) through (b)(3)(xxiv). (xxv) From Form 6765 (when filed with corporation income tax returns)— total qualified research expenses. (c) and (d) [Reserved]. For further guidance, see § 301.6103(j)(1)–1(c) and (d). (e) Effective/applicability date. The amendment to paragraph (b)(3)(xxv) of this section is applicable to disclosures to the Bureau of the Census on or after December 31, 2007. (f) Expiration date. The applicability of the amendment to paragraph (b)(3)(xxv) of this section expires on or before December 28, 2010. Cynthia E. Grigsby, Senior Federal Register Liaison Officer, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E9–3599 Filed 2–19–09; 8:45 am] BILLING CODE 4830–01–P Background The temporary regulations that are the subject of this document are under section 6103 of the Internal Revenue Code. DEPARTMENT OF LABOR Need for Correction 29 CFR Parts 403 and 408 The temporary regulations (TD 9439) that were published in the Federal Register on December 29, 2008, inadvertently removed § 301.6103(j)(1)– 1T in its entirety rather than removing § 301.6103(j)(1)–1T(c). This document correctly adds the text of § 301.6103(j)(1)–1T into the Code of Federal Regulations. RIN 1215–AB62 List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income taxes, Penalties, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR Part 301 is corrected by making the following correcting amendments: ■ VerDate Nov<24>2008 16:40 Feb 19, 2009 Jkt 217001 Office of Labor-Management Standards Labor Organization Annual Financial Reports AGENCY: Office of Labor-Management Standards, Employment Standards Administration, Department of Labor. ACTION: Final rule; delay of effective date. SUMMARY: This final rule delays the effective date of new regulations pertaining to the filing by labor organizations of annual financial reports required by the Labor-Management Reporting and Disclosure Act of 1959, as amended (LMRDA). The regulations were published in the Federal Register on January 21, 2009. They revised Labor Organization Annual Report Form LM– PO 00000 Frm 00038 Fmt 4700 Sfmt 4700 2 and established a procedure whereby the Department may revoke, when warranted, a labor organization’s authorization to file the simplified Labor Organization Annual Report Form LM–3. This final rule postpones the effective date of the regulations from February 20, 2009, until April 21, 2009, to allow additional time for the agency and the public to review questions of law and policy concerning the regulations and, meanwhile, to permit unions to delay costly development and implementation of any necessary new accounting and recordkeeping systems and procedures pending this further consideration. DATES: The effective date of the rule amending 29 CFR Parts 403 and 408, published January 21, 2009, at 74 FR 3678, is delayed until April 21, 2009. Comments on matters of law and policy raised by the regulations published on January 21, 2009, at 74 FR 3678, will be accepted until March 5, 2009. FOR FURTHER INFORMATION CONTACT: Denise M. Boucher, Director, Office of Policy Reports and Disclosure, Office of Labor-Management Standards, Employment Standards Administration, U.S. Department of Labor, 200 Constitution Avenue, NW., room N– 5609, Washington, DC 20210, (202) 693– 1185. This is not a toll-free number. SUPPLEMENTARY INFORMATION: I. Background and Overview Section 201(b) of the LaborManagement Reporting and Disclosure Act of 1959, as amended (LMRDA) (Pub. L. 86–257, 73 Stat. 519), requires each covered labor organization to file annually with the Secretary of Labor a financial report, signed by its president and treasurer or corresponding principal officers, containing information in the detail necessary to disclose accurately its financial condition and operations for the preceding fiscal year. The Secretary of Labor has delegated the Secretary’s authority under the LMRDA to the Assistant Secretary for Employment Standards. The requirements of LMRDA section 201 apply to all labor organizations in the private sector including those representing employees under the provisions of the National Labor Relations Act, as amended, and the Railway Labor Act, as amended. Section 1209(b) of the Postal Reorganization Act made the LMRDA applicable to labor organizations representing employees of the U.S. Postal Service. Section 701 of the Civil Service Reform Act of 1978 (CSRA) and section 1017 of the Foreign Service Act of 1980 (FSA), as implemented by Department of Labor E:\FR\FM\20FER1.SGM 20FER1

Agencies

[Federal Register Volume 74, Number 33 (Friday, February 20, 2009)]
[Rules and Regulations]
[Page 7814]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-3599]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9439]
RIN 1545-BC93


Disclosure of Return Information to the Bureau of Economic 
Analysis; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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SUMMARY: This document contains corrections to temporary regulations 
(TD 9439) that were published in the Federal Register on Monday, 
December 29, 2008 (73 FR 79361) relating to disclosures of corporate 
tax return information to the Bureau of Economic Analysis.

DATES: This correction is effective on February 20, 2009, and is 
applicable on December 29, 2008.

FOR FURTHER INFORMATION CONTACT: Philip J. Lindenmuth, (202) 622-3400 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations that are the subject of this document are 
under section 6103 of the Internal Revenue Code.

Need for Correction

    The temporary regulations (TD 9439) that were published in the 
Federal Register on December 29, 2008, inadvertently removed Sec.  
301.6103(j)(1)-1T in its entirety rather than removing Sec.  
301.6103(j)(1)-1T(c). This document correctly adds the text of Sec.  
301.6103(j)(1)-1T into the Code of Federal Regulations.

List of Subjects in 26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR Part 301 is corrected by making the following 
correcting amendments:

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 301.6103(j)(1)-1T is added to read as follows:


Sec.  301.6103(j)(1)-1T  Disclosures of return information reflected on 
returns to officers and employees of the Department of Commerce for 
certain statistical purposes and related activities (temporary).

    (a) through (b)(3)(xxiv) [Reserved]. For further guidance, see 
Sec.  301.6103(j)(1)-1(a) through (b)(3)(xxiv).
    (xxv) From Form 6765 (when filed with corporation income tax 
returns)--total qualified research expenses.
    (c) and (d) [Reserved]. For further guidance, see Sec.  
301.6103(j)(1)-1(c) and (d).
    (e) Effective/applicability date. The amendment to paragraph 
(b)(3)(xxv) of this section is applicable to disclosures to the Bureau 
of the Census on or after December 31, 2007.
    (f) Expiration date. The applicability of the amendment to 
paragraph (b)(3)(xxv) of this section expires on or before December 28, 
2010.

Cynthia E. Grigsby,
Senior Federal Register Liaison Officer, Publications and Regulations 
Branch, Legal Processing Division, Associate Chief Counsel, (Procedure 
and Administration).
[FR Doc. E9-3599 Filed 2-19-09; 8:45 am]
BILLING CODE 4830-01-P