Allocation and Reporting of Mortgage Insurance Premiums; Correction, 27079 [E9-13234]
Download as PDF
<![CDATA[
Federal Register / Vol. 74, No. 108 / Monday, June 8, 2009 / Rules and Regulations
Adoption of the Amendment
In consideration of the foregoing, the
Federal Aviation Administration
amends 14 CFR part 71 as follows:
■
PART 71—DESIGNATION OF CLASS A,
B, C, D, AND E AIRSPACE AREAS; AIR
TRAFFIC SERVICE ROUTES; AND
REPORTING POINTS
1. The authority citation for 14 CFR
part 71 continues to read as follows:
■
Authority: 49 U.S.C. 106(g), 40103, 40113,
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–
1963 Comp., p. 389.
§ 71.1
[Amended]
treated as qualified residence interest
each taxable year under section
163(h)(4)(F) of the Internal Revenue
Code. The temporary regulations also
provide guidance to reporting entities
receiving premiums, including prepaid
premiums, for mortgage insurance. The
temporary regulations reflect changes to
the law made by the Tax Relief and
Health Care Act of 2006 and the
Mortgage Forgiveness Debt Relief Act of
2007.
DEPARTMENT OF THE TREASURY
DATES: This correction is effective on
June 8, 2009, and is applicable
beginning May 7, 2009.
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
2. The incorporation by reference in
14 CFR Part 71.1 of the Federal Aviation
Administration Order 7400.9S, Airspace
Designations and Reporting Points,
signed October 3, 2008, and effective
October 31, 2008, is amended as
follows:
FOR FURTHER INFORMATION CONTACT:
Angela Warren (202) 622–4950 or
Stephen Coleman (202) 622–4910 (not
toll-free numbers).
Paragraph 6005 Class E airspace areas
extending upward from 700 feet or more
above the surface.
The temporary regulations that are the
subject of this document are under
section 163–11T(e) of the Internal
Revenue Code.
■
*
*
*
*
*
AGL IL E5 Mount Sterling, IL [Amended]
Mount Sterling Municipal Airport, IL
(Lat. 39°59′07″ N., long. 90°48′15″ W.)
That airspace extending upward from 700
feet above the surface within a 6.6-mile
radius of Mount Sterling Municipal Airport.
*
*
*
*
*
SUPPLEMENTARY INFORMATION:
Background
Need for Correction
As published, the temporary
regulations (TD 9449) contain an error
that may prove to be misleading and are
in need of clarification.
Use of Actuarial Tables in Valuing
Annuities, Interests for Life or Terms
of Years, and Remainder or
Reversionary Interests; Correction
SUMMARY: This document contains a
correction to final regulations (TD
9448), that were published in the
Federal Register on Thursday, May 7,
2009 (74 FR 21438). This regulation
relates to the use of actuarial tables in
valuing annuities, interests for life or
terms of years, and remainder or
reversionary interests.
DATES: This correction is effective on
June 8, 2009 and is applicable beginning
May 1, 2009.
FOR FURTHER INFORMATION CONTACT:
Mayer R. Samuels, (202) 622–3090 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
As published, TD 9448 contains errors
that may prove to be misleading and is
in need of clarification.
List of Subjects
PART 1—INCOME TAXES
26 CFR Part 1
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
26 CFR Part 1
[TD 9449]
Authority: 26 U.S.C. 7805 * * *
RIN 1545–BH84
§ 1.163–11T
Allocation and Reporting of Mortgage
Insurance Premiums; Correction
Internal Revenue Service,
Treasury.
ACTION: Correcting amendment.
AGENCY:
cprice-sewell on PRODPC61 with RULES
RIN 1545–BH96; RIN 1545–BI56
Need for Correction
■
Internal Revenue Service
This document contains a
correction to temporary regulations (TD
9449) that were published in the
Federal Register on Thursday, May 7,
2009 (74 FR 21256) that explain how to
allocate prepaid qualified mortgage
insurance premiums to determine the
amount of the prepaid premium that is
Jkt 217001
[TD 9448]
Correction of Publication
DEPARTMENT OF THE TREASURY
14:52 Jun 05, 2009
26 CFR Parts 1 and 20
Income taxes, Reporting and
recordkeeping requirements.
BILLING CODE 4910–13–P
VerDate Nov<24>2008
Internal Revenue Service
The final regulation (TD 9448) that is
the subject of this correction is under
sections 170 and 2032 of the Internal
Revenue Code.
List of Subjects in 26 CFR Part 1
Issued in Fort Worth, Texas, on May 14,
2009.
Anthony D. Roetzel,
Manager, Operations Support Group, ATO
Central Service Center.
[FR Doc. E9–13185 Filed 6–5–09; 8:45 am]
SUMMARY:
27079
[Amended]
Par. 2. Section 1.163–11T, paragraph
(e) is amended by removing the
language in the first sentence ‘‘expires
on May 7, 2012.’’ and adding in its place
‘‘expires on May 4, 2012.’’
■
Diane O. Williams,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. E9–13234 Filed 6–5–09; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00009
Fmt 4700
Sfmt 4700
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 20
Estate taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR parts 1 and 20 is
corrected by making the following
correcting amendments:
■
PART 1—INCOME TAXES
■ Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. For each section listed in the
table below, remove the language in the
■
E:\FR\FM\08JNR1.SGM
08JNR1
]]>Agencies
[Federal Register Volume 74, Number 108 (Monday, June 8, 2009)]
[Rules and Regulations]
[Page 27079]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-13234]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9449]
RIN 1545-BH84
Allocation and Reporting of Mortgage Insurance Premiums;
Correction
AGENCY: Internal Revenue Service, Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to temporary regulations
(TD 9449) that were published in the Federal Register on Thursday, May
7, 2009 (74 FR 21256) that explain how to allocate prepaid qualified
mortgage insurance premiums to determine the amount of the prepaid
premium that is treated as qualified residence interest each taxable
year under section 163(h)(4)(F) of the Internal Revenue Code. The
temporary regulations also provide guidance to reporting entities
receiving premiums, including prepaid premiums, for mortgage insurance.
The temporary regulations reflect changes to the law made by the Tax
Relief and Health Care Act of 2006 and the Mortgage Forgiveness Debt
Relief Act of 2007.
DATES: This correction is effective on June 8, 2009, and is applicable
beginning May 7, 2009.
FOR FURTHER INFORMATION CONTACT: Angela Warren (202) 622-4950 or
Stephen Coleman (202) 622-4910 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the subject of this document are
under section 163-11T(e) of the Internal Revenue Code.
Need for Correction
As published, the temporary regulations (TD 9449) contain an error
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.
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. 1.163-11T [Amended]
0
Par. 2. Section 1.163-11T, paragraph (e) is amended by removing the
language in the first sentence ``expires on May 7, 2012.'' and adding
in its place ``expires on May 4, 2012.''
Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure and
Administration).
[FR Doc. E9-13234 Filed 6-5-09; 8:45 am]
BILLING CODE 4830-01-P
