Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction, 48151 [E9-22694]

Download as PDF Federal Register / Vol. 74, No. 182 / Tuesday, September 22, 2009 / Rules and Regulations 48151 LIST OF EFFECTIVE PAGES Page title/description Page No.(s) Revision No. AMM Title Page .................................................................... Chapter 05 Record of Revisions .......................................... Chapter 05 Effective Pages .................................................. Chapter 05 Table of Contents .............................................. Section 05–10–00 ................................................................. None shown .......................... 1–2 ........................................ 1–4 ........................................ 1–4 ........................................ 1 ............................................ None shown * ........................ 28 .......................................... None shown * ........................ None shown * ........................ None shown * ........................ Date shown on page(s) February February February February February 27, 27, 27, 27, 27, 1998. 1998. 1998. 1998. 1998. * The revision number is indicated only in the Record of Revisions section of Chapter 05. (The List of Effective Pages (LOEP) for Chapter 05 of the Airbus A300 Aircraft Maintenance Manual contains the following errors: Transmittal Letter page, page 4 of the LOEP and Table of Contents sections, page 2 of Subsection 05–00–01, page 1 of Subsection 05–11–11, and Subsection 05–10–00, are not listed in the LOEP; and the LOEP also does not specify a date for the Record of Revisions page. In addition, the LOEP identifies three pages for Subsection 05–11–00, Configuration 5; however, only one page exists. The LOEP identifies three pages for Subsection 05–11–00, Configuration 9; however, those pages do not exist.) (1) The Director of the Federal Register approved the incorporation by reference of this service information under 5 U.S.C. 552(a) and 1 CFR part 51. (2) For service information identified in this AD, contact Airbus SAS—EAW (Airworthiness Office), 1 Rond Point Maurice Bellonte, 31707 Blagnac Cedex, France; telephone +33 5 61 93 36 96; fax +33 5 61 93 44 51; e-mail: account.airwortheas@airbus.com; Internet https:// www.airbus.com. (3) You may review copies of the service information at the FAA, Transport Airplane Directorate, 1601 Lind Avenue, SW., Renton, Washington. For information on the availability of this material at the FAA, call 425–227–1221 or 425–227–1152. (4) You may also review copies of the service information that is incorporated by reference at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202–741–6030, or go to: https://www.archives.gov/federal_register/ code_of_federal_regulations/ ibr_locations.html. Issued in Renton, Washington, on August 24, 2009. Ali Bahrami, Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. E9–21033 Filed 9–21–09; 8:45 am] erowe on DSK5CLS3C1PROD with RULES BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY PART 1—INCOME TAXES Internal Revenue Service ■ 26 CFR Part 1 Paragraph 1. The authority citation for part 1 continues to read in part as follows: [TD 9452] ■ Authority: 26 U.S.C. 7805 * * * RIN 1545–BB28 Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction Par. 2. Section 1.964–1 is amended by revising the last sentence of paragraph (c)(2) and paragraph (c)(4)(i)(D) to read as follows: § 1.964–1 Determination of the earnings and profits of a foreign corporation. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations. DATES: This correction is effective on September 22, 2009 and is applicable in taxable years ending on or after April 20, 2009. FOR FURTHER INFORMATION CONTACT: Richard Chewning, (202) 622–3850 (not a toll-free number). SUPPLEMENTARY INFORMATION: The final regulations that are the subject of this document are under section 964 of the Internal Revenue Code. DEPARTMENT OF DEFENSE Department of the Army, Corps of Engineers Need for Correction As published on Thursday, June 11, 2009 (74 FR 27886), the final regulations (TD 9452) contain errors that may prove to be misleading and are in need of clarification. 33 CFR Part 334 List of Subjects in 26 CFR Part 1 AGENCY: U.S. Army Corps of Engineers, Department of Defense. ACTION: Final rule. Income taxes, Reporting and recordkeeping requirements. Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: Jkt 217001 LaNita VanDyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E9–22694 Filed 9–21–09; 8:45 am] BILLING CODE 4830–01–P ■ 15:26 Sep 21, 2009 * * * * (c) * * * (2) * * * See also §§ 1.985–5, 1.985– 6, and 1.985–7 relating to adjustments to earnings and profits of a QBU required when the QBU changes its functional currency or begins to use the dollar approximate separate transactions method of accounting. (4) * * * (i) * * * (D) Whether the domestic shareholder received the written notice required by paragraph (c)(3)(iii) of this section. * * * * * Background Correction of Publication VerDate Nov<24>2008 * PO 00000 Frm 00017 Fmt 4700 Sfmt 4700 United States Navy Restricted Area, SUPSHIP Bath Detachment Mobile, Mobile, AL SUMMARY: The U.S. Army Corps of Engineers (Corps) is adding regulations to establish a restricted area around the AUSTAL, USA shipbuilding facility located in Mobile, Alabama, because of E:\FR\FM\22SER1.SGM 22SER1

Agencies

[Federal Register Volume 74, Number 182 (Tuesday, September 22, 2009)]
[Rules and Regulations]
[Page 48151]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-22694]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9452]
RIN 1545-BB28


Application of Separate Limitations to Dividends From 
Noncontrolled Section 902 Corporations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9452) that were published in the Federal Register on Thursday, June 11, 
2009, regarding the application of separate foreign tax credit 
limitations to dividends received from noncontrolled section 902 
corporations.

DATES: This correction is effective on September 22, 2009 and is 
applicable in taxable years ending on or after April 20, 2009.

FOR FURTHER INFORMATION CONTACT: Richard Chewning, (202) 622-3850 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations that are the subject of this document are 
under section 964 of the Internal Revenue Code.

Need for Correction

    As published on Thursday, June 11, 2009 (74 FR 27886), the final 
regulations (TD 9452) contain errors 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 amendments:

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 * * *


0
Par. 2. Section 1.964-1 is amended by revising the last sentence of 
paragraph (c)(2) and paragraph (c)(4)(i)(D) to read as follows:


Sec.  1.964-1  Determination of the earnings and profits of a foreign 
corporation.

* * * * *
    (c) * * *
    (2) * * * See also Sec. Sec.  1.985-5, 1.985-6, and 1.985-7 
relating to adjustments to earnings and profits of a QBU required when 
the QBU changes its functional currency or begins to use the dollar 
approximate separate transactions method of accounting.
    (4) * * *
    (i) * * *
    (D) Whether the domestic shareholder received the written notice 
required by paragraph (c)(3)(iii) of this section.
* * * * *

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-22694 Filed 9-21-09; 8:45 am]
BILLING CODE 4830-01-P

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