Disregarded Entities and Excise Taxes; Correction, 52677 [E9-24656]
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Federal Register / Vol. 74, No. 197 / Wednesday, October 14, 2009 / Rules and Regulations
§ 4.7
[Amended]
2. Amend § 4.7 by removing from the
first sentence of paragraph (b)(2) the
words ‘‘subject to the effective date
provided in paragraph (b)(5) of this
section,’’ and removing paragraph (b)(5).
■
PART 122—AIR COMMERCE
REGULATIONS
Dated: October 8, 2009.
Jayson P. Ahern,
Acting Commissioner, Customs and Border
Protection.
[FR Doc. E9–24668 Filed 10–13–09; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF THE TREASURY
52677
On page 46904, column three, the
signature line, the word ‘‘Mundace’’ is
corrected to read ‘‘Mundaca’’.
Diane O. Williams,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. E9–24656 Filed 10–13–09; 8:45 am]
BILLING CODE 4830–01–P
3. The general authority citation for
part 122 continues to read as follows:
Internal Revenue Service
Authority: 5 U.S.C. 301; 19 U.S.C. 58b, 66,
1431, 1433, 1436, 1448, 1459, 1590, 1594,
1623, 1624, 1644, 1644a, 2071 note.
26 CFR Part 301
DEPARTMENT OF THE INTERIOR
[TD 9462]
Office of Surface Mining Reclamation
and Enforcement
RIN 1545–BH91
30 CFR Part 950
Disregarded Entities and Excise Taxes;
Correction
[SATS No. WY–035–FOR; Docket ID: OSM–
2009–0003]
■
*
*
§ 122.48a
*
*
*
[Amended]
4. Amend § 122.48a by removing from
the first sentence of paragraph (a) the
words ‘‘and subject to paragraph (e) of
this section,’’ and removing paragraph
(e).
Internal Revenue Service (IRS),
Treasury.
PART 123—CUSTOMS RELATIONS
WITH CANADA AND MEXICO
ACTION: Correction to final and
temporary regulations.
■
5. The general authority citation for
part 123 continues to read as follows:
■
Authority: 19 U.S.C. 66, 1202 (General
Note 3(i)), Harmonized Tariff Schedule of the
United States (HTSUS), 1431, 1433, 1436,
1448, 1624, 1646c, 2071 note.
*
*
§ 123.91
*
*
*
[Amended]
6. Amend § 123.91 by removing from
the first sentence of paragraph (a) the
words ‘‘and subject to paragraph (e) of
this section,’’ and removing paragraph
(e).
■
§ 123.92
[Amended]
7. Amend § 123.92 by removing from
the first sentence of paragraph (a) the
words ‘‘and subject to paragraph (e) of
this section,’’ and removing paragraph
(e).
■
8. The general authority citation for
part 192 continues to read as follows:
■
cprice-sewell on DSK2BSOYB1PROD with RULES
Authority: 19 U.S.C. 66, 1624, 1646c.
Subpart A also issued under 19 U.S.C. 1627a,
1646a, 1646b; subpart B also issued under 13
U.S.C. 303; 19 U.S.C. 2071 note; 46 U.S.C. 91.
*
§ 192.14
*
*
*
[Amended]
9. Amend § 192.14 by removing from
the first sentence of paragraph (a) the
words ‘‘and subject to paragraph (e) of
this section,’’ and removing paragraph
(e).
■
VerDate Nov<24>2008
15:31 Oct 13, 2009
Jkt 220001
SUMMARY: This document contains a
correction to final and temporary
regulations (TD 9462) that were
published in the Federal Register on
Monday, September 14, 2009, clarifying
that a single-owner eligible entity that is
disregarded as an entity separate from
its owner for any purpose, but regarded
as a separate entity for certain excise tax
purposes, is treated as a corporation for
tax administration purposes related to
those excise taxes.
DATES: This correction is effective on
October 14, 2009, and is applicable on
September 14, 2009.
FOR FURTHER INFORMATION CONTACT:
Michael H. Beker, (202) 622–3070 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations
that are the subject of this document is
under section 7701 of the Internal
Revenue Code.
PART 192—EXPORT CONTROL
*
AGENCY:
Need for Correction
As published on Monday, September
14, 2009 (74 FR 46903), the final and
temporary regulations (TD 9462) contain
an error that may prove to be misleading
and is in need of clarification.
Correction of Publication
Accordingly, the publication of the
final and temporary regulations (TD
9462), which was the subject of FR Doc.
E9–21987, is corrected as follows:
PO 00000
Frm 00013
Fmt 4700
Sfmt 4700
Wyoming Regulatory Program
AGENCY: Office of Surface Mining
Reclamation and Enforcement, Interior.
ACTION: Final rule; approval of
amendment with certain exceptions.
SUMMARY: We are issuing a final
decision on an amendment to the
Wyoming regulatory program (the
‘‘Wyoming program’’) under the Surface
Mining Control and Reclamation Act of
1977 (‘‘SMCRA’’ or ‘‘the Act’’). Our
decision approves in part, disapproves
in part and defers in part the
amendment. Wyoming proposed
revisions to and additions of rules
concerning self-bonding requirements
(Administrative Record No. WY–40–01)
under SMCRA (30 U.S.C. 1201 et seq.).
Wyoming sent the amendment to reflect
changes made at its own initiative.
Wyoming intends to revise its program
to increase the flexibility of its selfbonding program and at the same time
not increase the risk to the State.
DATES: Effective Date: October 14, 2009.
FOR FURTHER INFORMATION CONTACT:
Jeffrey W. Fleischman, Telephone:
307.261.6550, E-mail address:
jfleischman@osmre.gov.
SUPPLEMENTARY INFORMATION:
I. Background on the Wyoming Program
II. Submission of the Proposed Amendment
III. Office of Surface Mining Reclamation and
Enforcement’s (OSM’s) Findings
IV. Summary and Disposition of Comments
V. OSM’s Decision
VI. Procedural Determinations
I. Background on the Wyoming
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
E:\FR\FM\14OCR1.SGM
14OCR1
]]>Agencies
[Federal Register Volume 74, Number 197 (Wednesday, October 14, 2009)]
[Rules and Regulations]
[Page 52677]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-24656]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9462]
RIN 1545-BH91
Disregarded Entities and Excise Taxes; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final and temporary regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final and temporary
regulations (TD 9462) that were published in the Federal Register on
Monday, September 14, 2009, clarifying that a single-owner eligible
entity that is disregarded as an entity separate from its owner for any
purpose, but regarded as a separate entity for certain excise tax
purposes, is treated as a corporation for tax administration purposes
related to those excise taxes.
DATES: This correction is effective on October 14, 2009, and is
applicable on September 14, 2009.
FOR FURTHER INFORMATION CONTACT: Michael H. Beker, (202) 622-3070 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations that are the subject of this
document is under section 7701 of the Internal Revenue Code.
Need for Correction
As published on Monday, September 14, 2009 (74 FR 46903), the final
and temporary regulations (TD 9462) contain an error that may prove to
be misleading and is in need of clarification.
Correction of Publication
Accordingly, the publication of the final and temporary regulations
(TD 9462), which was the subject of FR Doc. E9-21987, is corrected as
follows:
On page 46904, column three, the signature line, the word
``Mundace'' is corrected to read ``Mundaca''.
Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel, (Procedure and
Administration).
[FR Doc. E9-24656 Filed 10-13-09; 8:45 am]
BILLING CODE 4830-01-P
