Declaratory Judgments-Gift Tax Determinations; Correction, 55136 [E9-25739]
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55136
Federal Register / Vol. 74, No. 206 / Tuesday, October 27, 2009 / Rules and Regulations
§ 301.7477–1 Declaratory judgments
relating to the value of certain gifts for gift
tax purposes.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
*
26 CFR Part 301
[TD 9460]
RIN 1545–BD67
Declaratory Judgments—Gift Tax
Determinations; Correction
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains
corrections to final regulations (TD
9460) that were published in the
Federal Register on Wednesday,
September 9, 2009 regarding petitions
filed with the United States Tax Court
for declaratory judgments with respect
to the valuation of gifts.
DATES: This correction is effective on
October 27, 2009 and is applicable in
taxable years ending on or after
September 9, 2009.
FOR FURTHER INFORMATION CONTACT: Juli
Ro Kim or George Masnik, (202) 622–
3090 (not a toll free number).
SUPPLEMENTARY INFORMATION:
The final regulations (TD 9460) that
are the subject of these corrections are
under section 7477 of the Internal
Revenue Code.
Need for Correction
As published on September 9, 2002
(74 FR 46347), the final regulations (TD
9460) contain errors that may prove to
be misleading and are in need of
clarification.
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:
■
PART 301—PROCEDURE AND
ADMINISTRATION
LaNita VanDyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E9–25739 Filed 10–26–09; 8:45 am]
BILLING CODE 4830–01–P
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
16:23 Oct 26, 2009
Jkt 220001
DEPARTMENT OF HOMELAND
SECURITY
DEPARTMENT OF THE TREASURY
Coast Guard
Internal Revenue Service
33 CFR Part 147
26 CFR Part 301
[Docket No. USCG–2008–1051]
RIN 1625–AA00
RIN 1545–BD67
Safety Zone; Perdido Regional Host
Outer Continental Shelf Platform, Gulf
of Mexico
Declaratory Judgments—Gift Tax
Determinations; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
AGENCY:
SUMMARY: This document contains
corrections to final regulations (TD
9460) that were published in the
Federal Register on Wednesday,
September 9, 2009 (74 FR 46347)
regarding petitions filed with the United
States Tax Court for declaratory
judgments with respect to the valuation
of gifts.
FOR FURTHER INFORMATION CONTACT: Juli
Ro Kim or George Masnik, (202) 622–
3090 (not a toll free number).
SUPPLEMENTARY INFORMATION:
The final regulations (TD 9460) that
are the subject of these corrections are
under section 7477 of the Internal
Revenue Code.
Need for Correction
Par. 2. Section 301.7477–1 is
amended by revising the second
sentence of paragraph (d)(2) to read as
follows:
■
BILLING CODE 4830–01–P
Background
■
pwalker on DSK8KYBLC1PROD with RULES
LaNita VanDyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E9–25737 Filed 10–26–09; 8:45 am]
Accordingly, the final regulations (TD
9460), that are the subject of FR Doc.
E9–21458, are corrected as follows:
1. On page 46347, in the preamble,
column 1, under the caption ‘‘For
Further Information Contact’’, line 1, the
language ‘‘Deborah S. Ryan’’ is corrected
to read ‘‘Juli Ro Kim’’.
2. On page 46347, in the preamble,
column 3, under the paragraph heading
‘‘Drafting Information’’, line 2, the
language ‘‘regulations are Deborah Ryan
and Juli’’ is corrected to read
‘‘regulations are George Masnik and
Juli’’.
[TD 9460]
Background
VerDate Nov<24>2008
*
*
*
*
(d) * * *
(2) * * * For purposes of this
paragraph (d)(2), the term return of tax
imposed by chapter 12 means the last
gift tax return (Form 709, ‘‘United States
Gift (and Generation–Skipping Transfer)
Tax Return’’ or such other form as may
be utilized for this purpose from time to
time by the IRS) for the calendar year
filed on or before the due date of the
return, including extensions granted if
any, or, if a timely return is not filed,
the first gift tax return for that calendar
year filed after the due date. * * *
*
*
*
*
*
Correction of Publication
As published, the final regulations
(TD 9460) contain errors that may prove
to be misleading and are in need of
clarification.
PO 00000
Frm 00048
Fmt 4700
Sfmt 4700
Coast Guard, DHS.
Final rule.
AGENCY:
ACTION:
SUMMARY: The Coast Guard is
establishing a safety zone around the
Perdido Regional Host (PRH), a highproduction, manned oil and natural gas
platform. The platform needs to be
protected from vessels operating outside
the normal shipping channels and
fairways. Placing a safety zone around
the platform will significantly reduce
the threat of allisions, oil spills, and
releases of natural gas, and thereby
protect the safety of life, property, and
the environment.
DATES: This rule is effective November
27, 2009.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket, are part of docket USCG–2008–
1051 and are available online by going
to https://www.regulations.gov, inserting
USCG–2008–1051 in the ‘‘Keyword’’
box, and then clicking ‘‘Search.’’ This
material is also available for inspection
or copying at the Docket Management
Facility (M–30), U.S. Department of
Transportation, West Building Ground
Floor, Room W12–140, 1200 New Jersey
E:\FR\FM\27OCR1.SGM
27OCR1
]]>Agencies
[Federal Register Volume 74, Number 206 (Tuesday, October 27, 2009)]
[Rules and Regulations]
[Page 55136]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-25739]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9460]
RIN 1545-BD67
Declaratory Judgments--Gift Tax Determinations; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulations.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9460) that were published in the Federal Register on Wednesday,
September 9, 2009 (74 FR 46347) regarding petitions filed with the
United States Tax Court for declaratory judgments with respect to the
valuation of gifts.
FOR FURTHER INFORMATION CONTACT: Juli Ro Kim or George Masnik, (202)
622-3090 (not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9460) that are the subject of these
corrections are under section 7477 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9460) contain errors that
may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the final regulations (TD 9460), that are the subject
of FR Doc. E9-21458, are corrected as follows:
1. On page 46347, in the preamble, column 1, under the caption
``For Further Information Contact'', line 1, the language ``Deborah S.
Ryan'' is corrected to read ``Juli Ro Kim''.
2. On page 46347, in the preamble, column 3, under the paragraph
heading ``Drafting Information'', line 2, the language ``regulations
are Deborah Ryan and Juli'' is corrected to read ``regulations are
George Masnik and Juli''.
LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-25739 Filed 10-26-09; 8:45 am]
BILLING CODE 4830-01-P
