Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction, 67974 [E9-30349]

Download as PDF 67974 Federal Register / Vol. 74, No. 244 / Tuesday, December 22, 2009 / Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9470] RIN 1545–BH69 Information Reporting Requirements Under Internal Revenue Code Section 6039; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. AGENCY: SUMMARY: This document contains corrections to final regulations (TD 9470) that were published in the Federal Register on Tuesday, November 17, 2009 (74 FR 59087) relating to the return and information statement requirements under section 6039 of the Internal Revenue Code. DATES: This correction is effective on December 22, 2009, and is applicable on November 17, 2009. FOR FURTHER INFORMATION CONTACT: Thomas Scholz or Ilya Enkishev, (202) 622–6030 (not a toll-free number). SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P Need for Correction As published, the final regulations (TD 9470) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9470), which were the subject of FR Doc. E9–27451, is corrected as follows: 1. On page 59087, column 3, in the preamble, under the caption ‘‘DATES:’’, the language ‘‘Applicability Date: For dates of applicability, see §§ 1.6039–1(g) and 1.6039–2(e).’’ is corrected to read ‘‘Applicability Date: For dates of applicability, see §§ 1.6039–1(f) and 1.6039–2(e).’’. 2. On page 59089, column 3, in the preamble, under the paragraph heading ‘‘c. Requirement of Return and Information Statement Under Section 6039(a)(2) and (b)’’, first paragraph of the column, second through eighth lines, the language ‘‘423(c) relates to the exercise price of the option (as evidenced by the parenthetical phrase in 6039(a)(2) following the reference to section 423(c)) rather than whether or 19:19 Dec 21, 2009 Jkt 220001 Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue, SE., Washington, DC 20590– 0001. (4) Hand Delivery: Same as mail address above, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. The telephone number is 202–366–9329. To avoid duplication, please use only one of these four methods. See the ‘‘Public Participation and Request for Comments’’ portion of the SUPPLEMENTARY INFORMATION section below for instructions on submitting comments. RIN 1625–AA09 FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or e-mail Phil Johnson, Bridge Administration Branch, Coast Guard; telephone 504–671–2128, e-mail Philip.R.Johnson@uscg.mil. If you have questions on viewing the docket, call Renee V. Wright, Program Manager, Docket Operations, telephone 202–366– 9826. SUPPLEMENTARY INFORMATION: Drawbridge Operation Regulation; Bonfouca Bayou, Slidell, LA Public Participation and Request for Comments Coast Guard, DHS. ACTION: Interim rule with request for comments. The final regulations (TD 9470) that are the subject of this document are under section 6039 of the Internal Revenue Code. wwoods2 on DSK1DXX6B1PROD with RULES_PART 1 LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E9–30349 Filed 12–21–09; 8:45 am] The Coast Guard will consider all comments from the public before issuing a Final Rule for this change. We encourage you to participate in this rulemaking by submitting comments and related materials. All comments received will be posted, without change, to http://www.regulations.gov and will include any personal information you have provided. DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 117 [Docket No. USCG–2009–0863] AGENCY: Background VerDate Nov<24>2008 not the shares are disposed of in a qualifying disposition as also described in 423(c).’’ is corrected to read ‘‘section 423(c) relates to the exercise price of the option (as evidenced by the parenthetical phrase in section 6039(a)(2) following the reference to section 423(c)) rather than whether or not the shares are disposed of in a qualifying disposition as also described in section 423(c).’’. SUMMARY: The Coast Guard is changing the regulation governing the operation of the State Route (SR) 433 Swing Span Bridge across Bonfouca Bayou, mile 7.0, at Slidell, St. Tammany Parish, Louisiana. The Louisiana Department of Transportation and Development (LDOTD) requested that the operating regulation of the SR 433 Swing Span Bridge be changed in order to allow for signaled openings to begin later in the mornings and later in the evenings during the months of daylight savings time. This change allows the bridge to open on signal, except that from 9 p.m. to 7 a.m., from March 1 through October 30, the draw shall open on signal if at least two hours’ notice is given. From November 1 through February 28 or 29, the bridge will revert to the two-hour notice requirement from 6 p.m. to 6 a.m. DATES: This rule is effective December 22, 2009. Submit comments by January 21, 2010. ADDRESSES: You may submit comments identified by docket number USCG– 2009–0863 using one of the following methods: (1) Federal rulemaking Portal: http:// www.regulations.gov. (2) Fax: 202–493–2251. (3) Mail: Docket Management Facility (M–30), U.S. Department of PO 00000 Frm 00006 Fmt 4700 Sfmt 4700 Submitting Comments If you submit a comment, please include the docket number for this rulemaking (USCG–2009–0863), indicate the specific section of this document to which each comment applies, and give the reason for each suggestion or recommendation. You may submit your comments and material online, or by fax, mail or hand delivery, but please use only one of these means. If you submit a comment online via http://www.regulations.gov, it will be considered received by the Coast Guard when you successfully transmit the comment. If you fax, hand deliver, or mail your comment, it will be considered as having been received by the Coast Guard when it is received at the Docket Management Facility. We recommend that you include your name and a mailing address, an e-mail address, or a phone number in the body of your document so that we can contact you if we have questions regarding your submission. E:\FR\FM\22DER1.SGM 22DER1

Agencies

[Federal Register Volume 74, Number 244 (Tuesday, December 22, 2009)]
[Rules and Regulations]
[Page 67974]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-30349]



[[Page 67974]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9470]
RIN 1545-BH69


Information Reporting Requirements Under Internal Revenue Code 
Section 6039; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
9470) that were published in the Federal Register on Tuesday, November 
17, 2009 (74 FR 59087) relating to the return and information statement 
requirements under section 6039 of the Internal Revenue Code.

DATES: This correction is effective on December 22, 2009, and is 
applicable on November 17, 2009.

FOR FURTHER INFORMATION CONTACT: Thomas Scholz or Ilya Enkishev, (202) 
622-6030 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9470) that are the subject of this 
document are under section 6039 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9470) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9470), 
which were the subject of FR Doc. E9-27451, is corrected as follows:
    1. On page 59087, column 3, in the preamble, under the caption 
``DATES:'', the language ``Applicability Date: For dates of 
applicability, see Sec. Sec.  1.6039-1(g) and 1.6039-2(e).'' is 
corrected to read ``Applicability Date: For dates of applicability, see 
Sec. Sec.  1.6039-1(f) and 1.6039-2(e).''.
    2. On page 59089, column 3, in the preamble, under the paragraph 
heading ``c. Requirement of Return and Information Statement Under 
Section 6039(a)(2) and (b)'', first paragraph of the column, second 
through eighth lines, the language ``423(c) relates to the exercise 
price of the option (as evidenced by the parenthetical phrase in 
6039(a)(2) following the reference to section 423(c)) rather than 
whether or not the shares are disposed of in a qualifying disposition 
as also described in 423(c).'' is corrected to read ``section 423(c) 
relates to the exercise price of the option (as evidenced by the 
parenthetical phrase in section 6039(a)(2) following the reference to 
section 423(c)) rather than whether or not the shares are disposed of 
in a qualifying disposition as also described in section 423(c).''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-30349 Filed 12-21-09; 8:45 am]
BILLING CODE 4830-01-P