Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization, 1704 [2010-416]
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Federal Register / Vol. 75, No. 8 / Wednesday, January 13, 2010 / Rules and Regulations
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Majid Kakavand, Suite 33–01, Menara Keck For all items subject
Seng, 203 Jalan Bukit Bintang, Kuala
to the EAR. (See
Lumpur, Malaysia 55100.
§ 744.11 of the
EAR).
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75 FR [INSERT FR
PAGE NUMBER]
January 13, 2010.
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Microsun Electronics Pte. Ltd, Sim Lim For all items subject
Tower, 10 Jalan Besar, Singapore 208787.
to the EAR. (See
§ 744.11 of the
EAR).
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Presumption of denial.
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75 FR [INSERT FR
PAGE NUMBER]
January 13, 2010.
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Opto Electronics Pte. Ltd, Suite 11–08, Sim For all items subject
Lim Tower, 10 Jalan Besar, Singapore
to the EAR. (See
208787.
§ 744.11 of the
EAR).
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75 FR [INSERT FR
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January 13, 2010.
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Singapore ....................
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Dated: January 7, 2010.
Matthew S. Borman,
Deputy Assistant Secretary, for Export
Administration.
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Background
The temporary regulation that is the
subject to this correction is under
section 1502 of the Internal Revenue
Code.
[FR Doc. 2010–455 Filed 1–12–10; 8:45 am]
BILLING CODE 3510–35–P
Need for Correction
26 CFR Part 1
As published September 4, 2009 (74
FR 45757), temporary regulations (TD
9458), contains an error which may
prove to be misleading and is in need
of clarification.
[TD 9458]
List of Subjects in 26 CFR part 1
RIN 1545–BI72
Income taxes, Reporting and
recordkeeping requirements.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Modification to Consolidated Return
Regulation Permitting an Election To
Treat a Liquidation of a Target,
Followed by a Recontribution to a New
Target, as a Cross-Chain
Reorganization
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
erowe on DSK5CLS3C1PROD with RULES
AGENCY:
SUMMARY: This document contains a
correction to temporary regulations (TD
9458), which were published in the
Federal Register on Friday, September
4, 2009, relating to modification to
consolidated return regulation
permitting an election to treat a
liquidation of a target, followed by a
recontribution to a new reorganization.
DATES: The correction is effective
January 13, 2010, and is applicable
beginning September 4, 2009.
FOR FURTHER INFORMATION CONTACT: Guy
Traynor at (202) 622–3693 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
VerDate Nov<24>2008
14:41 Jan 12, 2010
Jkt 220001
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and (3) of this section will expire on
September 3, 2012.
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Guy R. Traynor,
Federal Register Liaison, Publications &
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
& Administration).
[FR Doc. 2010–416 Filed 1–12–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 27
Correction of Publication
[Docket No. USCG–2009–0891]
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment.
■
PART 1—INCOME TAXES
Authority: 26 U.S.C. 7805 * * *
Par. 2. Paragraph (f)(5)(ii)(G) is added
following paragraph (f)(5)(ii)(F)(3), to
read as follows:
■
Intercompany transactions
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(f) * * *
(5) * * *
(ii) * * *
(G) Expiration date. Paragraphs
(f)(5)(ii)(B), (B)(1), (B)(2) and (F)(1), (2),
PO 00000
Frm 00008
Fmt 4700
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Federal Civil Penalties Inflation
Adjustment Act—2009 Implementation
Coast Guard, DHS.
Final rule; correction.
AGENCY:
Paragraph 1. The authority for part 1
continues to read in part as follows:
■
§ 1.1502–13T
(temporary).
RIN 1625–AB40
ACTION:
SUMMARY: The Coast Guard is correcting
a final rule that appeared in the Federal
Register of December 23, 2009 (74 FR
68150). The document concerned the
adjustment of fines and other civil
monetary penalties.
DATES: Effective January 13, 2010.
FOR FURTHER INFORMATION CONTACT: Ms.
Heather Young, CG–5232, Coast Guard;
telephone 202–372–1022.
SUPPLEMENTARY INFORMATION: In FR Doc.
E9–30493 appearing on page 68150 in
the second column under DATES, correct
‘‘This final rule is effective 30 days after
December 23, 2009’’ to read ‘‘This final
rule is effective January 22, 2010’’.
E:\FR\FM\13JAR1.SGM
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[Federal Register Volume 75, Number 8 (Wednesday, January 13, 2010)]
[Rules and Regulations]
[Page 1704]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-416]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9458]
RIN 1545-BI72
Modification to Consolidated Return Regulation Permitting an
Election To Treat a Liquidation of a Target, Followed by a
Recontribution to a New Target, as a Cross-Chain Reorganization
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
Summary: This document contains a correction to temporary regulations
(TD 9458), which were published in the Federal Register on Friday,
September 4, 2009, relating to modification to consolidated return
regulation permitting an election to treat a liquidation of a target,
followed by a recontribution to a new reorganization.
DATES: The correction is effective January 13, 2010, and is applicable
beginning September 4, 2009.
FOR FURTHER INFORMATION CONTACT: Guy Traynor at (202) 622-3693 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulation that is the subject to this correction is
under section 1502 of the Internal Revenue Code.
Need for Correction
As published September 4, 2009 (74 FR 45757), temporary regulations
(TD 9458), contains an error which may prove to be misleading and is 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 for part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Paragraph (f)(5)(ii)(G) is added following paragraph
(f)(5)(ii)(F)(3), to read as follows:
Sec. 1.1502-13T Intercompany transactions (temporary).
* * * * *
(f) * * *
(5) * * *
(ii) * * *
(G) Expiration date. Paragraphs (f)(5)(ii)(B), (B)(1), (B)(2) and
(F)(1), (2), and (3) of this section will expire on September 3, 2012.
* * * * *
Guy R. Traynor,
Federal Register Liaison, Publications & Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure &
Administration).
[FR Doc. 2010-416 Filed 1-12-10; 8:45 am]
BILLING CODE 4830-01-P
