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]

Download as PDF 1704 Federal Register / Vol. 75, No. 8 / Wednesday, January 13, 2010 / Rules and Regulations SUPPLEMENT NO. 4 TO PART 744—ENTITY LIST—Continued License requirement License review policy Federal Register citation * * * * 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). * Presumption of denial. * 75 FR [INSERT FR PAGE NUMBER] January 13, 2010. * * * * 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). * Presumption of denial. * 75 FR [INSERT FR PAGE NUMBER] January 13, 2010. * * * * 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). * Presumption of denial. * 75 FR [INSERT FR PAGE NUMBER] January 13, 2010. Country * * Singapore .................... * Entity * * * Dated: January 7, 2010. Matthew S. Borman, Deputy Assistant Secretary, for Export Administration. * * 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 * * 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 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 * * * * * (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 Sfmt 4700 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 13JAR1

Agencies

[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