Employment Taxes and Collection of Income Tax at Source, 15610 [2010-7093]

Download as PDF 15610 Federal Register / Vol. 75, No. 60 / Tuesday, March 30, 2010 / Rules and Regulations as pilot in command of an aircraft with a VH less than or equal to 87 knots CAS prior to March 3, 2010. The FAA is correcting this date to read ‘‘April 2, 2010,’’ to correspond with the effective date of the final rule. Corrections In final rule FR Doc. 2010–2056, beginning on page 5204 in the Federal Register of February 1, 2010, make the following corrections: ■ 1. On page 5222, in the first column, revise § 61.315(c)(14) to read as follows: § 61.315 What are the privileges and limits of my sport pilot certificate? * * * * (c) * * * (14) If the aircraft: (i) Has a VH greater than 87 knots CAS, unless you have met the requirements of § 61.327(b). (ii) Has a VH less than or equal to 87 knots CAS, unless you have met the requirements of § 61.327(a) or have logged flight time as pilot in command of an airplane with a VH less than or equal to 87 knots CAS before April 2, 2010. * * * * * ■ 2. On page 5222, in the first column, add amendment 15A to read as follows: their place the words ‘‘light-sport aircraft that is an airplane’’. § 61.423 [Corrected] 5. On page 5222, in the third column, in § 61.423(a)(2)(iii)(C), remove the words ‘‘light-sport aircraft’’ and add in their place the words ‘‘light-sport aircraft that is an airplane’’. ■ Issued in Washington, DC, on March 25, 2010. Pamela Hamilton-Powell, Director, Office of Rulemaking. [FR Doc. 2010–7039 Filed 3–29–10; 8:45 am] BILLING CODE 4910–13–P [Amended] 15A. Amend § 61.317 by removing the words ‘‘logbook endorsement for the category, class, and make and model of aircraft’’ from the last sentence and adding in their place the words ‘‘logbook endorsement for the category and class of aircraft’’. ■ § 61.327 3. On page 5222, in the first column, amend § 61.327 by: ■ a. Amending paragraph (a) introductory text by removing the words ‘‘light-sport aircraft that has’’ and adding in their place the words ‘‘light-sport aircraft that is an airplane with’’. ■ b. Amending paragraph (a)(1) by removing the word ‘‘aircraft’’ and adding in its place the word ‘‘airplane’’. ■ c. Amending paragraph (a)(2) by removing the words ‘‘light-sport aircraft’’ and adding in their place the words ‘‘light-sport aircraft that is an airplane’’. ■ d. Amending paragraph (c) by removing the word ‘‘aircraft’’ and adding in its place the word ‘‘airplane’’ and by removing the date ‘‘March 3, 2010’’ and adding in its place the date ‘‘April 2, 2010’’. WReier-Aviles on DSKGBLS3C1PROD with RULES ■ § 61.415 [Corrected] 4. On page 5222, in the second column, in § 61.415(f), remove the words ‘‘light-sport aircraft’’ and add in ■ VerDate Nov<24>2008 14:45 Mar 29, 2010 DEPARTMENT OF HEALTH AND HUMAN SERVICES Food and Drug Administration 21 CFR Part 558 Jkt 220001 BILLING CODE 1505–01–D DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Exclusions From Gross Income of Foreign Corporations In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2009, on page 444, in § 1.883–0, under the heading § 1.883– 1, remove paragraphs (g)(3)(i), (g)(3)(ii), (h)(3)(i), (h)(3)(ii), and (h)(3)(iii). [FR Doc. 2010–7092 Filed 3–29–10; 8:45 am] New Animal Drugs for Use in Animal Feeds BILLING CODE 1505–01–D CFR Correction DEPARTMENT OF THE TREASURY In Title 21 of the Code of Federal Regulations, Parts 500 to 599, revised as of April 1, 2009, in § 558.55, on page 408, at the end of the table to paragraph (d)(2), reinstate footnote 1 to read as follows: Internal Revenue Service 1 Bacitracin zinc in § 510.600(c) of this chapter. [FR Doc. 2010–7095 Filed 3–29–10; 8:45 am] 26 CFR Part 31 Employment Taxes and Collection of Income Tax at Source CFR Correction Internal Revenue Service In Title 26 of the Code of Federal Regulations, Parts 30 to 39, revised as of April 1, 2010, on page 262, in § 31.3402(o)–3, replace the fifth sentence in paragraph (c) with three sentences to read as follows: 26 CFR Part 1 § 31.3402(o)–3 sick pay. Consolidated Returns; Intercompany Obligations * BILLING CODE 1505–01–D DEPARTMENT OF THE TREASURY [Corrected] [FR Doc. 2010–7094 Filed 3–29–10; 8:45 am] CFR Correction * § 61.317 (iv) The transferee member has a nonmember shareholder; * * * * * CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2009, on page 347, in §1.1502–13, move the first paragraph (g)(3)(i)(B)(1)(vi) into numerical order to follow (g)(3)(i)(B)(1)(v), remove the second paragraph (g)(3)(i)(B)(1)(vi), and reinstate paragraph (g)(3)(i)(B)(1)(iv) to read as follows: § 1.1502–13 * * * (g) * * * (3) * * * (i) * * * (B) * * * (1) * * * PO 00000 Frm 00008 Intercompany transactions. * * Extension of withholding to * * * * (c) * * * If the payee is paid sick pay on a semimonthly basis, the specific whole dollar amount shall be at least $44 per semimonthly payment of sick pay. If the payee is paid sick pay on a monthly basis, the specific whole dollar amount shall be at least $88 per monthly payment of sick pay. If the payee is paid sick pay on a basis other than weekly, daily, biweekly, semimonthly, or monthly, the specific whole dollar amount shall be the equivalent of at least $4 per day, assuming a 5 day work week of 8 hours per day (40 hours total) in each 7 day calendar week. * * * * * * * * [FR Doc. 2010–7093 Filed 3–29–10; 8:45 am] BILLING CODE 1505–01–D Fmt 4700 Sfmt 9990 E:\FR\FM\30MRR1.SGM 30MRR1

Agencies

[Federal Register Volume 75, Number 60 (Tuesday, March 30, 2010)]
[Rules and Regulations]
[Page 15610]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-7093]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31


Employment Taxes and Collection of Income Tax at Source

CFR Correction

    In Title 26 of the Code of Federal Regulations, Parts 30 to 39, 
revised as of April 1, 2010, on page 262, in Sec.  31.3402(o)-3, 
replace the fifth sentence in paragraph (c) with three sentences to 
read as follows:


Sec.  31.3402(o)-3  Extension of withholding to sick pay.

* * * * *
    (c) * * * If the payee is paid sick pay on a semimonthly basis, the 
specific whole dollar amount shall be at least $44 per semimonthly 
payment of sick pay. If the payee is paid sick pay on a monthly basis, 
the specific whole dollar amount shall be at least $88 per monthly 
payment of sick pay. If the payee is paid sick pay on a basis other 
than weekly, daily, biweekly, semi-monthly, or monthly, the specific 
whole dollar amount shall be the equivalent of at least $4 per day, 
assuming a 5 day work week of 8 hours per day (40 hours total) in each 
7 day calendar week. * * *
* * * * *
[FR Doc. 2010-7093 Filed 3-29-10; 8:45 am]
BILLING CODE 1505-01-D
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