Requirements of a Statement Disclosing Uncertain Tax Positions; Correction, 60371 [2010-24488]

Download as PDF Federal Register / Vol. 75, No. 189 / Thursday, September 30, 2010 / Proposed Rules which each commercial communication was disseminated, including but not limited to the names and terms of each such additional product or service available to consumers. (b) Any person subject to this rule may keep the records required by paragraph (a) of this section in any legible form, and in the same manner, format, or place as they keep such records in the ordinary course of business. Failure to keep all records required under paragraph (a) of this section shall be a violation of this rule. § 321.6 Actions by states. Background The correction notice that is the subject of this document is under section 6012 of the Internal Revenue Code. Need for Correction Any attorney general or other officer of a state authorized by the state to bring an action under this part may do so pursuant to Section 626(b) of the Omnibus Appropriations Act of 2009, sec. 626, Pub. L. 111-8, 123 Stat. 524 (2009) (15 U.S.C. 1638 note), as amended by the Credit Card Accountability Responsibility and Disclosure Act of 2009, sec. 511, Pub. L. 111-24, 123 Stat. 1734 (2009) (15 U.S.C. 1638 note). § 321.7 allowing the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS. FOR FURTHER INFORMATION CONTACT: Kathryn Zuba, (202) 622–3400 (not tollfree number). SUPPLEMENTARY INFORMATION: Severability. The provisions of this rule are separate and severable from one another. If any provision is stayed or determined to be invalid, it is the Commission’s intention that the remaining provisions shall continue in effect. By direction of the Commission. Donald S. Clark, Secretary. As published, the notice of proposed rulemaking and notice of public hearing (REG–119046–10) contains an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking and notice of public hearing (REG–119046– 10), which was the subject of FR Doc. 2010–22624, is corrected as follows: On page 54802, column 3, under the caption DATES, lines 4 and 5, the language ‘‘public hearing scheduled for October 15, 2010, at 10 a.m., must be received’’ is corrected to read ‘‘public hearing scheduled for October 19, 2010, at 10 a.m., must be received’’ LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2010–24488 Filed 9–29–10; 8:45 am] [FR Doc. 2010–24353 Filed 9–29–10: 8:45 am] BILLING CODE 4830–01–P BILLING CODE 6750–01–S DEPARTMENT OF THE INTERIOR DEPARTMENT OF THE TREASURY Internal Revenue Service Office of Surface Mining Reclamation and Enforcement 26 CFR Part 1 30 CFR Part 901 [REG–119046–10] [SATS No. AL–075–FOR; Docket ID: OSM– 2010–0009] RIN 1545–BJ54 Alabama Regulatory Program Requirements of a Statement Disclosing Uncertain Tax Positions; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking and a notice of public hearing. jdjones on DSK8KYBLC1PROD with PROPOSALS-1 AGENCY: This document contains a correction to a notice of proposed rulemaking and a notice of public hearing that was published in the Federal Register on Thursday, September 9, 2010 (75 FR 54802) SUMMARY: VerDate Mar<15>2010 17:29 Sep 29, 2010 Jkt 220001 Office of Surface Mining Reclamation and Enforcement, Interior. ACTION: Proposed rule; public comment period and opportunity for public hearing on proposed amendment. AGENCY: We, the Office of Surface Mining Reclamation and Enforcement (OSM), are announcing receipt of a proposed amendment to the Alabama regulatory program (Alabama program) under the Surface Mining Control and Reclamation Act of 1977 (SMCRA or the Act). Alabama proposes revisions to its SUMMARY: PO 00000 Frm 00031 Fmt 4702 Sfmt 4702 60371 Program regarding their Surface Mining Commission, who is eligible to apply for and obtain a mining license, hearing officers, license fees, and several minor editorial changes throughout the document such as changing ‘‘him’’ to ‘‘him or her’’ and ‘‘chairman’’ to ‘‘chair’’. Alabama intends to revise its program to improve operational efficiency. This document gives the times and locations that the Alabama program and proposed amendment to that program are available for your inspection, the comment period during which you may submit written comments on the amendment, and the procedures that we will follow for the public hearing, if one is requested. DATES: We will accept written comments on this amendment until 4 p.m., c.d.t., November 1, 2010. If requested, we will hold a public hearing on the amendment on October 25, 2010. We will accept requests to speak at a hearing until 4 p.m., c.d.t. on October 15, 2010. ADDRESSES: You may submit comments, identified by SATS No. AL–075–FOR by any of the following methods: • E-mail: swilson@osmre.gov. Include ‘‘SATS No. AL–075–FOR’’ in the subject line of the message. • Mail/Hand Delivery: Sherry Wilson, Director, Birmingham Field Office, Office of Surface Mining Reclamation and Enforcement, 135 Gemini Circle, Suite 215, Homewood, Alabama 35209. • Fax: (205) 290–7280. • Federal eRulemaking Portal: http:// www.regulations.gov. Follow the instructions for submitting comments. Instructions: All submissions received must include the agency name and docket number for this rulemaking. For detailed instructions on submitting comments and additional information on the rulemaking process, see the ‘‘Public Comment Procedures’’ heading of the SUPPLEMENTARY INFORMATION section of this document. Docket: For access to the docket to review copies of the Alabama program, this amendment, a listing of any scheduled public hearings, and all written comments received in response to this document, you must go to the address listed below during normal business hours, Monday through Friday, excluding holidays. You may receive one free copy of the amendment by contacting OSM’s Birmingham Field Office or going to http:// www.regulations.gov. Sherry Wilson, Director, Birmingham Field Office, Office of Surface Mining Reclamation and Enforcement, 135 Gemini Circle, Suite 215, Homewood, Alabama 35209, Telephone: (205) 290– 7282, E-mail: swilson@osmre.gov. E:\FR\FM\30SEP1.SGM 30SEP1

Agencies

[Federal Register Volume 75, Number 189 (Thursday, September 30, 2010)]
[Proposed Rules]
[Page 60371]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-24488]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-119046-10]
RIN 1545-BJ54


Requirements of a Statement Disclosing Uncertain Tax Positions; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking and a notice of 
public hearing.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking and a notice of public hearing that was published in the 
Federal Register on Thursday, September 9, 2010 (75 FR 54802) allowing 
the IRS to require corporations to file a schedule disclosing uncertain 
tax positions related to the tax return as required by the IRS.

FOR FURTHER INFORMATION CONTACT: Kathryn Zuba, (202) 622-3400 (not 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The correction notice that is the subject of this document is under 
section 6012 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-119046-10) contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
and notice of public hearing (REG-119046-10), which was the subject of 
FR Doc. 2010-22624, is corrected as follows:
    On page 54802, column 3, under the caption DATES, lines 4 and 5, 
the language ``public hearing scheduled for October 15, 2010, at 10 
a.m., must be received'' is corrected to read ``public hearing 
scheduled for October 19, 2010, at 10 a.m., must be received''

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2010-24488 Filed 9-29-10; 8:45 am]
BILLING CODE 4830-01-P