Basis Reporting by Securities Brokers and Basis Determination for Stock, 75896 [C1-2010-25504]
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75896
Federal Register / Vol. 75, No. 234 / Tuesday, December 7, 2010 / Rules and Regulations
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
§ 418.2305 What is not an initial
determination regarding your incomerelated monthly adjustment amount?
We will follow the rules in
§ 418.1305, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
§ 418.2310 When may you request that we
make a new initial determination?
We will follow the rules in
§ 418.1310, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
§ 418.2315 How will we notify you and
what information will we provide about our
initial determination?
We will follow the rules in
§ 418.1315, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
benefit and your right to appeal the
change.
to the corresponding regulation in this
subpart.
§ 418.2325 When may you request a
reconsideration?
§ 418.2350 What are the rules for review of
a reconsidered determination or an ALJ
decision?
We will follow the rules in
§ 418.1325, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
§ 418.2330 Can you request a
reconsideration when you believe that the
IRS information we used is incorrect?
If you request a reconsideration solely
because you believe that the information
that the IRS gave us is incorrect, we will
dismiss your request for a
reconsideration and notify you to obtain
proof of a correction from the IRS and
request a new initial determination
(§ 418.2335). Our dismissal of your
request for reconsideration is not an
initial determination subject to further
administrative or judicial review.
§ 418.2332 Can you request a
reconsideration when you believe that the
CMS information we used is incorrect?
You may request a hearing before an
OMHA administrative law judge
consistent with HHS’ regulations at 42
CFR part 423. You may seek further
review of the administrative law judge’s
decision by requesting MAC review and
judicial review in accordance with HHS’
regulations.
§ 418.2355 What are the rules for
reopening a decision by an ALJ of the
Office of Medicare Hearings and Appeals
(OMHA) or by the Medicare Appeals Council
(MAC)?
The rules in 42 CFR 423.1980 through
423.1986 govern reopenings of decisions
by an administrative law judge of the
OMHA and decisions by the MAC. A
decision by an administrative law judge
of the OMHA may be reopened by the
administrative law judge or the MAC. A
decision by the MAC may be reopened
only by the MAC.
[FR Doc. 2010–30276 Filed 12–6–10; 8:45 am]
We will follow the rules in
§ 418.1320, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
If you request a reconsideration solely
because you believe that the information
that CMS gave us about your
participation in a Medicare prescription
drug coverage plan is incorrect, we will
dismiss your request for a
reconsideration and notify you that you
must contact CMS to get your records
corrected. Our dismissal of your request
for reconsideration is not an initial
determination subject to further
administrative or judicial review.
§ 418.2322 How will a Medicare Part B
income-related monthly adjustment amount
determination for the effective year affect
your Medicare prescription drug coverage?
§ 418.2335 What should you do if we base
our initial determination on modified
adjusted gross income information you
believe to be incorrect?
RIN 1545–BI66
We will follow the rules in
§ 418.1335, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
Correction
§ 418.2340 What are the rules for our
administrative review process?
§ 1.6054–1
srobinson on DSKHWCL6B1PROD with RULES
§ 418.2320 What is the effect of an initial
determination?
If we make an income-related
monthly adjustment amount
determination for you for the effective
year under subpart B of this part
(Medicare Part B Income-Related
Monthly Adjustment Amount), we will
apply that income-related monthly
adjustment amount determination under
this subpart to determine your Part D
income-related monthly adjustment
amount for the same effective year.
Therefore, if you obtain Medicare
prescription drug coverage in the
effective year after we make an incomerelated monthly adjustment amount
determination about your Medicare Part
B, the income-related monthly
adjustment amount determination we
made for your Medicare Part B will also
apply to your Medicare prescription
drug coverage. Any change in your net
benefit due will be accompanied by a
letter explaining the change in your net
VerDate Mar<15>2010
16:40 Dec 06, 2010
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We will follow the rules in
§ 418.1340, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
to the corresponding regulation in this
subpart.
§ 418.2345 Is reopening of an initial or
reconsidered determination made by us
ever appropriate?
We will follow the rules in
§ 418.1345, except that any references in
that section to regulations in subpart B
of this part shall be treated as references
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BILLING CODE 4191–02–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR 1
[TD 9504]
Basis Reporting by Securities Brokers
and Basis Determination for Stock
In rule document 2010–25504
beginning on page 64072 in the issue of
Monday, October 18, 2010, make the
following corrections:
[Corrected]
1. On page 64093, in the third
column, in § 1.6045–1(d)(6)(i), in the
first line ‘‘(i)’’ should read ‘‘(i)’’.
2. On the same page, in the same
column, in § 1.604–1(d)(6)(ii)(A), in the
first line ‘‘(A)’’ should read ‘‘(A)’’.
3. On page 64094, in the first column,
in § 1.604–1(d)(6)(ii)(B)(2), in the first
line ‘‘(2)’’; should read ‘‘(2)’’.
4. On the same page, in the same
column, in § 1.604–1(d)(6)(iii)(A), in the
first line ‘‘(A)’’ should read ‘‘(A)’’.
[FR Doc. C1–2010–25504 Filed 12–6–10; 8:45 am]
BILLING CODE 1505–01–D
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07DER1
]]>Agencies
[Federal Register Volume 75, Number 234 (Tuesday, December 7, 2010)]
[Rules and Regulations]
[Page 75896]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: C1-2010-25504]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR 1
[TD 9504]
RIN 1545-BI66
Basis Reporting by Securities Brokers and Basis Determination for
Stock
Correction
In rule document 2010-25504 beginning on page 64072 in the issue of
Monday, October 18, 2010, make the following corrections:
Sec. 1.6054-1 [Corrected]
1. On page 64093, in the third column, in Sec. 1.6045-1(d)(6)(i),
in the first line ``(i)'' should read ``(i)''.
2. On the same page, in the same column, in Sec. 1.604-
1(d)(6)(ii)(A), in the first line ``(A)'' should read ``(A)''.
3. On page 64094, in the first column, in Sec. 1.604-
1(d)(6)(ii)(B)(2), in the first line ``(2)''; should read ``(2)''.
4. On the same page, in the same column, in Sec. 1.604-
1(d)(6)(iii)(A), in the first line ``(A)'' should read ``(A)''.
[FR Doc. C1-2010-25504 Filed 12-6-10; 8:45 am]
BILLING CODE 1505-01-D
