Unified Rule for Loss on Subsidiary Stock, 18235 [2013-07095]
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Federal Register / Vol. 78, No. 58 / Tuesday, March 26, 2013 / Rules and Regulations
(c) * * * (1) * * * See § 1.482–8 for
examples of the application of the best
method rule. * * *
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[FR Doc. 2013–07103 Filed 3–25–13; 8:45 am]
BILLING CODE 1505–01–D
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
the first sentence, reinstate the
following sentence:
§ 1.1502–32
Investment adjustments.
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(c) * * *
(3) * * * For this purpose, the
preferred stock is treated as entitled to
a distribution no later than the time the
distribution is taken into account under
the Internal Revenue Code (e.g., under
section 305). * * *
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[FR Doc. 2013–07095 Filed 3–25–13; 8:45 am]
Treatment of Overall Foreign and
Domestic Losses
BILLING CODE 1505–01–D
DEPARTMENT OF THE TREASURY
CFR Correction
Internal Revenue Service
In Title 26 of the Code of Federal
Regulations, Part 1 (§§ 1.851 to 1.907),
revised as of April 1, 2012, on page 810,
in § 1.904(f)–0, under the heading
§ 1.904(f)–1 Overall foreign loss and the
overall foreign loss account., listings for
paragraphs (d)(4)(i) and (ii) are removed.
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26 CFR Part 1
Unified Rule for Loss on Subsidiary
Stock
[FR Doc. 2013–07111 Filed 3–25–13; 8:45 am]
CFR Correction
BILLING CODE 1505–01–D
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Internal Revenue Service
In Title 26 of the Code of Federal
Regulations, Part 1 (§§ 1.1401 to 1.1550),
revised as of April 1, 2012, on page 505,
in § 1.1502–36, at the end of paragraph
(d)(8) Example 6 (ii)(D)(3), reinstate the
following sentence:
26 CFR Part 1
§ 1.1502–36
DEPARTMENT OF THE TREASURY
Treatment of Services Under Section
482; Allocation of Income and
Deductions From Intangible Property;
Stewardship Expense
CFR Correction
In Title 26 of the Code of Federal
Regulations, Part 1 (§§ 1.851 to 1.907),
revised as of April 1, 2012, on page 174,
in § 1.861–8, paragraph (h) is removed.
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Unified loss rule.
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(d) * * *
(8) * * *
Example 6. * * *
(ii) * * *
(D) * * *
(3) * * * Under the general rules of
this paragraph (d), S1’s $60 tier-down
attribute reduction amount is allocated
and applied to reduce S1’s basis in its
asset from $500 to $440.
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[FR Doc. 2013–07100 Filed 3–25–13; 8:45 am]
[FR Doc. 2013–07104 Filed 3–25–13; 8:45 am]
BILLING CODE 1505–01–D
BILLING CODE 1505–01–D
DEPARTMENT OF HOMELAND
SECURITY
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Coast Guard
26 CFR Part 1
33 CFR Part 100
Unified Rule for Loss on Subsidiary
Stock
[Docket No. USCG–2012–1073]
tkelley on DSK3SPTVN1PROD with RULES
RIN 1625–AA08
CFR Correction
In Title 26 of the Code of Federal
Regulations, Part 1 (§§ 1.1401 to 1.1550),
revised as of April 1, 2012, on page 443,
in § 1.1502–32, in paragraph (c)(3), after
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VerDate Mar<15>2010
16:42 Mar 25, 2013
Jkt 229001
Special Local Regulations; 2013
Lauderdale Air Show, Atlantic Ocean;
Fort Lauderdale, FL
Coast Guard, DHS.
ACTION: Temporary final rule.
AGENCY:
PO 00000
Frm 00015
Fmt 4700
Sfmt 4700
18235
SUMMARY: The Coast Guard is
establishing a special local regulation on
the Atlantic Ocean and the entrance of
Port Everglades in the vicinity of Fort
Lauderdale, Florida during the 2013
Lauderdale Air Show. The event is
scheduled to take place from Thursday
April 18, 2013, until Sunday, April 21,
2013. The regulation is necessary to
ensure the safety of the participants,
spectators, and the general public
during the event. The special local
regulation will establish the following
two areas: an exclusion area, where all
persons and vessels, except those
persons and vessels participating in the
event, are prohibited from entering,
transiting through, anchoring in, or
remaining within; and a limited access
area, where all vessels over 500 gross
tons will be prohibited from entering,
transiting through, anchoring in, or
remaining within unless authorized by
the Captain of the Port Miami or a
designated representative.
DATES: This rule is effective from 10
a.m. on April 18, 2013, until 5:30 p.m.
on Sunday, April 21, 2013. The Atlantic
Ocean exclusion area will be enforced
daily from 10 a.m. until 5 p.m. from
April 18, 2013, until April 21, 2013. The
Port Everglades limited access area will
be enforced daily from 4 p.m. until 5:30
p.m. on April 20, 2013, and April 21,
2013.
ADDRESSES: Documents mentioned in
this preamble are part of docket USCG–
2012–1073. To view documents
mentioned in this preamble as being
available in the docket, go to https://
www.regulations.gov, type the docket
number in the ‘‘SEARCH’’ box and click
‘‘SEARCH.’’ Click on Open Docket
Folder on the line associated with this
rulemaking. You may also visit the
Docket Management Facility in Room
W12–140 on the ground floor of the
Department of Transportation West
Building, 1200 New Jersey Avenue SE.,
Washington, DC 20590, between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal holidays.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this rule, call or
email Lieutenant Junior Grade Mike H.
Wu, Sector Miami Prevention
Department, Coast Guard; telephone
(305) 535–7576, email
Mike.H.Wu@uscg.mil. If you have
questions on viewing or submitting
material to the docket, call Barbara
Hairston, Program Manager, Docket
Operations, telephone (202) 366–9826.
SUPPLEMENTARY INFORMATION:
Table of Acronyms
DHS Department of Homeland Security
FR Federal Register
E:\FR\FM\26MRR1.SGM
26MRR1
]]>Agencies
[Federal Register Volume 78, Number 58 (Tuesday, March 26, 2013)]
[Rules and Regulations]
[Page 18235]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07095]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Unified Rule for Loss on Subsidiary Stock
CFR Correction
0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.1401 to 1.1550), revised as of April 1, 2012, on page 443, in Sec.
1.1502-32, in paragraph (c)(3), after the first sentence, reinstate the
following sentence:
Sec. 1.1502-32 Investment adjustments.
* * * * *
(c) * * *
(3) * * * For this purpose, the preferred stock is treated as
entitled to a distribution no later than the time the distribution is
taken into account under the Internal Revenue Code (e.g., under section
305). * * *
* * * * *
[FR Doc. 2013-07095 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D
