Treatment of Overall Foreign and Domestic Losses, 18235 [2013-07111]

Download as PDF 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. * * * * * * * * [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. * * * * * (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] 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. ■ 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 ■ 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. ■ Unified loss rule. * * * * * (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. * * * * * [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 ■ 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 http:// 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: 2013-07111]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Treatment of Overall Foreign and Domestic Losses


  

CFR Correction

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.851 to 1.907), revised as of April 1, 2012, on page 810, in Sec.  
1.904(f)-0, under the heading Sec.  1.904(f)-1 Overall foreign loss and 
the overall foreign loss account., listings for paragraphs (d)(4)(i) 
and (ii) are removed.

[FR Doc. 2013-07111 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D