Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction, 53026 [2013-20495]

Download as PDF 53026 Federal Register / Vol. 78, No. 167 / Wednesday, August 28, 2013 / Rules and Regulations 02]) (the proposed’’ is corrected to read ‘‘947 [73 FR 49965]) (the proposed’’. 42324). In that final rule, which became effective on the date of publication, the FAA amended its regulations to create new certification and qualification requirements for pilots in air carrier operations. The FAA inadvertently listed an incorrect amendment number for that final rule. This document corrects that error. DEPARTMENT OF THE TREASURY Effective: August 28, 2013. Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction DEPARTMENT OF THE TREASURY Internal Revenue Service (IRS), Treasury. 26 CFR Part 1 DATES: FOR FURTHER INFORMATION CONTACT: For technical questions concerning this correction contact Barbara Adams, Air Transportation Division, AFS–200, Federal Aviation Administration, 800 Independence Avenue SW., Washington, DC 20591; telephone (202) 267–8166; facsimile (202) 267–5299, email barbara.adams@faa.gov. For legal questions concerning this correction contact Anne Moore, Office of the Chief Counsel—International Law, Legislation, and Regulations Division, AGC–240, Federal Aviation Administration, 800 Independence Avenue SW., Washington, DC 20591; telephone (202) 267–3123; facsimile (202) 267–7971, email anne.moore@ faa.gov. SUPPLEMENTARY INFORMATION: On July 15, 2013, the FAA published a final rule entitled, ‘‘Pilot Certification and Qualification Requirements for Air Carrier Operations’’ (78 FR 42324). In that final rule, which became effective July 15, 2013, the FAA amended part 141. The FAA inadvertently listed the incorrect amendment number for part 141 in the header information of the final rule as 141–1. The correct amendment number is 141–17. Correction wreier-aviles on DSK5TPTVN1PROD with RULES In the final rule, FR Doc. 2013–16849, published on July 15, 2013, at 78 FR 42324, make the following correction: 1. On page 42324 in the heading of the final rule, revise ‘‘Amdt. No. 141–1’’ to read as ‘‘Amdt. No. 141–17’’. Issued in Washington, DC, under the authority provided by 49 U.S.C. 106(f), 44701(a) and Secs. 216–217, Public Law 111– 216, 124 Stat. 2348 on August 23, 2013. Brenda D. Courtney, Acting Director, Office of Rulemaking. BILLING CODE 4910–13–P VerDate Mar<15>2010 14:52 Aug 27, 2013 Jkt 229001 26 CFR Part 1 [TD 9619] Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2013–20495 Filed 8–27–13; 8:45 am] BILLING CODE 4830–01–P RIN 1545–BD84 AGENCY: ACTION: Correction to final regulations. This document describes corrections to final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013. SUMMARY: This correction is effective on August 28, 2013, and is applicable beginning May 15, 2013. DATES: Background [FR Doc. 2013–20962 Filed 8–27–13; 8:45 am] Internal Revenue Service FOR FURTHER INFORMATION CONTACT: Mark J. Weiss, (202) 622–7930 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9619) that are the subject of this correction are under section 336(e) of the Code. Need for Correction As published May 15, 2013 [78 FR 28467] TD 9619 contains errors that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the final regulations [TD 9619], which were the subject of FR Doc. 2013–11522, is corrected as follows: 1. On page 28467, column 2, in the preamble under the caption ‘‘Paperwork Reduction Act’’, the fourth line from the top, the language, ‘‘in §§ 1.336–2(h) and 1.336–4(c)(4). This’’ is corrected to read ‘‘in §§ 1.336–2(h) and 1.336–4(c). This’’. 2. On page 28467, column 2, in the preamble under the caption ‘‘Background’’, second paragraph, fifth line, the language, ‘‘947 [73 FR 49965– PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 Internal Revenue Service [TD 9619] RIN 1545–BD84 Regulations Enabling Elections for Certain Transaction Under Section 336(e); Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: This document contains amendments to correct errors in final regulations [TD 9619] that provide guidance under section 336(e) of the Internal Revenue Code (CODE), which authorizes the issuance of regulations under which an election may be made to treat sale, exchange or distribution of at least 80 percent of the voting power and value of the stock of a corporation (target) as a sale of all its underlying assets. These regulations were published in the Federal Register on Wednesday, May 15, 2013. DATES: This correction is effective on August 28, 2013, and is applicable beginning May 15, 2013. FOR FURTHER INFORMATION CONTACT: Mark J. Weiss, (202) 622–7930 (not a toll-free number). SUPPLEMENTARY INFORMATION: SUMMARY: Background The final regulations (TD 9619) that are the subject of this correction are under section 336(e) of the Code. Need for Correction As published May 15, 2013 [78 FR 28467] TD 9619 contains errors that may prove to be misleading and is in need of clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: E:\FR\FM\28AUR1.SGM 28AUR1

Agencies

[Federal Register Volume 78, Number 167 (Wednesday, August 28, 2013)]
[Rules and Regulations]
[Page 53026]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-20495]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9619]
RIN 1545-BD84


Regulations Enabling Elections for Certain Transaction Under 
Section 336(e); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document describes corrections to final regulations [TD 
9619] that provide guidance under section 336(e) of the Internal 
Revenue Code (CODE), which authorizes the issuance of regulations under 
which an election may be made to treat sale, exchange or distribution 
of at least 80 percent of the voting power and value of the stock of a 
corporation (target) as a sale of all its underlying assets. These 
regulations were published in the Federal Register on Wednesday, May 
15, 2013.

DATES: This correction is effective on August 28, 2013, and is 
applicable beginning May 15, 2013.

FOR FURTHER INFORMATION CONTACT: Mark J. Weiss, (202) 622-7930 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9619) that are the subject of this 
correction are under section 336(e) of the Code.

Need for Correction

    As published May 15, 2013 [78 FR 28467] TD 9619 contains errors 
that may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations [TD 9619], 
which were the subject of FR Doc. 2013-11522, is corrected as follows:
    1. On page 28467, column 2, in the preamble under the caption 
``Paperwork Reduction Act'', the fourth line from the top, the 
language, ``in Sec. Sec.  1.336-2(h) and 1.336-4(c)(4). This'' is 
corrected to read ``in Sec. Sec.  1.336-2(h) and 1.336-4(c). This''.
    2. On page 28467, column 2, in the preamble under the caption 
``Background'', second paragraph, fifth line, the language, ``947 [73 
FR 49965-02]) (the proposed'' is corrected to read ``947 [73 FR 49965]) 
(the proposed''.

Martin V. Franks,
 Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-20495 Filed 8-27-13; 8:45 am]
BILLING CODE 4830-01-P

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