Allocation of Controlled Group Research Credit; Correction, 23238 [2015-09603]

Download as PDF 23238 Federal Register / Vol. 80, No. 80 / Monday, April 27, 2015 / Rules and Regulations W–1, Y, Z, and Z–1 is a corporation. * * * * * * * * PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). Authority: 26 U.S.C. 7805 * * * BILLING CODE 4830–01–P Par. 2 Section 1.45G–1 is amended by revising paragraphs (f)(5) and (g)(4) and (5) to read as follows: DEPARTMENT OF THE TREASURY § 1.45G–1 credit. [FR Doc. 2015–09711 Filed 4–24–15; 8:45 am] ■ Railroad track maintenance 26 CFR Part 1 [TD 9717] RIN 1545–BL77 Allocation of Controlled Group Research Credit; Correction Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Correcting amendment. This document contains corrections to final regulations (TD 9717) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18096). The final regulations are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups). SUMMARY: This correction is effective April 27, 2015 and applicable April 3, 2015. Correction of Publication Accordingly, the final regulations (TD 9715), that are the subject of FR Doc. 2015–07182, are corrected as follows: 1. On page 17316, in the preamble, the second column, under the paragraph heading ‘‘A. Designation on Commissioner’s Own Accord’’, the eighth line from the bottom of the paragraph, the language ‘‘where the agent either fails timely’’ is corrected to read ‘‘where the agent either fails to timely’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2015–09603 Filed 4–24–15; 8:45 am] [FR Doc. 2015–09712 Filed 4–24–15; 8:45 am] BILLING CODE 4830–01–P BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service James Holmes at (202) 317–4137 (not a toll-free number). SUPPLEMENTARY INFORMATION: 33 CFR Part 117 [TD 9715] [Docket No. USCG–2015–0249] RIN 1545–BH31 Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction Background The final regulations (TD 9717) that are the subject of this correction is under section 41 of the Internal Revenue Code. Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. SUMMARY: AGENCY: As published, the final regulations (TD 9717) contain errors that may prove to be misleading and are in need of clarification. This document contains corrections to final regulations (TD 9715) that were published in the Federal Register on April 1, 2015 (80 FR 17314). The final regulations are regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group). List of Subjects in 26 CFR Part 1 DATES: Rmajette on DSK2VPTVN1PROD with RULES Need for Correction Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: VerDate Sep<11>2014 14:38 Apr 24, 2015 Jkt 235001 DEPARTMENT OF HOMELAND SECURITY Coast Guard 26 CFR Parts 1 and 602 DATES: FOR FURTHER INFORMATION CONTACT: Need for Correction As published, the final regulations (TD 9715) contain an error that may prove to be misleading and is in need of clarification. * * * * (f) * * * (5) [Reserved]. For further guidance, see § 1.45G–1T(f)(5). * * * * * (g) * * * (4) Taxable years beginning after December 31, 2011. [Reserved]. For further guidance, see § 1.45G–1T(g)(4). (5) Taxable years beginning before January 1, 2012. [Reserved]. For further guidance, see § 1.45G–1T(g)(4). * Internal Revenue Service Background The final regulations (TD 9715) that are the subject of this correction are under section 1502 of the Internal Revenue Code. This correction is effective on April 27, 2015 and applicable beginning April 1, 2015. FOR FURTHER INFORMATION CONTACT: Gerald Fleming at (202) 317–6975 or Richard M. Heinecke at (202) 317–6065 (not a toll free number). SUPPLEMENTARY INFORMATION: PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 Drawbridge Operation Regulation; Lake Washington Ship Canal, Seattle, WA Coast Guard, DHS. Notice of deviation from drawbridge regulation. AGENCY: ACTION: The Coast Guard has issued a temporary deviation from the operating schedule that governs the Washington State Department of Transportation Montlake Bridge across the Lake Washington Ship Canal, mile 5.2, at Seattle, WA. The deviation is necessary to facilitate the safe and rapid movement of University of Washington Husky football game spectators. This deviation allows the bridge to remain in the closed-to-navigation position. DATES: This deviation is effective from 10 a.m. to 3 p.m. on April 25, 2015. ADDRESSES: The docket for this deviation, [USCG–2015–0249] is available at http://www.regulations.gov. Type the docket number in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ SUMMARY: E:\FR\FM\27APR1.SGM 27APR1

Agencies

[Federal Register Volume 80, Number 80 (Monday, April 27, 2015)]
[Rules and Regulations]
[Page 23238]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-09603]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9717]
RIN 1545-BL77


Allocation of Controlled Group Research Credit; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations (TD 
9717) that were published in the Federal Register on Friday, April 3, 
2015 (80 FR 18096). The final regulations are relating to the 
allocation of the credit for increasing research activities (research 
credit) to corporations and trades or businesses under common control 
(controlled groups).

DATES: This correction is effective April 27, 2015 and applicable April 
3, 2015.

FOR FURTHER INFORMATION CONTACT: James Holmes at (202) 317-4137 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9717) that are the subject of this 
correction is under section 41 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9717) contain errors that 
may prove to be misleading and are 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:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *


0
Par. 2 Section 1.45G-1 is amended by revising paragraphs (f)(5) and 
(g)(4) and (5) to read as follows:


Sec.  1.45G-1  Railroad track maintenance credit.

* * * * *
    (f) * * *
    (5) [Reserved]. For further guidance, see Sec.  1.45G-1T(f)(5).
* * * * *
    (g) * * *
    (4) Taxable years beginning after December 31, 2011. [Reserved]. 
For further guidance, see Sec.  1.45G-1T(g)(4).
    (5) Taxable years beginning before January 1, 2012. [Reserved]. For 
further guidance, see Sec.  1.45G-1T(g)(4).

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-09603 Filed 4-24-15; 8:45 am]
 BILLING CODE 4830-01-P