Allocation of Controlled Group Research Credit; Correction, 23238 [2015-09603]
Download as PDF
<![CDATA[
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 https://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]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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
