General Allocation and Accounting Regulations Under Section 141, 65670 [2015-27319]

Download as PDF 65670 Federal Register / Vol. 80, No. 207 / Tuesday, October 27, 2015 / Proposed Rules applicable, to include the inspection program (inspection threshold, method, and repetitive interval) for the repair. (3) Contacting the Manufacturer: For any requirement in this AD to obtain corrective actions from a manufacturer, the action must be accomplished using a method approved by the Manager, New York ACO, ANE–170, FAA; or TCCA; or Bombardier, Inc.’s TCCA DAO. If approved by the DAO, the approval must include the DAO-authorized signature. (l) Related Information (1) Refer to Mandatory Continuing Airworthiness Information (MCAI) Canadian Airworthiness Directive CF–2012–13, dated April 10, 2012, for related information. You may examine the MCAI in the AD docket on the Internet at http://www.regulations.gov/ #!documentDetail;D=FAA-2013-0597-0002. (2) For service information identified in ˆ this AD, contact Bombardier, Inc., 400 Cote´ Vertu Road West, Dorval, Quebec H4S 1Y9, Canada; telephone 514–855–5000; fax 514– 855–7401; email thd.crj@ aero.bombardier.com; Internet http:// www.bombardier.com. You may view this service information at the FAA, Transport Airplane Directorate, 1601 Lind Avenue SW., Renton, WA. For information on the availability of this material at the FAA, call 425–227–1221. Issued in Renton, Washington, on October 6, 2015. Jeffrey E. Duven, Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. 2015–27267 Filed 10–26–15; 8:45 am] BILLING CODE 4910–13–P September 26, 2006 (71 FR 56072) is partially withdrawn. FOR FURTHER INFORMATION CONTACT: Zoran Stojanovic, (202) 317–6980 (not a toll-free number). Alcohol and Tobacco Tax and Trade Bureau 27 CFR Part 9 SUPPLEMENTARY INFORMATION: [Docket No. TTB–2015–0005; Notice No. 149A; Re: Notice No. 149] Background On September 26, 2006, the Department of the Treasury and the IRS published in the Federal Register proposed regulations (71 FR 56072; REG–140379–02, REG–142599–02) (the Proposed Regulations) that would amend certain regulations under sections 141 and 145. The Proposed Regulations include, among other provisions, certain general definitions for purposes of the private business tests under section 141 and rules regarding the treatment of certain partnerships for purposes of the modified private business tests and the ownership test under section 145. This document withdraws these general definitions and the provision relating to the treatment of partnerships for purposes of section 145, because these concepts either are unnecessary or are otherwise addressed as a result of other revisions to the remaining portions of the Proposed Regulations that are adopted as final regulations published elsewhere in this edition of the Federal Register. List of Subjects in 26 CFR Part 1 DEPARTMENT OF THE TREASURY Internal Revenue Service Income taxes, Reporting and recordkeeping requirements. 26 CFR Part 1 Partial Withdrawal of a Notice of Proposed Rulemaking [REG–140379–02, REG–142599–02] RIN 1545–BC07, 1545–BB23 General Allocation and Accounting Regulations Under Section 141 Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. AGENCY: This document withdraws a portion of the notice of proposed rulemaking published in the Federal Register on September 26, 2006 (71 FR 56072). The withdrawn portion relates to certain general definitions for purposes of section 141 of the Internal Revenue Code and the treatment of partnerships for purposes of section 145(a). srobinson on DSK5SPTVN1PROD with PROPOSALS SUMMARY: Accordingly, under the authority of 26 U.S.C. 7805, §§ 1.141–1(b) and 1.145–2(c)(3) of the notice of proposed rulemaking (REG–140379–02, REG– 142599–02) published in the Federal Register on September 26, 2006 (71 FR 56072), are withdrawn. John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2015–27319 Filed 10–26–15; 8:45 am] BILLING CODE 4830–01–P As of October 27, 2015, the notice of proposed rulemaking published in the Federal Register on DATES: VerDate Sep<11>2014 17:30 Oct 26, 2015 Jkt 238001 DEPARTMENT OF THE TREASURY PO 00000 Frm 00005 Fmt 4702 Sfmt 4702 RIN 1513–AC14 Proposed Establishment of the LewisClark Valley Viticultural Area and Realignment of the Columbia Valley Viticultural Area; Comment Period Reopening Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Notice of proposed rulemaking; Reopening of comment period. AGENCY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) is reopening the comment period for Notice No. 149, which concerned the proposed establishment of the approximately 306,650-acre ‘‘Lewis-Clark Valley’’ viticultural area in portions of Nez Perce, Lewis, Clearwater and Latah Counties in Idaho and Asotin, Garfield, and Whitman Counties in Washington. Notice No. 149 also proposed to modify the boundary of the existing Columbia Valley viticultural area to eliminate a potential overlap with the proposed Lewis-Clark Valley viticultural area. This reopening of the comment period solicits comments from the public on issues that were raised in public comments received in response to Notice No. 149. DATES: For Notice No. 149, the proposed rule which published on April 14, 2015 (80 FR 19901), written comments are now due on or before November 27, 2015. SUMMARY: Please send your comments on this proposal to one of the following addresses: • http://www.regulations.gov (via the online comment form for Notice No. 149 as posted within Docket No. TTB–2015– 0005 at ‘‘Regulations.gov,’’ the Federal e-rulemaking portal); • U.S. mail: Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Box 12, Washington, DC 20005; or • Hand delivery/courier in lieu of mail: Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW., Suite 400, Washington, DC 20005. See the Public Participation section of Notice No. 149 for specific instructions and requirements for submitting comments, and for information on how to request a public hearing or view or ADDRESSES: E:\FR\FM\27OCP1.SGM 27OCP1

Agencies

[Federal Register Volume 80, Number 207 (Tuesday, October 27, 2015)]
[Proposed Rules]
[Page 65670]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-27319]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-140379-02, REG-142599-02]
RIN 1545-BC07, 1545-BB23


General Allocation and Accounting Regulations Under Section 141

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Partial withdrawal of notice of proposed rulemaking.

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SUMMARY: This document withdraws a portion of the notice of proposed 
rulemaking published in the Federal Register on September 26, 2006 (71 
FR 56072). The withdrawn portion relates to certain general definitions 
for purposes of section 141 of the Internal Revenue Code and the 
treatment of partnerships for purposes of section 145(a).

DATES: As of October 27, 2015, the notice of proposed rulemaking 
published in the Federal Register on September 26, 2006 (71 FR 56072) 
is partially withdrawn.

FOR FURTHER INFORMATION CONTACT: Zoran Stojanovic, (202) 317-6980 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    On September 26, 2006, the Department of the Treasury and the IRS 
published in the Federal Register proposed regulations (71 FR 56072; 
REG-140379-02, REG-142599-02) (the Proposed Regulations) that would 
amend certain regulations under sections 141 and 145. The Proposed 
Regulations include, among other provisions, certain general 
definitions for purposes of the private business tests under section 
141 and rules regarding the treatment of certain partnerships for 
purposes of the modified private business tests and the ownership test 
under section 145. This document withdraws these general definitions 
and the provision relating to the treatment of partnerships for 
purposes of section 145, because these concepts either are unnecessary 
or are otherwise addressed as a result of other revisions to the 
remaining portions of the Proposed Regulations that are adopted as 
final regulations published elsewhere in this edition of the Federal 
Register.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Partial Withdrawal of a Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, Sec. Sec.  
1.141-1(b) and 1.145-2(c)(3) of the notice of proposed rulemaking (REG-
140379-02, REG-142599-02) published in the Federal Register on 
September 26, 2006 (71 FR 56072), are withdrawn.

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2015-27319 Filed 10-26-15; 8:45 am]
BILLING CODE 4830-01-P