Allocable Cash Basis and Tiered Partnership Items; Correction, 66485 [2015-27609]
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Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules
901 Locust, Room 301, Kansas City, Missouri
64106; telephone: (816) 329–4159; fax: (816)
329–3047; email: raymond.johnston@faa.gov.
Before using any approved AMOC on any
airplane to which the AMOC applies, notify
your appropriate principal inspector (PI) in
the FAA Flight Standards District Office
(FSDO), or lacking a PI, your local FSDO.
(2) Airworthy Product: For any
requirement in this AD to obtain corrective
actions from a manufacturer or other source,
use these actions if they are FAA-approved.
Corrective actions are considered FAAapproved if they are approved by the State
of Design Authority (or their delegated
agent). You are required to assure the product
is airworthy before it is returned to service.
distributive share of certain allocable
cash basis items and items attributable
to an interest in a lower-tier partnership
during a partnership taxable year in
which a partner’s interest changes.
DATES: Written or electronic comments
and requests for a public hearing for the
notice of proposed rulemaking
published at 80 FR 45905, August 3,
2015, are still being accepted and must
be received by November 2, 2015.
FOR FURTHER INFORMATION CONTACT:
Benjamin H. Weaver at (202) 317–6850
(not a toll free number).
SUPPLEMENTARY INFORMATION:
(h) Related Information
Refer to MCAI European Aviation Safety
Agency (EASA) AD No.: 2015–0184, dated
September 1, 2015; for related information.
You may examine the MCAI on the Internet
at https://www.regulations.gov by searching
for and locating Docket No. FAA–2015–4803.
For service information related to this AD,
contact Britten-Norman Aircraft Limited,
Commodore House, Mountbatten Business
Centre, Millbrook Road East, Southampton
SO15 1HY, United Kingdom; telephone: +44
20 3371 4000; fax: +44 20 3371 4001; email:
info@bnaircraft.com; Internet: https://
www.britten-norman.com/customer-support/.
You may review copies of the referenced
service information at the FAA, Small
Airplane Directorate, 901 Locust, Kansas
City, Missouri 64106. For information on the
availability of this material at the FAA, call
(816) 329–4148.
Issued in Kansas City, Missouri on October
22, 2015.
Melvin Johnson,
Acting Manager, Small Airplane Directorate,
Aircraft Certification Service.
Background
The notice of proposed rulemaking
(REG–109370–10) that is the subject of
these corrections is under section 706 of
the Internal Revenue Code.
Need for Correction
4(d)); ’’ is corrected to read ‘‘in § 1.706–
4(e));’’.
§ 1.706–4
[Corrected]
8. On page 45913, paragraph (e)(4)
Example 3., remove the language
‘‘2015’’ and add the language ‘‘2016’’
wherever it appears.
■ 9. On page 45913, second column,
paragraph (e)(4) Example 3. (iii), sixth
line from the top of the paragraph, the
language ‘‘15, 2016, and PRS determines
that the’’ is corrected to read ‘‘15, 2017,
and PRS determines that the’’.
■
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2015–27609 Filed 10–28–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
As published, the notice of proposed
rulemaking (REG–109370–10) contains
errors that may prove to be misleading
and are in need of clarification.
Internal Revenue Service
26 CFR Part 1
Correction of Publication
[REG–155164–09]
RIN 1545–BJ48
26 CFR Part 1
Accordingly, the notice of proposed
rulemaking (REG–109370–10), that was
the subject of FR Doc. 2015–18817, is
corrected as follows:
■ 1. On page 45906, in the preamble,
first column, the third line from the top
of the column, the language ‘‘section
706(d)(2)(C)(i) to a person who ’’ is
corrected to read ‘‘section 706(d)(2)(D)(i)
to a person who’’.
■ 2. On page 45910, in the preamble,
first column, the eleventh line from the
top of the column, the language
‘‘extraordinary items in § 1.706–4(d)(2)’’
is corrected to read ‘‘extraordinary items
in § 1.706–4(e)(2)’’.
■ 3. On page 45913, third column, the
first line of the signature block, the
language ‘‘Karen L. Schiller,’’ is
corrected to read ‘‘Karen M. Schiller,’’.
[REG–109370–10]
§ 1.706–0
[FR Doc. 2015–27571 Filed 10–28–15; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Allocable Cash Basis and Tiered
Partnership Items; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to a notice of
proposed rulemaking.
AGENCY:
This document contains
corrections to a notice of proposed
rulemaking (REG–109370–10) that was
published in the Federal Register on
Monday, August 3, 2015 (80 FR 45905).
The proposed regulations are regarding
the determination of a partner’s
SUMMARY:
VerDate Sep<11>2014
13:15 Oct 28, 2015
[Corrected]
4. On Page 45910, third column, the
section heading for the entry § 1.706–2
should read ‘‘§ 1.706–2 Certain allocable
cash basis items.’’.
■ 5. On page 49510, third column, the
section heading for the entry § 1.706–3
should read ‘‘§ 1.706–3 Items
attributable to interest in lower-tier
partnership.’’.
■
RIN 1545–BJ34
rmajette on DSK7SPTVN1PROD with PROPOSALS
66485
Jkt 238001
§ 1.706–2
[Corrected]
6. On page 45911, first column, the
section heading should read ‘‘§ 1.706–2
Certain allocable cash basis items.’’.
■ 7. On Page 49511, first column,
paragraph (a)(2)(iii), the last line of the
paragraph, the language ‘‘in § 1.706–
■
PO 00000
Frm 00005
Fmt 4702
Sfmt 4702
United States Property Held by
Controlled Foreign Corporations in
Transactions Involving Partnerships;
Rents and Royalties Derived in the
Active Conduct of a Trade or
Business; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to notice of proposed
rulemaking.
AGENCY:
This document contains
corrections to a notice of proposed
rulemaking (REG–155164–09) that was
published in the Federal Register on
Wednesday, September 2, 2015 (80 FR
53058). The proposed rules are
regarding the treatment as United States
property of property held by a
controlled foreign corporation in
connection with certain transactions
involving partnerships.
DATES: Written or electronic comments
and request for a public hearing for the
notice of proposed rulemaking at 80 FR
53058, September 2, 2015, are still being
accepted and must be received by
December 1, 2015.
FOR FURTHER INFORMATION CONTACT: Rose
E. Jenkins, at (202) 317–6934 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The notice of proposed rulemaking
that is the subject of this document is
E:\FR\FM\29OCP1.SGM
29OCP1
]]>Agencies
[Federal Register Volume 80, Number 209 (Thursday, October 29, 2015)]
[Proposed Rules]
[Page 66485]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-27609]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-109370-10]
RIN 1545-BJ34
Allocable Cash Basis and Tiered Partnership Items; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to a notice of proposed
rulemaking (REG-109370-10) that was published in the Federal Register
on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are
regarding the determination of a partner's distributive share of
certain allocable cash basis items and items attributable to an
interest in a lower-tier partnership during a partnership taxable year
in which a partner's interest changes.
DATES: Written or electronic comments and requests for a public hearing
for the notice of proposed rulemaking published at 80 FR 45905, August
3, 2015, are still being accepted and must be received by November 2,
2015.
FOR FURTHER INFORMATION CONTACT: Benjamin H. Weaver at (202) 317-6850
(not a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-109370-10) that is the
subject of these corrections is under section 706 of the Internal
Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-109370-10)
contains errors that may prove to be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-109370-10),
that was the subject of FR Doc. 2015-18817, is corrected as follows:
0
1. On page 45906, in the preamble, first column, the third line from
the top of the column, the language ``section 706(d)(2)(C)(i) to a
person who '' is corrected to read ``section 706(d)(2)(D)(i) to a
person who''.
0
2. On page 45910, in the preamble, first column, the eleventh line from
the top of the column, the language ``extraordinary items in Sec.
1.706-4(d)(2)'' is corrected to read ``extraordinary items in Sec.
1.706-4(e)(2)''.
0
3. On page 45913, third column, the first line of the signature block,
the language ``Karen L. Schiller,'' is corrected to read ``Karen M.
Schiller,''.
Sec. 1.706-0 [Corrected]
0
4. On Page 45910, third column, the section heading for the entry Sec.
1.706-2 should read ``Sec. 1.706-2 Certain allocable cash basis
items.''.
0
5. On page 49510, third column, the section heading for the entry Sec.
1.706-3 should read ``Sec. 1.706-3 Items attributable to interest in
lower-tier partnership.''.
Sec. 1.706-2 [Corrected]
0
6. On page 45911, first column, the section heading should read ``Sec.
1.706-2 Certain allocable cash basis items.''.
0
7. On Page 49511, first column, paragraph (a)(2)(iii), the last line of
the paragraph, the language ``in Sec. 1.706-4(d)); '' is corrected to
read ``in Sec. 1.706-4(e));''.
Sec. 1.706-4 [Corrected]
0
8. On page 45913, paragraph (e)(4) Example 3., remove the language
``2015'' and add the language ``2016'' wherever it appears.
0
9. On page 45913, second column, paragraph (e)(4) Example 3. (iii),
sixth line from the top of the paragraph, the language ``15, 2016, and
PRS determines that the'' is corrected to read ``15, 2017, and PRS
determines that the''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-27609 Filed 10-28-15; 8:45 am]
BILLING CODE 4830-01-P
