Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction, 76205-76206 [2015-30869]

Download as PDF Federal Register / Vol. 80, No. 235 / Tuesday, December 8, 2015 / Rules and Regulations 76205 APPENDIX TO AD 2015–24–05—MODELS AFFECTED/MODEL SERIAL NUMBERS/APPLICABLE TEXT FOR SUPPLEMENTAL PAGE TO PILOT’S OPERATING HANDBOOK (POH)/AIRPLANE FLIGHT MANUAL (AFM)—Continued Models affected Model serial No. Placard text for limitations section of the POH/AFM PA–23–250 (six place) Aztec ‘‘C’’ PA–E23–250 (six place) Aztec ‘‘C’’. 27–2505 through 27–3836, 27–3838 through 27–3943. PA–23–250 (six place) Aztec ‘‘D’’ PA–E23–250 (six place) Aztec ‘‘D’’. 27–3837, 27–3944 through 27–4425, 27– 4427 through 27–4573. PA–23–250 (six place) Aztec ‘‘E’’ PA–E23–250 (six place) Aztec ‘‘E’’. 27–4426, 27–4574 through 27–7405476 ........ PA–30 Twin Comanche ..................................... 30–1 through 30–2000 ..................................... PA–39 Twin Comanche ..................................... 39–1 through 39–155 ....................................... WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN 1⁄2 FULL. WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN 1⁄2 FULL. WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN 1⁄2 FULL. WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN 1⁄4 FULL. WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN 1⁄4 FULL. Issued in Kansas City, Missouri, on November 24, 2015. Pat Mullen, Acting Manager, Small Airplane Directorate, Aircraft Certification Service. [FR Doc. 2015–30633 Filed 12–7–15; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9739] RIN 1545–BF51; 1545–BM78 Lhorne on DSK9F6TC42PROD with RULES Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: This document contains corrections to final regulations (TD SUMMARY: VerDate Sep<11>2014 14:14 Dec 07, 2015 Jkt 238001 9739) that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F), and which were published in the Federal Register on Monday, September 21, 2015 (80 FR 56904). DATES: This correction is effective December 8, 2015 and applicable September 21, 2015. FOR FURTHER INFORMATION CONTACT: Douglas C. Bates at (202) 317–6065 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9739) that are the subject of this correction are under section 367 and 368 of the Internal Revenue Code. Need for Correction As published, the final regulation (TD 9739) contains 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. PO 00000 Frm 00005 Fmt 4700 Sfmt 4700 Correction of Publication Accordingly, 26 CFR part 1 is amended by making the following correcting amendments: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.368–2 is amended by revising the last sentence of paragraph (m)(4) Example 5. and revising the third sentence of Example 7. to read as follows: ■ § 1.368–2 * Definition of terms. * * (m) * * * (4) * * * * * Example 5. * * * The result would be the same with respect to qualification under section 368(a)(1)(F) if, instead of merging into S2, S1 completely liquidates or is deemed to liquidate by reason of a conversion in an entity disregarded as separate from its owner under § 301.7701–3 of this chapter. * E:\FR\FM\08DER1.SGM * * 08DER1 * * 76206 Federal Register / Vol. 80, No. 235 / Tuesday, December 8, 2015 / Rules and Regulations Example 7. * * * Each of T, P, and S is a State A corporation engaged in a manufacturing business. DEPARTMENT OF HOMELAND SECURITY * Coast Guard * * * * Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015–30869 Filed 12–7–15; 8:45 am] BILLING CODE 4830–01–P 33 CFR Part 100 [Docket No. USCG–2015–0783] Special Local Regulations; Recurring Marine Events in the Seventh Coast Guard District Coast Guard, DHS. ACTION: Notice of enforcement. AGENCY: DEPARTMENT OF DEFENSE Office of the Secretary 32 CFR Part 88 [Docket ID: DOD–2013–OS–0236] RIN 0790–AJ17 Transition Assistance Program (TAP) for Military Personnel; Correction Under Secretary of Defense for Personnel and Readiness, DoD. AGENCY: ACTION: Interim final rule; correction. On Monday, November 30, 2015 (80 FR 74678–74694), the Department of Defense published an interim final rule titled Transition Assistance Program (TAP) for Military Personnel. Subsequent to the publication of the interim final rule, the Department of Defense discovered that the phone number in the FOR FURTHER INFORMATION CONTACT section was not correct. SUMMARY: This correction is effective on December 8, 2015. DATES: FOR FURTHER INFORMATION CONTACT: Ron Horne, 703–614–8631. On page 74679, in the first column, the FOR FURTHER INFORMATION CONTACT section is revised to correct the phone number to read as set forth above. SUPPLEMENTARY INFORMATION: Dated: December 2, 2015. Aaron Siegel, Alternate OSD Federal Register Liaison Officer, Department of Defense. [FR Doc. 2015–30839 Filed 12–7–15; 8:45 am] Lhorne on DSK9F6TC42PROD with RULES BILLING CODE 5001–06–P VerDate Sep<11>2014 14:14 Dec 07, 2015 The Coast Guard will enforce the regulation pertaining to the Charleston Parade of Boats from 4:00 p.m. through 8:00 p.m. on December 12, 2015. This action is necessary to ensure safety of life on navigable waters of the United States during the Charleston Parade of Boats. During the enforcement period, the special local regulation establishes a regulated area which will prohibit all people and vessels from entering. Vessels may enter, transit through, anchor in, or remain within the area if authorized by the Captain of the Port Charleston or a designated representative. DATES: The Charleston Parade of Boats regulation in 33 CFR 100.701 will be enforced from 4:00 p.m. through 8:00 p.m. December 12, 2015. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email LT John Downing, Sector Charleston Office of Waterways Management, Coast Guard; telephone 843–740–3184, email John.Z.Downing@ uscg.mil. SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the special local regulation for the Charleston Parade of Boats in 33 CFR 100.701 Table 1 from 4:00 p.m. through 8:00 p.m. on December 12, 2015. Under the provisions of 33 CFR 100.701 no vessels or people may enter the regulated area, unless it receives permission to do so from the Captain of the Port. Only event sponsors, designated participants, and official patrol vessels are allowed to enter the regulated area. This rule creates a regulated area that will encompass a portion of the waterways during the parade transit from Charleston Harbor Anchorage A through Bennis Reach, Horse Reach, Hog Island Reach, Town Creek Lower Reach, Ashley River, and finishing at City Marina. Spectator vessels may transit outside the regulated area, but may not anchor, block, loiter in, or impede the transit of parade participants or official patrol vessels. The Coast Guard may be assisted by SUMMARY: Jkt 238001 PO 00000 Frm 00006 Fmt 4700 Sfmt 4700 other Federal, State, or local law enforcement agencies in enforcing this regulation. This document is issued under authority of 33 CFR 100.701 and 5 U.S.C. 552 (a). The Coast Guard will provide notice of the regulated areas by Local Notice to Mariners, Broadcast Notice to Mariners, and on-scene designated representatives. Dated: November 10, 2015. G.L. Tomasulo, Captain, U.S. Coast Guard, Captain of the Port Charleston. [FR Doc. 2015–30908 Filed 12–7–15; 8:45 am] BILLING CODE 9110–04–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 165 [Docket Number USCG–2014–1044] RIN 1625–AA00 Safety Zone; Shore (Belt) Parkway Bridge Construction, Mill Basin; Brooklyn, NY Coast Guard, DHS. Final rule. AGENCY: ACTION: The Coast Guard is establishing a safety zone on the navigable waters of Mill Basin surrounding the Shore (Belt) Parkway Bridge. This rule allows the Coast Guard to prohibit all vessel traffic through the safety zone during bridge replacement operations, both planned and unforeseen, that could pose an imminent hazard to persons and vessels operating in the area. This rule is necessary to provide for the safety of life in the vicinity of the construction of the new Shore (Belt) Parkway Bridge and demolition of the old Shore (Belt) Parkway Bridge. DATES: This rule is effective January 7, 2016. ADDRESSES: To view documents mentioned in this preamble as being available in the docket, go to http:// www.regulations.gov, type USCG–2014– 1044 in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ Click on Open Docket Folder on the line associated with this rule. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email Mr. Jeff Yunker, Coast Guard Sector New York Waterways Management Division, U.S. Coast Guard 718–354–4195, email Jeff.M.Yunker@ uscg.mil. SUMMARY: E:\FR\FM\08DER1.SGM 08DER1

Agencies

[Federal Register Volume 80, Number 235 (Tuesday, December 8, 2015)]
[Rules and Regulations]
[Pages 76205-76206]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-30869]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9739]
RIN 1545-BF51; 1545-BM78


Reorganizations Under Section 368(a)(1)(F); Section 367(a) and 
Certain Reorganizations Under Section 368(a)(1)(F); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9739) that provide guidance regarding the qualification of a 
transaction as a corporate reorganization under section 368(a)(1)(F), 
and which were published in the Federal Register on Monday, September 
21, 2015 (80 FR 56904).

DATES: This correction is effective December 8, 2015 and applicable 
September 21, 2015.

FOR FURTHER INFORMATION CONTACT: Douglas C. Bates at (202) 317-6065 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9739) that are the subject of this 
correction are under section 367 and 368 of the Internal Revenue Code.

Need for Correction

    As published, the final regulation (TD 9739) contains 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 amended 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 1.368-2 is amended by revising the last sentence of 
paragraph (m)(4) Example 5. and revising the third sentence of Example 
7. to read as follows:


Sec.  1.368-2  Definition of terms.

* * * * *
    (m) * * *
    (4) * * *
    Example 5. * * * The result would be the same with respect to 
qualification under section 368(a)(1)(F) if, instead of merging into 
S2, S1 completely liquidates or is deemed to liquidate by reason of 
a conversion in an entity disregarded as separate from its owner 
under Sec.  301.7701-3 of this chapter.
* * * * *

[[Page 76206]]

    Example 7. * * * Each of T, P, and S is a State A corporation 
engaged in a manufacturing business.
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-30869 Filed 12-7-15; 8:45 am]
BILLING CODE 4830-01-P