Definition of Real Estate Investment Trust Real Property; Correction, 68934 [2016-23991]
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Federal Register / Vol. 81, No. 193 / Wednesday, October 5, 2016 / Rules and Regulations
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Done at Washington, DC on: September 29,
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Alfred V. Almanza,
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Example 10. * * *
Internal Revenue Service
*
26 CFR Part 1
[TD 9784]
RIN 1545–BM05
Definition of Real Estate Investment
Trust Real Property; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final regulations (TD
9784) that were published in the
Federal Register on Wednesday, August
31, 2016 (81 FR 59849). The final
regulations that clarify the definition of
real property for purposes of real estate
investment trust provisions of the
Internal Revenue Code (Code).
DATES: This correction is effective
October 5, 2016 and is applicable on or
after August 31, 2016.
FOR FURTHER INFORMATION CONTACT:
Julanne Allen of the Office of Associate
Chief Counsel (Financial Institutions
and Products) at (202) 317–6945 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations (TD 9784) that
are the subject of this correction are
under section 856 of the Internal
Revenue Code.
Need for Correction
As published, the final regulations
(TD 9784) 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
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.856–10(g) is
amended by revising the first sentence
of Example 10 paragraph (iv) and
revising the fourth sentence of Example
10 paragraph (v) to read as follows:
■
[FR Doc. 2016–24067 Filed 10–4–16; 8:45 am]
§ 1.856–10
Definition of real property.
BILLING CODE 3410–DM–P
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VerDate Sep<11>2014
18:09 Oct 04, 2016
Jkt 241001
(g) * * *
DEPARTMENT OF THE TREASURY
PO 00000
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(iv) The factors described in this paragraph
(g) Example 10 (iii)(A) through (C) and (iii)(E)
through (H) support the conclusion that the
isolation valves and vents and pressure
control and relief valves are structural
components of REIT J’s pipelines within the
meaning of paragraph (d)(3) of this section
and, therefore, are real property. * * *
*
*
*
*
*
(v) * * * The meters and compressors do
not serve the pipelines in their passive
function of providing a conduit for the
natural gas, and are used in connection with
the production of income from the sale and
transportation of natural gas, rather than as
consideration for the use or occupancy of
space within the pipelines.
*
*
*
*
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2016–23991 Filed 10–4–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
[Docket Number USCG–2016–0887]
RIN 1625–AA08
Special Local Regulation; Arkansas
River; Little Rock, AR
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing a temporary special local
regulation controlling movement of
vessels for certain waters of the
Arkansas River. This rule is necessary to
provide for the safety of life on
navigable waters during a rowing regatta
on October 14 and 15, 2016. This
regulation prohibits entry by all vessels,
mariners, and persons into the event
area, a 1.2 mile stretch of the Arkansas
River extending 25-yards from the left
descending bank. All vessels transiting
the regulated area outside of the 25-yard
zone will be limited to slowest speed for
safe navigation to minimize wake unless
specifically authorized by the Captain of
the Port Memphis.
DATES: This rule is effective from 7 a.m.
on October 14, 2016 until 7 p.m. on
October 15, 2016.
ADDRESSES: To view documents
mentioned in this preamble as being
available in the docket, go to
SUMMARY:
E:\FR\FM\05OCR1.SGM
05OCR1
]]>Agencies
[Federal Register Volume 81, Number 193 (Wednesday, October 5, 2016)]
[Rules and Regulations]
[Page 68934]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-23991]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9784]
RIN 1545-BM05
Definition of Real Estate Investment Trust Real Property;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9784) that were published in the Federal Register on Wednesday, August
31, 2016 (81 FR 59849). The final regulations that clarify the
definition of real property for purposes of real estate investment
trust provisions of the Internal Revenue Code (Code).
DATES: This correction is effective October 5, 2016 and is applicable
on or after August 31, 2016.
FOR FURTHER INFORMATION CONTACT: Julanne Allen of the Office of
Associate Chief Counsel (Financial Institutions and Products) at (202)
317-6945 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9784) that are the subject of this
correction are under section 856 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9784) 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 1.856-10(g) is amended by revising the first sentence
of Example 10 paragraph (iv) and revising the fourth sentence of
Example 10 paragraph (v) to read as follows:
Sec. 1.856-10 Definition of real property.
* * * * *
(g) * * *
Example 10. * * *
* * * * *
(iv) The factors described in this paragraph (g) Example 10
(iii)(A) through (C) and (iii)(E) through (H) support the conclusion
that the isolation valves and vents and pressure control and relief
valves are structural components of REIT J's pipelines within the
meaning of paragraph (d)(3) of this section and, therefore, are real
property. * * *
* * * * *
(v) * * * The meters and compressors do not serve the pipelines
in their passive function of providing a conduit for the natural
gas, and are used in connection with the production of income from
the sale and transportation of natural gas, rather than as
consideration for the use or occupancy of space within the
pipelines.
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2016-23991 Filed 10-4-16; 8:45 am]
BILLING CODE 4830-01-P
