Transfers of Certain Property by U.S. Persons to Partnerships With Related Foreign Partners; Correction, 8726 [2020-02653]
Download as PDF
8726
Federal Register / Vol. 85, No. 32 / Tuesday, February 18, 2020 / Rules and Regulations
4. On page 3835, in the third column,
the third line from the bottom of the
page, ‘‘filed before March 17’’ is
corrected to read ‘‘filed before July 17.’’
■
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2020–02654 Filed 2–14–20; 8:45 am]
BILLING CODE 4830–01–P
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
§ 1.721(c)–6
[Amended]
Internal Revenue Service
[FR Doc. 2020–02653 Filed 2–14–20; 8:45 am]
BILLING CODE 4830–01–P
26 CFR Part 1
[TD 9891]
I. Executive Summary
II. Background
III. Summary and Explanation
IV. Agency Determinations
A. Economic Analysis and Regulatory
Flexibility Analysis
B. Legal Considerations
C. Paperwork Reduction Act
D. Federalism
E. State Plans
F. Unfunded Mandates Reform Act of 1995
V. Authority and Signature
RIN 1545–BM95
DEPARTMENT OF LABOR
I. Executive Summary
Transfers of Certain Property by U.S.
Persons to Partnerships With Related
Foreign Partners; Correction
Occupational Safety and Health
Administration
This rule corrects certain minor errors
in 27 OSHA standards and regulations
in 29 CFR parts 1904, 1910, 1915, 1918,
and 1926. The corrections concern the
following regulations and standards: (a)
Recording and Reporting Injuries and
Illnesses Regulations—including: Partial
exemptions; annual summary of workrelated injuries and illnesses; and
definitions; (b) Occupational Safety and
Health Standards for General Industry—
including: Applicability of standards to
employments in territories; definition
and requirements for nationally
recognized testing laboratories;
electrical generation, transmission, and
distribution; lead; and cadmium; (c)
Occupational Safety and Health
Standards for Shipyard Employment—
eye and face protection against welding
radiation; (d) Safety and Health
Regulations for Longshoring—
recommended Specific Program
Elements for first aid training; and (e)
Safety and Health Regulations for
Construction—including: General safety
and health provisions concerning
applicability to employments in
territories; lead; hazardous waste
operations and emergency response;
electrical use of flexible cords and
cables; scaffolds; fall protection-roof
width determinations; helicoptershoists-elevators-and-conveyorspersonnel hoists; excavation-Appendix
A; steel erection-joists tables; metal
decking and shear connectors; fall
hazard training; underground
construction; electric power
transmission and distribution
definitions; asbestos; cadmium; and
cranes and derricks—routine access to
underground construction. The
corrections revise typographical errors,
including extraneous or omitted
materials and inaccurate graphics, in the
listed standards.
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains a
correction to final regulations (T.D.
9891) that were published in the
Federal Register on Thursday, January
23, 2020. Treasury Decision 9891
contains final regulations that provide
guidance applicable to transfers of
appreciated property by U.S. persons to
partnerships with foreign partners
related to the transferor.
DATES:
Effective date: These regulations are
effective February 18, 2020 and
applicable January 23, 2020.
Applicability dates: For dates of
applicability, see § 1.721(c)–6.
FOR FURTHER INFORMATION CONTACT:
Chadwick Rowland, (202) 317–6937
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations (TD 9891) that
are the subject of this correction are
issued under section 721 of the Internal
Revenue Code.
Need for Correction
As published, January 23, 2020 (85 FR
3833), the final regulations (TD 9891)
contain an error that needs to be
corrected.
lotter on DSKBCFDHB2PROD with RULES
SUPPLEMENTARY INFORMATION:
Table of Contents
Par. 2. Section 1.721(c)–6(g)(3)(ii) is
amended by removing the date ‘‘March
17, 2020’’ and adding the date ‘‘July 17,
2020,’’ in its place.
■
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
DEPARTMENT OF THE TREASURY
Electronic copies of these documents
are available at OSHA’s web page at
https://www.osha.gov.
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
corrected amendment:
VerDate Sep<11>2014
17:22 Feb 14, 2020
Jkt 250001
29 CFR Parts 1904, 1910, 1915, 1918,
and 1926
[Docket No. OSHA–2015–0012]
RIN 1218–AD12
OSHA Standards and Regulations;
Corrections
Occupational Safety and Health
Administration (OSHA), Labor.
ACTION: Final rule; correcting
amendments.
AGENCY:
In this rule OSHA is
correcting typographical errors,
including extraneous or omitted
materials and inaccurate graphics, in 27
OSHA standards and regulations. These
revisions do not affect the substantive
requirements or coverage of the
standards, do not modify or revoke
existing rights or obligations, and do not
establish new rights or obligations. The
purpose of these correcting amendments
is to reduce regulatory burdens by
correcting the inaccuracies in regulatory
text and graphics. This rule revises
standards in recordkeeping,
construction, general industry, shipyard
employment, and longshoring.
DATES: Effective February 18, 2020.
FOR FURTHER INFORMATION CONTACT:
General information and press
inquiries: Mr. Frank Meilinger, OSHA
Office of Communications, telephone:
(202) 693–1999; email:
meilinger.francis2@dol.gov.
Technical information: Mr. Garvin
Branch, Directorate of Construction;
telephone: (202) 693–2020; fax: (202)
693–1689; email: branch.garvin@
dol.gov.
ADDRESSES: Copies of this Federal
Register document and news releases:
SUMMARY:
PO 00000
Frm 00010
Fmt 4700
Sfmt 4700
E:\FR\FM\18FER1.SGM
18FER1
Agencies
[Federal Register Volume 85, Number 32 (Tuesday, February 18, 2020)]
[Rules and Regulations]
[Page 8726]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-02653]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9891]
RIN 1545-BM95
Transfers of Certain Property by U.S. Persons to Partnerships
With Related Foreign Partners; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final regulations (T.D.
9891) that were published in the Federal Register on Thursday, January
23, 2020. Treasury Decision 9891 contains final regulations that
provide guidance applicable to transfers of appreciated property by
U.S. persons to partnerships with foreign partners related to the
transferor.
DATES:
Effective date: These regulations are effective February 18, 2020
and applicable January 23, 2020.
Applicability dates: For dates of applicability, see Sec.
1.721(c)-6.
FOR FURTHER INFORMATION CONTACT: Chadwick Rowland, (202) 317-6937 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9891) that are the subject of this
correction are issued under section 721 of the Internal Revenue Code.
Need for Correction
As published, January 23, 2020 (85 FR 3833), the final regulations
(TD 9891) contain an error that needs to be corrected.
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
corrected amendment:
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
Sec. 1.721(c)-6 [Amended]
0
Par. 2. Section 1.721(c)-6(g)(3)(ii) is amended by removing the date
``March 17, 2020'' and adding the date ``July 17, 2020,'' in its place.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2020-02653 Filed 2-14-20; 8:45 am]
BILLING CODE 4830-01-P