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 http://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]


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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.

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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