Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception, 60358 [C1-2020-18543]

Download as PDF 60358 Federal Register / Vol. 85, No. 187 / Friday, September 25, 2020 / Rules and Regulations 14 CFR part 91, subpart K, the FAA suggests that you notify your principal inspector, or lacking a principal inspector, the manager of the local flight standards district office or certificate holding district office, before operating any aircraft complying with this AD through an AMOC. (h) Additional Information (1) Bell Helicopter Alert Service Bulletin 429–15–21, Revision B, dated May 11, 2017, which is not incorporated by reference, contains additional information about the subject of this AD. For service information identified in this AD, contact Bell Helicopter Textron Canada Limited, 12,800 Rue de l’Avenir, Mirabel, Quebec J7J1R4; telephone 450–437–2862 or 800–363–8023; fax 450– 433–0272; or at https:// www.bellcustomer.com. You may view the referenced service information at the FAA, Office of the Regional Counsel, Southwest Region, 10101 Hillwood Pkwy., Room 6N– 321, Fort Worth, TX 76177. (2) The subject of this AD is addressed in Transport Canada Civil Aviation (Transport Canada) AD No. CF–2016–11R2, dated October 18, 2017. You may view the Transport Canada AD on the internet at https://www.regulations.gov in Docket No. FAA–2018–0334. (i) Subject Joint Aircraft Service Component (JASC) Code: 2700, Flight Control System. Issued on September 21, 2020. Lance T. Gant, Director, Compliance & Airworthiness Division, Aircraft Certification Service. 2. On page 53074, in the second column, in the second full paragraph, in the 15th line ‘‘$1 ×’’ should read ‘‘$1x’’. 3. On page 53074, in the second column, in the second full paragraph, in the 17th line ‘‘$99 ×’’ should read ‘‘$99x’’. 4. (a) On page 53075, in the third column, in the first full paragraph, in the 11th line ‘‘$100 ×’’ should read ‘‘$100x’’. (b) On the same page, in the same column, in the same paragraph, in the 13th line ‘‘$100 ×’’ should read ‘‘$100x’’. (c) On the same page, in the same column, in the same paragraph, in the 15th line ‘‘$100 ×’’ should read ‘‘$100x’’. (d) On the same page, in the same column, in the same paragraph, in the 20th line ‘‘$100 ×’’ should read ‘‘$100x’’. (e) On the same page, in the same column, in the same paragraph, in the 27th line ‘‘$100 ×’’ should read ‘‘$100x’’. (f) On the same page, in the same column, in the same paragraph, in the 37th line ‘‘$100 ×’’ should read ‘‘$100x’’. § 1.245A–5 [Corrected] 5. On page 53086, in § 1.245A–5, in the third column, in the second full paragraph, in the 19th line the heading ‘‘(B) Special rules regarding carryover foreign target stock.’’ should start a new paragraph. [FR Doc. 2020–21127 Filed 9–24–20; 8:45 am] BILLING CODE 4910–13–P [FR Doc. C1–2020–18543 Filed 9–24–20; 8:45 am] DEPARTMENT OF THE TREASURY BILLING CODE 1301–00–D Internal Revenue Service DEPARTMENT OF THE TREASURY 26 CFR Part 1 Alcohol and Tobacco Tax and Trade Bureau [TD 9909] RIN 1545–BP35 khammond on DSKJM1Z7X2PROD with RULES Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception Correction In rule document 2020–18543 beginning on page 53068 in the issue of Thursday, August 27, 2020, make the following corrections: 1. (a) On page 53074, in the second column, in the second full paragraph, in the ninth line ‘‘$100 ×’’ should read ‘‘$100x’’. (b) On the same page, in the same column, in the same paragraph, in the 13th line ‘‘$100 ×’’ should read ‘‘$100x’’. (c) On the same page, in the same column, in the same paragraph, in the 21st line ‘‘$100 ×’’ should read ‘‘$100x’’. VerDate Sep<11>2014 19:33 Sep 24, 2020 Jkt 250001 27 CFR Part 9 [Docket No. TTB–2019–0006; T.D. TTB–163; Ref: Notice No. 184] RIN 1513–AC42 Establishment of the Candy Mountain Viticultural Area and Modification of the Yakima Valley Viticultural Area Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Final rule; Treasury decision. AGENCY: The Alcohol and Tobacco Tax and Trade Bureau (TTB) establishes the approximately 815-acre ‘‘Candy Mountain’’ viticultural area in Benton County, Washington. TTB is also expanding the boundary of the existing 1,093-square mile Yakima Valley viticultural area by approximately 72 SUMMARY: PO 00000 Frm 00004 Fmt 4700 Sfmt 4700 acres in order to avoid a partial overlap with the newly established Candy Mountain viticultural area. Both the existing Yakima Valley viticultural area and the newly established Candy Mountain viticultural area are located entirely within the existing Columbia Valley viticultural area. TTB designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. DATES: This final rule is effective October 26, 2020. FOR FURTHER INFORMATION CONTACT: Karen A. Thornton, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005; phone 202–453–1039, ext. 175. SUPPLEMENTARY INFORMATION: Background on Viticultural Areas TTB Authority Section 105(e) of the Federal Alcohol Administration Act (FAA Act), 27 U.S.C. 205(e), authorizes the Secretary of the Treasury to prescribe regulations for the labeling of wine, distilled spirits, and malt beverages. The FAA Act provides that these regulations should, among other things, prohibit consumer deception and the use of misleading statements on labels and ensure that labels provide the consumer with adequate information as to the identity and quality of the product. The Alcohol and Tobacco Tax and Trade Bureau (TTB) administers the FAA Act pursuant to section 1111(d) of the Homeland Security Act of 2002, codified at 6 U.S.C. 531(d). The Secretary has delegated the functions and duties in the administration and enforcement of these provisions to the TTB Administrator through Treasury Order 120–01, dated December 10, 2013 (superseding Treasury Order 120–01, dated January 24, 2003). Part 4 of the TTB regulations (27 CFR part 4) authorizes TTB to establish definitive viticultural areas and regulate the use of their names as appellations of origin on wine labels and in wine advertisements. Part 9 of the TTB regulations (27 CFR part 9) sets forth standards for the preparation and submission to TTB of petitions for the establishment or modification of American viticultural areas (AVAs) and lists the approved AVAs. Definition Section 4.25(e)(1)(i) of the TTB regulations (27 CFR 4.25(e)(1)(i)) defines a viticultural area for American wine as a delimited grape-growing region having E:\FR\FM\25SER1.SGM 25SER1

Agencies

[Federal Register Volume 85, Number 187 (Friday, September 25, 2020)]
[Rules and Regulations]
[Page 60358]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2020-18543]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9909]
RIN 1545-BP35


Limitation on Deduction for Dividends Received From Certain 
Foreign Corporations and Amounts Eligible for Section 954 Look-Through 
Exception

Correction

    In rule document 2020-18543 beginning on page 53068 in the issue of 
Thursday, August 27, 2020, make the following corrections:
    1. (a) On page 53074, in the second column, in the second full 
paragraph, in the ninth line ``$100 x'' should read ``$100x''.
    (b) On the same page, in the same column, in the same paragraph, in 
the 13th line ``$100 x'' should read ``$100x''.
    (c) On the same page, in the same column, in the same paragraph, in 
the 21st line ``$100 x'' should read ``$100x''.
    2. On page 53074, in the second column, in the second full 
paragraph, in the 15th line ``$1 x'' should read ``$1x''.
    3. On page 53074, in the second column, in the second full 
paragraph, in the 17th line ``$99 x'' should read ``$99x''.
    4. (a) On page 53075, in the third column, in the first full 
paragraph, in the 11th line ``$100 x'' should read ``$100x''.
    (b) On the same page, in the same column, in the same paragraph, in 
the 13th line ``$100 x'' should read ``$100x''.
    (c) On the same page, in the same column, in the same paragraph, in 
the 15th line ``$100 x'' should read ``$100x''.
    (d) On the same page, in the same column, in the same paragraph, in 
the 20th line ``$100 x'' should read ``$100x''.
    (e) On the same page, in the same column, in the same paragraph, in 
the 27th line ``$100 x'' should read ``$100x''.
    (f) On the same page, in the same column, in the same paragraph, in 
the 37th line ``$100 x'' should read ``$100x''.


Sec.  1.245A-5  [Corrected]

    5. On page 53086, in Sec.  1.245A-5, in the third column, in the 
second full paragraph, in the 19th line the heading ``(B) Special rules 
regarding carryover foreign target stock.'' should start a new 
paragraph.

[FR Doc. C1-2020-18543 Filed 9-24-20; 8:45 am]
BILLING CODE 1301-00-D