Statutory Limitations on Like-Kind Exchanges; Correction, 10457-10458 [2021-00895]

Download as PDF Federal Register / Vol. 86, No. 33 / Monday, February 22, 2021 / Rules and Regulations DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 24 CFR Part 3280 [Docket No. FR–6149–C–03] RIN 2502–AJ49 Manufactured Home Construction and Safety Standards; Correction AGENCY: Office of General Counsel, Final rule; correction. HUD is correcting a final rule published in the Federal Register on January 12, 2021, entitled, ‘‘Manufactured Home Construction and Safety Standards’’. The final rule amends the Federal Manufactured Home Construction and Safety Standards (the Construction and Safety Standards) by adopting the third set of recommendations made to HUD by the Manufactured Housing Consensus Committee (MHCC), as modified by HUD. SUMMARY: DATES: Effective March 15, 2021. tkelley on DSKBCP9HB2PROD with RULES FOR FURTHER INFORMATION CONTACT: Aaron Santa Anna, Associate General Counsel for Legislation and Regulations, Department of Housing and Urban Development, 451 7th Street SW, Room 10238, Washington, DC 20410; telephone number 202–708–1793 (this is not a toll-free number). Persons with hearing or speech impairments may access this number through TTY by calling the toll-free Federal Information Relay Service at 800–877–8339 (this is a toll-free number). SUPPLEMENTARY INFORMATION: On January 12, 2021 (86 FR 2496) (FR Doc. 2020–28227), HUD issued a final rule amending the Federal Manufactured Home Construction and Safety Standards (the Construction and Safety Standards) by adopting the third set of recommendations made to HUD by the Manufactured Housing Consensus Committee (MHCC), as modified by HUD. The adoption of the third set of recommendations revised the Manufactured Housing Construction and Safety Standards codified in title 24 of the Code of Federal Regulations, including those at part 3280. This notice corrects two inadvertent errors, one in an amendatory instruction, and one in the regulatory text. In amendatory instruction 16, for 24 CFR part 3280, on page 2520 second column, the amendatory instruction states, ‘‘In § 3280.305, revise paragraphs (a), (e)(1), (g)(6), and (h)(5) to read as follows:’’ The amendatory instruction for paragraphs (a), (e)(1), and (g)(6) are VerDate Sep<11>2014 16:23 Feb 19, 2021 Jkt 253001 Corrections In the Federal Register of January 12, 2021, in FR Doc. 2020–28227, the following corrections are made: HUD. ACTION: correct. However, paragraph (h) only contains paragraphs (1)–(4) and there is no paragraph (h)(5) to revise. Second, § 3280.305, paragraph (h)(5) incorrectly states, ‘‘. . . provided that the requirements in paragraphs (h)(5)(i) through (v) of this section are met.’’ Paragraph (h)(5) contains only four paragraphs (i) through (iv). § 3280.305 [Corrected] 1. On page 2520, in the second column, in part 3280, in amendment 16, the instruction ‘‘In § 3280.305, revise paragraphs (a), (e)(1), (g)(6), and (h)(5) to read as follows:’’ is corrected to read, ‘‘In § 3280.305, revise paragraphs (a), (e)(1), and (g)(6) and add paragraph (h)(5) to read as follows:’’. ■ 2. On page 2520, in the third column, in § 3280.305, in paragraph (h)(5) introductory text, the paragraph reference ‘‘(h)(5)(i) through (v)’’ is corrected to read ‘‘(h)(5)(i) through (iv)’’. ■ Aaron Santa Anna, Associate General Counsel for Legislation and Regulations. [FR Doc. 2021–03155 Filed 2–19–21; 8:45 am] BILLING CODE 4210–67–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9935] RIN 1545–BP02 Statutory Limitations on Like-Kind Exchanges; Correction Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. AGENCY: This document contains corrections to the final regulations (Treasury Decision 9935) that were published in the Federal Register on Wednesday, December 2, 2020. The final regulations providing guidance under section 1031 of the Internal Revenue Code (Code) to implement recent statutory changes to that section. DATES: These corrections are effective on February 22, 2021 and is applicable on December 2, 2020. FOR FURTHER INFORMATION CONTACT: Edward C. Schwartz at (202) 317–4740, or Suzanne R. Sinno at (202) 317–4718 (not toll-free numbers). SUMMARY: PO 00000 Frm 00019 Fmt 4700 Sfmt 4700 10457 SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9935) that are the subject of this correction are issued under section 1031 of the Internal Revenue Code. Need for Correction As published the final regulations (TD 9935) contain errors that needs to be corrected. Correction of Publication Accordingly, the final regulations (TD 9935), that are the subject of FR Doc. FR Doc. 2020–26313, published on December 2, 2020 (85 FR 77365), are corrected to read as follows: 1. On page 77374, in the third column, the fifth line from the top of the first full paragraph; and the eighteenth line from the bottom of the paragraph, the language ‘‘exchange to’’ is corrected to read ‘‘exchanges to’’; and ‘‘after’’ is corrected to read ‘‘before’’. 2. On page 77375, in the first column, the tenth line from the top, and the fifth and sixth line from the bottom of the second full paragraph, the language ‘‘located (local law test).’’ is corrected to read ‘‘located.’’; and ‘‘mines’’ is corrected to read ‘‘mines,’’ and ‘‘wells’’ is corrected to read ‘‘wells,’’. 3. On page 77375, in the third column, the twenty-third line and the second sentence from the bottom of the first partial paragraph, the language ‘‘relative’’ is corrected to read ‘‘relative to’’; and ‘‘Under the proposed regulations, the intangible asset, such as mineral extraction rights or timber cutting rights, that produces income other than for the use or occupancy of space and would not be considered real property.’’ is corrected to read ‘‘Under the proposed regulations, intangible assets, such as mineral extraction rights or timber cutting rights, that produce income other than for the use or occupancy of space would not be considered real property.’’ 4. On page 77376, in the second column, the eleventh line from the top of the first partial paragraph, the language ‘‘exchange’’ is corrected to read ‘‘exchanges’’. 5. On page 77376, in the second column, the eighth line from the top of the third full paragraph, the language ‘‘numbers’’ is corrected to read ‘‘number’’. 6. On page 77376, in the third column, the fourteenth and fifteenth lines from the bottom of the first partial paragraph, the language ‘‘numbers for those forms’’ is corrected to read ‘‘number for the form’’. E:\FR\FM\22FER1.SGM 22FER1 10458 Federal Register / Vol. 86, No. 33 / Monday, February 22, 2021 / Rules and Regulations 7. On page 77376, in the third column, thirteenth line from the top of the first full paragraph, the language ‘‘control numbers’’ is corrected to read ‘‘control number’’. Crystal Pemberton, Senior Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). Editorial note: This document was received at the Office of the Federal Register on January 12, 2021. [FR Doc. 2021–00895 Filed 2–19–21; 8:45 am] BILLING CODE 4830–01–P FEDERAL COMMUNICATIONS COMMISSION 47 CFR Part 64 [CG Docket Nos. 13–24, 10–51, and 03–123; DA 20–1373; FRS 17295] Comment Sought IP CTS Rates Reconsideration Petitions Federal Communications Commission. ACTION: Petitions for reconsideration. AGENCY: In this document, the Commission seeks comment on two petitions for reconsideration of the IP CTS Compensation Order (Petitions), in which the Commission set compensation rates for internet Protocol Captioned Telephone Service (IP CTS). DATES: Oppositions to the Petitions are due March 9, 2021 and replies to an opposition are due March 19, 2021. ADDRESSES: Oppositions and replies may be filed, identified by CG Docket Nos. 13–24, 10–51, and 03–123, using the Commission’s Electronic Comment Filing System (ECFS). • Electronic Filers: Comments may be filed electronically using the internet by tkelley on DSKBCP9HB2PROD with RULES SUMMARY: VerDate Sep<11>2014 16:23 Feb 19, 2021 Jkt 253001 accessing the ECFS: https:// www.fcc.gov/ecfs/filings. • Paper Filers: Parties who choose to file by paper must file an original and one copy of each filing. If more than one docket or rulemaking number appears in the caption of this proceeding, filers must submit two additional copies for each additional docket or rulemaking number. Æ Filings can be sent by hand or messenger delivery, by commercial overnight courier, or by first-class or overnight U.S. Postal Service mail. All filings must be addressed to the Commission’s Secretary, Office of the Secretary, Federal Communications Commission. Æ All hand-delivered or messengerdelivered paper filings for the Commission’s Secretary must be delivered to Secretary’s Office at 9050 Junction Drive, Annapolis Junction, MD 20701. The filing hours are 8:00 a.m. to 4:00 p.m., Monday through Friday. All hand deliveries must be held together with rubber bands or fasteners. Any envelopes and boxes must be disposed of before entering the building. Æ Commercial overnight mail (other than U.S. Postal Service Express Mail and Priority Mail) must be sent to 9050 Junction Drive, Annapolis Junction, MD 20701. Æ U.S. Postal Service first-class, Express, and Priority mail must be addressed to 45 L Street NE, Washington DC 20554. FOR FURTHER INFORMATION CONTACT: Michael Scott, Consumer and Governmental Affairs Bureau at: (202) 418–1264; email: Michael.Scott@fcc.gov. SUPPLEMENTARY INFORMATION: This is a summary of the Commission’s Public Notice, in CG Docket Nos. 13–24, 10–51, and 03–123, DA 20–1373, released on November 19, 2020. The full text of the Petitions can be accessed online via the PO 00000 Frm 00020 Fmt 4700 Sfmt 9990 Commission’s Electronic Comment Filing System at: https://apps.fcc.gov/ ecfs/. To request materials in accessible formats for people with disabilities (Braille, large print, electronic files, audio format), send an email to fcc504@ fcc.gov or call the Consumer and Governmental Affairs Bureau at 202– 418–0530. Synopsis 1. The Commission seeks comment on two petitions for reconsideration of the IP CTS Compensation Order, published at 85 FR 64971, October 14, 2020, in which the Commission set compensation rates for IP CTS of $1.42 per minute, effective December 1, 2020, through June 30, 2021, and $1.30 per minute, effective July 1, 2021, through June 30, 2022. 2. IDT Telecom, Inc. (IDT), a contributor to the Telecommunications Relay Services (TRS) Fund, contends that, because the Commission reduced the IP CTS compensation rate for the current 2020–21 TRS Fund Year, the Commission also should have reduced the applicable Fund contribution factor. 3. T-Mobile USA, Inc., on behalf of Sprint Communications Company L.P. (Sprint Accessibility), an IP CTS provider, asserts the Commission did not have a reasoned basis for adopting a single cost-based rate rather than a tiered rate structure and did not adequately consider certain costs. Federal Communications Commission. Robert Garza, Legal Advisor, Consumer and Governmental Affairs Bureau. Editorial Note: This document was received at the Office of the Federal Register on January 19, 2021. [FR Doc. 2021–01580 Filed 2–19–21; 8:45 am] BILLING CODE 6712–01–P E:\FR\FM\22FER1.SGM 22FER1

Agencies

[Federal Register Volume 86, Number 33 (Monday, February 22, 2021)]
[Rules and Regulations]
[Pages 10457-10458]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-00895]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9935]
RIN 1545-BP02


Statutory Limitations on Like-Kind Exchanges; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to the final regulations 
(Treasury Decision 9935) that were published in the Federal Register on 
Wednesday, December 2, 2020. The final regulations providing guidance 
under section 1031 of the Internal Revenue Code (Code) to implement 
recent statutory changes to that section.

DATES: These corrections are effective on February 22, 2021 and is 
applicable on December 2, 2020.

FOR FURTHER INFORMATION CONTACT: Edward C. Schwartz at (202) 317-4740, 
or Suzanne R. Sinno at (202) 317-4718 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9935) that are the subject of this 
correction are issued under section 1031 of the Internal Revenue Code.

Need for Correction

    As published the final regulations (TD 9935) contain errors that 
needs to be corrected.

Correction of Publication

    Accordingly, the final regulations (TD 9935), that are the subject 
of FR Doc. FR Doc. 2020-26313, published on December 2, 2020 (85 FR 
77365), are corrected to read as follows:
    1. On page 77374, in the third column, the fifth line from the top 
of the first full paragraph; and the eighteenth line from the bottom of 
the paragraph, the language ``exchange to'' is corrected to read 
``exchanges to''; and ``after'' is corrected to read ``before''.
    2. On page 77375, in the first column, the tenth line from the top, 
and the fifth and sixth line from the bottom of the second full 
paragraph, the language ``located (local law test).'' is corrected to 
read ``located.''; and ``mines'' is corrected to read ``mines,'' and 
``wells'' is corrected to read ``wells,''.
    3. On page 77375, in the third column, the twenty-third line and 
the second sentence from the bottom of the first partial paragraph, the 
language ``relative'' is corrected to read ``relative to''; and ``Under 
the proposed regulations, the intangible asset, such as mineral 
extraction rights or timber cutting rights, that produces income other 
than for the use or occupancy of space and would not be considered real 
property.'' is corrected to read ``Under the proposed regulations, 
intangible assets, such as mineral extraction rights or timber cutting 
rights, that produce income other than for the use or occupancy of 
space would not be considered real property.''
    4. On page 77376, in the second column, the eleventh line from the 
top of the first partial paragraph, the language ``exchange'' is 
corrected to read ``exchanges''.
    5. On page 77376, in the second column, the eighth line from the 
top of the third full paragraph, the language ``numbers'' is corrected 
to read ``number''.
    6. On page 77376, in the third column, the fourteenth and fifteenth 
lines from the bottom of the first partial paragraph, the language 
``numbers for those forms'' is corrected to read ``number for the 
form''.

[[Page 10458]]

    7. On page 77376, in the third column, thirteenth line from the top 
of the first full paragraph, the language ``control numbers'' is 
corrected to read ``control number''.

Crystal Pemberton,
Senior Federal Register Liaison, Publications and Regulations Branch, 
Legal Processing Division, Associate Chief Counsel (Procedure and 
Administration).

    Editorial note:  This document was received at the Office of the 
Federal Register on January 12, 2021.
[FR Doc. 2021-00895 Filed 2-19-21; 8:45 am]
BILLING CODE 4830-01-P

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