Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction, 73458-73459 [2022-26073]

Download as PDF 73458 Federal Register / Vol. 87, No. 229 / Wednesday, November 30, 2022 / Rules and Regulations (2) Where Boeing Alert Requirements Bulletin 747–57A2370 RB, dated March 2, 2022, specifies contacting Boeing for repair instructions: This AD requires doing the repair before further flight using a method approved in accordance with the procedures specified in paragraph (i) of this AD. (i) Alternative Methods of Compliance (AMOCs) (1) The Manager, Seattle ACO Branch, FAA, has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19. In accordance with 14 CFR 39.19, send your request to your principal inspector or responsible Flight Standards Office, as appropriate. If sending information directly to the manager of the certification office, send it to the attention of the person identified in paragraph (j) of this AD. Information may be emailed to: 9-ANMSeattle-ACO-AMOC-Requests@faa.gov. (2) Before using any approved AMOC, notify your appropriate principal inspector, or lacking a principal inspector, the manager of the responsible Flight Standards Office. (3) An AMOC that provides an acceptable level of safety may be used for any repair, modification, or alteration required by this AD if it is approved by The Boeing Company Organization Designation Authorization (ODA) that has been authorized by the Manager, Seattle ACO Branch, FAA, to make those findings. To be approved, the repair method, modification deviation, or alteration deviation must meet the certification basis of the airplane, and the approval must specifically refer to this AD. (j) Related Information For more information about this AD, contact Nicole Tsang, Aerospace Engineer, Cabin Safety and Environmental Systems, FAA, Seattle ACO Branch, 2200 South 216th St., Des Moines, WA 98198; phone and fax: 206–231–3959; email: nicole.s.tsang@faa.gov. (k) Material Incorporated by Reference lotter on DSK11XQN23PROD with RULES1 (1) The Director of the Federal Register approved the incorporation by reference (IBR) of the service information listed in this paragraph under 5 U.S.C. 552(a) and 1 CFR part 51. VerDate Sep<11>2014 15:58 Nov 29, 2022 Jkt 259001 (2) You must use this service information as applicable to do the actions required by this AD, unless the AD specifies otherwise. (i) Boeing Alert Requirements Bulletin 747–57A2370 RB, dated March 2, 2022. (ii) [Reserved] (3) For service information identified in this AD, contact Boeing Commercial Airplanes, Attention: Contractual & Data Services (C&DS), 2600 Westminster Blvd., MC 110–SK57, Seal Beach, CA 90740–5600; telephone 562–797–1717; internet myboeingfleet.com. (4) You may view this service information at the FAA, Airworthiness Products Section, Operational Safety Branch, 2200 South 216th St., Des Moines, WA. For information on the availability of this material at the FAA, call 206–231–3195. (5) You may view this service information that is incorporated by reference at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, fr.inspection@nara.gov, or go to: www.archives.gov/federal-register/cfr/ibrlocations.html. Issued on November 3, 2022. Christina Underwood, Acting Director, Compliance & Airworthiness Division, Aircraft Certification Service. [FR Doc. 2022–26082 Filed 11–29–22; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY The final regulations (TD 9967) subject to this correction are issued under section 42 of the Internal Revenue Code. 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 amendment: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: 26 CFR Part 1 Authority: 26 U.S.C. 7805 * * * [TD 9967] Par. 2. Section 1.42–19 is amended by revising table 2 to paragraph (e)(3)(i) to read as follows: ■ RIN 1545–BO92 Section 42, Low-Income Housing Credit Average Income Test Regulations; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. AGENCY: Frm 00026 Background ■ Internal Revenue Service PO 00000 This document contains a correction to the final regulations (Treasury Decision 9967) published in the Federal Register on Wednesday, October 12, 2022. This correction includes final and temporary regulations setting forth guidance on the average income test for purposes of the low-income housing credit. DATES: These corrections are effective on November 30, 2022 and applicable on or after October 12, 2022. FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Dillon Taylor at (202) 317–4137. SUPPLEMENTARY INFORMATION: SUMMARY: Fmt 4700 Sfmt 4700 § 1.42–19 Average income test. * * * * * * (e) * * (3) * * (i) * * * BILLING CODE 4830–01–P E:\FR\FM\30NOR1.SGM 30NOR1 * Federal Register / Vol. 87, No. 229 / Wednesday, November 30, 2022 / Rules and Regulations 73459 Table 2 to Paragraph (e)(3)(i) 1 2 3 4 5 s 7 8 9 10 * * * * Imputed Income Limitation of the Unit 80 percent of AMGI 80 percent of AMGI 80 percent of AMGI 80 percent of AMGI 60 percent of AMGI 40 percent of AMGI 40 percent of AMGI 40 percent of AMGI 40 percent of AMGI 40 percent of AMGI electronic devices (excluding devices that are new in original packaging, and manufacturer certified new/refurbished) containing or packed with lithium batteries to be mailed only via surface transportation and to bear specified markings. * Oluwafunmilayo A. Taylor, Branch Chief, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2022–26073 Filed 11–29–22; 8:45 am] BILLING CODE 4830–01–C Effective date: This rule is effective December 1, 2022. DATES: Dale Kennedy, (202) 268–6592, or Jennifer Cox, (202) 268–2108. SUPPLEMENTARY INFORMATION: FOR FURTHER INFORMATION CONTACT: POSTAL SERVICE 39 CFR Part 111 New Mailing Standards for the Separation of Hazardous Materials Postal Final rule. AGENCY: ACTION: The Postal Service is amending Publication 52, Hazardous, Restricted, and Perishable Mail (Pub 52), to incorporate new requirements for mailers to separate, into identifiable containers, all hazardous material (HAZMAT) requiring hazardous marks or labels from other mail when tendering to the Postal Service. The Postal Service is also adopting related standard operating procedures to ensure the proper handling and routing of identified HAZMAT products. Additionally, the Postal Service will now require used, damaged, or defective SUMMARY: lotter on DSK11XQN23PROD with RULES1 Background ServiceTM. VerDate Sep<11>2014 15:58 Nov 29, 2022 Jkt 259001 The Postal Service hereby amends Publication 52, Hazardous, Restricted, and Perishable Mail, with the provisions set forth herein. While not codified in Title 39, Code of Federal Regulations (CFR), Publication 52 is a regulation of the Postal Service, and changes to it may be published in the Federal Register. 39 CFR 211.2(a)(2). Moreover, Publication 52 is incorporated by reference into Mailing Standards of the United States Postal Service, Domestic Mail Manual (DMM) section 601.8.1, which is incorporated by reference, in turn, into the Code of Federal Regulations. 39 CFR 111.1, 111.3. Publication 52 is publicly available, in a read-only format, via the PO 00000 Frm 00027 Fmt 4700 Sfmt 4700 Postal Explorer® website at https:// pe.usps.com. In addition, links to Postal Explorer are provided on the landing page of USPS.com, the Postal Service’s primary customer-facing website, and on Postal Pro, an online informational source available to postal customers. On June 6, 2022, the Postal Service published an interim final rule (IFR) (87 FR 34197) requiring mailers to separate HAZMAT requiring marks or labels from non-hazmat and tender it to the Postal Service in containers labeled ‘‘HAZMAT.’’ Undeclared, unidentified, mislabeled, and misrouted HAZMAT can and does cause fires, spills, corrosion, and other dangers to personnel and equipment of the Postal Service, air carriers, and surface transportation providers, as well as to mailers’ property and to aircraft passengers. In particular, the increasing consumer use of lithium metal and lithium-ion batteries has brought a concomitant rise in fires and other dangerous incidents related to such batteries. The Federal Aviation Administration (FAA) has publicly reported 398 aviation incidents involving lithium batteries between March 3, 2006, and July 22, 2022, including a substantial number in just the most recent twelve months. FAA, Events with Smoke, Fire, Extreme Heat, E:\FR\FM\30NOR1.SGM 30NOR1 ER30NO22.005</GPH> Unit Number

Agencies

[Federal Register Volume 87, Number 229 (Wednesday, November 30, 2022)]
[Rules and Regulations]
[Pages 73458-73459]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-26073]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9967]
RIN 1545-BO92


Section 42, Low-Income Housing Credit Average Income Test 
Regulations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

-----------------------------------------------------------------------

SUMMARY: This document contains a correction to the final regulations 
(Treasury Decision 9967) published in the Federal Register on 
Wednesday, October 12, 2022. This correction includes final and 
temporary regulations setting forth guidance on the average income test 
for purposes of the low-income housing credit.

DATES: These corrections are effective on November 30, 2022 and 
applicable on or after October 12, 2022.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Dillon 
Taylor at (202) 317-4137.

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9967) subject to this correction are 
issued under section 42 of the Internal Revenue Code.

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 amendment:

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 1.42-19 is amended by revising table 2 to paragraph 
(e)(3)(i) to read as follows:


Sec.  1.42-19   Average income test.

* * * * *
    (e) * * *
    (3) * * *
    (i) * * *
BILLING CODE 4830-01-P

[[Page 73459]]

[GRAPHIC] [TIFF OMITTED] TR30NO22.005

* * * * *

Oluwafunmilayo A. Taylor,
Branch Chief, Legal Processing Division, Associate Chief Counsel, 
(Procedure and Administration).
[FR Doc. 2022-26073 Filed 11-29-22; 8:45 am]
BILLING CODE 4830-01-C
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