Interest Capitalization Requirements for Improvements to Designated Property; Correction, 59864 [2024-16214]

Download as PDF 59864 Federal Register / Vol. 89, No. 142 / Wednesday, July 24, 2024 / Proposed Rules The Proposed Amendment In consideration of the foregoing, the Federal Aviation Administration proposes to amend 14 CFR part 71 as follows: PART 71—DESIGNATION OF CLASS A, B, C, D, AND E AIRSPACE AREAS; AIR TRAFFIC SERVICE ROUTES; AND REPORTING POINTS 1. The authority citation for 14 CFR part 71 continues to read as follows: ■ Authority: 49 U.S.C. 106(f), 106(g); 40103, 40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–1963 Comp., p. 389. § 71.1 [Amended] 2. The incorporation by reference in 14 CFR 71.1 of FAA Order JO 7400.11H, Airspace Designations and Reporting Points, dated August 11, 2023, and effective September 15, 2023, is amended as follows: ■ Paragraph 2006 United States Area Navigation Routes. * * * * * Q–8 Anchorage, AK (TED) to Barrow, AK (BRW) [Amended] Anchorage, AK (TED) VOR/DME (lat. 61°10′04″ N, long. 149°57′37″ W) Galena, AK (GAL) VOR/DME (lat. 64°44′17″ N, long. 156°46′38″ W) Barrow, AK (BRW) VOR/DME (lat. 71°16′24″ N, long. 156°47′17″ W) * * * * * Q–18 Galena, AK (GAL) to Barrow, AK (BRW) [Removed] * * * * a toll-free number); concerning submissions of comments or the public hearing, Vivian Hayes, (202) 317–6901 (not toll-free number) or by email to publichearings@irs.gov (preferred). SUPPLEMENTARY INFORMATION: * Issued in Washington, DC, on July 18, 2024. Frank Lias, Manager, Rules and Regulations Group. [FR Doc. 2024–16186 Filed 7–23–24; 8:45 am] BILLING CODE 4910–13–P Background DEPARTMENT OF THE TREASURY The notice of proposed rulemaking (REG–133850–13) that is the subject of this correction is under section 263A of the Code. Internal Revenue Service Correction of Publication 26 CFR Part 1 [REG–133850–13] RIN 1545–BN93 Interest Capitalization Requirements for Improvements to Designated Property; Correction Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. AGENCY: This document corrects a notice of proposed rulemaking (REG– 133850–13) published in the Federal Register on May 15, 2024, containing proposed regulations that would remove the associated property rule and similar rules from the existing regulations on the interest capitalization requirements for improvements to designated property. DATES: Written or electronic comments were to be received by July 15, 2024. ADDRESSES: Commenters were strongly encouraged to submit public comments electronically. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, contact Livia Piccolo of the Office of Associate Chief Counsel (Income Tax and Accounting), at (202) 317–7007 (not ddrumheller on DSK120RN23PROD with PROPOSALS1 SUMMARY: VerDate Sep<11>2014 16:57 Jul 23, 2024 Jkt 262001 Accordingly, the notice of proposed rulemaking (REG–133850–13) that is the subject of FR Doc. 2024–10579, published on May 15, 2024, is corrected on page 42405, in the third column, by correcting the third line from the bottom of the column to read, ‘‘amendments to § 1.263A–11(e) to’’. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2024–16214 Filed 7–23–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–124593–23] RIN 1545–BR07 Certain Partnership Related-Party Basis Adjustment Transactions as Transactions of Interest; Correction Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. AGENCY: PO 00000 Frm 00014 Fmt 4702 Sfmt 4702 This document corrects a notice of proposed rulemaking (REG– 124593–23) published in the Federal Register on June 18, 2024, containing proposed regulations that would identify certain partnership related party basis adjustment transactions and substantially similar transactions as transactions of interest, a type of reportable transaction. SUMMARY: Written or electronic comments are still being accepted and must be received by August 19, 2024. DATES: Commenters were strongly encouraged to submit public comments electronically via the Federal eRulemaking Portal at https:// www.regulations.gov (indicate IRS and REG–124593–23) by following the online instructions for submitting comments. Requests for a public hearing must be submitted as prescribed in the ‘‘Comments and Requests for a Public Hearing’’ section of the notice of proposed rulemaking published on June 18, 2024 (89 FR 51476). Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (Treasury Department) and the IRS will publish for public availability any comments submitted to the IRS’s public docket. Send paper submissions to: CC:PA:01:PR (REG–124593–23), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Elizabeth Zanet of the Office of Associate Chief Counsel (Passthroughs and Special Industries), (202) 317–6007 (not a toll-free number); concerning submissions of comments or the public hearing, the Publications and Regulations Section, (202) 317–6901 E:\FR\FM\24JYP1.SGM 24JYP1

Agencies

[Federal Register Volume 89, Number 142 (Wednesday, July 24, 2024)]
[Proposed Rules]
[Page 59864]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-16214]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-133850-13]
RIN 1545-BN93


Interest Capitalization Requirements for Improvements to 
Designated Property; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document corrects a notice of proposed rulemaking (REG-
133850-13) published in the Federal Register on May 15, 2024, 
containing proposed regulations that would remove the associated 
property rule and similar rules from the existing regulations on the 
interest capitalization requirements for improvements to designated 
property.

DATES: Written or electronic comments were to be received by July 15, 
2024.

ADDRESSES: Commenters were strongly encouraged to submit public 
comments electronically.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
contact Livia Piccolo of the Office of Associate Chief Counsel (Income 
Tax and Accounting), at (202) 317-7007 (not a toll-free number); 
concerning submissions of comments or the public hearing, Vivian Hayes, 
(202) 317-6901 (not toll-free number) or by email to 
[email protected] (preferred).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-133850-13) that is the 
subject of this correction is under section 263A of the Code.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (REG-133850-13) that 
is the subject of FR Doc. 2024-10579, published on May 15, 2024, is 
corrected on page 42405, in the third column, by correcting the third 
line from the bottom of the column to read, ``amendments to Sec.  
1.263A-11(e) to''.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations Section, Associate Chief 
Counsel, (Procedure and Administration).
[FR Doc. 2024-16214 Filed 7-23-24; 8:45 am]
BILLING CODE 4830-01-P

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