Corporate Estimated Tax; Correction
This document contains a correction to a cancellation of public hearing notice which was published in the Federal Register on Friday, March 3, 2006 (71 FR 10940) relating to corporate estimated taxes.
Import Restrictions Imposed on Certain Archaeological and Ethnological Materials From Colombia
This final rule amends the Customs and Border Protection (CBP) regulations to reflect the imposition of import restrictions on certain archaeological material and certain ethnological material from Colombia. These restrictions are being imposed pursuant to an agreement between the United States and the Government of Colombia that has been entered into under the authority of the Convention on Cultural Property Implementation Act in accordance with the United Nations Educational, Scientific and Cultural Organization (UNESCO) Convention on the Means of Prohibiting and Preventing the Illicit Import, Export and Transfer of Ownership of Cultural Property. The final rule amends CBP regulations by adding Colombia to the list of countries for which a bilateral agreement has been entered into for imposing cultural property import restrictions. The final rule also contains the designated list that describes the types of archaeological and ethnological articles to which the restrictions apply.
Determination of Basis of Stock or Securities Received in Exchange for, or With Respect to, Stock or Securities in Certain Transactions; Treatment of Excess Loss Accounts; Correction
This document contains a correction to final and temporary regulations (TD 9244), that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4264). This regulation provides guidance regarding the determination of the basis of stock or securities received in exchange for, or with respect to stock or securities in certain transactions.
Treatment of Excess Loss Accounts; Correction
This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4319). These regulations provide guidance under section 1502 that governs certain basis determinations and adjustments of subsidiary stock in certain transactions involving members of a consolidated group.
Time for Filing Employment Tax Returns and Modifications to the Deposit Rules; Correction
This document contains a correction to final and temporary regulations that were published in the Federal Register on Tuesday, January 3, 2006 (71 FR 11). These regulations relate to the annual filing of Federal employment tax returns and requirements for employment tax deposits for employers in the Employers' Annual Federal Tax Program (Form 944).