Federal Register / Vol. 69, No. 187 / Tuesday, September 28, 2004 / Proposed Rules 57897

section 951 (a) of the Internal Revenue 

Code. 

Correction of Publication 

Accordingly, the publication of the 

notice of proposed rulemaking (REG–

129771–04), which was the subject of 

FR Doc. 04–17907, is corrected as 

follows: 

1. On page 47823, column 1, in the 

preamble under the caption ADDRESSES, 

remove the last sentence.

§ 1.951–1 [Corrected] 

2. On page 47826, column 2, § 1.951–

1, paragraph (e)(5)(iii), line 11, the 

language ‘‘distribution of earnings or 

profits that’’ is corrected to read 

‘‘distribution of earnings and profits 

that’’.

Cynthia E. Grigsby, 

Acting Chief, Regulations and Publications 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedures and 

Administration).

[FR Doc. 04–21699 Filed 9–27–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

26 CFR Part 1 

[REG–135898–04] 

RIN 1545–BD63 

Extension of Time To Elect Method for 

Determining Allowable Loss; 

Correction

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Correction to notice of proposed 

rulemaking by cross-reference to 

temporary regulations. 

SUMMARY: This document corrects a 

notice of proposed rulemaking by crossreference to temporary regulations 

(REG–135898–04) that was published in 

the Federal Register on Thursday, 

August 26, 2004 (69 FR 52462), that 

extends time for consolidated groups to 

elect to apply a method for determining 

allowable loss on a disposition of 

subsidiary stock, and permit 

consolidated groups to revoke such 

elections.

FOR FURTHER INFORMATION CONTACT:

Theresa Abell, (202) 622–7700 or Martin 

Huck, (202) 622–7750 (not toll-free 

numbers).

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking by 

cross-reference to temporary regulations 

(REG–135898–04) that is the subject of 

this correction is under section 1502 of 

the Internal Revenue Code. 

Need for Correction 

As published, the notice of proposed 

rulemaking by cross-reference to 

temporary regulations contains errors 

that may prove to be misleading and are 

in need of clarification. 

Correction of Publication 

Accordingly, the notice of proposed 

rulemaking by cross-reference to 

temporary regulations (REG–135898–04) 

which is the subject of FR Doc. 04–

19477 is corrected as follows:

§ 1.1502–20 [Corrected] 

On page 52463, column 2, § 1.1502–

20, in the amendatory language, Par. 3., 

line 4, the language ‘‘August 25, 2004’’

each time it appears.’’ is corrected to 

read ‘‘August 26, 2004’’ each time it 

appears.’’.

Cynthia E. Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedures and 

Administration).

[FR Doc. 04–21701 Filed 9–27–04; 8:45 am] 

BILLING CODE 4830–01–P

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 73 

[DA 04–2913; MB Docket No. 04–357, RM–

11076; MB Docket No. 04–358, RM–11071; 

MB Docket No. 04–359, RM–11072; MB 

Docket No. 04–360, RM–11073; MB Docket 

No. 04–361, RM–11074] 

Radio Broadcasting Services; Adams, 

MA; Ashtabula, OH; Crested Butte, CO; 

Lawrence Park, PA; Roswell, NM

AGENCY: Federal Communications 

Commission.

ACTION: Proposed rule.

SUMMARY: This document proposes five 

new FM broadcast allotments in Adams, 

Massachusetts; Ashtabula, Ohio; Crested 

Butte, Colorado; Lawrence Park, 

Pennsylvania; Roswell, New Mexico. 

The Audio Division, Media Bureau, 

requests comment on a petition filed by 

Dana Puopolo, proposing the allotment 

of Channel 255A at Adams, 

Massachusetts, as the community’s local 

aural transmission service. That 

allotment also requires a site change for 

Channel 255A at Rosendale, NY. 

Channel 255A can be allotted to Adams 

in compliance with the Commission’s 

minimum distance separation 

requirements with a site restriction of 

1.6 kilometers (1 mile) west of the 

community. The reference coordinates 

for Channel 255A at Adams are 42–37–

12 NL and 73–08–12 WL. The reference 

coordinates for Channel 255A at 

Rosendale are 41–54–47 NL and 74–09–

00 WL. Since Adams is located within 

320 kilometers (200 miles) of the U.S.-

Canadian border, concurrence from the 

Canadian government has been 

requested. See SUPPLEMENTARY

INFORMATION, infra.

DATES: Comments must be filed on or 

before November 8, 2004, and reply 

comments on or before November 23, 

2004.

ADDRESSES: Federal Communications 

Commission, 445 Twelfth Street, SW., 

Washington, DC 20554. In addition to 

filing comments with the FCC, 

interested parties should serve the 

petitioner, his counsel, or consultant, as 

follows: Dana J. Puopolo, 2134 Oak 

Street, Unit C, Santa Monica, California 

90405; Linda A. Davidson, 2134 Oak 

Street, Unit C, Santa Monica, California 

90405.

FOR FURTHER INFORMATION CONTACT:

Victoria M. McCauley, Media Bureau, 

(202) 418–2180.

SUPPLEMENTARY INFORMATION: This is a 

synopsis of the Commission’s Notice of 

Proposed Rule Making, MB Docket Nos. 

04–357, 04–358, 04–359, 04–360, 04–

361, adopted September 15, 2004 and 

released September 17, 2004. The full 

text of this Commission document is 

available for inspection and copying 

during regular business hours at the 

FCC’s Reference Information Center, 

Portals II, 445 Twelfth Street, SW., 

Room CY–A257, Washington, DC 20554. 

The complete text of this decision may 

also be purchased from the 

Commission’s duplicating contractor, 

Best Copy and Printing, Inc., 445 12th 

Street, SW., Room CY–B402, 

Washington, DC 20054, telephone 1–

800–378–3160 or http://

www.BCPIWEB.com. 

The Audio Division requests 

comments on a petition filed by Dana 

Puopolo, proposing the allotment of 

Channel 241A at Ashtabula, Ohio, as the 

community’s fourth local aural 

transmission service. Channel 241A can 

be allotted to Ashtabula in compliance 

with the Commission’s minimum 

distance separation requirements with a 

site restriction of 1.5 kilometers (.09 

miles) northwest of the community. The 

reference coordinates for Channel 241A 

at Ashtabula are 41–52–38 North 

Latitude and 80–47–49 West Longitude. 

Since Ashtabula is located within 320 

kilometers (200 miles) of the U.S.-

Canadian border, concurrence from the