alea-institute/kl3m-data-sample-004-shuffled huggingface dataset:
[Federal Register Volume 70, Number 23 (Friday, February 4, 2005)]
[Proposed Rules]
[Pages 5948-5949]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-2200]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-129709-03]
RIN 1545-BC34


Prohibited Allocations of Securities in an S Corporation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking by cross-reference 
to temporary regulations and notice of public hearing.

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

SUMMARY: This document contains corrections to a notice of proposed 
rulemaking that was published in the Federal Register on December 17, 
2004 (69 FR 75492), relating to prohibited allocations of securities in 
an S Corporation.

FOR FURTHER INFORMATION CONTACT: John Ricotta at (202) 622-6060 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-129709-03) that is the 
subject of this correction is under section 409 of the Internal Revenue 
Code.

Need for Correction

    As published the notice of proposed rulemaking (REG-129709-03), 
contains errors that may prove to be misleading and are in need of 
clarification.

[[Page 5949]]

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
by cross-reference to temporary regulations and notice of public 
hearing (REG-129709-03), which was the subject of FR Doc. 04-27295, is 
corrected as follows:
    1. On page 75492, column 2, in the preamble under the caption 
DATES, the second sentence from the bottom of the paragraph, the 
language ``10 a.m. must be received by March 14,'' is corrected to read 
``10 a.m. must be received by March 30,''.
    2. On page 75492, column 2, in the preamble under the caption 
ADDRESSES, the last sentence, the language ``REG-129703-03).'' is 
corrected to read ``REG-129709-03).''.
    3. On page 75492, column 3, in the preamble under the caption 
Comments and Requests for a Public Hearing, paragraph 3, line 8, the 
language ``March 14, 2005. A period of 10 minutes'' is corrected to 
read ``March 30, 2005. A period of 10 minutes''.

PART 1--[AMENDED]


Sec.  1.409(p)-1  [Corrected]

    4. On page 75493, column 1, the section title for Sec.  1.409(p)-1, 
the language ``Prohibited allocation of securities in an S 
Corporation.'' is corrected to read ``Prohibited allocations of 
securities in an S Corporation.''.

Guy R. Traynor,
Federal Register Liaison, Publication and Regulations Branch, Legal 
Processing Division, Associate Chief Counsel, Procedures and 
Administration.
[FR Doc. 05-2200 Filed 2-3-05; 8:45 am]
BILLING CODE 4830-01-P
* Pursuant to 5TH CIR. R. 47.5, the court has determined that

this opinion should not be published and is not precedent except

under the limited circumstances set forth in 5TH CIR. R. 47.5.4.

United States Court of Appeals

Fifth Circuit

FILED

August 25, 2006

Charles R. Fulbruge III

Clerk

IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 05-20959

Conference Calendar

UNITED STATES OF AMERICA,

Plaintiff-Appellee,

versus

DENNIS ALEXIA LANZA-GUILLEN,

also known as Dennis Lanza,

Defendant-Appellant.

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

Appeal from the United States District Court

for the Southern District of Texas

USDC No. 4:05-CR-83-ALL 

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

Before DAVIS, SMITH, and WIENER, Circuit Judges.

PER CURIAM:*

Dennis Alexia Lanza-Guillen appeals his guilty-plea

conviction and 57-month sentence for violating 8 U.S.C. § 1326(a)

and (b)(2) by being found in the United States without

permission, following deportation. Lanza-Guillen challenges as

unconstitutional § 1326(b)’s treatment of prior felony and

aggravated felony convictions as sentencing factors rather than

elements of the offense that must be found by a jury. 
No. 05-20959

-2-

Lanza-Guillen’s constitutional challenge is foreclosed by

Almendarez-Torres v. United States, 523 U.S. 224, 235 (1998). 

Although Lanza-Guillen contends that Almendarez-Torres was

incorrectly decided and that a majority of the Supreme Court

would overrule Almendarez-Torres in light of Apprendi v. New

Jersey, 530 U.S. 466 (2000), we have repeatedly rejected such

arguments on the basis that Almendarez-Torres remains binding. 

See United States v. Garza-Lopez, 410 F.3d 268, 276 (5th Cir.),

cert. denied, 126 S. Ct. 298 (2005). Lanza-Guillen properly

concedes that his argument is foreclosed in light of

Almendarez-Torres and circuit precedent, but he raises it here to

preserve it for further review. 

AFFIRMED.
#### CELIA LURGE, PLAINTIFF, v. CHARLES H. GODFREY, DEFENDANT.

Decided March 22, 1932.

Before Gummeke, Chief Justice, and Justices Pakkek and Case.

*428For the rule, *Cole & Cole.*

*Contra, Samuel Morris.*

Per Curiam.

The plaintiff, while walking along the sidewalk of Atlantic avenue, in Atlantic City, was injured by the frame of an awning which was attached to a building owned by the defendant and which fell from it as she was passing. She brought the present suit to recover compensation for the injuries received, the medical expenses incurred as a result thereof and the loss of earnings caused by her inability to carry on her work as a dressmaker. The jury rendered a verdict in her favor, awarding her $3,500.

Only two grounds are urged for setting aside this verdict. The first is that it was excessive and the second is based upon an alleged error contained in the court’s charge t,o the jury.

The proof submitted on the part of the plaintiff shewed that she was injured in the head and also on the shoulder, and that she suffered nervous prostration as a result of those injuries to such an extent that she was compelled to practically abandon her business as a dressmaker from the time of the reception of the injuries up to the time of the trial of the case. The proofs submitted on the part of the defendant showed that the plaintiff had not been injured about the head; that her injuries were not at all serious, and that, the loss resulting from her alleged inability to carry on her business as the result of the accident had no foundation in fact, her business having so fallen off before the happening of the accident as to leave her no profits from the conducting thereof. Whether the testimony on the part of the plaintiff or that on the part of the defendant was to be accepted as the correct statement of the facts involved in the case was a question for the jury to determine. Evidently its verdict was based upon its finding that the character of the plaintiff’s injuries and the loss of earnings by her were as testified by the witnesses called in her behalf. We cannot say that the *429jury was not justified in that, finding, and, this being so, the award based thereon seems to us to be moderate.

The only other ground for reversal is directed at the following instruction by the court to the jury: “If the plaintiff recovers, she is entitled to recover * * * for the moneys that she has lost by reason of inability to attend to her business by reason of the injuries sustained in this accident.” It is not suggested that this instruction was erroneous as a matter of law, but that it was improper because there was no proof in the case definite enough to justify a finding of a specific loss in the business. It seems to us that this ground for setting the verdict aside is also without merit. There was proof, as we have already stated, of a considerable loss in the plaintiff’s earnings resulting from the injuries which she received. The fact that she was not able to state definitely what that loss was did not bar the jury from making an award therefor.

Our conclusion is that the rule to show cause should be discharged.
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Federal Communications Commission

The Federal Communications Commission previously announced on October 21, 2005, its intention to hold an Open Meeting on Friday, October 28, 2005, in Room TW-C305, at 445 12th Street, SW., Washington, DC. 

The date has been changed to Monday, October 31, 2005, commencing at 11 a.m. 

The prompt and orderly conduct of Commission business required this change and no earlier announcement was possible. 

Additional information concerning this meeting may be obtained from Audrey Spivack or David Fiske, Office of Media Relations, (202) 418-0500; TTY 1-888-835-5322. 

Federal Communications Commission. 

William F. Caton, 

Deputy Secretary.

[FR Doc. 05-22051 Filed 11-1-05; 1:53 pm] 

BILLING CODE 6712-01-P
I 

111TH CONGRESS 

2D SESSION H. R. 5484 

To direct the Secretary of Veterans Affairs to establish an annual award 

program to recognize businesses for their contributions to veterans’ employment, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JUNE 8, 2010 

Mr. TEAGUE introduced the following bill; which was referred to the 

Committee on Veterans’ Affairs 

A BILL 

To direct the Secretary of Veterans Affairs to establish an 

annual award program to recognize businesses for their 

contributions to veterans’ employment, and for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘VetStar Veteran5 Friendly Business Act of 2010’’. 

6 SEC. 2. AWARD PROGRAM. 

7 (a) ESTABLISHMENT.—The Secretary of Veterans 

8 Affairs shall establish an award program, to be known as 


smartinez on DSKB9S0YB1PROD with BILLS
2 

•HR 5484 IH

1 the ‘‘VetStar Award Program’’, to annually recognize 

2 businesses for their contributions to veterans’ employ3 ment. 

4 (b) ADMINISTRATION.—The Secretary shall establish 

5 a process for the administration of the award program, 

6 including criteria for— 

7 (1) categories and sectors of businesses eligible 

8 for recognition each year; and 

9 (2) objective measures to be used in selecting 

10 businesses to receive the award. 

11 SEC. 3. VETERAN DEFINED. 

12 In this Act, the term ‘‘veteran’’ has the meaning 

13 given that term in section 101(2) of title 38, United States 

14 Code. 

Æ 


smartinez on DSKB9S0YB1PROD with BILLS
<TABLE> <S> <C>

<ARTICLE> UT
<LEGEND>
The schedule contains summary financial information extracted from the
Consolidated Balance Sheet at September 30, 1996 and the Consolidated Statement
of Income and the Consolidated Statement of Cash Flows for the nine months
ended September 30, 1996 and is qualified in its entirety by reference to such
financial statements.
</LEGEND>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                    9-MOS
<FISCAL-YEAR-END>                          DEC-31-1996
<PERIOD-END>                               SEP-30-1996
<BOOK-VALUE>                                  PER-BOOK
<TOTAL-NET-UTILITY-PLANT>                    1,336,705
<OTHER-PROPERTY-AND-INVEST>                     64,525
<TOTAL-CURRENT-ASSETS>                          94,517
<TOTAL-DEFERRED-CHARGES>                        22,213
<OTHER-ASSETS>                                 212,753
<TOTAL-ASSETS>                               1,730,713
<COMMON>                                        33,427
<CAPITAL-SURPLUS-PAID-IN>                      279,042
<RETAINED-EARNINGS>                            219,206
<TOTAL-COMMON-STOCKHOLDERS-EQ>                 531,675
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                     18,320
<LONG-TERM-DEBT-NET>                           517,279
<SHORT-TERM-NOTES>                               4,230
<LONG-TERM-NOTES-PAYABLE>                            0
<COMMERCIAL-PAPER-OBLIGATIONS>                  78,000
<LONG-TERM-DEBT-CURRENT-PORT>                    8,140
<PREFERRED-STOCK-CURRENT>                            0
<CAPITAL-LEASE-OBLIGATIONS>                     23,002
<LEASES-CURRENT>                                13,523
<OTHER-ITEMS-CAPITAL-AND-LIAB>                 536,544
<TOT-CAPITALIZATION-AND-LIAB>                1,730,713
<GROSS-OPERATING-REVENUE>                      553,177
<INCOME-TAX-EXPENSE>                            32,799<F1> 
<OTHER-OPERATING-EXPENSES>                     442,713
<TOTAL-OPERATING-EXPENSES>                     442,713<F1>
<OPERATING-INCOME-LOSS>                        110,464
<OTHER-INCOME-NET>                              (2,949)
<INCOME-BEFORE-INTEREST-EXPEN>                 107,515
<TOTAL-INTEREST-EXPENSE>                        33,346
<NET-INCOME>                                    41,370
<PREFERRED-STOCK-DIVIDENDS>                        686
<EARNINGS-AVAILABLE-FOR-COMM>                   40,684
<COMMON-STOCK-DIVIDENDS>                        34,000
<TOTAL-INTEREST-ON-BONDS>                       38,677
<CASH-FLOW-OPERATIONS>                         136,796
<EPS-PRIMARY>                                        0
<EPS-DILUTED>                                        0
<FN>
<F1>Income tax expense is not included in Operating Expense in the Consolidated
Statements of Income for IES Utilities Inc.
</FN>
        

</TABLE>
#### STATE v. WILLIAMS

No. 97 PC.

Case below: 31 N.C. App. 111.

Petition by defendant for discretionary review under G.S. 7A-31 denied 21 December 1976.
#### PHONOMETRICS, INC., Plaintiff-Appellant, v. HYATT CORPORATION, Defendant.

No. 04-1520.

United States Court of Appeals, Federal Circuit.

April 5, 2005.

Before MAYER, RADER, and GAJARSA, Circuit Judges.

Judgment

PER CURIAM.

This CAUSE having been heard and considered, it is ORDERED and ADJUDGED:

*AFFIRMED. See*Fed. Cir. R. 36.
_______________________________________ __ Michigan Supreme Court 

# Order

Lansing, Michigan

June 21, 2006 Clifford W. Taylor, Chief Justice

Michael F. Cavanagh Elizabeth A. Weaver 129324 Marilyn Kelly Maura D. Corrigan Robert P. Young, Jr. Stephen J. Markman, FARM BUREAU GENE RAL INSURANCE Justices COMPANY OF MICHIGAN,Plaintiff/CounterDefendant-Appellee,

v SC: 129324 COA: 252659 Calhoun CC: 02-002374-CK WILLIAM KOCH and TERRI KOCH,Defendants/CounterPlaintiffs-Appellants,

and

WILLIAM KOCH and TERRI KOCH, Third Party-Plaintiffs-Appellants,

v

JAMES MARSH and MICHAEL A. CAPUTO, Third Party-Defendants-Appellees.

________________ _______________ __________/

On order of the Court, th e application for leave to appeal the Ju ly 21, 2005 judgment of the Court of Appeals is cons idered, and it is DENIED, because we are not persuaded that the questions presented should be reviewed by this Court.

C AVANAGH , W EAVER , and K ELLY , JJ., would grant leave to appeal.

d0614 I, Corbin R. Davis, Clerk of the Mi chigan Supreme Cour t, certify that the foregoing is a true and complete copy of the order entered at the direction of the Court.

June 21, 2006

Clerk
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of Health and Human Services

###### National Institutes of Health

Pursuant to section 10(d) of the Federal Advisory Committee Act, as amended (5 U.S.C. Appendix 2), notice is hereby given of the following meeting. 

The meeting will be closed to the public in accordance with the provisions set forth in sections 552b(c)(4) and 552b(c)(6), Title 5 U.S.C., as amended. The grant applications and the discussions could disclose confidential trade secrets or commercial property such as patentable material, and personal information concerning individuals associated with the grant applications, the disclosure of which would constitute a clearly unwarranted invasion of personal privacy. 

*Name of Committee:*                         National Institute of Arthritis and Musculoskeletal and Skin Diseases Special Emphasis Panel. Review of Institutional National Research Service Award (T32).                    

*Date:*                         November 4, 2005.                    

*Time:*                         1:30 p.m. to 3 p.m.                     

*Agenda:*                         To review and evaluate grant applications.                     

*Place:*                         NIAMS Institute, NIH, One Democracy Plaza, 6701 Democracy Blvd, Bethesda, MD 20892, (Telephone Conference Call).                    

*Contact Person:*                         Eric H. Brown, PhD, Scientific Review Administrator, National Institute of Arthritis, Musculoskeletal & Skin Diseases, National Institutes of Health, 6701 Democracy Blvd, Room 824, MSC 4872, Bethesda MD 20892-4872, (301) 594-4955,                         *browneri@mail.nih.gov*.                    

This notice is being published less than 15 days prior to the meeting due to the timing limitations imposed by the review and funding cycle.

(Catalogue of Federal Domestic Assistance Program Nos. 93.846, Arthritis, Musculoskeletal and Skin Diseases Research, National Institutes of Health, HHS)

Dated: October 20, 2005.

Anthony M. Coelho, Jr.,

Acting Director, Office of Federal Advisory Committee Policy.

[FR Doc. 05-21665  Filed 10-31-05; 8:45 am]

BILLING CODE 4140-01-M
<TABLE> <S> <C>

<PAGE>
<ARTICLE> 5
<LEGEND>
THIS SCHEDULE CONTAINS SUMMARY FINANCIAL INFORMATION EXTRACTED FROM JOSTENS,
INC. CONDENSED CONSOLIDTAED FINANCIAL STATEMENTS AS OF AND FOR THE SIX MONTH
PERIOD ENDED JUNE 28, 1997, AND IS QUALIFIED IN ITS ENTIRETY BY REFERENCE TO
SUCH FINANCIAL STATEMENTS.
</LEGEND>
<RESTATED>
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   6-MOS
<FISCAL-YEAR-END>                          JAN-03-1998
<PERIOD-START>                             DEC-29-1996
<PERIOD-END>                               JUN-28-1997
<CASH>                                               0
<SECURITIES>                                    18,536
<RECEIVABLES>                                  144,740
<ALLOWANCES>                                     6,237
<INVENTORY>                                     76,722
<CURRENT-ASSETS>                               263,376
<PP&E>                                         217,790
<DEPRECIATION>                               (151,999)
<TOTAL-ASSETS>                                 401,301
<CURRENT-LIABILITIES>                          231,751
<BONDS>                                          3,876
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                        13,002
<OTHER-SE>                                     136,962
<TOTAL-LIABILITY-AND-EQUITY>                   401,301
<SALES>                                        447,753
<TOTAL-REVENUES>                               447,753
<CGS>                                          210,687
<TOTAL-COSTS>                                  210,687
<OTHER-EXPENSES>                               152,097
<LOSS-PROVISION>                                   832
<INTEREST-EXPENSE>                               3,144
<INCOME-PRETAX>                                 81,825
<INCOME-TAX>                                    33,548
<INCOME-CONTINUING>                             48,277
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    48,277
<EPS-PRIMARY>                                     1.25
<EPS-DILUTED>                                     1.24
        

</TABLE>
**EXHIBIT 23.0—CONSENT OF ERNST & YOUNG LLP, INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM**
     We consent to the incorporation by reference in Registration Statement (Form S-8 No. 33-40353)pertaining to the 1990 Directors Stock Option Plan, Registration Statement (Form S-8 No. 33-83826)pertaining to the Inter-Tel, Incorporated 1994 Long Term Incentive Plan, Registration Statement(Form S-8 No. 33-73620) pertaining to the Inter-Tel, Incorporated Employee Stock Ownership Plan,Registration Statement (Form S-8 No. 333-41197) pertaining to the Inter-Tel, Incorporated 1997 LongTerm Incentive Plan and Inter-Tel, Incorporated 1997 Employee Stock Purchase Plan, RegistrationStatement (Form S-8 No. 333-56872) pertaining to the Acquisition Stock Option Plan, RegistrationStatement (Form S-8 No. 333-67261) pertaining to the Acquisition Stock Option Plan, RegistrationStatement (Form S-8 No. 333-85098) pertaining to the Inter-Tel, Incorporated 1997 Long TermIncentive Plan and Acquisition Stock Option Plan, Registration Statement (Form S-8 No. 333-87474)pertaining to the Inter-Tel, Incorporated 1997 Employee Stock Purchase Plan, Registration Statement(Form S-8 No. 333-104642) pertaining to the Inter-Tel, Incorporated 1997 Long-Term Incentive Plan,Registration Statement (Form S-8 No. 333-016868) pertaining to the Inter-Tel, Incorporated TaxDeferred Savings Plan and Retirement Trust, and Registration Statement (Form S-3 No. 33-58161),Registration Statement (Form S-3 No. 33-61437), Registration Statement (Form S-3 No. 333-01735),Registration Statement (Form S-3 No. 333-12433), Registration Statement (Form S-3 No. 333-39221),of our report dated March 10, 2005, with respect to the consolidated financial statements andschedule of Inter-Tel, Incorporated, Inter-Tel, Incorporated management’s assessment of theeffectiveness of internal control over financial reporting, and the effectiveness of internalcontrol over financial reporting of Inter-Tel, Incorporated, included in this Annual Report (Form10-K) of Inter-Tel, Incorporated for the year ended December 31, 2004.
/s/ Ernst & Young LLP
Phoenix, Arizona