Federal Register / Vol. 74, No. 108 / Monday, June 8, 2009 / Rules and Regulations 27079 

Adoption of the Amendment 

■ In consideration of the foregoing, the 

Federal Aviation Administration 

amends 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(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 Part 71.1 of the Federal Aviation 

Administration Order 7400.9S, Airspace 

Designations and Reporting Points, 

signed October 3, 2008, and effective 

October 31, 2008, is amended as 

follows: 

Paragraph 6005 Class E airspace areas 

extending upward from 700 feet or more 

above the surface. 

* * * * * 

AGL IL E5 Mount Sterling, IL [Amended] 

Mount Sterling Municipal Airport, IL 

(Lat. 39°59′07′′ N., long. 90°48′15′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.6-mile 

radius of Mount Sterling Municipal Airport. 

* * * * * 

Issued in Fort Worth, Texas, on May 14, 

2009. 

Anthony D. Roetzel, 

Manager, Operations Support Group, ATO 

Central Service Center. 

[FR Doc. E9–13185 Filed 6–5–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9449] 

RIN 1545–BH84 

Allocation and Reporting of Mortgage 

Insurance Premiums; Correction 

AGENCY: Internal Revenue Service, 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to temporary regulations (TD 

9449) that were published in the 

Federal Register on Thursday, May 7, 

2009 (74 FR 21256) that explain how to 

allocate prepaid qualified mortgage 

insurance premiums to determine the 

amount of the prepaid premium that is 

treated as qualified residence interest 

each taxable year under section 

163(h)(4)(F) of the Internal Revenue 

Code. The temporary regulations also 

provide guidance to reporting entities 

receiving premiums, including prepaid 

premiums, for mortgage insurance. The 

temporary regulations reflect changes to 

the law made by the Tax Relief and 

Health Care Act of 2006 and the 

Mortgage Forgiveness Debt Relief Act of 

2007. 

DATES: This correction is effective on 

June 8, 2009, and is applicable 

beginning May 7, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Angela Warren (202) 622–4950 or 

Stephen Coleman (202) 622–4910 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulations that are the 

subject of this document are under 

section 163–11T(e) of the Internal 

Revenue Code. 

Need for Correction 

As published, the temporary 

regulations (TD 9449) contain an error 

that may prove to be misleading and are 

in need of clarification. 

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: 

Authority: 26 U.S.C. 7805 * * * 

§ 1.163–11T [Amended] 

■ Par. 2. Section 1.163–11T, paragraph 

(e) is amended by removing the 

language in the first sentence ‘‘expires 

on May 7, 2012.’’ and adding in its place 

‘‘expires on May 4, 2012.’’ 

Diane O. Williams, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. E9–13234 Filed 6–5–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 20 

[TD 9448] 

RIN 1545–BH96; RIN 1545–BI56 

Use of Actuarial Tables in Valuing 

Annuities, Interests for Life or Terms 

of Years, and Remainder or 

Reversionary Interests; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to final regulations (TD 

9448), that were published in the 

Federal Register on Thursday, May 7, 

2009 (74 FR 21438). This regulation 

relates to the use of actuarial tables in 

valuing annuities, interests for life or 

terms of years, and remainder or 

reversionary interests. 

DATES: This correction is effective on 

June 8, 2009 and is applicable beginning 

May 1, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Mayer R. Samuels, (202) 622–3090 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulation (TD 9448) that is 

the subject of this correction is under 

sections 170 and 2032 of the Internal 

Revenue Code. 

Need for Correction 

As published, TD 9448 contains errors 

that may prove to be misleading and is 

in need of clarification. 

List of Subjects 

26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

26 CFR Part 20 

Estate taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

■ Accordingly, 26 CFR parts 1 and 20 is 

corrected by making the following 

correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. For each section listed in the 

table below, remove the language in the 


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