Source: https://regulations.justia.com/regulations/fedreg/2015/10/29/2015-27601.html
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United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction, 66485-66486 [2015-27601] :: Internal Revenue Service :: Department Of Treasury :: Regulation Tracker :: Justia
Justia Regulation Tracker Department Of Treasury Internal Revenue Service United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction, 66485-66486 [2015-27601]
United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction, 66485-66486 [2015-27601]
Download as PDF Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules 901 Locust, Room 301, Kansas City, Missouri 64106; telephone: (816) 329–4159; fax: (816) 329–3047; email: raymond.johnston@faa.gov. Before using any approved AMOC on any airplane to which the AMOC applies, notify your appropriate principal inspector (PI) in the FAA Flight Standards District Office (FSDO), or lacking a PI, your local FSDO. (2) Airworthy Product: For any requirement in this AD to obtain corrective actions from a manufacturer or other source, use these actions if they are FAA-approved. Corrective actions are considered FAAapproved if they are approved by the State of Design Authority (or their delegated agent). You are required to assure the product is airworthy before it is returned to service. distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner’s interest changes. DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 45905, August 3, 2015, are still being accepted and must be received by November 2, 2015. FOR FURTHER INFORMATION CONTACT: Benjamin H. Weaver at (202) 317–6850 (not a toll free number). SUPPLEMENTARY INFORMATION: (h) Related Information Refer to MCAI European Aviation Safety Agency (EASA) AD No.: 2015–0184, dated September 1, 2015; for related information. You may examine the MCAI on the Internet at http://www.regulations.gov by searching for and locating Docket No. FAA–2015–4803. For service information related to this AD, contact Britten-Norman Aircraft Limited, Commodore House, Mountbatten Business Centre, Millbrook Road East, Southampton SO15 1HY, United Kingdom; telephone: +44 20 3371 4000; fax: +44 20 3371 4001; email: info@bnaircraft.com; Internet: http:// www.britten-norman.com/customer-support/. You may review copies of the referenced service information at the FAA, Small Airplane Directorate, 901 Locust, Kansas City, Missouri 64106. For information on the availability of this material at the FAA, call (816) 329–4148. Issued in Kansas City, Missouri on October 22, 2015. Melvin Johnson, Acting Manager, Small Airplane Directorate, Aircraft Certification Service. Background The notice of proposed rulemaking (REG–109370–10) that is the subject of these corrections is under section 706 of the Internal Revenue Code. Need for Correction 4(d)); ’’ is corrected to read ‘‘in § 1.706– 4(e));’’. § 1.706–4 [Corrected] 8. On page 45913, paragraph (e)(4) Example 3., remove the language ‘‘2015’’ and add the language ‘‘2016’’ wherever it appears. ■ 9. On page 45913, second column, paragraph (e)(4) Example 3. (iii), sixth line from the top of the paragraph, the language ‘‘15, 2016, and PRS determines that the’’ is corrected to read ‘‘15, 2017, and PRS determines that the’’. ■ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015–27609 Filed 10–28–15; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY As published, the notice of proposed rulemaking (REG–109370–10) contains errors that may prove to be misleading and are in need of clarification. Internal Revenue Service 26 CFR Part 1 Correction of Publication [REG–155164–09] RIN 1545–BJ48 26 CFR Part 1 Accordingly, the notice of proposed rulemaking (REG–109370–10), that was the subject of FR Doc. 2015–18817, is corrected as follows: ■ 1. On page 45906, in the preamble, first column, the third line from the top of the column, the language ‘‘section 706(d)(2)(C)(i) to a person who ’’ is corrected to read ‘‘section 706(d)(2)(D)(i) to a person who’’. ■ 2. On page 45910, in the preamble, first column, the eleventh line from the top of the column, the language ‘‘extraordinary items in § 1.706–4(d)(2)’’ is corrected to read ‘‘extraordinary items in § 1.706–4(e)(2)’’. ■ 3. On page 45913, third column, the first line of the signature block, the language ‘‘Karen L. Schiller,’’ is corrected to read ‘‘Karen M. Schiller,’’. [REG–109370–10] § 1.706–0 [FR Doc. 2015–27571 Filed 10–28–15; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service Allocable Cash Basis and Tiered Partnership Items; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking. AGENCY: This document contains corrections to a notice of proposed rulemaking (REG–109370–10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner’s SUMMARY: VerDate Sep<11>2014 13:15 Oct 28, 2015 [Corrected] 4. On Page 45910, third column, the section heading for the entry § 1.706–2 should read ‘‘§ 1.706–2 Certain allocable cash basis items.’’. ■ 5. On page 49510, third column, the section heading for the entry § 1.706–3 should read ‘‘§ 1.706–3 Items attributable to interest in lower-tier partnership.’’. ■ RIN 1545–BJ34 rmajette on DSK7SPTVN1PROD with PROPOSALS 66485 Jkt 238001 § 1.706–2 [Corrected] 6. On page 45911, first column, the section heading should read ‘‘§ 1.706–2 Certain allocable cash basis items.’’. ■ 7. On Page 49511, first column, paragraph (a)(2)(iii), the last line of the paragraph, the language ‘‘in § 1.706– ■ PO 00000 Frm 00005 Fmt 4702 Sfmt 4702 United States Property Held by Controlled Foreign Corporations in Transactions Involving Partnerships; Rents and Royalties Derived in the Active Conduct of a Trade or Business; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. AGENCY: This document contains corrections to a notice of proposed rulemaking (REG–155164–09) that was published in the Federal Register on Wednesday, September 2, 2015 (80 FR 53058). The proposed rules are regarding the treatment as United States property of property held by a controlled foreign corporation in connection with certain transactions involving partnerships. DATES: Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 53058, September 2, 2015, are still being accepted and must be received by December 1, 2015. FOR FURTHER INFORMATION CONTACT: Rose E. Jenkins, at (202) 317–6934 (not a tollfree number). SUPPLEMENTARY INFORMATION: SUMMARY: Background The notice of proposed rulemaking that is the subject of this document is E:\FR\FM\29OCP1.SGM 29OCP1 66486 Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules under sections 954 and 956 of the Internal Revenue Code. Notice of availability of amendment to fishery management plan; request for comments. ACTION: Need for Correction As published, the notice of proposed rulemaking (REG–155164–09) contains errors that are misleading and are in need of clarification. Correction to Publication Accordingly, the notice of proposed rulemaking, that is the subject of FR Doc. 2015–21572, is corrected as follows: ■ 1. On page 53059, in the preamble, third column, sixth line of the second full paragraph, the language ‘‘in Part I.B of this preamble for’’ is corrected to read ‘‘in Part 1.B of this preamble for’’. ■ 2. On page 53061, in the preamble, third column, fourth line from the top of the column, the language ‘‘determined under § 1.956–4(b).’’ is corrected to read ‘‘determined under proposed § 1.956–4(b).’’. § 1.956–4 [Corrected] 3. On page 53067, third column, second line of paragraph (c)(4) Example 2. (i), the language ‘‘same as in paragraph (i) of Example 1, except’’ is corrected to read ‘‘same as in Example 1, except’’. ■ 4. On page 53068, paragraph (f), remove the language ‘‘[DATE OF PUBLICATION OF FINAL RULE]’’ and add the language ‘‘the date of publication in the Federal Register of the Treasury Decision adopting this rule as a final regulation’’ wherever it appears. ■ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015–27601 Filed 10–28–15; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 679 rmajette on DSK7SPTVN1PROD with PROPOSALS RIN 0648–BF29 Fisheries of the Exclusive Economic Zone Off Alaska; Bering Sea and Aleutian Islands Management Area; Amendment 111 National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration (NOAA), Commerce. AGENCY: VerDate Sep<11>2014 13:15 Oct 28, 2015 Jkt 238001 The North Pacific Fishery Management Council (Council) has submitted Amendment 111 to the Fishery Management Plan for Groundfish of the Bering Sea and Aleutian Islands Management Area (FMP) to the Secretary of Commerce (Secretary) for review. Amendment 111 to the FMP would reduce bycatch limits, also known as Prohibited Species Catch (PSC) limits, by specific amounts in four groundfish sectors: the Amendment 80 sector (non-pollock trawl catcher/processors); the BSAI trawl limited access sector (all nonAmendment 80 trawl fishery participants); the BSAI non-trawl sector (primarily hook-and-line catcher/ processors); and the Western Alaska Community Development Quota Program (CDQ Program, also referred to as the CDQ sector). This action is intended to promote the goals and objectives of the Magnuson-Stevens Fishery Conservation and Management Act (Magnuson-Stevens Act), the FMP, and other applicable laws. DATES: Submit comments on or before December 28, 2015. ADDRESSES: You may submit comments on this document, identified by NOAA– NMFS–2015–0092, by any one of the following methods: • Electronic Submission: Submit all electronic public comments via the Federal e-Rulemaking portal. Go to www.regulations.gov/ #!docketDetail;D=NOAA-NMFS-20150092, click the ‘‘Comment Now!’’ icon, complete the required fields, and enter or attach your comments. • Mail: Address written comments to Glenn Merrill, Assistant Regional Administrator, Sustainable Fisheries Division, Alaska Region NMFS, Attn: Ellen Sebastian. Mail comments to P.O. Box 21668, Juneau, AK 99802. Instructions: Comments sent by any other method, to any other address or individual, or received after the end of the comment period, may not be considered. All comments received are a part of the public record and will generally be posted for public viewing on http://www.regulations.gov without change. All personal identifying information (e.g., name, address) confidential business information, or otherwise sensitive information voluntarily submitted by the commenter will be publicly accessible. NMFS will accept anonymous comments (enter N/ A in the required fields, if you wish to remain anonymous). SUMMARY: PO 00000 Frm 00006 Fmt 4702 Sfmt 4702 Electronic copies of Amendment 111 to the FMP, the Environmental Assessment/Regulatory Impact Review/ Initial Regulatory Flexibility Analysis prepared for this action, and the Finding of No Significant Impact (FONSI) prepared for this action may be obtained from http://www.regulations.gov or from the Alaska Region Web site at http:// www.alaskafisheries/noaa.gov. FOR FURTHER INFORMATION CONTACT: Mary Alice McKeen, 907–586–7228. SUPPLEMENTARY INFORMATION: The Council has submitted Amendment 111 to the FMP to the Secretary for review. If approved, Amendment 111 would reduce bycatch limits, also known as prohibited species catch (PSC) limits, of Pacific halibut in the Bering Sea Aleutian Islands (BSAI) groundfish fisheries by specific amounts in four groundfish sectors: the Amendment 80 sector; the BSAI trawl limited access; the BSAI non-trawl sector; and the CDQ sector. Amendment 111 is necessary to minimize halibut bycatch in the BSAI groundfish fisheries to the extent practicable and to achieve, on a continuing basis, optimum yield from the BSAI groundfish fisheries. Amendment 111 is intended to promote the goals and objectives of the Magnuson-Stevens Act, the FMP, and other applicable laws. The Magnuson-Stevens Act requires that each regional fishery management council submit any fishery management plan amendment it prepares to NMFS for review and approval, disapproval, or partial approval by the Secretary. The Magnuson-Stevens Act also requires that NMFS, upon receiving a fishery management plan amendment, immediately publish a document in the Federal Register announcing that the amendment is available for public review and comment. This document announces that proposed Amendment 111 to the FMP is available for public review and comment. If approved, Amendment 111 would reduce the halibut PSC limits for the Amendment 80 sector by 25 percent, from 2,325 mt to 1,745 mt; for the BSAI trawl limited access fisheries by 15 percent, from 875 mt to 745 mt.; for the BSAI non-trawl sector, by 15 percent, from 833 mt to 710 mt.; and for the CDQ sector by 20 percent, from 393 mt to 315 mt. In submitting Amendment 111 to the Secretary, the Council and NMFS considered all the National Standards in section 301 of the Magnuson-Stevens Act, but four national standards figured prominently in their consideration of Amendment 111: National Standard 1, National Standard 4, National Standard E:\FR\FM\29OCP1.SGM 29OCP1
[Pages 66485-66486]
[FR Doc No: 2015-27601]
rulemaking (REG-155164-09) that was published in the Federal Register
on Wednesday, September 2, 2015 (80 FR 53058). The proposed rules are
controlled foreign corporation in connection with certain transactions
involving partnerships.
for the notice of proposed rulemaking at 80 FR 53058, September 2,
2015, are still being accepted and must be received by December 1,
[[Page 66486]]
As published, the notice of proposed rulemaking (REG-155164-09)
contains errors that are misleading and are in need of clarification.
of FR Doc. 2015-21572, is corrected as follows:
1. On page 53059, in the preamble, third column, sixth line of the
second full paragraph, the language ``in Part I.B of this preamble
for'' is corrected to read ``in Part 1.B of this preamble for''.
2. On page 53061, in the preamble, third column, fourth line from the
top of the column, the language ``determined under Sec.  1.956-4(b).''
is corrected to read ``determined under proposed Sec.  1.956-4(b).''.
3. On page 53067, third column, second line of paragraph (c)(4) Example
2. (i), the language ``same as in paragraph (i) of Example 1, except''
is corrected to read ``same as in Example 1, except''.
4. On page 53068, paragraph (f), remove the language ``[DATE OF
PUBLICATION OF FINAL RULE]'' and add the language ``the date of
this rule as a final regulation'' wherever it appears.