Source: https://www.federalregister.gov/documents/2006/12/22/E6-21909/treatment-of-services-under-section-482-allocation-of-income-and-deductions-from-intangibles
Timestamp: 2018-04-25 07:15:25
Document Index: 779140416

Matched Legal Cases: ['§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091', '§\u20091']

Federal Register :: Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense; Correction
A Proposed Rule by the Internal Revenue Service on 12/22/2006
71 FR 76956
REG-146893-02
REG-115037-00
REG-138603-03
1545-AY38
1545-BB31
1545-BC52
E6-21909
https://www.federalregister.gov/d/E6-21909 https://www.federalregister.gov/d/E6-21909
Correction to notice of proposed rulemaking by cross-reference to temporary regulations, notice of proposed rulemaking, and notice of public hearing.
Thomas A. Vidano, (202) 435-5265, or Carol B. Tan (202) 435-5159, for matters relating to section 482, and David F. Bergkuist, (202) 622-3850, for matters relating to stewardship expenses (not toll-free numbers).
The notice of proposed rulemaking (REG-146893-02, REG-115037-00 and REG-138603-03) by cross-reference to temporary regulations that is the subject of this correction is under section 482 and 861 of the Internal Revenue Code.
As published, the notice of proposed rulemaking (REG-146893-02, REG-115037-00 and REG-138603-03) by cross-reference to temporary regulations contains errors that may prove to be misleading and are in need of clarification.
Accordingly, the notice of proposed rulemaking (REG-146893-02, REG-138603-03 and REG-115037-00) by cross-reference to temporary regulations that were the subject of FR Doc. 06-6674, is corrected as follows:
1. On page 44247, column 2, in the heading, the subject “Treatment of Services Under Section 482 Allocation of Income and Deductions From Intangibles Stewardship Expense” is corrected to read, “Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; and Apportionment of Stewardship Expense”.
2. On page 44248, column 2, instructional Par. 3., number 2 is corrected to read as follows:
“2. Paragraphs (d)(3)(ii)(C), Example 4, Example 5, Example 6 and (j)(6) are added.”
3. On page 44248, column 3, § 1.482-1(j), lines 2 and 3, the language “amendment to § 1.482-1(j) is the same as the text of § 1.482-1T(j)(1) and (2)” is corrected to read “amendment to § 1.482-1(j)(6) is the same as the text of § 1.482-1T(j)(6)”.
§ 1.482-8
4. On page 44249, column 2, § 1.482-8(a), line 1, the language “(a) Example 10. Cost of services plus” is corrected to read “(b) * * * Example 10. Cost of services plus”.
5. On page 44249, column 2, § 1.482-8, paragraph (b) following Example 12. is removed.
§ 1.482-9
6. On page 44249, column 2, § 1.482-9(m)(6), last line, the language “operation as defined in § 1.482-8” is corrected to read “operation as defined in the proposed § 1.482-8.”.
7. On page 44249, column 3, § 1.861-8(f)(4), line 3, the language “same as the text of § 1.861-8T(c)(4)(i)” is corrected to read “same as the text of § 1.861-8T(f)(4)(i)”.
8. On page 44249, column 3, § 1.861-8(h), line 3, the language “as the text of § 1.861-8T(h)(1) published” is corrected to read “as the text of § 1.861-8T(h) published”.
Senior Federal Register Liaison Officer, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-21909 Filed 12-21-06; 8:45 am]