80_FR_23318 80 FR 23238 - Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction

80 FR 23238 - Regulations Revising Rules Regarding Agency for a Consolidated Group; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 80 (April 27, 2015)

Page Range23238-23238
FR Document2015-09712

This document contains corrections to final regulations (TD 9715) that were published in the Federal Register on April 1, 2015 (80 FR 17314). The final regulations are regarding the agent for an affiliated group of corporations that files a consolidated return (consolidated group).

Federal Register, Volume 80 Issue 80 (Monday, April 27, 2015)
[Federal Register Volume 80, Number 80 (Monday, April 27, 2015)]
[Rules and Regulations]
[Page 23238]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-09712]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9715]
RIN 1545-BH31


Regulations Revising Rules Regarding Agency for a Consolidated 
Group; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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

SUMMARY: This document contains corrections to final regulations (TD 
9715) that were published in the Federal Register on April 1, 2015 (80 
FR 17314). The final regulations are regarding the agent for an 
affiliated group of corporations that files a consolidated return 
(consolidated group).

DATES: This correction is effective on April 27, 2015 and applicable 
beginning April 1, 2015.

FOR FURTHER INFORMATION CONTACT: Gerald Fleming at (202) 317-6975 or 
Richard M. Heinecke at (202) 317-6065 (not a toll free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9715) that are the subject of this 
correction are under section 1502 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9715) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9715), that are the subject 
of FR Doc. 2015-07182, are corrected as follows:
    1. On page 17316, in the preamble, the second column, under the 
paragraph heading ``A. Designation on Commissioner's Own Accord'', the 
eighth line from the bottom of the paragraph, the language ``where the 
agent either fails timely'' is corrected to read ``where the agent 
either fails to timely''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-09712 Filed 4-24-15; 8:45 am]
 BILLING CODE 4830-01-P



                                             23238               Federal Register / Vol. 80, No. 80 / Monday, April 27, 2015 / Rules and Regulations

                                             W–1, Y, Z, and Z–1 is a corporation.                    PART 1—INCOME TAXES                                   Background
                                             * * *                                                                                                           The final regulations (TD 9715) that
                                             *    *     *    *     *                                 ■ Paragraph 1. The authority citation                 are the subject of this correction are
                                                                                                     for part 1 continues to read in part as               under section 1502 of the Internal
                                             Martin V. Franks,                                       follows:                                              Revenue Code.
                                             Chief, Publications and Regulations Branch,                 Authority: 26 U.S.C. 7805 * * *
                                             Legal Processing Division, Associate Chief                                                                    Need for Correction
                                             Counsel (Procedure and Administration).                 ■ Par. 2 Section 1.45G–1 is amended by                  As published, the final regulations
                                             [FR Doc. 2015–09711 Filed 4–24–15; 8:45 am]             revising paragraphs (f)(5) and (g)(4) and             (TD 9715) contain an error that may
                                             BILLING CODE 4830–01–P                                  (5) to read as follows:                               prove to be misleading and is in need
                                                                                                     § 1.45G–1     Railroad track maintenance              of clarification.
                                             DEPARTMENT OF THE TREASURY                              credit.                                               Correction of Publication
                                                                                                     *     *     *    *     *
                                                                                                                                                             Accordingly, the final regulations (TD
                                             Internal Revenue Service                                  (f) * * *
                                                                                                                                                           9715), that are the subject of FR Doc.
                                                                                                       (5) [Reserved]. For further guidance,
                                                                                                                                                           2015–07182, are corrected as follows:
                                             26 CFR Part 1                                           see § 1.45G–1T(f)(5).                                   1. On page 17316, in the preamble,
                                                                                                     *     *     *    *     *                              the second column, under the paragraph
                                             [TD 9717]                                                 (g) * * *                                           heading ‘‘A. Designation on
                                                                                                       (4) Taxable years beginning after                   Commissioner’s Own Accord’’, the
                                             RIN 1545–BL77                                           December 31, 2011. [Reserved]. For                    eighth line from the bottom of the
                                                                                                     further guidance, see § 1.45G–1T(g)(4).               paragraph, the language ‘‘where the
                                             Allocation of Controlled Group                            (5) Taxable years beginning before                  agent either fails timely’’ is corrected to
                                             Research Credit; Correction                             January 1, 2012. [Reserved]. For further              read ‘‘where the agent either fails to
                                                                                                     guidance, see § 1.45G–1T(g)(4).                       timely’’.
                                             AGENCY: Internal Revenue Service (IRS),
                                             Treasury.                                               Martin V. Franks,                                     Martin V. Franks,
                                                                                                     Chief, Publications and Regulations Branch,           Chief, Publications and Regulations Branch,
                                             ACTION:   Correcting amendment.                         Legal Processing Division, Associate Chief            Legal Processing Division, Associate Chief
                                                                                                     Counsel, (Procedure and Administration).              Counsel, (Procedure and Administration).
                                             SUMMARY:    This document contains
                                                                                                     [FR Doc. 2015–09603 Filed 4–24–15; 8:45 am]           [FR Doc. 2015–09712 Filed 4–24–15; 8:45 am]
                                             corrections to final regulations (TD
                                                                                                     BILLING CODE 4830–01–P
                                             9717) that were published in the                                                                              BILLING CODE 4830–01–P

                                             Federal Register on Friday, April 3,
                                             2015 (80 FR 18096). The final                           DEPARTMENT OF THE TREASURY
                                             regulations are relating to the allocation                                                                    DEPARTMENT OF HOMELAND
                                             of the credit for increasing research                   Internal Revenue Service                              SECURITY
                                             activities (research credit) to
                                             corporations and trades or businesses                                                                         Coast Guard
                                                                                                     26 CFR Parts 1 and 602
                                             under common control (controlled
                                             groups).                                                                                                      33 CFR Part 117
                                                                                                     [TD 9715]
                                                                                                                                                           [Docket No. USCG–2015–0249]
                                             DATES: This correction is effective April
                                             27, 2015 and applicable April 3, 2015.                  RIN 1545–BH31
                                                                                                                                                           Drawbridge Operation Regulation;
                                             FOR FURTHER INFORMATION CONTACT:                        Regulations Revising Rules Regarding                  Lake Washington Ship Canal, Seattle,
                                             James Holmes at (202) 317–4137 (not a                   Agency for a Consolidated Group;                      WA
                                             toll-free number).                                      Correction                                            AGENCY: Coast Guard, DHS.
                                             SUPPLEMENTARY INFORMATION:                                                                                    ACTION:Notice of deviation from
                                                                                                     AGENCY:  Internal Revenue Service (IRS),
                                             Background                                              Treasury.                                             drawbridge regulation.
                                                                                                     ACTION: Final regulations; correction.                SUMMARY:    The Coast Guard has issued a
                                               The final regulations (TD 9717) that
                                             are the subject of this correction is                                                                         temporary deviation from the operating
                                                                                                     SUMMARY:  This document contains
                                             under section 41 of the Internal Revenue                                                                      schedule that governs the Washington
                                                                                                     corrections to final regulations (TD
                                             Code.                                                                                                         State Department of Transportation
                                                                                                     9715) that were published in the
                                                                                                                                                           Montlake Bridge across the Lake
                                             Need for Correction                                     Federal Register on April 1, 2015 (80 FR
                                                                                                                                                           Washington Ship Canal, mile 5.2, at
                                                                                                     17314). The final regulations are
                                               As published, the final regulations                                                                         Seattle, WA. The deviation is necessary
                                                                                                     regarding the agent for an affiliated
                                             (TD 9717) contain errors that may prove                                                                       to facilitate the safe and rapid
                                                                                                     group of corporations that files a
                                             to be misleading and are in need of                                                                           movement of University of Washington
                                                                                                     consolidated return (consolidated
                                             clarification.                                                                                                Husky football game spectators. This
                                                                                                     group).
                                                                                                                                                           deviation allows the bridge to remain in
                                             List of Subjects in 26 CFR Part 1                       DATES:  This correction is effective on               the closed-to-navigation position.
                                                                                                     April 27, 2015 and applicable beginning
Rmajette on DSK2VPTVN1PROD with RULES




                                               Income taxes, Reporting and                                                                                 DATES: This deviation is effective from
                                             recordkeeping requirements.                             April 1, 2015.                                        10 a.m. to 3 p.m. on April 25, 2015.
                                                                                                     FOR FURTHER INFORMATION CONTACT:                      ADDRESSES: The docket for this
                                             Correction of Publication                               Gerald Fleming at (202) 317–6975 or                   deviation, [USCG–2015–0249] is
                                               Accordingly, 26 CFR part 1 is                         Richard M. Heinecke at (202) 317–6065                 available at http://www.regulations.gov.
                                             corrected by making the following                       (not a toll free number).                             Type the docket number in the
                                             correcting amendments:                                  SUPPLEMENTARY INFORMATION:                            ‘‘SEARCH’’ box and click ‘‘SEARCH.’’


                                        VerDate Sep<11>2014   14:38 Apr 24, 2015   Jkt 235001   PO 00000   Frm 00010   Fmt 4700   Sfmt 4700   E:\FR\FM\27APR1.SGM   27APR1



Document Created: 2015-12-16 08:30:00
Document Modified: 2015-12-16 08:30:00
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionRules and Regulations
ActionFinal regulations; correction.
DatesThis correction is effective on April 27, 2015 and applicable beginning April 1, 2015.
ContactGerald Fleming at (202) 317-6975 or Richard M. Heinecke at (202) 317-6065 (not a toll free number).
FR Citation80 FR 23238 
RIN Number1545-BH31
CFR Citation26 CFR 1
26 CFR 602

2025 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR