80 FR 23244 - Allocation of Controlled Group Research Credit; Correction
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 80 (April 27, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 80 (April 27, 2015)
| Page Range | 23244-23244 | |
| FR Document | 2015-09605 |
[Federal Register Volume 80, Number 80 (Monday, April 27, 2015)] [Proposed Rules] [Page 23244] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-09605] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-133489-13] RIN 1545-BL76 Allocation of Controlled Group Research Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary and notice of public hearing; correction. ----------------------------------------------------------------------- SUMMARY: This document contains corrections to notice of proposed rulemaking by cross-reference to temporary and notice of public hearing (REG-133489-13) that were published in the Federal Register on Friday, April 3, 2015 (80 FR 18171). The notice of proposed rulemaking by cross-reference to temporary and notice of public hearing are relating to the allocation of the credit for increasing research activities (research credit) to corporations and trades or businesses under common control (controlled groups). DATES: This correction is effective April 27, 2015 and applicable April 3, 2015. FOR FURTHER INFORMATION CONTACT: James Holmes at (202) 317-4137 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-133489-13) is the subjected to the correction under section 41 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-133489-13) contains an error that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing (REG-133489-13) that is subject to FR Doc. 2015-07380, is corrected as follows: 1. On page 18171, in the preamble, second column, under the caption Background, fifth line from the bottom, the language ``Act'' is corrected to read ``American Taxpayer Relief Act of 2012, P L 112-240, H. R. 8 (the ``Act'')''. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015-09605 Filed 4-24-15; 8:45 am] BILLING CODE 4830-01-P
![23244 Federal Register / Vol. 80, No. 80 / Monday, April 27, 2015 / Proposed Rules
DEPARTMENT OF TRANSPORTATION Since we issued the NPRM (63 FR SUMMARY: This document contains
8149, February 18, 1998), additional corrections to notice of proposed
Federal Aviation Administration information became available after the rulemaking by cross-reference to
public comment period closed on March temporary and notice of public hearing
14 CFR Part 39 20, 1998. (REG–133489–13) that were published
Upon further consideration, we in the Federal Register on Friday, April
[Docket No. FAA–2015–0868; Directorate
Identifier 97–ANE–42–AD hereby withdraw the proposed rule for 3, 2015 (80 FR 18171). The notice of
the following reasons: proposed rulemaking by cross-reference
RIN 2120–AA64 • All the suspect defective piston
to temporary and notice of public
pins, P/N 1344–1, manufactured by
Airworthiness Directives; Lycoming SAP, were taken out of service in 1998. hearing are relating to the allocation of
Engines Reciprocating Engines • SAP changed its machining and the credit for increasing research
grinding procedures in 1998 so that the activities (research credit) to
AGENCY: Federal Aviation
affected piston pins were no longer corporations and trades or businesses
Administration (FAA), DOT.
susceptible to micro-cracks. under common control (controlled
ACTION: Proposed rule; withdrawal.
Withdrawal of the NPRM (63 FR 8149, groups).
SUMMARY: The FAA is withdrawing a February 18, 1998) constitutes only such
action, and does not preclude the DATES: This correction is effective April
notice of proposed rulemaking (NPRM).
agency from issuing another notice in 27, 2015 and applicable April 3, 2015.
The NPRM proposed a new
airworthiness directive (AD) that had the future, nor does it commit the FOR FURTHER INFORMATION CONTACT:
applied to certain Lycoming Engines agency to any course of action in the James Holmes at (202) 317–4137 (not a
(type certificate formerly held by future. toll-free number).
Textron Lycoming) with Superior Air Since this action only withdraws a
Parts, Inc. (SAP), piston pins installed. notice of proposed rulemaking, it is SUPPLEMENTARY INFORMATION:
The NPRM had applied to those engines neither a proposed nor a final rule.
Background
using SAP piston pins, part number (P/ Therefore, Executive Order 12866, the
N) 13444–1. The proposed action would Regulatory Flexibility Act, or DOT The notice of proposed rulemaking by
have required removal of defective SAP Regulatory Policies and Procedures (44 cross-reference to temporary regulations
piston pins, P/N 13444–1, from service. FR 11034, February 26, 1979) do not and notice of public hearing (REG–
Since we issued the NPRM, we have cover this withdrawal. 133489–13) is the subjected to the
learned that all the affected piston pins List of Subjects in 14 CFR Part 39 correction under section 41 of the
have been removed from service. We Internal Revenue Code.
also found that SAP has revised its Air transportation, Aircraft, Aviation
manufacturing process so that the safety, Incorporation by reference, Need for Correction
subsequent piston pins were no longer Safety.
As published, the notice of proposed
susceptible to cracking. Accordingly, we The Withdrawal rulemaking by cross-reference to
withdraw the proposed rule. Accordingly, the notice of proposed temporary regulations and notice of
DATES: As of April 27, 2015, the rulemaking, Docket No. FAA–2015– public hearing (REG–133489–13)
proposed rule published February 18, 0868; Directorate Identifier 97–ANE– contains an error that may prove to be
1998 at 63 FR 8149 is withdrawn. 42–AD, published in the Federal misleading and are in need of
FOR FURTHER INFORMATION CONTACT: Register on February 18, 1998 (63 FR clarification.
Peter W. Hakala, Aerospace Engineer, 8149), is withdrawn.
Ft. Worth Aircraft Certification Office, Issued in Burlington, Massachusetts, on Correction of Publication
FAA, Rotorcraft Directorate, 2601 April 15, 2015.
Meacham Blvd., Fort Worth, TX 76137; Accordingly, the notice of proposed
Colleen M. D’Alessandro,
phone: 817–222–5145; fax: 817–222– rulemaking by cross-reference to
Assistant Manager, Engine & Propeller temporary regulations and notice of
5785; email: peter.w.hakala@faa.gov. Directorate, Aircraft Certification Service.
SUPPLEMENTARY INFORMATION: The FAA public hearing (REG–133489–13) that is
[FR Doc. 2015–09535 Filed 4–24–15; 8:45 am]
proposed to amend 14 CFR part 39 with subject to FR Doc. 2015–07380, is
BILLING CODE 4910–13–P
a proposed AD (63 FR 8149, February corrected as follows:
18, 1998). The proposed AD had applied 1. On page 18171, in the preamble,
to certain Lycoming Engines with SAP DEPARTMENT OF THE TREASURY second column, under the caption
piston pins installed. The NPRM Background, fifth line from the bottom,
proposed to require removing certain Internal Revenue Service the language ‘‘Act’’ is corrected to read
defective piston pins from service. The ‘‘American Taxpayer Relief Act of 2012,
proposed action was prompted by 26 CFR Part 1 P L 112–240, H. R. 8 (the ‘‘Act’’)’’.
reports of defective piston pins. The
proposed actions were intended to [REG–133489–13] Martin V. Franks,
prevent a piston pin fracture from RIN 1545–BL76 Chief, Publications and Regulations Branch,
allowing a connecting rod and free Legal Processing Division, Associate Chief
Rmajette on DSK2VPTVN1PROD with PROPOSALS
piston to damage an aluminum cylinder Allocation of Controlled Group Counsel (Procedure and Administration).
head or an engine case. This could Research Credit; Correction [FR Doc. 2015–09605 Filed 4–24–15; 8:45 am]
result in the loss of oil leading to total AGENCY: Internal Revenue Service (IRS), BILLING CODE 4830–01–P
power failure and a possible engine fire. Treasury.
Also, a loose connecting rod could
ACTION: Notice of proposed rulemaking
possibly puncture the engine case or
by cross-reference to temporary and
jam the engine crankshaft, resulting in
notice of public hearing; correction.
a catastrophic engine failure.
VerDate Sep<11>2014 14:40 Apr 24, 2015 Jkt 235001 PO 00000 Frm 00002 Fmt 4702 Sfmt 9990 E:\FR\FM\27APP1.SGM 27APP1](https://thefederalregister.org/doc/80_FR_23324/page/1.svg)
Document Created: 2015-12-16 08:30:09
Document Modified: 2015-12-16 08:30:09
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking by cross-reference to temporary and notice of public hearing; correction. | |
| Dates | This correction is effective April 27, 2015 and applicable April 3, 2015. | |
| Contact | James Holmes at (202) 317-4137 (not a toll-free number). | |
| FR Citation | 80 FR 23244 | |
| RIN Number | 1545-BL76 |
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