80_FR_60486 80 FR 60293 - Controlled Group Regulation Examples; Correction

80 FR 60293 - Controlled Group Regulation Examples; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 193 (October 6, 2015)

Page Range60293-60293
FR Document2015-25355

This document contains corrections to final regulations (TD 9737) that were published in the Federal Register on Tuesday, September 15, 2015 (80 FR 55243). The final rules are with revisions to examples that illustrate the controlled group rules applicable to regulated investment companies (RICs).

Federal Register, Volume 80 Issue 193 (Tuesday, October 6, 2015) 
[Federal Register Volume 80, Number 193 (Tuesday, October 6, 2015)]
[Rules and Regulations]
[Page 60293]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-25355]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9737]
RIN 1545-BK96


Controlled Group Regulation Examples; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

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SUMMARY: This document contains corrections to final regulations (TD 
9737) that were published in the Federal Register on Tuesday, September 
15, 2015 (80 FR 55243). The final rules are with revisions to examples 
that illustrate the controlled group rules applicable to regulated 
investment companies (RICs).

DATES: This correction is effective October 6, 2015 and applicable 
September 15, 2015.

FOR FURTHER INFORMATION CONTACT: Julanne Allen at (202) 317-6945 or 
Susan Baker at (202) 317-7053 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulation (TD 9737) that is the subject of this 
correction is under section 851(c) of the Internal Revenue Code.

Need for Correction

    As published, the final regulation (TD 9737) contains errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulation (TD 9737), that is the subject of 
FR Rule Doc. 2015-23137, published September 15, 2015 (80 FR 55243), is 
corrected as follows:
    1. On page 55243, in the preamble, third column, under section 
heading ``1. Fund of Funds, second line from the bottom of the first 
full paragraph, ``a Lower RIC have different quarter end'' is corrected 
to read ``a Lower RIC have different quarter-end''.
    2. On page 55245, in the preamble, first column, fifth line from 
the bottom of the first full paragraph, ``test in section 
851(b)(3)(ii); and '' is corrected to read ``851(b)(3)(B)(ii)''.
    3. On page 55245, in the preamble, first column, first line from 
the bottom of the first full paragraph, ``in section 851(b)(3)(iii).'' 
is corrected to read ``in section 851(b)(3)(B)(iii).''

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2015-25355 Filed 10-5-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 193 / Tuesday, October 6, 2015 / Rules and Regulations 60293 Executive Order 12866 SUMMARY: This document contains DEPARTMENT OF HOMELAND Because this rule involves a foreign corrections to final regulations (TD SECURITY affairs function of the United States, it 9737) that were published in the is not subject to Executive Order 12866. Federal Register on Tuesday, September Coast Guard 15, 2015 (80 FR 55243). The final rules Signing Authority are with revisions to examples that 33 CFR Part 117 This regulation is being issued in illustrate the controlled group rules [Docket No. USCG–2015–0918] accordance with 19 CFR 0.1(a)(1). applicable to regulated investment companies (RICs). Drawbridge Operation Regulation; List of Subjects in 19 CFR Part 12 Ebey Slough (Snohomish River), Cultural property, Customs duties and DATES:This correction is effective Marysville, WA inspection, Imports, Prohibited October 6, 2015 and applicable merchandise. September 15, 2015. AGENCY: Coast Guard, DHS. ACTION:Notice of deviation from Amendment to CBP Regulations FOR FURTHER INFORMATION CONTACT: drawbridge regulation. For the reasons set forth above, part Julanne Allen at (202) 317–6945 or 12 of Title 19 of the Code of Federal Susan Baker at (202) 317–7053 (not a SUMMARY: The Coast Guard has issued a Regulations (19 CFR part 12) is toll-free number). temporary deviation from the operating amended as set forth below: schedule that governs the Burlington SUPPLEMENTARY INFORMATION: Northern Santa Fe Railroad Company PART 12—SPECIAL CLASSES OF Background (BNSF) Bridge 38.3 across Ebey Slough MERCHANDISE (Snohomish River), mile 1.5 at The final regulation (TD 9737) that is Marysville, WA. The deviation is ■ 1. The general authority citation for the subject of this correction is under necessary to accommodate scheduled part 12 and the specific authority section 851(c) of the Internal Revenue bridge rail joint maintenance and citation for § 12.104g continue to read as Code. replacement. The deviation allows the follows: bridges to remain in the closed-to- Need for Correction Authority: 5 U.S.C. 301; 19 U.S.C. 66, 1202 navigation position during the (General Note 3(i), Harmonized Tariff As published, the final regulation (TD maintenance to allow safe movement of Schedule of the United States (HTSUS)), 9737) contains errors that may prove to work crews. 1624; DATES: This deviation is effective from be misleading and are in need of * * * * * clarification. 6 a.m. on October 11, 2015 through Sections 12.104 through 12.104i also 11:59 p.m. on October 31, 2015. issued under 19 U.S.C. 2612; Correction of Publication ADDRESSES: The docket for this Accordingly, the final regulation (TD deviation, [USCG–2015–0918] is * * * * * available at http://www.regulations.gov. 9737), that is the subject of FR Rule Doc. § 12.104g [Amended] 2015–23137, published September 15, Type the docket number in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ ■ 2. In § 12.104g, paragraph (a), the table 2015 (80 FR 55243), is corrected as Click on Open Docket Folder on the line is amended in the entry for Nicaragua in follows: associated with this deviation. You may the ‘‘Decision No.’’ column by removing 1. On page 55243, in the preamble, also visit the Docket Management the reference to ‘‘CBP Dec. 10–32’’ and third column, under section heading ‘‘1. Facility in Room W12–140 on the adding in its place ‘‘CBP Dec. 15–13 ’’. Fund of Funds, second line from the ground floor of the Department of R. Gil Kerlikowske, bottom of the first full paragraph, ‘‘a Transportation West Building, 1200 Commissioner, U.S. Customs and Border Lower RIC have different quarter end’’ New Jersey Avenue SE., Washington, Protection. is corrected to read ‘‘a Lower RIC have DC 20590, between 9 a.m. and 5 p.m., Approved: October 1, 2015. different quarter-end’’. Monday through Friday, except Federal Timothy E. Skud, 2. On page 55245, in the preamble, holidays. Deputy Assistant Secretary of the Treasury. first column, fifth line from the bottom FOR FURTHER INFORMATION CONTACT: If [FR Doc. 2015–25413 Filed 10–5–15; 8:45 am] of the first full paragraph, ‘‘test in you have questions on this rule, call or BILLING CODE 9111–14–P section 851(b)(3)(ii); and ’’ is corrected email the Bridge Administrator, Coast to read ‘‘851(b)(3)(B)(ii)’’. Guard Thirteenth District; telephone 206–220–7234, email d13-pf- 3. On page 55245, in the preamble, d13bridges@uscg.mil. DEPARTMENT OF THE TREASURY first column, first line from the bottom SUPPLEMENTARY INFORMATION: BNSF has of the first full paragraph, ‘‘in section requested a temporary deviation from Internal Revenue Service 851(b)(3)(iii).’’ is corrected to read ‘‘in the operating schedule for the BNSF RR 26 CFR Part 1 section 851(b)(3)(B)(iii).’’ Bridge 38.3, mile 1.5, crossing Ebey Martin V. Franks, Slough (Snohomish River), at [TD 9737] Chief, Publications and Regulations Branch, Marysville, WA. BNSF requested the RIN 1545–BK96 Legal Processing Division, Associate Chief BNSF RR Bridge 38.3 remain in the srobinson on DSK5SPTVN1PROD with RULES Counsel, (Procedure and Administration). closed-to-navigation position for rail Controlled Group Regulation maintenance. This maintenance has Examples; Correction [FR Doc. 2015–25355 Filed 10–5–15; 8:45 am] been scheduled, and is funded as part BILLING CODE 4830–01–P AGENCY: Internal Revenue Service (IRS), of the Cascade Corridor Improvement Treasury. Project. The normal operating schedule for ACTION: Final regulations; correction. this bridge operates in accordance with VerDate Sep<11>2014 16:54 Oct 05, 2015 Jkt 238001 PO 00000 Frm 00019 Fmt 4700 Sfmt 4700 E:\FR\FM\06OCR1.SGM 06OCR1


Document Created: 2015-12-15 08:50:47
Document Modified: 2015-12-15 08:50:47
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 October 6, 2015 and applicable September 15, 2015.
ContactJulanne Allen at (202) 317-6945 or Susan Baker at (202) 317-7053 (not a toll-free number).
FR Citation80 FR 60293 
RIN Number1545-BK96
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