Guidance Under Section 355(e); Recognition of Gain on

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2002-06-03/pdf/02-13846.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 67, No. 106 / Monday, June 3, 2002 / Rules and Regulations 38199

FDC Date	State	City	Airport	FDC No.	Subject
05/09/02 ...... 05/09/02 ...... 05/09/02 ...... 05/09/02 ...... 05/09/02 ...... 05/09/02 ...... 05/09/02 ...... 05/09/02 ...... 05/10/02 ...... 05/10/02 ...... 05/10/02 ...... 05/12/02 ...... 05/13/02 ...... 05/13/02 ...... 05/13/02 ...... 05/13/02 ...... 05/13/02 ...... 05/15/02 ...... 05/15/02 ...... 05/15/02 ...... 05/15/02 ...... 05/15/02 ...... 05/15/02 ...... 05/16/02 ...... 05/16/02 ...... 05/16/02 ...... 05/16/02 ...... 05/16/02 ...... 05/17/02 ...... 05/17/02 ...... 05/17/02 ...... 05/17/02 ...... 05/17/02 ...... 05/17/02 ...... 05/17/02 ...... 05/17/02 ...... 05/20/02 ...... 05/21/02 ...... 05/21/02 ...... 05/21/02 ...... 05/21/02 ...... 05/21/02 ...... 05/21/02 ...... 05/21/02 ......	GA GA GA GA GA GA LA LA KY KY KY TX OH OH OH NC NC GA GA GA GA MN AL WA WA WA NY KS NM NM NM NM NM NM TX OK TN IL IL IL OH OH OH OH	Griffin ............................... Griffin ............................... Athens ............................. Athens ............................. Athens ............................. Athens ............................. Natchitoches .................... Natchitoches .................... Mount Sterling-Mont- gomery. Mount Sterling-Mont- gomery. Mount Sterling-Mont- gomery. Houston ........................... Columbus ........................ Bowling Green ................. Bowling Green ................. Raleigh-Durham .............. Raleigh-Durham .............. Columbus ........................ Columbus ........................ Columbus ........................ Columbus ........................ Benson ............................ Decatur ............................ Richland .......................... Richland .......................... Richland .......................... Canandaigua ................... Wichita ............................. Albuquerque .................... Albuquerque .................... Albuquerque .................... Albuquerque .................... Albuquerque .................... Albuquerque .................... Denton ............................. Holdenville ....................... Millington ......................... Moline .............................. Moline .............................. Moline .............................. Wilmington ....................... Wilmington ....................... Wilmington ....................... Wilmington .......................	Griffin-Spalding County ........................ Griffin-Spalding County ........................ Athens/Ben Epps ................................. Athens/Ben Epps ................................. Athens/Ben Epps ................................. Athens/Ben Epps ................................. Natchitoches Regional ......................... Natchitoches Regional ......................... Mount Sterling-Montgomery County .... Mount Sterling-Montgomery County .... Mount Sterling-Montgomery County .... Ellington Field ...................................... Columbus/Port Columbus Intl .............. Wood County ....................................... Wood County ....................................... Raleigh-Durham Intl ............................. Raleigh-Durham Intl ............................. Columbus Metropolitan ........................ Columbus Metropolitan ........................ Columbus Metropolitan ........................ Columbus Metropolitan ........................ Benson Muni ........................................ Pryor Field Regional ............................ Richland ............................................... Richland ............................................... Richland ............................................... Canandaigua ........................................ Cessna Aircraft Field ........................... Albuquerque Intl Sunport ..................... Albuquerque Intl Sunport ..................... Albuquerque Intl Sunport ..................... Albuquerque Intl Sunport ..................... Albuquerque Intl Sunport ..................... Albuquerque Intl Sunport ..................... Denton Muni ......................................... Holdenville Muni ................................... Millington Muni ..................................... Quad City Intl ....................................... Quad City Intl ....................................... Quad City Intl ....................................... Airborne Airpark ................................... Airborne Airpark ................................... Airborne Airpark ................................... Airborne Airpark ...................................	2/3927 2/3928 2/3929 2/3930 2/3931 2/3932 2/3940 2/3942 2/3964 2/3965 2/3966 2/3959 2/4027 2/4036 2/4037 2/4040 2/4041 2/4114 2/4115 2/4116 2/4117 2/4125 2/4127 2/4159 2/4160 2/4161 2/4163 2/4171 2/4197 2/4198 2/4199 2/4200 2/4201 2/4202 2/4209 2/3239 2/4282 2/4321 2/4322 2/4323 2/4332 2/4333 2/4335 2/4336	GPS Rwy 32, Orig NDB Rwy 32, Orig VOR or GPS Rwy 2, Amdt 10 VOR Rwy 27, Amdt 11 ILS Rwy 27, Orig NDB or GPS Rwy 27, Orig NDB or GPS Rwy 34, Amdt 4B LOC Rwy 34, Amdt 3B NDB Rwy 21, Amdt 1A NDB or GPS Rwy 3, Amdt 1B GPS Rwy 21, Amdt 1 ILS Rwy 22, Amdt 3A ILS Rwy 10R, Amdt 7 VOR/DME RNAV Rwy 27, Amdt 1 GPS Rwy 27, Orig ILS Rwy 5L, Amdt 4
ILS Rwy 5R, Amdt 26 RADAR-1, Amdt 8A ILS Rwy 5, Amdt 24B VOR/DME RNAV or GPS Rwy 23, Amdt 2 NDB or GPS Rwy 5, Amdt 27A NDB or GPS Rwy 14, Amdt 6 RNAV (GPS) Rwy 36, Orig VOR or GPS Rwy 25, Amdt 6A NDB or GPS Rwy 19, Amdt 5 LOC Rwy 19, Amdt 5 VOR–A Orig VOR or GPS–C, Orig-A NDB Rwy 35, Amd 7B RNAV (GPS) Rwy 35, Orig RNAV (GPS) Rwy 17, Orig ILS Rwy 8, Amdt 5B ILS Rwy 3, Orig-D NAV (gps) Rwy 3, Orig ILS Rwy 17, Amdt 6B GPS RWY 17, Amdt 1 VOR/DME Rwy 22, Orig-A NDB or GPS Rwy 9, Amdt 27C ILS Rwy 27, Orig-B ILS Rwy 9, Amdt 29C VOR or GPS Rwy 4L, Amdt 5C VOR/DME or GPS Rwy 22R, Amdt 4C NDB Rwy 4L, Amdt 2D VOR Rwy 22R, Amdt 4B

SUMMARY: This document contain corrections to temporary regulations that were published in the Federal Register on Friday, April 26, 2002 (67 FR 20632) relating to recognition of gain on certain distributions of stock or securities of a controlled corporation in connection with an acquisition.

DATES: Effective Date: These corrections are effective April 26, 2002.

FOR FURTHER INFORMATION CONTACT: Amber R. Cook, (202) 622–7530 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations that are the subject of these corrections are under

[FR Doc. 02–13818 Filed 5–31–02; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8988]

RIN 1545–BA55

Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection With an Acquisition; Corrections

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Corrections to temporary regulations.

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38200 Federal Register / Vol. 67, No. 106 / Monday, June 3, 2002 / Rules and Regulations

section 355(e) of the Internal Revenue Code.

Need for Correction

As published, TD 8988 contains errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the temporary regulations (TD 8988), which is the subject of FR Doc. 02–9929 is corrected as follows:

On page 20635, column 2, in the preamble under the caption ‘‘Explanation of Provisions’’, line 13 of paragraph H.(1.), the language ‘‘reasonable certainty’’ that, within six’’ is corrected to read ‘‘’reasonable certainty’’ that, within 6’’.

§ 1.355–0 [Corrected]

On page 20636, column 2, § 1.355– 7T(k), the language ‘‘Effective date.’’ is corrected to read ‘‘Effective dates.’’.

§ 1.355–7T [Corrected]

On page 20637, column 1, § 1.355– 7T(b)(3)(iii), line 13, the language ‘‘before a distribution where a person’’ is corrected to read ‘‘before a distribution, a person’’.
On page 20637, column 1, § 1.355– 7T(b)(3)(iii), line 15, the language ‘‘intends to cause a distribution and, as’’ is corrected to read ‘‘intended to cause a distribution and, as’’.
On page 20641, column 2, § 1.355– 7T(j) Example 4. (v), line 2, the language ‘‘of C and acquisition of X by D are part of a’’ is corrected to read ‘‘of C and the acquisition of X by D are part of a’’.

Cynthia Grigsby, Chief, Regulations Unit, Associate Chief Counsel, (Income Tax and Accounting).

[FR Doc. 02–13846 Filed 5–31–02; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 63

[FRL–7222–4]

RIN 2060–AJ34

National Emission Standards for Hazardous Air Pollutants for Pesticide Active Ingredient Production

AGENCY: Environmental Protection Agency (EPA).

ACTION: Final rule; amendment.

ADDRESSES: Docket No. A–95–20 contains supporting information used in developing the NESHAP. The docket is located at the U.S. EPA, 401 M Street, SW., Washington, DC 20460 in Room M–1500, Waterside Mall (ground floor), and may be inspected from 8:30 a.m. to 5:30 p.m., Monday through Friday, excluding legal holidays.

SUMMARY: On June 23, 1999, EPA promulgated national emission standards for hazardous air pollutants (NESHAP) for Pesticide Active Ingredient (PAI) Production (40 CFR part 63, subpart MMM). On August 19 and 20, 1999, petitions for judicial review of the June 1999 rule were filed in the U.S. Court of Appeals for the District of Columbia Circuit. This action is in response to an issue raised by two of those petitioners—the American Crop Protection Association (ACPA) and the American Cyanamid Company (now BASF Corporation). On March 22, 2002 (67 FR 13504), EPA proposed an amendment to change the existing source compliance date of the NESHAP for PAI Production to December 23, 2003. Under the promulgated rule, existing affected sources would be required to be in compliance by August 22, 2002. With this final action, existing sources will be required to be in compliance with the rule by December 23, 2003.

EFFECTIVE DATE: June 3, 2002.

FOR FURTHER INFORMATION CONTACT: Mr. Randy McDonald, Organic Chemicals Group, Emission Standards Division (C504–04), U.S. EPA, Research Triangle Park, North Carolina 27711, telephone number (919) 541–5402, electronic mail address mcdonald.randy@epa.gov.

SUPPLEMENTARY INFORMATION: Docket. The docket is an organized and complete file of all the information considered by the EPA in the development of this rulemaking. The docket is a dynamic file because material is added throughout the rulemaking process. The docketing system is intended to allow members of the public and industries involved to readily identify and locate documents so that they can effectively participate in the rulemaking process. Along with the proposed and promulgated standards and their preambles, the contents of the docket will serve as the record in the case of judicial review. ( See section 307(d)(7)(A) of the Clean Air Act (CAA).) The regulatory text and other materials related to this rulemaking are available for review in the docket or copies may be mailed on request from the Air Docket by calling (202) 260–7548. A reasonable fee may be charged for copying docket materials.

Worldwide Web (WWW). In addition to being available in the docket, an electronic copy of this proposed rule will also be available through the WWW. Following signature, a copy of this action will be posted on the EPA’s Technology Transfer Network (TTN) policy and guidance page for newly proposed or promulgated rules http:// www.epa.gov/ttn/oarpg. The TTN at EPA’s web site provides information and technology exchange in various areas of air pollution control. If more information regarding the TTN is needed, call the TTN HELP line at (919) 541–5384. Regulated Entities. The regulated category and entities affected by this action include:

Category	NAICS codes	SIC codes	Examples of regulated entities
Industry ................................	Typically, 325199 and 325320. ............................................	Typically, 2869 and 2879 .. ............................................	• Producers of pesticide active ingredients that con- tain organic compounds that are used in herbicides, insecticides, or fungicides. • Producers of any integral intermediate used in on- site production of an active ingredient used in herbi- cides, insecticides, or fungicides.

This table is not intended to be exhaustive, but rather provides a guide for readers likely to be interested in the proposed revisions to the regulation affected by this action. To determine whether your facility, company,

business, organization, etc., is regulated by this action, you should carefully examine all of the applicability criteria in 40 CFR part 63, subpart MMM. If you have questions regarding the applicability of this proposed

amendment to a particular entity, consult the person listed in the preceding FOR FURTHER INFORMATION CONTACT section.

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