Residence Rules Involving U.S. Possessions; Correction (IRS

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2006-03-21/pdf/06-2664.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 71, No. 54 / Tuesday, March 21, 2006 / Rules and Regulations 14099

Authority: 50 U.S.C. app. 2401 et seq. ; 50 U.S.C. 1701 et seq. ; 22 U.S.C. 3201 et seq. ; 42 U.S.C. 2139a; Sec. 901–911, Pub. L. 106– 387; Sec. 221, Pub. L. 107–56; E.O. 12058, 43 FR 20947, 3 CFR, 1978 Comp., p. 179; E.O. 12851, 58 FR 33181, 3 CFR, 1993 Comp., p. 608; E.O. 12938, 59 FR 59099, 3 CFR, 1994 Comp., p. 950; E.O. 12947, 60 FR 5079, 3 CFR, 1995 Comp., p. 356; E.O. 13026, 61 FR 58767, 3 CFR, 1996 Comp., p. 228; E.O. 13099, 63 FR 45167, 3 CFR, 1998 Comp., p. 208; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783; E.O. 13224, 66 FR 49079, 3 CFR, 2001 Comp., p. 786; Notice of August 2, 2005, 70 FR 45273 (August 5, 2005); Notice of October 25, 2005, 70 FR 62027 (October 27, 2005).

I 4. In § 744.19, revise paragraphs (c) and (d) to read as follows:

§ 744.19 Licensing policy regarding persons sanctioned pursuant to specified statutes.

- - - (c) A sanction issued pursuant to section 11B(b)(1)(B)(ii) of the Export Administration Act of 1979, as amended, and as carried out by Executive Order 13222 of August 17, 2001, that prohibits the issuance of new licenses for exports to the sanctioned entity of items controlled pursuant to the Export Administration Act of 1979.

(d) A sanction issued pursuant to section11B(b)(1)(B)(i) of the Export Administration Act of 1979, as amended (Missile Technology Control Act of 1990), and as carried out by an Executive Order 13222 of August 17, 2001, that prohibits the issuance of new licenses for exports to the sanctioned entity of MTCR Annex equipment or technology controlled pursuant to the Export Administration Act of 1979.

PART 766—ADMINISTRATIVE ENFORCEMENT PROCEEDINGS

I 5. The authority citation for part 766 is revised to read as follows:

Authority: 50 U.S.C. app. 2401 et seq. ; 50 U.S.C. 1701 et seq. ; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783; Notice of August 2, 2005, 70 FR 45273 (August 5, 2005).

I 6. In § 766.24, revise the second sentence of paragraph (e)(3) to read as follows:

§ 766.24 Temporary denials.

- - - (e) * - (3) Appeal Procedure.
- - Service on the administrative law judge shall be addressed to U.S. Coast Guard, ALJ Docketing Center, 40 S. Gay Street, Baltimore, Maryland, 21202–4022. * -

PART 770—INTERPRETATIONS

I 7. The authority citation for part 770 is revised to read as follows:

Authority: 50 U.S.C. app. 2401 et seq. ; 50 U.S.C. 1701 et seq. ; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783; Notice of August 2, 2005, 70 FR 45273 (August 5, 2005).

§ 770.2 [Amended]

I 8. In § 770.2, remove and reserve paragraph (c).

Dated: March 14, 2006. Matthew S. Borman, Deputy Assistant Secretary for Export Administration.

[FR Doc. 06–2685 Filed 3–20–06; 8:45 am]

BILLING CODE 3510–33–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 9248]

RIN 1545–BC86

Residence Rules Involving U.S. Possessions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations that were published in the Federal Register on Tuesday, January 31, 2006 (71 FR 4996) that provide rules for determining bona fide residency in the following U.S. possessions: American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United States Virgin Islands under sections 937(a) and 881(b) of the Internal Revenue Code (Code).

DATES: This correction is effective January 31, 2006.

FOR FURTHER INFORMATION CONTACT: J. David Varley, (202) 435–5262 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9248) that are the subject of this correction are under sections 937(a) and 881(b) of the Internal Revenue Code.

Need for Correction

As published, the final regulations (TD 9248) contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 9248), which were

the subject of FR Doc. 06–818, is corrected as follows:

On page 4997, column 2, in the preamble under the paragraph heading ‘‘Explanation of Provisions and Summary of Comments’’, first paragraph, fourth line from the bottom, the language ‘‘tax and closer connection tests is the’’ is corrected to read ‘‘tax home and closer connection test is the’’.

LaNita VanDyke, Federal Register Liaison Officer, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. 06–2664 Filed 3–20–06; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF DEFENSE

Defense Acquisition Regulations System

48 CFR Parts 203, 207, 209, 229, and 252

Defense Federal Acquisition Regulation Supplement; Technical Amendments

AGENCY: Defense Acquisition Regulations System, Department of Defense (DoD).

ACTION: Final rule.

SUMMARY: DoD is making technical amendments to the Defense Federal Acquisition Regulation Supplement (DFARS) to add references to the DFARS companion resource, Procedures, Guidance, and Information (PGI).

DATES: Effective Date: March 21, 2006.

FOR FURTHER INFORMATION CONTACT: Ms. Michele Peterson, Defense Acquisition Regulations System, OUSD (AT&L) DPAP (DARS), IMD 3C132, 3062 Defense Pentagon, Washington, DC 20301–3062. Telephone (703) 602–0311; facsimile (703) 602–0350.

List of Subjects in 48 CFR Parts 203, 207, 209, 229, and 252

Government procurement.

Michele P. Peterson, Editor, Defense Acquisition Regulations System.

I Therefore, 48 CFR parts 203, 207, 209, 229, and 252 are amended as follows:

I 1. The authority citation for 48 CFR parts 203, 207, 209, 229, and 252 continues to read as follows:

Authority: 41 U.S.C. 421 and 48 CFR Chapter 1.

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