Income Taxes (IRS final rule, 2006-03-10, FR Doc. 06-55511)

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2006-03-10/pdf/06-55511.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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12280 Federal Register / Vol. 71, No. 47 / Friday, March 10, 2006 / Rules and Regulations

federal _ register/code _ of _ federal _ regulations/ibr _ locations.html.

Issued in Renton, Washington, on February 28, 2006. Kalene C. Yanamura, Acting Manager, Transport Airplane Directorate, Aircraft Certification Service.

[FR Doc. 06–2236 Filed 3–9–06; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE INTERIOR

Bureau of Indian Affairs

25 CFR Part 162

Leases and Permits

CFR Correction

In Title 25 of the Code of Federal Regulations, revised as of April 1, 2005, on page 435, part 162 is corrected by reinstating §§ 162.622 and 162.623 to read as follows:

§ 162.622 Can BIA take emergency action if the leased premises are threatened with immediate and significant harm?

If a tenant or any other party causes or threatens to cause immediate and significant harm to the leased premises during the term of a lease, we will take appropriate emergency action. Emergency action may include judicial action seeking immediate cessation of the activity resulting in or threatening the harm. Reasonable efforts will be made to notify the Indian landowners, either before or after the emergency

§ 162.623 What will BIA do if a tenant holds over after the expiration or cancellation of a lease?

If a tenant remains in possession after the expiration or cancellation of a lease, we will treat the unauthorized use as a trespass. Unless we have reason to believe that the tenant is engaged in negotiations with the Indian landowners to obtain a new lease, we will take action to recover possession on behalf of the Indian landowners, and pursue any additional remedies available under applicable law.

[FR Doc. 06–55509 Filed 3–9–06; 8:45 am]

BILLING CODE 1505–01–D

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

Income Taxes

CFR Correction

In Title 26 of the Code of Federal Regulations, part 1 (§ 1.1551 to end), revised as of April 1, 2005, on page 526, in § 1.6696–1, paragraph (b), the third sentence is corrected by removing ‘‘rified’’, and adding in its place, ‘‘Thus, the claim may be prepared by the preparer’s employer or by other persons. In all cases, however, the claim for credit or refund shall contain the information specified in paragraph (d) of this section and, as required in that paragraph, shall be verified’’.

[FR Doc. 06–55511 Filed 3–9–06; 8:45 am]

DEPARTMENT OF DEFENSE

Office of the Secretary

32 CFR Parts 59, 62b, 73, 158, 190, 216, 221, 224, 229, 238, 248, 252, 258, 261, 271, 336, 345, 347, 371, 378, and 388

[DOD–2006–OS–0042]

Removal of Parts

AGENCY: Department of Defense.

ACTION: Final rule.

SUMMARY: The Department of Defense is removing several CFR parts from Chapter I, Office of the Secretary of Defense. This administrative action removes obsolete information from the Code of Federal Regulations and notifies readers of the availability of the current DoD documents that contain the information being removed.

DATES: This rule is effective March 10, 2006.

FOR FURTHER INFORMATION CONTACT: L. Bynum 703–696–6970.

SUPPLEMENTARY INFORMATION: The chart below identifies the status of the parts being removed. All documents with a current date status may be found as a DoD Directive (D), DoD Instruction (I), or Administrative Instruction (AI) on the Washington Headquarters Services Web site at http://www.dtic.mil/whs/ directives/ . Where ‘‘removed’’ is indicated, the applicable DoD document has been removed from the DoD

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