Modification to Consolidated Return Regulation Permitting

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2010-01-13/pdf/2010-416.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

1704 Federal Register / Vol. 75, No. 8 / Wednesday, January 13, 2010 / Rules and Regulations

SUPPLEMENT NO. 4 TO PART 744—ENTITY LIST—Continued

Federal Register Country Entity License requirement License review policy

citation

- - - - Majid Kakavand, Suite 33–01, Menara Keck For all items subject Presumption of denial.

For all items subject

Presumption of denial. 75 FR [INSERT FR PAGE NUMBER] January 13, 2010.

Seng, 203 Jalan Bukit Bintang, Kuala Lumpur, Malaysia 55100.

to the EAR. ( See § 744.11 of the EAR).

- - - - - - Singapore .................... Microsun Electronics Pte. Ltd, Sim Lim For all items subject Presumption of denial.

For all items subject

Presumption of denial. 75 FR [INSERT FR PAGE NUMBER] January 13, 2010.

Tower, 10 Jalan Besar, Singapore 208787.

to the EAR. ( See § 744.11 of the EAR).

- - - - Opto Electronics Pte. Ltd, Suite 11–08, Sim For all items subject Presumption of denial.

For all items subject

Presumption of denial. 75 FR [INSERT FR PAGE NUMBER] January 13, 2010.

Lim Tower, 10 Jalan Besar, Singapore 208787.

to the EAR. ( See § 744.11 of the EAR).

Dated: January 7, 2010. Matthew S. Borman, Deputy Assistant Secretary, for Export Administration.

[FR Doc. 2010–455 Filed 1–12–10; 8:45 am]

BILLING CODE 3510–35–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9458]

RIN 1545–BI72

Modification to Consolidated Return Regulation Permitting an Election To Treat a Liquidation of a Target, Followed by a Recontribution to a New Target, as a Cross-Chain Reorganization

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains a correction to temporary regulations (TD 9458), which were published in the Federal Register on Friday, September 4, 2009, relating to modification to consolidated return regulation permitting an election to treat a liquidation of a target, followed by a recontribution to a new reorganization.

DATES: The correction is effective January 13, 2010, and is applicable beginning September 4, 2009.

FOR FURTHER INFORMATION CONTACT: Guy Traynor at (202) 622–3693 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulation that is the subject to this correction is under section 1502 of the Internal Revenue Code.

Need for Correction

As published September 4, 2009 (74 FR 45757), temporary regulations (TD 9458), contains an error which may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR part 1

Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment.

PART 1—INCOME TAXES

Paragraph 1. The authority for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805 * -

Par. 2. Paragraph (f)(5)(ii)(G) is added following paragraph (f)(5)(ii)(F)(3), to read as follows:

§ 1.1502–13T Intercompany transactions (temporary).

- - - (f) * - (5) * - (ii) * - (G) Expiration date. Paragraphs (f)(5)(ii)(B), (B)(1), (B)(2) and (F)(1), (2),

and (3) of this section will expire on September 3, 2012.

Guy R. Traynor, Federal Register Liaison, Publications & Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure & Administration).

[FR Doc. 2010–416 Filed 1–12–10; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 27

[Docket No. USCG–2009–0891]

RIN 1625–AB40

Federal Civil Penalties Inflation Adjustment Act—2009 Implementation

AGENCY: Coast Guard, DHS.

ACTION: Final rule; correction.

SUMMARY: The Coast Guard is correcting a final rule that appeared in the Federal Register of December 23, 2009 (74 FR 68150). The document concerned the adjustment of fines and other civil monetary penalties.

DATES: Effective January 13, 2010.

FOR FURTHER INFORMATION CONTACT: Ms. Heather Young, CG–5232, Coast Guard; telephone 202–372–1022.

SUPPLEMENTARY INFORMATION: In FR Doc. E9–30493 appearing on page 68150 in the second column under DATES, correct ‘‘This final rule is effective 30 days after December 23, 2009’’ to read ‘‘This final rule is effective January 22, 2010’’.

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