Reorganizations Under Section 368(a)(1)(F); Section 367(a)

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2015-12-08/pdf/2015-30869.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 80, No. 235 / Tuesday, December 8, 2015 / Rules and Regulations 76205

APPENDIX TO AD 2015–24–05—MODELS AFFECTED/MODEL SERIAL NUMBERS/APPLICABLE TEXT FOR SUPPLEMENTAL

PAGE TO PILOT’S OPERATING HANDBOOK (POH)/AIRPLANE FLIGHT MANUAL (AFM)—Continued

Placard text for limitations section Models affected Model serial No.

of the POH/AFM

PA–23–250 (six place) Aztec ‘‘C’’ PA–E23–250

PA–23–250 (six place) Aztec ‘‘C’’ PA–E23–250 27–2505 through 27–3836, 27–3838 through WARNING—UNCOORDINATED MANEU (six place) Aztec ‘‘C’’. 27–3943. VERS, INCLUDING SIDE SLIPS OF 30

SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN ¹ ⁄2 FULL. PA–23–250 (six place) Aztec ‘‘D’’ PA–E23–250 27–3837, 27–3944 through 27–4425, 27– WARNING—UNCOORDINATED MANEU (six place) Aztec ‘‘D’’. 4427 through 27–4573. VERS, INCLUDING SIDE SLIPS OF 30

SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN ¹ ⁄2 FULL. PA–23–250 (six place) Aztec ‘‘E’’ PA–E23–250 27–4426, 27–4574 through 27–7405476 ........ WARNING—UNCOORDINATED MANEU (six place) Aztec ‘‘E’’. VERS, INCLUDING SIDE SLIPS OF 30

SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN ¹ ⁄2 FULL. PA–30 Twin Comanche ..................................... 30–1 through 30–2000 ..................................... WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN ¹ ⁄4 FULL. PA–39 Twin Comanche ..................................... 39–1 through 39–155 ....................................... WARNING—UNCOORDINATED MANEUVERS, INCLUDING SIDE SLIPS OF 30 SECONDS OR MORE, FOR ANY REASON, AND FAST TAXI TURNS JUST PRIOR TO TAKEOFF CAN CAUSE LOSS OF POWER IF FUEL TANKS IN USE ARE LESS THAN ¹ ⁄4 FULL.

(six place) Aztec ‘‘C’’.

(six place) Aztec ‘‘D’’.

(six place) Aztec ‘‘E’’.

Issued in Kansas City, Missouri, on November 24, 2015. Pat Mullen, Acting Manager, Small Airplane Directorate, Aircraft Certification Service.

[FR Doc. 2015–30633 Filed 12–7–15; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9739]

RIN 1545–BF51; 1545–BM78

Reorganizations Under Section 368(a)(1)(F); Section 367(a) and Certain Reorganizations Under Section 368(a)(1)(F); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains corrections to final regulations (TD

that provide guidance regarding the qualification of a transaction as a corporate reorganization under section 368(a)(1)(F), and which were published in the Federal Register on Monday, September 21, 2015 (80 FR 56904).

DATES: This correction is effective December 8, 2015 and applicable September 21, 2015.

FOR FURTHER INFORMATION CONTACT: Douglas C. Bates at (202) 317–6065 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9739) that are the subject of this correction are under section 367 and 368 of the Internal Revenue Code.

Need for Correction

As published, the final regulation (TD 9739) contains errors that may prove to be misleading and are 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 amended by making the following correcting amendments:

PART 1—INCOME TAXES

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

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

Par. 2. Section 1.368–2 is amended by revising the last sentence of paragraph (m)(4) Example 5. and revising the third sentence of Example 7. to read as follows:

§ 1.368–2 Definition of terms.

- - - (m) * - (4) * - Example 5. - - - The result would be the same with respect to qualification under section 368(a)(1)(F) if, instead of merging into S2, S1 completely liquidates or is deemed to liquidate by reason of a conversion in an entity disregarded as separate from its owner under § 301.7701–3 of this chapter.

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76206 Federal Register / Vol. 80, No. 235 / Tuesday, December 8, 2015 / Rules and Regulations

Example 7. - - - Each of T, P, and S is a State A corporation engaged in a manufacturing business.

Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 2015–30869 Filed 12–7–15; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF DEFENSE

Office of the Secretary

32 CFR Part 88

[Docket ID: DOD–2013–OS–0236]

RIN 0790–AJ17

Transition Assistance Program (TAP) for Military Personnel; Correction

AGENCY: Under Secretary of Defense for Personnel and Readiness, DoD.

ACTION: Interim final rule; correction.

SUMMARY: On Monday, November 30, 2015 (80 FR 74678–74694), the Department of Defense published an interim final rule titled Transition Assistance Program (TAP) for Military Personnel. Subsequent to the publication of the interim final rule, the Department of Defense discovered that the phone number in the FOR FURTHER INFORMATION CONTACT section was not correct.

DATES: This correction is effective on December 8, 2015.

FOR FURTHER INFORMATION CONTACT: Ron Horne, 703–614–8631.

SUPPLEMENTARY INFORMATION: On page 74679, in the first column, the FOR FURTHER INFORMATION CONTACT section is revised to correct the phone number to read as set forth above.

Dated: December 2, 2015. Aaron Siegel, Alternate OSD Federal Register Liaison Officer, Department of Defense.

[FR Doc. 2015–30839 Filed 12–7–15; 8:45 am]

BILLING CODE 5001–06–P

DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 100

[Docket No. USCG–2015–0783]

Special Local Regulations; Recurring Marine Events in the Seventh Coast Guard District

AGENCY: Coast Guard, DHS.

ACTION: Notice of enforcement.

SUMMARY: The Coast Guard will enforce the regulation pertaining to the Charleston Parade of Boats from 4:00 p.m. through 8:00 p.m. on December 12, 2015. This action is necessary to ensure safety of life on navigable waters of the United States during the Charleston Parade of Boats. During the enforcement period, the special local regulation establishes a regulated area which will prohibit all people and vessels from entering. Vessels may enter, transit through, anchor in, or remain within the area if authorized by the Captain of the Port Charleston or a designated representative.

DATES: The Charleston Parade of Boats regulation in 33 CFR 100.701 will be enforced from 4:00 p.m. through 8:00 p.m. December 12, 2015.

FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email LT John Downing, Sector Charleston Office of Waterways Management, Coast Guard; telephone 843–740–3184, email John.Z.Downing@ uscg.mil.

SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the special local regulation for the Charleston Parade of Boats in 33 CFR 100.701 Table 1 from 4:00 p.m. through 8:00 p.m. on December 12, 2015.

Under the provisions of 33 CFR 100.701 no vessels or people may enter the regulated area, unless it receives permission to do so from the Captain of the Port. Only event sponsors, designated participants, and official patrol vessels are allowed to enter the regulated area. This rule creates a regulated area that will encompass a portion of the waterways during the parade transit from Charleston Harbor Anchorage A through Bennis Reach, Horse Reach, Hog Island Reach, Town Creek Lower Reach, Ashley River, and finishing at City Marina. Spectator vessels may transit outside the regulated area, but may not anchor, block, loiter in, or impede the transit of parade participants or official patrol vessels. The Coast Guard may be assisted by

other Federal, State, or local law enforcement agencies in enforcing this regulation.

This document is issued under authority of 33 CFR 100.701 and 5 U.S.C. 552 (a).

The Coast Guard will provide notice of the regulated areas by Local Notice to Mariners, Broadcast Notice to Mariners, and on-scene designated representatives.

Dated: November 10, 2015. G.L. Tomasulo, Captain, U.S. Coast Guard, Captain of the Port Charleston.

[FR Doc. 2015–30908 Filed 12–7–15; 8:45 am]

BILLING CODE 9110–04–P

DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 165

[Docket Number USCG–2014–1044]

RIN 1625–AA00

Safety Zone; Shore (Belt) Parkway Bridge Construction, Mill Basin; Brooklyn, NY

AGENCY: Coast Guard, DHS.

ACTION: Final rule.

SUMMARY: The Coast Guard is establishing a safety zone on the navigable waters of Mill Basin surrounding the Shore (Belt) Parkway Bridge. This rule allows the Coast Guard to prohibit all vessel traffic through the safety zone during bridge replacement operations, both planned and unforeseen, that could pose an imminent hazard to persons and vessels operating in the area. This rule is necessary to provide for the safety of life in the vicinity of the construction of the new Shore (Belt) Parkway Bridge and demolition of the old Shore (Belt) Parkway Bridge.

DATES: This rule is effective January 7, 2016.

ADDRESSES: To view documents mentioned in this preamble as being available in the docket, go to http:// www.regulations.gov, type USCG–2014– 1044 in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ Click on Open Docket Folder on the line associated with this rule.

FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email Mr. Jeff Yunker, Coast Guard Sector New York Waterways Management Division, U.S. Coast Guard 718–354–4195, email Jeff.M.Yunker@ uscg.mil.

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