Organizations Under Common Control; Eighty Percent Control

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2019-07-11/pdf/2019-14424.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

33002 Federal Register / Vol. 84, No. 133 / Thursday, July 11, 2019 / Rules and Regulations

§ 558.625 [Amended]

1. In § 558.625, in paragraph (c), remove ‘‘556.740’’ and in its place add ‘‘556.746’’.

§ 558.630 [Amended]

1. In § 558.630, in paragraph (c), remove ‘‘556.740’’ and in its place add ‘‘556.746’’.

Dated: June 20, 2019. Norman E. Sharpless, Acting Commissioner of Food and Drugs.

Dated: June 25, 2019. Eric D. Hargan, Deputy Secretary, Department of Health and Human Services.

[FR Doc. 2019–14098 Filed 7–10–19; 8:45 am]

BILLING CODE 4164–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8179]

Organizations Under Common Control; Eighty Percent Control Test for a Brother-Sister Controlled Group; Correcting Amendment

AGENCY: Internal Revenue Service.

ACTION: Correcting amendment.

SUMMARY: This document contains a correction to Treasury Decision 8179, which was published in the Federal Register for Wednesday, March 2, 1988. Treasury Decision 8179 issued final regulations and withdrew temporary regulations relating to organizations under common control for purposes of certain rules relating to pension, profitsharing, and stock bonus plans. Treasury Decision 8179 was corrected on May 9, 1988; however, the corrections were not properly incorporated into the Code of Federal Regulations.

DATES:

Effective date. This correction is effective on July 11, 2019.

Applicability date: March 2, 1988.

FOR FURTHER INFORMATION CONTACT: Dara Alderman at (202) 317–5500.

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 8179) that are the subject of this correction are under section 52 of the Internal Revenue Code. Treasury Decision 8179 was corrected at 53 FR 16408, May 9, 1988; however, the Office of the Federal Register did not properly incorporate

the correction into the Code of Federal Regulations at that time.

Need for Correction

As published March 2, 1988 (53 FR 6603), the final regulations (TD 8179; FR Doc. 88–4451) contain an error that needed to be corrected. Treasury Decision 8179 was corrected at 53 FR 16408, May 9, 1988; however, the Office of the Federal Register did not properly incorporate the correction into the Code of Federal Regulations.

Applicability of Correction

Generally, the amendments to the regulations under section 52 of the Code (relating to tax credits for employees) apply to taxable years beginning after December 31, 1976. However, because the May 9, 1988 correction was not properly incorporated into the Code of Federal Regulations at the time of publication, with respect to taxable years that began prior to the Effective date, the Internal Revenue Service will not challenge the application of either published version of the regulation.

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 citation for part 1 continues to read in part as follows:

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

§ 1.52–1 [Amended]

Par. 2. In § 1.52–1, paragraph (d)(1)(i) is amended by removing the language ‘‘§ 1.414(c)–4(b)(1))’’ and adding ‘‘§ 1.414(c)–4’’ in its place.

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

[FR Doc. 2019–14424 Filed 7–10–19; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Office of Foreign Assets Control

31 CFR Part 510

Technical Amendments to North Korea Sanctions Regulations

Correction

In rule document 2019–13652, appearing on pages 30868 through 30870, in the issue of Friday, June 28, 2019 make the following correction: On page 30869, in the first column, in the second paragraph, on the twelfth line, ‘‘§§ ’’ should read ‘‘sections’’.

[FR Doc. C1–2019–13652 Filed 7–10–19; 8:45 am]

BILLING CODE 1300–00–D

ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 52

[EPA–R09–OAR–2018–0761; FRL–9996–38– Region 9]

Air Plan Approval; Arizona; Regional Haze Progress Report

AGENCY: Environmental Protection Agency (EPA).

ACTION: Final rule.

SUMMARY: The Environmental Protection Agency (EPA) is approving Arizona’s Regional Haze Progress Report (‘‘Progress Report’’ or ‘‘Report’’), submitted on November 12, 2015, as a revision to its state implementation plan (SIP). This SIP revision addresses requirements of the Clean Air Act (CAA) and the EPA’s rules that require states to submit periodic reports describing progress toward reasonable progress goals (RPGs) established for regional haze and a determination of adequacy of the state’s existing regional haze plan. The EPA is approving the Report on the basis that it addresses the progress report and adequacy determination requirements for the first implementation period for regional haze.

DATES: This rule is effective on August 12, 2019.

ADDRESSES: The EPA has established a docket for this action under Docket ID No. EPA–R09–OAR–2018–0761. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, i.e., Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Certain other material, such as

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