Taxable Mortgage Pools; Correction (IRS final rule

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1995-09-27/pdf/95-23903.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

49754 Federal Register / Vol. 60, No. 187 / Wednesday, September 27, 1995 / Rules and Regulations

Section ll .900 is amended by revising paragraph (e), to read as follows:

§ ll .900 Purpose, procedure and applicability of subparts J and K of this part.

- - - (e) Revalidation of employer attestations in effect on September 30, 1995. Any employer’s attestation which was valid on September 30, 1995, is revalidated effective on September 30, 1995 and shall remain valid through November 30, 1995, unless withdrawn or invalidated.

Section ll .910(b)(2)(i) is amended by removing the phrase ‘‘through September 30, 1995’’ and adding in lieu thereof the phrase ‘‘through November 30, 1995’’.
Section ll .910(e) is amended by removing from the first sentence the phrase ‘‘after September 30, 1995’’ and adding in lieu thereof the phrase ‘‘after November 30, 1995’’; and by removing from the penultimate sentence the phrase ‘‘prior to September 30, 1995’’ and adding in lieu thereof the phrase ‘‘prior to November 30, 1995’’.
Section ll .940(d)(1)(i)(B) is amended by removing the date ‘‘September 30, 1995’’ and adding in lieu thereof the date ‘‘November 30, 1995’’.
Section ll .940(h)(1) is amended by removing the date ‘‘September 30, 1995’’ and adding in lieu thereof the date ‘‘November 30, 1995’’.
Section ll .940(h)(3) is amended by removing the date ‘‘September 30, 1995’’ and adding in lieu thereof the date ‘‘November 30, 1995’’.

Adoption of Joint Interim Final Rule

The agency-specific adoption of the Joint Interim Final Rule, which appears at the end of the common preamble, appears below:

TITLE 20—EMPLOYEES’ BENEFITS

CHAPTER V—EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR

Part 655 of chapter V of title 20, Code of Federal Regulations, is amended as follows:

PART 655—TEMPORARY EMPLOYMENT OF ALIENS IN THE UNITED STATES

a. The authority citation for part 655 continues to read as follows:

Authority: Section 655.0 issued under 8 U.S.C. 1101(a)(15)(H)(i) and (ii), 1182 (m) and (n), 1184, 1188, and 1288(c); 29 U.S.C. 49 et seq. ; sec. 3(c)(1), Pub. L. 101–238, 103 Stat. 2099, 2103 (8 U.S.C. 1182 note); sec. 221(a), Pub. L. 101–649, 104 Stat. 4978, 5027 (8 U.S.C. 1184 note); and 8 CFR 214.2(h)(4)(i).

Section 665.00 issued under 8 U.S.C. 1101(a)(15)(H)(ii), 1184, and 1188; 29 U.S.C. 49 et. seq. ; and 8 CFR 214.2(h)(4)(i). Subparts A and C issued under 8 U.S.C. 1101(a)(15)(H)(ii)(b) and 1184; 29 U.S.C. 49 et seq. and 8 CFR 214.2(h)(i).

Subpart B issued under 8 U.S.C. 1101(a)(15)(H)(ii)(a), 1184, and 1188; and 29 U.S.C. 49 et seq.

Subparts D and E issued under 8 U.S.C. 1101(a)(15)(H)(i)(a), 1182(m), and 1184; 29 U.S.C. 49 et seq. ; and sec. 3(c)(1), Pub. L. 101–238, 103 Stat. 2099, 2103 (8 U.S.C. 1182 note). Subparts F and G issued under 8 U.S.C. 1184 and 1288(c); and 29 U.S.C. 49 et seq. Subparts H and I issued under 8 U.S.C. 1101(a)(15)(H)(i)(b), 1182(n), and 1184; and 29 U.S.C. 49 et seq. Subparts J and K issued under 29 U.S.C. 49 et seq. ; and sec. 221(a), Pub. L. 101–649, 104 Stat. 4978, 5027 (8 U.S.C. 1184 note).

b. Part 655 is amended as set forth in the Joint Interim Final Rule, which appears at the end of the common preamble.

TITLE 29—LABOR

CHAPTER V—WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR

Part 508 of chapter V of title 29, Code of federal regulations, is amended as follows:

PART 508—ATTESTATIONS FILED BY EMPLOYERS UTILIZING F–1 STUDENTS FOR OFF-CAMPUS WORK

a. The authority citation for part 508 continues to read as follows:

Authority: 29 U.S.C. 49 et seq.; and sec. 221(a), Pub. L. 101–649, 104 Stat. 4978, 5027 (8 U.S.C. 1184 note).

b. Part 508 is amended as set forth in the Joint Interim Final Rule, which appears at the end of the common preamble.

Signed at Washington, DC, this 21st day of September, 1995. Raymond Uhalde, Deputy Assistant Secretary, for Employment and Training.

Maria Echaveste, Administrator, Wage and Hour Division Employment Standards Administration.

[FR Doc. 95–23782 Filed 9–26–95; 8:45 am]

BILLING CODE 4510–30–M; 4510–27–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[T.D. 8610]

RIN 1545–AP98

Taxable Mortgage Pools; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations, Treasury Decision 8610, which was published in the Federal Register on Monday, August 7, 1995 (60 FR 40086). The final regulation relates to taxable mortgage pools.

EFFECTIVE DATE: September 6, 1995.

FOR FURTHER INFORMATION CONTACT: Arnold P. Golub or Marshall D. Geiring, (202) 622–3950 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 7701(i) of the Internal Revenue Code.

Need for Correction

As published, T.D. 8610 contain errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulation (T.D. 8610), which was the subject of FR Doc. 95–19285, is corrected as follows:

§ 301.7701(i)–1 [Corrected]

On page 40089, column 1, § 301.7701(i)–1 (c)(4)(ii), the third line from the bottom of the paragraph, the language ‘‘taxes, insurance premium, or other’’ is corrected to read ‘‘taxes, insurance premiums, or other’’.
On page 40091, column 3, § 301.7701(i)–1 (g)(3), paragraph (iv) of Example 5, the third line from the bottom of the paragraph, the language ‘‘treat the $9,375,000 obligation as principally’’ is corrected to read ‘‘treat a $9,375,000 obligation as principally’’. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 95–23903 Filed 9–26–95; 8:45 am]

BILLING CODE 4830–01–P