Federal housing law
Subchapter KAnti-Abuse Rule; Correction (IRS final rule, 1995-02-22, FR Doc. 95-3769)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1995-02-22/pdf/95-3769.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
9776 Federal Register / Vol. 60, No. 35 / Wednesday, February 22, 1995 / Rules and Regulations
1995 (60 FR 23). The final regulation provides an anti-abuse rule authorizing the Commissioner of Internal Revenue, in certain circumstances, to recast a transaction involving the use of a partnership.
EFFECTIVE DATE: January 3, 1995.
FOR FURTHER INFORMATION CONTACT: D. Lindsay Russell or Mary A. Berman at 202–622–3050 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulation that is the subject of these corrections is under section 701 of the Internal Revenue Code.
Need for Correction
As published, TD 8588 inadvertently ommitted language and contains typographical errors which may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulation which is the subject of FR Doc. 94–32331, is corrected as follows:
§ 1.701–2 [Corrected]
- In the list below, for each Example in § 1.701–2, paragraph (d), indicated in the left column, the language in the middle column is removed, and the language in the right column is added.
would be superfluous. Since the Working Group’s proposal would require pipelines to provide the relevant maximum rate for all releases, the Commission will accept it.
The Working Group further requests that the Commission provide an extension of time to comply with this requirement until the later of 30 days after the Commission issues a clarification order or the Gas*Flow implementation guide is available in the Commission’s public reference room. The Commission will grant an extension of time until 30 days after the issuance of this order.
Unlike the Working Group’s previous filing, a proposed EDI implementation guide was not provided along with the proposed change to conditional fields. The Commission needs the information on maximum release rates as promptly as possible and, given the minimum changes necessary to implement the change, the Commission concludes that, if Gas*Flow has not already made the necessary changes, it can make them promptly. Thus, a 30 day delay is adequate to implement the proposed changes. Once the implementation guide is finalized, it must be filed with the Commission. The data sets and EDI implementation guide will then be incorporated into the ‘‘Standardized Data Sets and Communication Protocols’’ which is available at the
Commission’s Public Reference and Files Maintenance Branch.
The Commission orders: (A) The Commission will grant the requested clarification and accept the conditional fields for maximum reservation rate and maximum volumetric rate as proposed in the January 24, 1995 filing.
(B) Pipelines must implement these new fields within 30 days of the date of this order.
By the Commission. Lois D. Cashell, Secretary.
[FR Doc. 95–4233 Filed 2–21–95; 8:45 am]
BILLING CODE 6717–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8588]
RIN 1545–AS70
Subchapter K—Anti-Abuse Rule; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to final regulation.
SUMMARY: This document contains corrections to the final regulation (TD 8588) which was published in the Federal Register for Tuesday, January 3,
| § 1.701–2(d) | Remove | Add |
|---|---|---|
| Example 3, heading, p. 28, 3rd column, 2nd line ......................................................... Example 7(i), p. 29, 3rd column, 4th line ..................................................................... Example 7(i), p. 29, 3rd column, 6th line ..................................................................... Example 7(i), p. 29, 3rd column, 10th line ................................................................... Example 9(i), p. 30, 3rd column, 4th line ..................................................................... Example 9(i), p. 30, 3rd column, 8th line ..................................................................... Example 9(i), p. 30, 3rd column, 13th line ................................................................... Example 9(i), p. 30, 3rd column, 14th line ................................................................... Example 9(i), p. 30, 3rd column, 14th line ................................................................... Example 9(i), p. 30, 3rd column, 14th line ................................................................... Example 9(i), p. 30, 3rd column, 15th line ................................................................... Example 9(i), p. 30, 3rd column, 16th line ................................................................... Example 9(i), p. 30, 3rd column, 22nd line .................................................................. Example 9(i), p. 30, 3rd column, 24th line ................................................................... Example 9(i), p. 30, 3rd column, 25th line ................................................................... Example 9(i), p. 30, 3rd column, 26th line ................................................................... Example 9(i), p. 30, 3rd column, 27th line ................................................................... Example 9(i), p. 30, 3rd column, 30th line ................................................................... Example 9(i), p. 30, 3rd column, 31st line .................................................................... Example 9(i), p. 30, 3rd column, 32nd line .................................................................. Example 9(i), p. 30, 3rd column, 35th line ................................................................... Example 9(i), p. 30, 3rd column, 36th line ................................................................... Example 9(i), p. 30, 3rd column, 40th line ................................................................... Example 9(i), p. 30, 3rd column, 41st line .................................................................... Example 9(i), p. 30, 3rd column, 41st line .................................................................... Example 9(i), p. 30, 3rd column, 41st line .................................................................... Example 9(i), p. 30, 3rd column, 43rd line ................................................................... Example 9(i), p. 30, 3rd column, 44th line ................................................................... Example 10(i), p. 31, 1st column, 2nd line ................................................................... Example 10(i), p. 31, 1st column, 2nd line ................................................................... Example 10(i), p. 31, 1st column, 10th line .................................................................. Example 10(i), p. 31, 1st column, 28th line .................................................................. |
limitation, ............................. $100 .................................... $6 ........................................ $50 ...................................... $9,000, $990, and $10 ....... $10,000 ............................... $9,000 ................................. $9,000 ................................. $8,100 ................................. $891 .................................... $9 ........................................ $9,000 ................................. $1,000 and $9,000 ............. $19,000 ............................... $10,000 ............................... $9,000 ................................. $9,000 ................................. $9,000, $990 ....................... $10 ...................................... $8,000 ................................. $1,881 and $19 .................. $9,801 and $99 .................. $1,000 ................................. $9,000 ................................. $8,910 ................................. $90 ...................................... $891 .................................... $9 ........................................ $100 .................................... $60 ...................................... $30 ...................................... $100 .................................... |
limitation; $100x $6x $50x $9,000x, $900x, and $10x $10,000x $9,000x $9,000x $8,100x $891x $9x $9,000x $1,000x and $9,000x $19,000x $10,000x $9,000x $9,000x $9,000x, $990x $10x $8,000x $1,881x and $19x $9,801x and $99x $1,000x $9,000x $8,910x $90x $891x $9x $100x $60x $30x $100x |
Federal Register / Vol. 60, No. 35 / Wednesday, February 22, 1995 / Rules and Regulations 9777
| § 1.701–2(d) | Remove | Add |
|---|---|---|
| Example 10(i), p. 31, 1st column, 32nd line ................................................................. Example 10(ii), p. 31, 1st column, 3rd line ................................................................... Example 10(ii), p, 31, 1st column, 5th line ................................................................... Example 10(ii), p. 31, 1st column, 6th line ................................................................... Example 10(ii), p. 31, 1st column, 9th line ................................................................... Example 10(ii), p. 31, 1st column, 11th line ................................................................. Example 10(ii), p. 31, 1st column, 13th line ................................................................. Example 11(i), p. 31, 2nd column, 7th line ................................................................... Example 11(i), p. 31, 2nd column, 13th line ................................................................. Example 11(i), p. 31, 2nd column, 15th line ................................................................. Example 11(i), p. 31, 2nd column, 17th line ................................................................. Example 11(i), p. 31, 2nd column, 31st line ................................................................. Example 11(i), p. 31, 2nd column, 34th line ................................................................. Example 11(i), p. 31, 2nd column, 38th line ................................................................. Example 12(i), p. 31, 3rd column, 7th line ................................................................... Example 12(i), p. 31, 3rd column, 9th line ................................................................... Example 12(i), p. 31, 3rd column, 9th line ................................................................... Example 12(i), p. 31, 3rd column, 12th line ................................................................. Example 12(i), p. 31, 3rd column, 15th line ................................................................. Example 12(i), p. 31, 3rd column, 20th line ................................................................. Example 12(i), p. 31, 3rd column, 21st line .................................................................. Example 12(i), p. 31, 3rd column, 22nd line ................................................................ Example 12(i), p. 31, 3rd column, 23rd line ................................................................. Example 12(i), p. 31, 3rd column, 23rd line ................................................................. Example 12(i), p. 31, 3rd column, 24th line ................................................................. Example 12(i), p. 31, 3rd column, 25th line ................................................................. Example 12(i), p. 31, 3rd column, 25th line ................................................................. Example 13(i), p. 32, 2nd column, 3rd line .................................................................. Example 13(i), p. 32, 2nd column, 4th line ................................................................... Example 13(i), p. 32, 2nd column, 10th line ................................................................. Example 13(i), p. 32, 2nd column, 16th line ................................................................. Example 13(i), p. 32, 2nd column, 19th line ................................................................. Example 13(i), p. 32, 2nd column, 22nd line ................................................................ Example 13(i), p. 32, 2nd column, 24th line ................................................................. Example 13(i), p. 32, 2nd column, 24th line ................................................................. |
$40 ...................................... $100 .................................... $60 ...................................... $40 ...................................... $10 ...................................... $30 ...................................... $20 ...................................... $100 .................................... $100 .................................... $20 ...................................... $100 .................................... that (i) A’s ........................... and (ii) because .................. $80 ...................................... $100 .................................... $60 ...................................... $40 ...................................... $40 ...................................... $100 .................................... $50 ...................................... $50 ...................................... $10 ...................................... $60 ...................................... $50 ...................................... $10 ...................................... $50 ...................................... $40 ...................................... $95 ...................................... $5 ........................................ $100 .................................... $5 ........................................ $100 .................................... $50 ...................................... $5 ........................................ $45 ...................................... |
$40x $100x $60x $40x $10x $30x $20x $100x $100x $20x $100x that A’s and because $80x $100x $60x $40x $40x $100x $50x $50x $10x $60x $50x $10x $50x $40x $95x $5x $100x $5x $100x $50x $5x $45x |
For the reasons set forth in the preamble, Title 28, Chapter I, Part 0 of the Code of Federal Regulations is amended as follows:
PART 0—ORGANIZATION OF THE DEPARTMENT OF JUSTICE
- The authority citation for Part 0 continues to read as follows:
Authority: 5 U.S.C. 301; 28 U.S.C. 509, 510, 515–519. 2. Section 0.15 is amended by revising paragraphs (b)(1)(v), (c), and (e) to read as follows:
§ 0.15 Deputy Attorney General.
- (b) * - (1) * - (v) The appointment, employment, separation, and general administration of Assistant United States Attorneys and other attorneys to assist United States Attorneys when the public interest so requires and fixing their salaries.
- (c) The Deputy Attorney General may redelegate the authority provided in paragraphs (b)(1) (i), (ii), (iii), and (v) of this section to take final action in matters pertaining to the employment, separation, and general administration
- On page 33, column 1, § 1.701–2, paragraph (f), paragraph (ii) of Example 2, line 20, the language ‘‘corporation Z stock, and the partners must’’ is corrected to read ‘‘Corporation Z stock, and the partners must’’. Dale D. Goode, Federal Register Liaison Ass’t Chief Counsel (Corporate).
[FR Doc. 95–3769 Filed 2–21–95; 8:45 am]
BILLING CODE 4830–01–U
DEPARTMENT OF JUSTICE
28 CFR Part 0
[AG Order No. 1949–95]
Redelegation of Personnel Authority
AGENCY: Department of Justice. ACTION: Final rule.
SUMMARY: This rule amends Department regulations on personnel authorities with respect to Assistant United States Attorneys to specifically allow the Deputy Attorney General to redelegate the authority to take final actions with respect to their appointment, employment, separation, and general administration. The rule is promulgated to clarify the current regulation and
reflect the Deputy Attorney General’s wide discretion in delegating certain personnel authorities.
EFFECTIVE DATE: February 22, 1995.
FOR FURTHER INFORMATION CONTACT: Page Newton, Senior Attorney Advisor, Legal Counsel’s Office, Executive Office for United States Attorneys, Department of Justice, Room 1644, 10th and Constitution Avenue, NW., Washington, DC 20530; telephone (202) 514–5340.
SUPPLEMENTARY INFORMATION: This order is a matter of internal department management. In accordance with 5 U.S.C. 605(b), the Attorney General certifies that this rule will not have a significant economic impact on a substantial number of small entities. It does not have Federalism implications warranting the preparation of a Federalism assessment in accordance with section 6 of Executive Order 12612. This rule was not reviewed by the Office of Management and Budget pursuant to Executive Order 12866.
List of Subjects in 28 CFR Part 0
Authority delegations (Government agencies), Government employees, Organization and functions (Government agencies), Whistleblowing.