Information Returns of Brokers (IRS final rule, 1998-03-13

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1998-03-13/pdf/98-6560.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

12410 Federal Register / Vol. 63, No. 49 / Friday, March 13, 1998 / Rules and Regulations

marked with a letter other than ‘‘M’’ constitutes terminating action for the requirements of this AD.

(c) An alternative method of compliance or adjustment of the compliance time that provides an acceptable level of safety may be used if approved by the Manager, Rotorcraft Standards Staff, Rotorcraft Directorate, FAA. Operators shall submit their requests through an FAA Principal Maintenance Inspector, who may concur or comment and then send it to the Manager, Rotorcraft Standards Staff.

Note 5: Information concerning the existence of approved alternative methods of compliance with this AD, if any, may be obtained from the Rotorcraft Standards Staff.

(d) Special flight permits may be issued in accordance with sections 21.197 and 21.199 of the Federal Aviation Regulations (14 CFR 21.197 and 21.199) to operate the helicopter to a location where the requirements of this AD can be accomplished.

(e) This amendment becomes effective on March 30, 1998.

Note 6: The subject of this AD is addressed in Direction Generale De L’Aviation Civile (France) AD 97–146–054(AB) and AD 97– 147–072(AB), both dated July 16, 1997. Issued in Fort Worth, Texas, on March 5, 1998. Eric Bries, Acting Manager, Rotorcraft Directorate, Aircraft Certification Service.

[FR Doc. 98–6449 Filed 3–12–98; 8:45 am]

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DEPARTMENT OF TRANSPORTATION

Federal Aviation Administration

14 CFR Part 71

[Airspace Docket No. 97–ASO–26]

Amendment of Class E Airspace; New Bern, NC; Correction

AGENCY: Federal Aviation Administration (FAA), DOT.

ACTION: Final rule; correction.

SUMMARY: This action corrects an error in the geographic position coordinates of a final rule that was published in the Federal Register on February 12, 1998 (63 FR 7062), Airspace Docket No. 97– ASO–26. The final rule modified Class E airspace at New Bern, NC.

EFFECTIVE DATE: 0901 UTC, April 23, 1998.

FOR FURTHER INFORMATION CONTACT: Nancy B. Shelton, Airspace Branch, Air Traffic Division, Federal Aviation Administration, P.O. Box 20636, Atlanta, Georgia 30320; telephone (404) 305–5586.

SUPPLEMENTARY INFORMATION:

History

Federal Register Document 98–3574, Airspace Docket No. 97–ASO–26, published on February 12, 1998 (63 FR 7062), amended the Class E surface area airspace at New Bern, NC, from part time to continuous. The geographic position coordinates as published in the Federal Register on February 12, 1998, for the New Bern, NC, Craven County Airport and the New Bern VOR/DME are incorrect. This action corrects that error.

Correction to Final Rule

Accordingly, pursuant to the authority delegated to me, the geographic position coordinates at New Bern, NC, as published in the Federal Register on February 12, 1998 (63 FR 7062), (FR 98–3574) and the description in FAA Order 7400.9E, which is incorporated by reference in 14 CFR 71.1, are corrected as follows:

PART 71—[CORRECTED]

§ 71.1 [Corrected]

ASO NC E5 New Bern, NC [Corrected]

On page 7063, column 1, under New Bern, Craven County Regional Airport, NC, by correcting ‘‘(lat. 35 ° 04 ′ 21 ′′ N, long. 77 ° 02 ′ 37 ′′ W)’’ to read ‘‘(lat. 35 ° 04 ′ 23 ′′ N, long. 77 ° 02 ′ 35 ′′ W)’’; and under New Bern VOR/ DME, by correcting ‘‘(lat. 35 ° 04 ′ 23 ′′ N, long. 77 ° 02 ′ 35 ′′ W)’’ to read ‘‘(lat. 35 ° 04 ′ 23 ′′ N, long. 77 ° 02 ′ 42 ′′ W)’’. Issued in College Park, Georgia, on March 2, 1998. Wade T. Carpenter, Acting Manager, Air Traffic Division, Southern Region.

[FR Doc. 98–6397 Filed 3–12–98; 8:45 am]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8445]

RIN 1545–AQ15

Information Returns of Brokers

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Technical amendment.

SUMMARY: This document contains a technical amendment to final regulations (TD 8445), which were published in the Federal Register for November 6, 1992, at 57 FR 53031, relating to information returns of brokers.

EFFECTIVE DATE: January 1, 1993.

FOR FURTHER INFORMATION CONTACT: Dale Goode (202) 622–6795 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this technical amendment provide guidance under section 6045 relating to information returns of brokers.

Need for Correction

This amendment serves to clarify guidance under section 6045. Currently, two paragraphs (c)(3) appear in § 1.6045–1 of the Code of Federal Regulations (26 CFR part 1) along with an editorial note. As published in the Federal Register on November 6, 1992 (57 FR 53032), paragraph (c)(3) of § 1.6045–1 was revised effective January 1, 1993, by TD 8445. As published in the Federal Register on December 14, 1992 (57 FR 58984), paragraph (c)(3) of § 1.6045–1 was again revised, effective July 1, 1983, by TD 8452.

It was the intention of the IRS that the paragraph (c)(3) of § 1.6045–1 published by TD 8452 on December 14, 1992, supersede the paragraph (c)(3) of § 1.6045–1 published by TD 8445 on November 6, 1992. Therefore, the first paragraph (c)(3) of § 1.6045–1 which currently appears in 26 CFR part 1 is removed.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

Accordingly, 26 CFR part 1 is corrected by making the following technical 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 * -

§ 1.6045–1 [Amended]

Par. 2. Section 1.6045–1 is amended by removing the first paragraph (c)(3) as it appears in 26 CFR part 1 revised April 1, 1997. Dale D. Goode,

Federal Register Liaison Officer, Assistant Chief Counsel (Corporate).

[FR Doc. 98–6560 Filed 3–12–98; 8:45 am]

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