Income Attributable to Domestic Production Activities

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2006-08-24/pdf/E6-14005.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

49992 Federal Register / Vol. 71, No. 164 / Thursday, August 24, 2006 / Rules and Regulations

representatives of foreign news media to the Public Affairs Officer of the Office of External Relations for appropriate handling consistent with all NASA policies and procedures.

Michael D. Griffin, Administrator.

[FR Doc. E6–13980 Filed 8–23–06; 8:45 am]

BILLING CODE 7510–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9272]

RIN 1545–BE81

REMIC Residual Interests-Accounting for REMIC Net Income (Including Any Excess Inclusions) (Foreign Holders); Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations (TD 9272) that were published in the Federal Register on Tuesday, August 1, 2006 (71 FR 43363) relating to income that is associated with a residual interest in a Real Estate Mortgage Investment Conduit (REMIC) and that is allocated through certain entities to foreign persons who have invested in those entities.

DATES: These corrections are effective August 1, 2006.

FOR FURTHER INFORMATION CONTACT: Dale Collinson, (202) 622–3900 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

The correction notice that is the subject of this document is under sections 860A, 860G(b), 863, 1441, and 1442 of the Internal Revenue Code.

Need for Correction

As published, final regulations (TD 9272) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 9272), which was the subject of FR Doc. E6–12363, is corrected as follows:

On page 43364, column 1, in the preamble, under the paragraph heading ‘‘Background and Explanation of Provisions’’, first full paragraph of the

column, line 6, the language ‘‘furtherance of the congressional’’ is corrected to read ‘‘furtherance of the Congressional’’.

On page 43365, column 1, in the preamble, under the paragraph heading ‘‘Special Analyses’’, line 5 from bottom of the paragraph, the language ‘‘Code, these temporary regulations will’’ is corrected to read ‘‘the Code, these temporary regulations will’’.

LaNita Van Dyke, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. E6–14000 Filed 8–23–06; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9263]

RIN 1545–BE33

Income Attributable to Domestic Production Activities; Correction Notice

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction notice.

SUMMARY: This document contains corrections to final regulations that were published in the Federal Register on Thursday, June 1, 2006 (71 FR 31268) concerning the deduction for income attributable to domestic production activities under section 199.

DATES: These corrections are effective June 1, 2006.

FOR FURTHER INFORMATION CONTACT: Concerning § 1.199–1, 1.199–3, 1.199–6, and 1.199–8, Paul Handleman or Lauren Ross Taylor, (202) 622–3040; concerning § 1.199–2, Alfred Kelley, (202) 622– 6040; concerning § 1.199–4(c) and (d), Richard Chewning, (202) 622–3850; concerning all other provisions of § 1.199–4, Jeffery Mitchell, (202) 622– 4970; concerning § 1.199–7, Ken Cohen, (202) 622–7790; concerning § 1.199–9, Martin Schaffer, (202) 622–3080 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9263) that are the subject of these corrections are under section 199 of the Internal Revenue Code.

Need for Correction

As published, final regulations (TD 9263) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the final regulations (TD 9263), that was the subject of FR Doc. 06–4829, is corrected as follows:

On page 31270, column 3, in the preamble, under the paragraph heading ‘‘ Wage Limitation ’’, first paragraph, line 6, the language ‘‘2006–22 (2006–22 I.R.B.) has been’’ is corrected to read ‘‘2006–22 (2006–23 I.R.B. 1033) has been’’.
On page 31274, column 3, in the preamble, under the paragraph heading ‘‘ Derived From a Lease, Rental, License, Sale, Exchange, or Other Disposition ’’, first paragraph of the column, line 10 from the bottom of the paragraph, the language ‘‘(3)(l)(1), the preamble example is not’’ is corrected to read ‘‘(3)(i)(1), the preamble example is not’’.
On page 31278, column 1, in the preamble, under the paragraph heading ‘‘ Construction of Real Property ’’, first full paragraph of the column, line 4, the language ‘‘exception of § 1.199– 3(1)(5)(ii)’’ is corrected to read ‘‘exception of § 1.199–3(l)(5)(ii) of the proposed regulations’’.
On page 31281, column 1, in the preamble, under the paragraph heading ‘‘ Pass-Thru Entities ’’, first paragraph of the column, line 26 from the top of the paragraph, the language ‘‘members (and vice versa) for attribution’’ is corrected to read ‘‘members for attribution’’.
On page 31282, column 2, in the preamble, under the paragraph heading ‘‘ Effective Date ’’, paragraph 2, line 10 from the top of the paragraph, the language ‘‘(of this chapter) for a taxable year’’ is corrected to read ‘‘for a taxable year’’.

LaNita Van Dyke, Acting Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. E6–14005 Filed 8–23–06; 8:45 am]

BILLING CODE 4830–01–P

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