Application of Separate Limitations to Dividends From

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2009-09-22/pdf/E9-22694.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 74, No. 182 / Tuesday, September 22, 2009 / Rules and Regulations 48151

LIST OF EFFECTIVE PAGES

Page title/description	Page No.(s)	Revision No.	Date shown on page(s)
AMM Title Page .................................................................... Chapter 05 Record of Revisions .......................................... Chapter 05 Effective Pages .................................................. Chapter 05 Table of Contents .............................................. Section 05–10–00 .................................................................	None shown .......................... 1–2 ........................................ 1–4 ........................................ 1–4 ........................................ 1 ............................................	None shown * ........................ 28 .......................................... None shown * ........................ None shown * ........................ None shown * ........................	February 27, 1998. February 27, 1998. February 27, 1998. February 27, 1998. February 27, 1998.

The revision number is indicated only in the Record of Revisions section of Chapter 05.

(The List of Effective Pages (LOEP) for Chapter 05 of the Airbus A300 Aircraft Maintenance Manual contains the following errors: Transmittal Letter page, page 4 of the LOEP and Table of Contents sections, page 2 of Subsection 05–00–01, page 1 of Subsection 05–11–11, and Subsection 05–10–00, are not listed in the LOEP; and the LOEP also does not specify a date for the Record of Revisions page. In addition, the LOEP identifies three pages for Subsection 05–11–00, Configuration 5; however, only one page exists. The LOEP identifies three pages for Subsection 05–11–00, Configuration 9; however, those pages do not exist.)

(1) The Director of the Federal Register approved the incorporation by reference of this service information under 5 U.S.C. 552(a) and 1 CFR part 51. (2) For service information identified in this AD, contact Airbus SAS—EAW (Airworthiness Office), 1 Rond Point Maurice Bellonte, 31707 Blagnac Cedex, France; telephone +33 5 61 93 36 96; fax +33 5 61 93 44 51; e-mail: account.airworth- eas@airbus.com ; Internet http:// www.airbus.com.

(3) You may review copies of the service information at the FAA, Transport Airplane Directorate, 1601 Lind Avenue, SW., Renton, Washington. For information on the availability of this material at the FAA, call 425–227–1221 or 425–227–1152. (4) You may also review copies of the service information that is incorporated by reference at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202–741–6030, or go to: http://www.archives.gov/federal _ register/ code _ of _ federal _ regulations/ ibr _ locations.html.

Issued in Renton, Washington, on August 24, 2009. Ali Bahrami, Manager, Transport Airplane Directorate, Aircraft Certification Service.

[FR Doc. E9–21033 Filed 9–21–09; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9452]

RIN 1545–BB28

Application of Separate Limitations to Dividends From Noncontrolled Section 902 Corporations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains corrections to final regulations (TD 9452) that were published in the Federal Register on Thursday, June 11, 2009, regarding the application of separate foreign tax credit limitations to dividends received from noncontrolled section 902 corporations.

DATES: This correction is effective on September 22, 2009 and is applicable in taxable years ending on or after April 20, 2009.

FOR FURTHER INFORMATION CONTACT: Richard Chewning, (202) 622–3850 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this document are under section 964 of the Internal Revenue Code.

Need for Correction

As published on Thursday, June 11, 2009 (74 FR 27886), the final regulations (TD 9452) contain errors that may prove to be misleading and are in need of clarification.

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 amendments:

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 * -

Par. 2. Section 1.964–1 is amended by revising the last sentence of paragraph (c)(2) and paragraph (c)(4)(i)(D) to read as follows:

§ 1.964–1 Determination of the earnings and profits of a foreign corporation.

- - - (c) * - (2) * - - See also §§ 1.985–5, 1.985– 6, and 1.985–7 relating to adjustments to earnings and profits of a QBU required when the QBU changes its functional currency or begins to use the dollar approximate separate transactions method of accounting.

(4) * - (i) * - (D) Whether the domestic shareholder received the written notice required by paragraph (c)(3)(iii) of this section.

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

[FR Doc. E9–22694 Filed 9–21–09; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF DEFENSE

Department of the Army, Corps of Engineers

33 CFR Part 334

United States Navy Restricted Area, SUPSHIP Bath Detachment Mobile, Mobile, AL

AGENCY: U.S. Army Corps of Engineers, Department of Defense.

ACTION: Final rule.

SUMMARY: The U.S. Army Corps of Engineers (Corps) is adding regulations to establish a restricted area around the AUSTAL, USA shipbuilding facility located in Mobile, Alabama, because of

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