Disregarded Entities and Excise Taxes; Correction (IRS

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2009-10-14/pdf/E9-24656.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 74, No. 197 / Wednesday, October 14, 2009 / Rules and Regulations 52677

On page 46904, column three, the signature line, the word ‘‘Mundace’’ is corrected to read ‘‘Mundaca’’.

Diane O. Williams, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. E9–24656 Filed 10–13–09; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation and Enforcement

30 CFR Part 950

[SATS No. WY–035–FOR; Docket ID: OSM– 2009–0003]

Wyoming Regulatory Program

AGENCY: Office of Surface Mining Reclamation and Enforcement, Interior.

ACTION: Final rule; approval of amendment with certain exceptions.

SUMMARY: We are issuing a final decision on an amendment to the Wyoming regulatory program (the ‘‘Wyoming program’’) under the Surface Mining Control and Reclamation Act of 1977 (‘‘SMCRA’’ or ‘‘the Act’’). Our decision approves in part, disapproves in part and defers in part the amendment. Wyoming proposed revisions to and additions of rules concerning self-bonding requirements (Administrative Record No. WY–40–01) under SMCRA (30 U.S.C. 1201 et seq. ). Wyoming sent the amendment to reflect changes made at its own initiative. Wyoming intends to revise its program to increase the flexibility of its selfbonding program and at the same time not increase the risk to the State.

DATES: Effective Date: October 14, 2009.

FOR FURTHER INFORMATION CONTACT: Jeffrey W. Fleischman, Telephone: 307.261.6550, E-mail address: jfleischman@osmre.gov.

SUPPLEMENTARY INFORMATION:

I. Background on the Wyoming Program II. Submission of the Proposed Amendment III. Office of Surface Mining Reclamation and

Enforcement’s (OSM’s) Findings IV. Summary and Disposition of Comments V. OSM’s Decision VI. Procedural Determinations

I. Background on the Wyoming Program

Section 503(a) of the Act permits a State to assume primacy for the regulation of surface coal mining and reclamation operations on non-Federal and non-Indian lands within its borders

§ 4.7 [Amended]

1. Amend § 4.7 by removing from the first sentence of paragraph (b)(2) the words ‘‘subject to the effective date provided in paragraph (b)(5) of this section,’’ and removing paragraph (b)(5).

PART 122—AIR COMMERCE REGULATIONS

1. The general authority citation for part 122 continues to read as follows:

Authority: 5 U.S.C. 301; 19 U.S.C. 58b, 66, 1431, 1433, 1436, 1448, 1459, 1590, 1594, 1623, 1624, 1644, 1644a, 2071 note.

§ 122.48a [Amended]

1. Amend § 122.48a by removing from the first sentence of paragraph (a) the words ‘‘and subject to paragraph (e) of this section,’’ and removing paragraph (e).

PART 123—CUSTOMS RELATIONS WITH CANADA AND MEXICO

1. The general authority citation for part 123 continues to read as follows:

Authority: 19 U.S.C. 66, 1202 (General Note 3(i)), Harmonized Tariff Schedule of the United States (HTSUS), 1431, 1433, 1436, 1448, 1624, 1646c, 2071 note.

§ 123.91 [Amended]

1. Amend § 123.91 by removing from the first sentence of paragraph (a) the words ‘‘and subject to paragraph (e) of this section,’’ and removing paragraph (e).

§ 123.92 [Amended]

1. Amend § 123.92 by removing from the first sentence of paragraph (a) the words ‘‘and subject to paragraph (e) of this section,’’ and removing paragraph (e).

PART 192—EXPORT CONTROL

1. The general authority citation for part 192 continues to read as follows:

Authority: 19 U.S.C. 66, 1624, 1646c. Subpart A also issued under 19 U.S.C. 1627a, 1646a, 1646b; subpart B also issued under 13 U.S.C. 303; 19 U.S.C. 2071 note; 46 U.S.C. 91.

§ 192.14 [Amended]

1. Amend § 192.14 by removing from the first sentence of paragraph (a) the words ‘‘and subject to paragraph (e) of this section,’’ and removing paragraph (e).

Dated: October 8, 2009. Jayson P. Ahern, Acting Commissioner, Customs and Border Protection.

[FR Doc. E9–24668 Filed 10–13–09; 8:45 am]

BILLING CODE 9111–14–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[TD 9462]

RIN 1545–BH91

Disregarded Entities and Excise Taxes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

SUMMARY: This document contains a correction to final and temporary regulations (TD 9462) that were published in the Federal Register on Monday, September 14, 2009, clarifying that a single-owner eligible entity that is disregarded as an entity separate from its owner for any purpose, but regarded as a separate entity for certain excise tax purposes, is treated as a corporation for tax administration purposes related to those excise taxes.

DATES: This correction is effective on October 14, 2009, and is applicable on September 14, 2009.

FOR FURTHER INFORMATION CONTACT: Michael H. Beker, (202) 622–3070 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final and temporary regulations that are the subject of this document is under section 7701 of the Internal Revenue Code.

Need for Correction

As published on Monday, September 14, 2009 (74 FR 46903), the final and temporary regulations (TD 9462) contain an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final and temporary regulations (TD 9462), which was the subject of FR Doc. E9–21987, is corrected as follows:

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