Proposed Rules. Correcting amendment
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/register/2011/01/25/2011-1408A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
BILLING CODE 8011-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9505] RIN 1545-BG36 Hybrid Retirement Plans Correction In rule document 2010-25941 beginning on page 64123 in the issue of Tuesday, October 19, 2010, make the following correction: § 1.411(a)(13)-1 [Corrected] On page 64137, in § 1.411(a)(13)-1,in the first column, in paragraph (e)(1)(iii)(E), in the fourth and fifth lines, “section 411(a)(13)(B) but would otherwise apply” should read “section 411(a)(13)(B) would otherwise apply”. [FR Doc.
C1-2010-25941 Filed 1-24-11; 8:45 am] BILLING CODE 1505-01-D DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9391] RIN 1545-BF85 Source Rules Involving U.S. Possessions and Other Conforming Changes; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. SUMMARY: This document contains a correction to final regulations (TD 9391) that were published in the **Federal Register** on Wednesday, April 9, 2008 (73 FR 19350) providing rules under section 937(b) of the Internal Revenue Code for determining whether income is derived from sources within a U.S. possession or territory specified in section 937(a)(1) (generally referred to in this preamble as a “territory”) and whether income is effectively connected with the conduct of a trade or business within a territory as well as providing guidance under section 932 and other provisions related to the territories.
DATES: This correction is effective on January 25, 2011, and is applicable on April 9, 2008. FOR FURTHER INFORMATION CONTACT: J. David Varley,
(202)435-5262 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations and removal of temporary regulations that are the subjects of this document are under sections 1, 170A, 861, 871, 876, 881, 884, 901, 931, 932, 933, 934, 935, 937, 957, 1402, 6012, 6038, and 6046 of the Internal Revenue Code. Need for Correction As published, final regulations (TD 9391) contain an error that may prove to be misleading and is 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 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 * * * **Par. 2.** Section 1.932-1 is amended by revising paragraph (e)(1) to read as follows: § 1.932-1 Coordination of United States and Virgin Islands income taxes.
(e)* * *
(1)*U.S. returns.* Except as otherwise provided for returns filed under paragraph (c)(2)(ii) of this section, a return required under the rules of paragraphs
(b)and
(c)of this section to be filed with the United States must be filed as directed in the applicable forms and instructions. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration. [FR Doc. 2011-1408 Filed 1-24-11; 8:45 am]
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- 26 CFR 1
- T.D. 9505
- T.D. 9391
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