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  • Rule: Income Taxes

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    Rule: Income taxes: 4012 [05-1552] Internal Revenue Service

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    Rule: Income taxes:

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    Rule: Income taxes: 4012 [05-1552] Internal Revenue Service

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    5 vues1 page

    Rule: Income Taxes

    Transféré par

    Justia.com
    Rule: Income taxes: 4012 [05-1552] Internal Revenue Service

    Droits d'auteur :

    Public Domain
    Téléchargez comme PDF, TXT ou lisez en ligne sur Scribd
    Signaler comme contenu inapproprié
    sur 1

    4012 Federal Register / Vol. 70, No.

    18 / Friday, January 28, 2005 / Rules and Regulations

    Agana, Guam, Guam International, RNAV Dallas-Fort Worth, TX, Dallas/Fort Worth PART 1—INCOME TAXES
    (GPS) RwY 6R, Orig-B International, CONVERGING ILS RwY 35C,
    Agana, Guam, Guam International, RNAV Amdt 5A, Cancelled ■ Paragraph 1. The authority citation for
    (GPS) Z RwY 6L, Orig-C Dallas-Fort Worth, TX, Dallas/Fort Worth
    International, LOC/DME RwY 17C, Orig
    part 1 continues to read in part as
    Agana, Guam, Guam International, RNAV
    (GPS) RwY 24L, Orig-B Galveston, TX, Scholes Intl at Galveston, ILS follows:
    Agana, Guam, Guam International, RNAV OR LOC RwY 13, Amdt 11 Authority: 26 U.S.C. 7805 * * *
    (GPS) RwY 24R, Orig-B Galveston, TX, Scholes Intl at Galveston,
    Elkhart, IN, Elkhart Muni, ILS OR LOC RwY RNAV (GPS) RwY 13, Orig § 1.45D–1 [Corrected]
    27, Amdt 2 Galveston, TX, Scholes Intl at Galveston, GPS
    Elkton, MD, Cecil County, RNAV (GPS) RwY RwY 13, Amdt 1, Cancelled ■ Par. 2. Section 1.45D–1(a), under the
    13, Orig-A Galveston, TX, Scholes Intl at Galveston, ‘‘Table of contents’’, the entry for
    Frederick, MD, Frederick Muni, RNAV (GPS) RNAV (GPS) RwY 17, Orig paragraph (h)(2) ‘‘(2) Exception for
    Y RwY 23, Amdt 1 Galveston, TX, Scholes Intl at Galveston, GPS certain provisions’’ is removed and the
    Ocean City, MD, Ocean City Muni, RNAV RwY 17, Amdt 1, Cancelled language ‘‘(2) Exception’’ is added in its
    (GPS) RwY 14, Orig-D Warrenton, VA, Warrenton-Fauquier, VOR place.
    Morganton, NC, Morganton-Lenoir, RNAV RwY 14, Amdt 4
    (GPS) RwY 3, Orig Warrenton, VA, Warrenton-Fauquier, RNAV ■ Par. 3. Section 1.45D–1(d)(4)(i)(E),
    Morganton, NC, Morganton-Lenoir, RNAV (GPS) RwY 14, Orig second sentence, the language, ‘‘For
    (GPS) RwY 21, Orig purposes the preceding’’ is removed and
    Morganton, NC, Morganton-Lenoir, NDB [FR Doc. 05–1411 Filed 1–27–05; 8:45 am]
    BILLING CODE 4910–13–P the language ‘‘For purposes of the
    RwY 3, Amdt 5
    Statesville, NC, Statesville Regional, LOC preceding’’ is added in its place.
    RwY 10, Orig-A, Cancelled ■ Par. 4. Section 1.45D–1(d)(5)(ii) and
    Statesville, NC, Statesville Regional, NDB DEPARTMENT OF THE TREASURY (h)(2) are revised to read as follows:
    RwY 10, Orig-A, Cancelled
    Wilmington, NC, Wilmington Intl, LOC BC Internal Revenue Service § 1.45D–1 New markets tax credit.
    RwY 17, Amdt 7C, Cancelled
    * * * * *
    Clayton, NM, Clayton Muni Airpark, RNAV 26 CFR Part 1
    (GPS) RwY 2, Amdt 1 (d) * * *
    Clayton, NM, Clayton Muni Airpark, RNAV [TD 9171] (5) * * *
    (GPS) RwY 20, Amdt 1
    Lovington, NM, Lea County-Zip Franklin RIN 1545–AY87; 1545–BC03 (ii) Rental of real property. The rental
    Memorial, RNAV (GPS) RwY 3, Orig to others of real property located in any
    New Markets Tax Credit; Correction
    Lovington, NM, Lea County-Zip Franklin low-income community (as defined in
    Memorial, RNAV (GPS) RwY 21, Orig AGENCY: Internal Revenue Service (IRS), section 45D(e)) is a qualified business if
    Lovington, NM, Lea County-Zip Franklin Treasury. and only if the property is not
    Memorial, GPS RwY 21, Amdt 1, Cancelled residential rental property (as defined in
    Lovington, NM, Lea County-Zip Franklin ACTION: Correcting amendment.
    Memorial, GPS RwY 3, Amdt 1, Cancelled
    section 168(e)(2)(A)) and there are
    SUMMARY: This document contains substantial improvements located on the
    Athens (Albany), OH, Ohio University
    Snyder Field, ILS OR LOC RwY 25, Amdt
    corrections to final regulations (TD real property. However, a CDE’s
    1A 9171), that were published in the investment in or loan to a business
    Athens (Albany), OH, Ohio University Federal Register on Tuesday, December engaged in the rental of real property is
    Snyder Field, RNAV (GPS) RwY 7, Orig 28, 2004 (69 FR 77625) relating to the not a qualified low-income community
    Athens (Albany), OH, Ohio University new markets tax credit under section investment under paragraph (d)(1)(i) of
    Snyder Field, RNAV (GPS) RwY 25, Orig 45D. this section to the extent a lessee of the
    Athens (Albany), OH, Ohio University real property is described in paragraph
    DATES: This correction is effective
    Snyder Field, NDB RwY 25, Amdt 9
    Athens (Albany), OH, Ohio University , GPS December 28, 2004. (d)(5)(iii)(B) of this section.
    RwY 7, Orig-A, Cancelled FOR FURTHER INFORMATION CONTACT: Paul (h) * * *
    Athens (Albany), OH, Ohio University , GPS F. Handleman or Lauren R. Taylor, (202) (2) Exception. Paragraph (d)(5)(ii) of
    RwY 25,Orig-A,Cancelled 622–3040 (not a toll-free number).
    Philadelphia, PA, Philadelphia Intl, NDB
    this section as it relates to the restriction
    SUPPLEMENTARY INFORMATION: on lessees described in paragraph
    RwY 27L, Amdt 5C, Cancelled
    Washington, PA, Washington County, VOR- Background (d)(5)(iii)(B) of this section applies to
    B, Amdt 7 qualified low-income community
    Washington, PA, Washington County, NDB
    The final regulations (TD 9171) that investments made on or after June 22,
    RwY 27, Amdt 1 are the subject of these corrections are 2005.
    Washington, PA, Washington County, RNAV under section 45D of the Internal
    Revenue Code. * * * * *
    (GPS) RwY 9, Orig
    Washington, PA, Washington County, GPS ■ Par. 5. Section 1.45D–1(d)(8)(ii),
    RwY 9, Orig-B, Cancelled
    Need for Correction
    Example (ii), first sentence, the language,
    Washington, PA, Washington County, RNAV As published, TD 9171 contains errors ‘‘On November 1, 2004, W makes a’’ is
    (GPS) RwY 27, Orig that may prove to be misleading and are removed and the language ‘‘On
    Dallas-Fort Worth, TX, Dallas/Fort Worth in need of clarification.
    International, NDB RwY 35C, Amdt 10B,
    November 1, 2004, W makes an’’ is
    Cancelled List of Subjects in 26 CFR Part 1 added in its place.
    Dallas-Fort Worth, TX, Dallas/Fort Worth Income taxes, Reporting and Cynthia E. Grigsby,
    International, ILS OR LOC RwY 35C, Orig recordkeeping requirements. Acting Chief, Publications and Regulations
    Dallas-Fort Worth, TX, Dallas/Fort Worth
    Branch, Legal Processing Division, Associate
    International, CONVERGING ILS RwY 35C, Correction of Publication Chief Counsel, (Procedures and
    Orig
    ■ Accordingly, 26 CFR part 1 is corrected Administration).
    Dallas-Fort Worth, TX, Dallas/Fort Worth
    International, ILS RwY 35C, Amdt 7, by making the following correcting [FR Doc. 05–1552 Filed 1–27–05; 8:45 am]
    Cancelled amendments: BILLING CODE 4830–01–P

    VerDate jul<14>2003 14:20 Jan 27, 2005 Jkt 205001 PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 E:\FR\FM\28JAR1.SGM 28JAR1

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