Treatment of Services (Under Section 482): Allocation of Income and Deductions From Intangibles; Stewardship Expense; Correction
Federal Register: June 25, 2009 (Volume 74, Number 121)
Proposed Rules
Page 30249-30250
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
DOCID:fr25jn09-19
DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Parts 1 and 31
REG-146893-02, REG-115037-00, REG-138603-03
RIN 1545-BI78, 1545-BI80, 1545-BI79
Treatment of Services Under Section 482; Allocation of Income and
Deductions From Intangibles; Stewardship Expense; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG-146893-02, REG-115037-00, and REG-138603-03) that was published in the Federal Register, on Friday, August 4, 2006 (71 FR 44247) providing guidance regarding the treatment of controlled services transactions under section 482 and the allocation of income from intangibles, in particular with respect to contributions
Page 30250
by a controlled party to the value of an intangible owned by another controlled party, and modifying the regulations under section 861 concerning stewardship expenses to be consistent with the changes made to the guidance under section 482.
FOR FURTHER INFORMATION CONTACT: Concerning REG-146893-02 and REG- 115037-03, Carol B. Tan or Gregory A. Spring, (202) 435-5265;
Concerning REG-138603-03, Richard L. Chewning, (202) 622-3850 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-146893-02, REG-115037-00 and
REG-138603-03) that is the subject of this document is under sections 482, 861, 6038, 6662, and 3121 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking (REG-146893-02,
REG-115037-00, and REG-138603-03) contains regulation identification numbers (RINs) that must be corrected.
Correction of Publication
Accordingly, the publication of a notice of proposed rulemaking
(REG-146893-02, REG-115037-00, and REG-138603-03), which was the subject of FR Doc. 06-6674, is corrected as follows:
On page 44247, in the document heading, the language ``RIN 1545-
BB31, 1545-AY38, 1545-BC52'' is corrected to read ``RIN 1545-BI78, 1545-BI80, 1545-BI79''.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
FR Doc. E9-14927 Filed 6-24-09; 8:45 am
BILLING CODE 4830-01-P
