Manufactured Home Construction and Safety Standards; Correction
| Published date | 22 February 2021 |
| Record Number | 2021-03155 |
| Section | Rules and Regulations |
| Court | Housing And Urban Development Department |
10457
Federal Register / Vol. 86, No. 33 / Monday, February 22, 2021 / Rules and Regulations
DEPARTMENT OF HOUSING AND
URBAN DEVELOPMENT
24 CFR Part 3280
[Docket No. FR–6149–C–03]
RIN 2502–AJ49
Manufactured Home Construction and
Safety Standards; Correction
AGENCY
: Office of General Counsel,
HUD.
ACTION
: Final rule; correction.
SUMMARY
: HUD is correcting a final rule
published in the Federal Register on
January 12, 2021, entitled,
‘‘Manufactured Home Construction and
Safety Standards’’. The final rule
amends the Federal Manufactured
Home Construction and Safety
Standards (the Construction and Safety
Standards) by adopting the third set of
recommendations made to HUD by the
Manufactured Housing Consensus
Committee (MHCC), as modified by
HUD.
DATES
: Effective March 15, 2021.
FOR FURTHER INFORMATION CONTACT
:
Aaron Santa Anna, Associate General
Counsel for Legislation and Regulations,
Department of Housing and Urban
Development, 451 7th Street SW, Room
10238, Washington, DC 20410;
telephone number 202–708–1793 (this
is not a toll-free number). Persons with
hearing or speech impairments may
access this number through TTY by
calling the toll-free Federal Information
Relay Service at 800–877–8339 (this is
a toll-free number).
SUPPLEMENTARY INFORMATION
: On
January 12, 2021 (86 FR 2496) (FR Doc.
2020–28227), HUD issued a final rule
amending the Federal Manufactured
Home Construction and Safety
Standards (the Construction and Safety
Standards) by adopting the third set of
recommendations made to HUD by the
Manufactured Housing Consensus
Committee (MHCC), as modified by
HUD. The adoption of the third set of
recommendations revised the
Manufactured Housing Construction
and Safety Standards codified in title 24
of the Code of Federal Regulations,
including those at part 3280. This notice
corrects two inadvertent errors, one in
an amendatory instruction, and one in
the regulatory text.
In amendatory instruction 16, for 24
CFR part 3280, on page 2520 second
column, the amendatory instruction
states, ‘‘In § 3280.305, revise paragraphs
(a), (e)(1), (g)(6), and (h)(5) to read as
follows:’’ The amendatory instruction
for paragraphs (a), (e)(1), and (g)(6) are
correct. However, paragraph (h) only
contains paragraphs (1)–(4) and there is
no paragraph (h)(5) to revise.
Second, § 3280.305, paragraph (h)(5)
incorrectly states, ‘‘. . . provided that
the requirements in paragraphs (h)(5)(i)
through (v) of this section are met.’’
Paragraph (h)(5) contains only four
paragraphs (i) through (iv).
Corrections
In the Federal Register of January 12,
2021, in FR Doc. 2020–28227, the
following corrections are made:
§ 3280.305 [Corrected]
■1. On page 2520, in the second
column, in part 3280, in amendment 16,
the instruction ‘‘In § 3280.305, revise
paragraphs (a), (e)(1), (g)(6), and (h)(5) to
read as follows:’’ is corrected to read,
‘‘In § 3280.305, revise paragraphs (a),
(e)(1), and (g)(6) and add paragraph
(h)(5) to read as follows:’’.
■2. On page 2520, in the third column,
in § 3280.305, in paragraph (h)(5)
introductory text, the paragraph
reference ‘‘(h)(5)(i) through (v)’’ is
corrected to read ‘‘(h)(5)(i) through (iv)’’.
Aaron Santa Anna,
Associate General Counsel for Legislation and
Regulations.
[FR Doc. 2021–03155 Filed 2–19–21; 8:45 am]
BILLING CODE 4210–67–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9935]
RIN 1545–BP02
Statutory Limitations on Like-Kind
Exchanges; Correction
AGENCY
: Internal Revenue Service (IRS),
Treasury.
ACTION
: Final regulations; correction.
SUMMARY
: This document contains
corrections to the final regulations
(Treasury Decision 9935) that were
published in the Federal Register on
Wednesday, December 2, 2020. The
final regulations providing guidance
under section 1031 of the Internal
Revenue Code (Code) to implement
recent statutory changes to that section.
DATES
: These corrections are effective
on February 22, 2021 and is applicable
on December 2, 2020.
FOR FURTHER INFORMATION CONTACT
:
Edward C. Schwartz at (202) 317–4740,
or Suzanne R. Sinno at (202) 317–4718
(not toll-free numbers).
SUPPLEMENTARY INFORMATION
:
Background
The final regulations (TD 9935) that
are the subject of this correction are
issued under section 1031 of the
Internal Revenue Code.
Need for Correction
As published the final regulations (TD
9935) contain errors that needs to be
corrected.
Correction of Publication
Accordingly, the final regulations (TD
9935), that are the subject of FR Doc. FR
Doc. 2020–26313, published on
December 2, 2020 (85 FR 77365), are
corrected to read as follows:
1. On page 77374, in the third
column, the fifth line from the top of the
first full paragraph; and the eighteenth
line from the bottom of the paragraph,
the language ‘‘exchange to’’ is corrected
to read ‘‘exchanges to’’; and ‘‘after’’ is
corrected to read ‘‘before’’.
2. On page 77375, in the first column,
the tenth line from the top, and the fifth
and sixth line from the bottom of the
second full paragraph, the language
‘‘located (local law test).’’ is corrected to
read ‘‘located.’’; and ‘‘mines’’ is
corrected to read ‘‘mines,’’ and ‘‘wells’’
is corrected to read ‘‘wells,’’.
3. On page 77375, in the third
column, the twenty-third line and the
second sentence from the bottom of the
first partial paragraph, the language
‘‘relative’’ is corrected to read ‘‘relative
to’’; and ‘‘Under the proposed
regulations, the intangible asset, such as
mineral extraction rights or timber
cutting rights, that produces income
other than for the use or occupancy of
space and would not be considered real
property.’’ is corrected to read ‘‘Under
the proposed regulations, intangible
assets, such as mineral extraction rights
or timber cutting rights, that produce
income other than for the use or
occupancy of space would not be
considered real property.’’
4. On page 77376, in the second
column, the eleventh line from the top
of the first partial paragraph, the
language ‘‘exchange’’ is corrected to
read ‘‘exchanges’’.
5. On page 77376, in the second
column, the eighth line from the top of
the third full paragraph, the language
‘‘numbers’’ is corrected to read
‘‘number’’.
6. On page 77376, in the third
column, the fourteenth and fifteenth
lines from the bottom of the first partial
paragraph, the language ‘‘numbers for
those forms’’ is corrected to read
‘‘number for the form’’.
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