Search Results for citation:"86 FR 10457"

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Search Results: citation:"86 FR 10457"

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  • 2021-00895 — Statutory Limitations on Like-Kind Exchanges; Correction
    Type:Rule
    Citation:86 FR 10457
    Reading Time:about 2 minutes

    The Internal Revenue Service (IRS) and the Treasury Department issued a correction to final regulations related to section 1031 of the Internal Revenue Code, which deals with like-kind exchanges. These corrections address errors in the document initially published on December 2, 2020, and involve various textual amendments to ensure clarity and accuracy. The corrections took effect on February 22, 2021, but the original regulations apply from December 2, 2020.

    Simple Explanation

    The IRS and the Treasury Department fixed some mistakes in a set of rules about swapping property, so everyone understands them better. They fixed these mistakes in February 2021, but the corrected rules had already been in use since December 2020.

  • 2021-03155 — Manufactured Home Construction and Safety Standards; Correction
    Type:Rule
    Citation:86 FR 10457
    Reading Time:about 2 minutes

    The Department of Housing and Urban Development (HUD) has issued a correction to a final rule about Manufactured Home Construction and Safety Standards, originally published on January 12, 2021. The correction addresses two errors: one involving an amendatory instruction for regulatory changes that incorrectly referred to a non-existent paragraph, and another in the text of the regulation itself where paragraph references were mistakenly listed. HUD clarified these points to ensure the regulations are correctly understood and applied.

    Simple Explanation

    HUD fixed some mistakes in their rules about how mobile homes should be built safely, making sure the right parts of the rules are clearly written so everyone understands them correctly.