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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. FR6149C03
RIN 2502AJ49

Manufactured Home Construction and Safety Standards; Correction AGENCY:

Office of General Counsel,
Final rule; correction.

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.

SUMMARY:

DATES:

Effective March 15, 2021.

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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 2027081793 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 8008778339 this is a toll-free number.
SUPPLEMENTARY INFORMATION: On January 12, 2021 86 FR 2496 FR Doc.
202028227, 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, e1, g6, and h5 to read as follows: The amendatory instruction for paragraphs a, e1, and g6 are
VerDate Sep<11>2014

16:23 Feb 19, 2021

Jkt 253001

Corrections In the Federal Register of January 12, 2021, in FR Doc. 202028227, the following corrections are made:

HUD.
ACTION:

correct. However, paragraph h only contains paragraphs 14 and there is no paragraph h5 to revise.
Second, 3280.305, paragraph h5
incorrectly states, . . . provided that the requirements in paragraphs h5i through v of this section are met.
Paragraph h5 contains only four paragraphs i through iv.

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, e1, g6, and h5 to read as follows: is corrected to read, In 3280.305, revise paragraphs a, e1, and g6 and add paragraph h5 to read as follows:.
2. On page 2520, in the third column, in 3280.305, in paragraph h5
introductory text, the paragraph reference h5i through v is corrected to read h5i through iv.

Aaron Santa Anna, Associate General Counsel for Legislation and Regulations.
FR Doc. 202103155 Filed 21921; 8:45 am BILLING CODE 421067P

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1
TD 9935
RIN 1545BP02

Statutory Limitations on Like-Kind Exchanges; Correction Internal Revenue Service IRS, Treasury.
ACTION: Final regulations; correction.
AGENCY:

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 3174740, or Suzanne R. Sinno at 202 3174718
not toll-free numbers.
SUMMARY:

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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. 202026313, 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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