80 FR 13292 - Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 49 (March 13, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 49 (March 13, 2015)
| Page Range | 13292-13295 | |
| FR Document | 2015-05654 |
[Federal Register Volume 80, Number 49 (Friday, March 13, 2015)] [Proposed Rules] [Pages 13292-13295] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-05654] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-143040-14] RIN 1545-BM59 Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. ----------------------------------------------------------------------- SUMMARY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations relating to information reporting by brokers for transactions involving debt instruments and options, including the reporting of original issue discount (OID) and acquisition premium on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer's adjusted basis in a debt instrument, and transfer reporting for section 1256 options and debt instruments. The text of those regulations also serves as the text of these proposed regulations. DATES: Written or electronic comments must be received by June 11, 2015. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-143040-14), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG- 143040-14), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (IRS REG-143040-14). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Pamela Lew, (202) 317-7053; concerning submissions of comments, Regina Johnson, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: [[Page 13293]] Paperwork Reduction Act Section 1.6049-10T, which is published elsewhere in this issue of the Federal Register, requires a payor to report OID and acquisition premium on tax-exempt obligations acquired on or after January 1, 2017. This information is required to enable the IRS to verify that a taxpayer is reporting the correct amount of tax-exempt interest each year for alternative minimum tax and other purposes. In addition, because this information is used to report a taxpayer's adjusted basis in a debt instrument under section 6045(g), this information is required to enable the IRS to verify that a taxpayer is reporting the correct amount of gain or loss upon the sale of a tax-exempt obligation. The burden for the collection of information contained in Sec. 1.6049-10T and the corresponding proposed regulations in this document will be reflected in the burden on Form 1099-OID (OMB control number 1545-0117) when revised to request the additional information in the regulations. Upon the transfer of a covered security, section 6045A and Sec. 1.6045A-1 require the transferring broker to provide to the transferee broker a transfer statement containing certain information relating to the security. This transfer statement generally provides the transferee broker the information needed to determine a customer's adjusted basis and whether any gain or loss with respect to the security is long-term, short-term, or ordinary as required by section 6045(g). Prior to the publication of Sec. 1.6045A-1T in this issue of the Federal Register, a broker did not have to provide a transfer statement for a section 1256 option. In addition, a broker did not have to provide the last date on or before the transfer date that the broker made an adjustment for a particular item relating to a debt instrument. Section 1.6045A- 1T, however, now requires a broker to transfer this information for a section 1256 option transferred on or after January 1, 2016, and for a debt instrument transferred on or after June 30, 2015. The collection of information contained in section 1.6045A-1 relating to the furnishing of information in connection with the transfer of securities has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-2186. The collection of information in Sec. 1.6045A-1T and the corresponding proposed regulations in this document is necessary to allow brokers that effect sales of transferred section 1256 options and debt instruments that are covered securities to determine and report the adjusted basis of these securities in compliance with section 6045(g). This collection of information is required to comply with the provisions of section 403 of the Energy Improvement and Extension Act of 2008, Division B of Public Law 110-343 (122 Stat. 3765, 3854 (2008)) (the Act). The collection of information contained in Sec. 1.6045A-1T is an increase in the total annual burden under control number 1545-2186. The likely respondents are brokers transferring section 1256 options and debt instruments that are covered securities. Estimated total annual reporting burden is 3,333 hours. Estimated average annual burden per respondent is 2 hours. Estimated average burden per response is 4 minutes. Estimated number of respondents is 7,500. Estimated total frequency of responses is 200,000. The collection of information is required to comply with the provisions of section 403 of the Act. The holder of a debt instrument is permitted to make a number of elections that affect how basis is computed. To minimize the need for reconciliation between information reported by a broker to both a customer and the IRS and the amounts reported on the customer's tax return, a broker is required to take into account certain specified elections in reporting information to the customer. A customer, therefore, must provide certain information concerning an election to the broker in a written notification. A written notification includes a writing in electronic format. See Sec. 1.6045-1(n)(5). The collection of information contained in Sec. 1.6045-1(n)(5) relating to the furnishing of information by a customer to a broker in connection with the sale or transfer of a debt instrument that is a covered security has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 U.S.C. 3507(d)) under control number 1545-2186. Under Sec. 1.6045-1T(n)(11)(i)(A), which is published elsewhere in this issue of the Federal Register, unlike the rule in current Sec. 1.6045-1(n)(5) adopted in 2013, a broker must not take into account the election under Sec. 1.1272-3 in reporting a customer's adjusted basis in a debt instrument. Therefore, a customer is no longer required to notify the broker that the customer has made or revoked an election under Sec. 1.1272-3. This change represents a decrease in the total annual burden under OMB control number 1545-2186. In addition, under Sec. 1.6045- 1T(n)(11)(i)(B), a broker must take into account the election under section 1276(b)(2) unless the customer timely notifies the broker that the customer has not make the election. The temporary regulations reverse the assumption in current Sec. 1.6045-1(n)(5) adopted in 2013. Because the section 1276(b)(2) election results in a more taxpayer- favorable result than the default ratable method for accruing market discount in most cases, it is anticipated that more customers will want to use this method and these customers will no longer need to notify their brokers that they have made the election. As a result, this change represents a decrease in the total annual burden under OMB control number 1545-2186. An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by section 6103. Background and Explanation of Provisions Section 6045 generally requires a broker to report gross proceeds upon the sale of a security. Section 6045 was amended by section 403 of the Act to require the reporting of adjusted basis for a covered security and whether any gain or loss upon the sale of the security is long-term or short-term. In addition, the Act added section 6045A, which requires certain information to be reported in connection with a transfer of a covered security to another broker. Section 6049 requires the reporting of interest payments (including accruals of OID treated as payments). On April 18, 2013, the Treasury Department and the IRS published in the Federal Register (TD 9616 at 78 FR 23116) final regulations under sections 6045 and 6045A (the 2013 final basis reporting regulations). After the publication of the 2013 final basis reporting regulations in the Federal Register, the Treasury Department and the IRS received written comments on certain provisions of the 2013 final basis reporting regulations. In response to these written comments, temporary [[Page 13294]] regulations in the Rules and Regulations section of this issue of the Federal Register amend the Income Tax Regulations (26 CFR part 1) relating to sections 6045, 6045A, and 6049. The temporary regulations (1) amend Sec. 1.6045-1(n) of the 2013 final basis reporting regulations to change a broker's treatment of the election to treat all interest as OID under Sec. 1.1272-3 and the election to accrue market discount based on a constant yield under section 1276(b)(2), (2) amend Sec. 1.6045A-1 of the 2013 final basis reporting regulations to require transfer statement reporting under section 6045A for section 1256 options, (3) amend Sec. 1.6045A-1 of the 2013 final basis reporting regulations to require an additional item of information to be provided on transfer statements for debt instruments, and (4) require information reporting under section 6049 for OID and acquisition premium on tax-exempt obligations. The text of the temporary regulations also serves as the text of these proposed regulations. Consideration of Administrative Burdens Related to Basis Reporting A number of commenters have indicated that compliance with basis reporting requirements and the use of basis and other information reported by brokers will require considerable resources and effort on the part of return preparers and information recipients. The Treasury Department and the IRS are continuing to review all aspects of the information reporting process and are exploring ways to reduce the compliance burden for both brokers and for information recipients. Special Analyses It has been determined that this notice of proposed rulemaking is not a significant regulatory action as defined in Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. Therefore, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Any effect on small entities by the rules in the regulations generally flows directly from section 403 of the Act. In addition, it is anticipated that the requirements in the regulations in this document will fall only on financial services firms with annual receipts greater than the $38.5 million threshold and, therefore, on no small entities. Section 403(a) of the Act requires a broker to report the adjusted basis of a debt instrument that is a covered security. Although a holder of a debt instrument (customer) is permitted to make a number of elections that affect how basis is computed, a broker only is required to take into account specified elections in reporting a debt instrument's adjusted basis, including the election under section 1276(b)(2) to determine accruals of market discount on a constant yield method. Under the 2013 final basis reporting regulations, a customer had to notify the broker that the customer had made the section 1276(b)(2) election. However, Sec. 1.6045-1T(n)(11)(i)(B) requires a broker to take into account the election under section 1276(b)(2) in reporting a debt instrument's adjusted basis unless the customer timely notifies the broker that the customer has not made the election. The notification must be in writing, which includes a writing in electronic format. In most cases, this election results in a more taxpayer- favorable result than the default ratable method. It is anticipated that this collection of information in the regulations will not fall on a substantial number of small entities, especially because fewer customers will need to notify brokers about the election. Further, the regulations generally implement the statutory requirements for reporting adjusted basis under section 403 of the Act. Moreover, any economic impact is expected to be minimal because it should take a customer no more than seven minutes to satisfy the information-sharing requirement in these regulations. Section 403(c) of the Act added section 6045A, which requires applicable persons to provide a transfer statement in connection with the transfer of custody of a covered security. Section 1.6045A-1T and the corresponding proposed regulations in this document effectuate the Act by giving the broker who receives the transfer statement the information necessary to determine and report adjusted basis and whether any gain or loss with respect to a debt instrument or section 1256 option is long-term or short-term as required by section 6045 when the security is subsequently sold. Consequently, Sec. 1.6045A-1T and the corresponding proposed regulations in this document do not add to the impact on small entities imposed by the statutory provisions. Instead, the regulations limit the information to be reported to only those items necessary to effectuate the statutory scheme. The information required under Sec. 1.6049-10T and the corresponding proposed regulations in this document will enable the IRS to verify that a taxpayer is reporting the correct amount of tax-exempt interest each year for alternative minimum tax and other purposes. In addition, because this information is used to report a taxpayer's adjusted basis in a debt instrument under section 6045(g), this information is required to enable the IRS to verify that a taxpayer is reporting the correct amount of gain or loss upon the sale of a tax- exempt obligation. Any economic impact on small entities is expected to be minimal because a broker already is required to determine the accruals of OID and acquisition premium for purposes of determining and reporting a customer's adjusted basis on Form 1099-B under section 6045. Moreover, any effect on small entities by the rules in the final regulations flows from section 6049 and section 403 of the Act. Pursuant to section 7805(f) of the Internal Revenue Code, this notice of proposed rulemaking has been submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small businesses. Comments and Request for Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS as prescribed in the preamble under the Addresses heading. The Treasury Department and the IRS welcome comments on the clarity of the proposed rules and how they can be made easier to understand. All comments will be available at www.regulations.gov for public inspection and copying. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for a public hearing will be published in the Federal Register. Drafting Information The principal author of these regulations is Pamela Lew, Office of Associate Chief Counsel (Financial Institutions and Products). However, other personnel from the IRS and the Treasury Department participated in their development. [[Page 13295]] List of Subjects in 26 CFR Part 1 Income Taxes, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR part 1 is proposed to be amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 is amended by adding entries in numerical order to read in part as follows: Authority: 26 U.S.C. 7805 * * * Section 1.6045-1(n)(11) also issued under 26 U.S.C. 6045(g). * * * Section 1.6045A-1(e) and (f) also issued under 26 U.S.C. 6045A(a). * * * Section 1.6049-10 also issued under 26 U.S.C. 6049(a). * * * 0 Par. 2. Section 1.6045-1(n)(11) is added to read as follows: Sec. 1.6045-1 Returns of information of brokers and barter exchanges. [The text of proposed Sec. 1.6045-1(n)(11) is the same as the text of Sec. 1.6045-1T(n)(11) published elsewhere in this issue of the Federal Register]. 0 Par. 3. Sections 1.6045A-1(e) and (f) are added to read as follows: Sec. 1.6045A-1 Statements of information required in connection with transfers of securities. [The text of proposed Sec. 1.6045A-1(e) and (f) is the same as the text of Sec. 1.6045A-1T(e) and (f) published elsewhere in this issue of the Federal Register]. 0 Par. 4. Section 1.6049-10 is added to read as follows: Sec. 1.6049-10 Reporting of original issue discount on a tax-exempt obligation. [The text of proposed Sec. 1.6049-10 is the same as the text of Sec. 1.6049-10T published elsewhere in this issue of the Federal Register]. John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2015-05654 Filed 3-12-15; 8:45 am] BILLING CODE P
![13292 Federal Register / Vol. 80, No. 49 / Friday, March 13, 2015 / Proposed Rules
Current regulations Proposed revisions to regulations
If before the expiration of the 30-month period, or 7 ⁄ years where ap-
12 If before the expiration of the 30-month period, or 71⁄2 years where ap-
plicable: plicable:
• (ii) the court issues a final order that the patent is invalid, unen- • (ii) the district court decides that the patent is invalid, unenforce-
forceable, or not infringed, approval may be made effective on: able, or not infringed (including any substantive determination
— the date the court enters judgment; that there is no cause of action for patent infringement or inva-
• (iii) the court issues a final order or judgment that the patent has lidity), the 505(b)(2) application or ANDA may be approved on:
been infringed, approval may be made effective on: —(A) the date on which the court enters judgment reflecting
— the date the court determines that the patent will expire or the decision; or
otherwise orders —(B) the date of a settlement order or consent decree signed
• (iv) the court grants a preliminary injunction prohibiting the appli- and entered by the court stating that the patent that is the
cant from engaging in the commercial manufacture or sale of the subject of the certification is invalid or not infringed.
drug product until the court decides the issues of patent validity • (iii) the district court decides that the patent has been infringed
and infringement, and if the court later decides that the patent is and the judgment is appealed, the 505(b)(2) application or
invalid, unenforceable, or not infringed, approval may be made ANDA may be approved on:
effective on: —(A) the date on which the mandate is issued by the court of
— the date the court enters a final order or judgment that the appeals entering judgment that the patent is invalid or not
patent is invalid, unenforceable, or not infringed. infringed; or
—(B) the date of a settlement order or consent decree signed
and entered by the court of appeals stating that the patent
is invalid or not infringed.
• (iv) the district court decides that the patent has been infringed
and the judgment is not appealed or is affirmed, the 505(b)(2)
application or ANDA may be approved no earlier than the date
specified by the district court in an order under 35 U.S.C.
271(e)(4)(A).
• (v) the district court grants a preliminary injunction prohibiting
the applicant from engaging in the commercial manufacture or
sale of the drug product until the court decides the issues of pat-
ent validity and infringement:
— if the court later decides the patent is invalid, unenforce-
able, or not infringed, the 505(b)(2) application or ANDA
may be approved per § 314.107(b)(3)(ii).
—if the court decides that the patent has been infringed, the
505(b)(2) application or ANDA may be approved per
§ 314.107(b)(3)(iii) or (b)(3)(iv), as applicable.
• (vi) the patent owner or the exclusive patent licensee (or their
representatives) agrees in writing that the 505(b)(2) application
or ANDA may be approved any time on or after the date of the
consent, approval may be granted on or after that date.
• (vii) the court enters an order requiring the 30-month or 71⁄2-year
period to be terminated, the 505(b)(2) application or ANDA may
be approved in accordance with the court’s order.
• (viii) the court enters an order of dismissal, with or without preju-
dice, without a finding of infringement, the 505(b)(2) application
or ANDA may be approved on or after the date of the order.
[FR Doc. C1–2015–01666 Filed 3–12–15; 8:45 am] ACTION: Notice of proposed rulemaking ADDRESSES: Send submissions to:
BILLING CODE 1505–01–D by cross-reference to temporary CC:PA:LPD:PR (REG–143040–14), Room
regulations. 5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
SUMMARY: In the Rules and Regulations Washington, DC 20044. Submissions
DEPARTMENT OF THE TREASURY section of this issue of the Federal may be hand-delivered Monday through
Register, the IRS is issuing temporary Friday between the hours of 8 a.m. and
Internal Revenue Service regulations relating to information 4 p.m. to CC:PA:LPD:PR (REG–143040–
reporting by brokers for transactions 14), Courier’s Desk, Internal Revenue
26 CFR Part 1 involving debt instruments and options, Service, 1111 Constitution Avenue NW.,
including the reporting of original issue Washington, DC, or sent electronically
[REG–143040–14] discount (OID) and acquisition premium via the Federal eRulemaking Portal at
on tax-exempt obligations, the treatment www.regulations.gov (IRS REG–143040–
RIN 1545–BM59 of certain holder elections for reporting 14).
a taxpayer’s adjusted basis in a debt FOR FURTHER INFORMATION CONTACT:
tkelley on DSK3SPTVN1PROD with PROPOSALS
Reporting of Original Issue Discount instrument, and transfer reporting for
on Tax-Exempt Obligations; Basis and Concerning the proposed regulations,
section 1256 options and debt Pamela Lew, (202) 317–7053;
Transfer Reporting by Securities instruments. The text of those
Brokers for Debt Instruments and concerning submissions of comments,
regulations also serves as the text of Regina Johnson, (202) 317–6901 (not
Options these proposed regulations. toll-free numbers).
AGENCY: Internal Revenue Service (IRS), DATES:Written or electronic comments SUPPLEMENTARY INFORMATION:
Treasury. must be received by June 11, 2015.
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![Federal Register / Vol. 80, No. 49 / Friday, March 13, 2015 / Proposed Rules 13295
List of Subjects in 26 CFR Part 1 DEPARTMENT OF LABOR studies, journal articles), commenters
must submit these attachments to the
Income Taxes, Reporting and Occupational Safety and Health OSHA Docket Office, Technical Data
recordkeeping requirements. Administration Center (TDC), Room N–2625, OSHA,
Proposed Amendments to the U.S. Department of Labor, 200
29 CFR Parts 1910, 1915, 1917, 1918, Constitution Ave. NW., Washington, DC
Regulations
and 1926 20210. These attachments must clearly
Accordingly, 26 CFR part 1 is [Docket No. OSHA–2014–0024]
identify the sender’s name, date,
proposed to be amended as follows: subject, and docket number (i.e.,
RIN 1218–AC87 OSHA–2014–0024 so that the Agency
PART 1—INCOME TAXES can attach them to the appropriate
Updating OSHA Standards Based on document.
■ Paragraph 1. The authority citation
National Consensus Standards; Eye • Regular mail, express delivery,
and Face Protection hand delivery, and messenger (courier)
for part 1 is amended by adding entries
in numerical order to read in part as AGENCY: Occupational Safety and Health service. Submit comments and any
Administration (OSHA), Department of additional material (e.g., studies, journal
follows:
Labor. articles) to the OSHA Docket Office,
Authority: 26 U.S.C. 7805 * * * Docket No. OSHA–2013–0024 or RIN
Section 1.6045–1(n)(11) also issued under ACTION: Notice of proposed rulemaking.
1218–AC8708 Technical Data Center,
26 U.S.C. 6045(g). * * * SUMMARY: The Occupational Safety and Room N–2625, OSHA, U.S. Department
Section 1.6045A–1(e) and (f) also issued Health Administration (‘‘OSHA’’ or of Labor, 200 Constitution Ave. NW.,
under 26 U.S.C. 6045A(a). * * * ‘‘Agency’’) is issuing this notice of Washington, DC 20210; telephone: (202)
Section 1.6049–10 also issued under 26 693–2350. (OSHA’s TTY number is
proposed rulemaking to update its
U.S.C. 6049(a). * * * (877) 889–5627)). Note that security
general industry, shipyard employment,
marine terminals, longshoring, and procedures may result in significant
■ Par. 2. Section 1.6045–1(n)(11) is delays in receiving comments and other
added to read as follows: construction eye and face protection
standards by incorporating by reference written materials by regular mail.
§ 1.6045–1 Returns of information of the three most recent versions of the Contact the OSHA Docket Office for
brokers and barter exchanges. American National Standards Institute information about security procedures
(‘‘ANSI’’ or ‘‘national consensus for delivery of materials by express
[The text of proposed § 1.6045– delivery, hand delivery, and messenger
standard’’) Occupational and
1(n)(11) is the same as the text of service. The hours of operation for the
Educational Eye and Face Protection
§ 1.6045–1T(n)(11) published elsewhere OSHA Docket Office are 8:15 a.m. to
standard. In addition, OSHA proposes
in this issue of the Federal Register]. to change language in the construction 4:45 p.m., e.t.
■ Par. 3. Sections 1.6045A–1(e) and (f) eye and face protection standard to • Instructions. All submissions must
are added to read as follows: include the Agency name and the OSHA
make it consistent with both the general
docket number (i.e., OSHA Docket No.
industry and maritime standards.
§ 1.6045A–1 Statements of information OSHA–2014–0024). OSHA will place
DATES: Submit comments on this notice comments and other material, including
required in connection with transfers of
securities. of proposed rule (including comments any personal information, in the public
on the information-collection docket without revision, and these
[The text of proposed § 1.6045A–1(e) (paperwork) determination described materials will be available online at:
and (f) is the same as the text of under the section titled Procedural http://www.regulations.gov. Therefore,
§ 1.6045A–1T(e) and (f) published Determinations, hearing requests, and the Agency cautions commenters about
elsewhere in this issue of the Federal other information) by April 13, 2015. submitting statements they do not want
Register]. All submissions must bear a postmark made public, or submitting comments
■ Par. 4. Section 1.6049–10 is added to or provide other evidence of the that contain personal information
read as follows: submission date (the following section (either about themselves or others), such
titled ADDRESSES describes the available as social security numbers, birth dates,
§ 1.6049–10 Reporting of original issue methods of making submissions). and medical data.
discount on a tax-exempt obligation. ADDRESSES: Submit comments, hearing OSHA invites comments on all issues
requests, and other information as related to this notice of proposed
[The text of proposed § 1.6049–10 is the same
follows: rulemaking. The Agency also welcomes
as the text of § 1.6049–10T published
• Electronic. Submit comments comments on its findings that this
elsewhere in this issue of the Federal
electronically to http:// notice of proposed rulemaking will have
Register].
www.regulations.gov, which is the no impact on the regulated community.
John Dalrymple, Federal eRulemaking Portal. Follow the • Docket. To read or download
Deputy Commissioner for Services and instructions online for submitting comments or other material in the
Enforcement. comments. docket, go to http://
[FR Doc. 2015–05654 Filed 3–12–15; 8:45 am] • Facsimile. OSHA allows facsimile www.regulations.gov. The electronic
transmission of comments and hearing docket for this notice of proposed rule
BILLING CODE P
tkelley on DSK3SPTVN1PROD with PROPOSALS
requests that are 10 pages or fewer in established at http://
length (including attachments). Send www.regulations.gov contains most of
these documents to the OSHA Docket the documents in the docket. Some
Office at (202) 693–1648; OSHA does information (e.g., copyrighted material),
not require hard copies of these however, cannot be read or downloaded
documents. Instead of transmitting through this Web site. All submissions,
facsimile copies of attachments that including copyrighted material, are
supplement these documents (e.g., accessible at the OSHA Docket Office.
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Document Created: 2015-12-18 11:41:56
Document Modified: 2015-12-18 11:41:56
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking by cross-reference to temporary regulations. | |
| Dates | Written or electronic comments must be received by June 11, 2015. | |
| Contact | Concerning the proposed regulations, Pamela Lew, (202) 317-7053; concerning submissions of comments, Regina Johnson, (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 80 FR 13292 | |
| RIN Number | 1545-BM59 | |
| CFR Associated | Income Taxes and Reporting and Recordkeeping Requirements |
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