80_FR_39528 80 FR 39397 - Tax on Certain Foreign Procurement; Correction

80 FR 39397 - Tax on Certain Foreign Procurement; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 131 (July 9, 2015)

Page Range39397-39400
FR Document2015-16761

This document contains corrections to a notice of proposed rulemaking (REG-103281-11) that was published in the Federal Register on Wednesday, April 22, 2015 (80 FR 22449), the proposed regulations are relating to the 2 percent tax on payments made by the U.S. government to foreign persons pursuant to certain contracts.

Federal Register, Volume 80 Issue 131 (Thursday, July 9, 2015) 
[Federal Register Volume 80, Number 131 (Thursday, July 9, 2015)]
[Proposed Rules]
[Pages 39397-39400]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-16761]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301, and 602

[REG-103281-11]
RIN 1545-BK06


Tax on Certain Foreign Procurement; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-103281-11) that was published in the Federal Register 
on Wednesday, April 22, 2015 (80 FR 22449), the proposed regulations 
are relating to the 2 percent tax on payments made by the U.S. 
government to foreign persons pursuant to certain contracts.

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 80 FR 22449, April 22, 2015, 
are still being accepted and must be received by July 21, 2015.

FOR FURTHER INFORMATION CONTACT: Kate Hwa, at (202) 317-6934 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
document is under section 5000C of the Internal Revenue Code.

[[Page 39398]]

Need for Correction

    As published, the notice of proposed rulemaking (REG-103281-11) 
contains errors that are misleading and are in need of clarification.

Correction to Publication

    Accordingly, notice of proposed rulemaking, that is the subject of 
FR Doc. 2015-09383, is corrected as follows:

0
1. On page 22452, in the preamble, second column, under the paragraph 
heading ``A. Increase Amount Deducted and Withheld Under Chapter 3'', 
the eleventh line from the top of the paragraph, the language ``annual 
or periodical income (FDAP).'' is corrected to read ``annual or 
periodical income.''.


Sec.  1.5000C-2  [Corrected]

0
2. On pages 22460 through 22461, paragraph (d)(7), the ``Section 5000C 
Certificate'' is corrected to read as follows:
[GRAPHIC] [TIFF OMITTED] TP09JY15.001


[[Page 39399]]


[GRAPHIC] [TIFF OMITTED] TP09JY15.002

Sec.  1.5000C-3  [Corrected]

0
3. On page 22462, second column, the seventeenth and eighteenth lines 
of paragraph (b)(2), the language ``publications prescribed by the 
Internal Revenue Service (IRS), acquiring'' is corrected to read 
``publications prescribed by the IRS, acquiring''.
0
4. On page 22462, third column, the fourteenth line from the bottom of 
paragraph (c)(1), the language ``a copy of Form 1042, Form 1042-S, 
the'' is corrected to read ``a copy of Form 1042, Forms 1042-S, the''.
0
5. On page 22462, third column, the seventh line from the bottom of 
paragraph (c)(1), the language ``to file Form 1042 must retain any'' is 
corrected

[[Page 39400]]

to read ``to file Form 1042 must retain all''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-16761 Filed 7-8-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 131 / Thursday, July 9, 2015 / Proposed Rules 39397 Alert Service Bulletin 747–53A2499, Bulletin 747–53A2499, Revision 3, dated July Engineer, Airframe Branch, ANM–120S, Revision 3, dated July 15, 2014, except as 15, 2014: Internal detailed and surface HFEC FAA, Seattle Aircraft Certification Office, required by paragraph (j)(2) of this AD. Do all inspections for any crack in the skin or 1601 Lind Avenue SW., Renton, WA 98057– applicable repairs before further flight. internal doubler. 3356; phone: 425–917–6428; fax: 425–917– Repeat the applicable inspections thereafter 6590; email: nathan.p.weigand@faa.gov. (j) Exceptions to Service Bulletin Procedures at intervals not to exceed those specified in (2) For service information identified in Table 1 and Table 3 of paragraph 1.E., (1) Where Boeing Alert Service Bulletin this AD, contact Boeing Commercial ‘‘Compliance,’’ of Boeing Alert Service 747–53A2499, Revision 3, dated July 15, Airplanes, Attention: Data & Services Bulletin 747–53A2499, Revision 3, dated July 2014, specifies a compliance time ‘‘after the Management, P.O. Box 3707, MC 2H–65, 15, 2014 Revision 3 date of this service bulletin,’’ this Seattle, WA 98124–2207; telephone 206– AD requires compliance within the specified 544–5000, extension 1; fax 206–766–5680; (h) Lap Joint Modification compliance time after the effective date of Internet https://www.myboeingfleet.com. You At the applicable time specified in Tables this AD. may view this referenced service information 2, 4, 5, and 6 of paragraph 1.E., (2) Where Boeing Alert Service Bulletin at the FAA, Transport Airplane Directorate, ‘‘Compliance,’’ of Boeing Alert Service 747–53A2499, Revision 3, dated July 15, 1601 Lind Avenue SW., Renton, Washington. Bulletin 747–53A2499, Revision 3, dated July 2014, specifies to contact Boeing for repair For information on the availability of this 15, 2014, except as required by paragraph instructions: Before further flight, repair material at the FAA, call 425–227–1221. (j)(1) of this AD: Modify the applicable lap using a method approved in accordance with the procedures specified in paragraph (l) of Issued in Renton, Washington, on June 29, joints, in accordance with the this AD. 2015. Accomplishment Instructions of Boeing Alert Service Bulletin 747–53A2499, Revision 3, Jeffrey E. Duven, (k) Credit for Previous Actions dated July 15, 2014, except as required by Manager, Transport Airplane Directorate, paragraph (j)(2) of this AD. Accomplishment Actions done before the effective date of Aircraft Certification Service. of the modification required by this this AD using the service information [FR Doc. 2015–16763 Filed 7–8–15; 8:45 am] paragraph terminates the repetitive identified in paragraph (k)(1) or (k)(2) of this inspections required by paragraph (g) of this AD are acceptable for compliance with the BILLING CODE 4910–13–P AD for the length of the modified lap joint. corresponding requirements of paragraphs (g) and (h) of this AD. (i) Lap Joint Post-Modification Inspections (1) Boeing Alert Service Bulletin 747– 53A2499, Revision 1, dated October 30, 2008, DEPARTMENT OF THE TREASURY At the applicable time specified in Tables 7, 8, 9, and 10 of paragraph 1.E., which is not incorporated by reference in this AD. Internal Revenue Service ‘‘Compliance,’’ of Boeing Alert Service Bulletin 747–53A2499, Revision 3, dated July (2) Boeing Alert Service Bulletin 747– 53A2499, Revision 2, dated August 12, 2010, 26 CFR Parts 1, 301, and 602 15, 2014, except as required by paragraph (j)(1) of this AD: Do the applicable which was incorporated by reference in AD 2010–26–10, Amendment 39–16549 (75 FR [REG–103281–11] inspections specified in paragraph (i)(1), (i)(2), or (i)(3) of this AD, in accordance with 81427, December 28, 2010). RIN 1545–BK06 the Accomplishment Instructions of Boeing (l) Alternative Methods of Compliance Alert Service Bulletin 747–53A2499, (AMOCs) Tax on Certain Foreign Procurement; Revision 3, dated July 15, 2014. Repeat the Correction (1) The Manager, Seattle Aircraft applicable inspections thereafter at the Certification Office (ACO), FAA, has the applicable times specified in Tables 7, 8, 9, authority to approve AMOCs for this AD, if AGENCY: Internal Revenue Service (IRS), and 10 of paragraph 1.E, ‘‘Compliance,’’ of requested using the procedures found in 14 Treasury. Boeing Alert Service Bulletin 747–53A2499, CFR 39.19. In accordance with 14 CFR 39.19, ACTION: Correction to notice of proposed Revision 3, dated July 15, 2014. If any crack send your request to your principal inspector is found during any inspection, repair before rulemaking. or local Flight Standards District Office, as further flight using a method approved in appropriate. If sending information directly SUMMARY: This document contains accordance with the procedures specified in to the manager of the ACO, send it to the paragraph (l) of this AD. corrections to a notice of proposed attention of the person identified in rulemaking (REG–103281–11) that was (1) For airplanes identified as Groups 2 paragraph (m)(1) of this AD. Information may through 5 and 8 through 10 in Boeing Alert published in the Federal Register on be emailed to: 9-ANM-Seattle-ACO-AMOC- Service Bulletin 747–53A2499, Revision 3, Requests@faa.gov. Wednesday, April 22, 2015 (80 FR dated July 15, 2014: Internal detailed and (2) Before using any approved AMOC, 22449), the proposed regulations are surface high frequency eddy current (HFEC) notify your appropriate principal inspector, relating to the 2 percent tax on inspections for any crack in the skin or or lacking a principal inspector, the manager payments made by the U.S. government internal doubler. of the local flight standards district office/ to foreign persons pursuant to certain (2) For airplanes identified as Groups 6, 11, certificate holding district office. contracts. and 19 in Boeing Alert Service Bulletin 747– (3) An AMOC that provides an acceptable 53A2499, Revision 3, dated July 15, 2014: level of safety may be used for any repair DATES: Written or electronic comments External detailed and low frequency eddy required by this AD if it is approved by the and request for a public hearing for the current inspections of the upper and lower Boeing Commercial Airplanes Organization notice of proposed rulemaking at 80 FR skin panels for cracking, external detailed Designation Authorization (ODA) that has 22449, April 22, 2015, are still being and HFEC inspections of the doubler for been authorized by the Manager, Seattle accepted and must be received by July cracking, and internal detailed and HFEC ACO, to make those findings. For a repair inspections of the upper and lower skin 21, 2015. method to be approved, the repair must meet panels for cracking (for airplanes with a the certification basis of the airplane, and the FOR FURTHER INFORMATION CONTACT: Kate stringer 6 lap joint modification installed approval must specifically refer to this AD. Hwa, at (202) 317–6934 (not a toll-free srobinson on DSK5SPTVN1PROD with PROPOSALS between STA 340 and STA 400 as specified (4) AMOCs approved for AD 2010–26–10, number). in Boeing Service Bulletin 747–53–2272); or Amendment 39–16549 (75 FR 81427, SUPPLEMENTARY INFORMATION: internal detailed and surface HFEC December 28, 2010), are approved as AMOCs inspections for any crack in the skin or for the corresponding provisions of Background internal doubler (for airplanes with lap joints paragraphs (g) and (h) this AD. modified as specified in Boeing Alert Service The notice of proposed rulemaking Bulletin 747–53A2499.) (m) Related Information that is the subject of this document is (3) For airplanes identified as Groups 1, 7, (1) For more information about this AD, under section 5000C of the Internal and 12 through 18 in Boeing Alert Service contact Nathan Weigand, Aerospace Revenue Code. VerDate Sep<11>2014 16:17 Jul 08, 2015 Jkt 235001 PO 00000 Frm 00009 Fmt 4702 Sfmt 4702 E:\FR\FM\09JYP1.SGM 09JYP1

39398 Federal Register/Vol. 80, No. 131/Thursday, July 9, 2015/Proposed Rules Need for Correction Doc. 2015—09383, is corrected as periodical income (FDAP)." is corrected As published, the notice of proposed follows: to read "annual or periodical income.". rulemaking (REG—103281—11) contains m 1. On page 22452, in the preamble, §1.5000C—2 [Corrected] errors that are misleading and are in second column, under the paragraph need of clarification. heading "A. Increase Amount Deducted ® : On pages 22460 through 22461, paragraph (d)(7), the "Section 5000G Correction to Publication and Withheld Under Chapter 3", the Certificate" is corrected to read as eleventh line from the top of the follows: Accordingly, notice of proposed paragraph, the language "annual or rulemaking, that is the subject of FR Section 5000C Certificate Identification of Foreign Contracting Party 1 Name of foreign contracting party 2 Country of organization if applicable (do not abbreviate) 3 Permanent residence address (street, apt. no. or rural route). Do not use P.O. Box or in—care—of address City or town, state or province (include postal code, if Country (do not abbreviate) applicable) 4 Mailing address (if different from above) City or town, state or province (include postal code, if Country (do not abbreviate) applicable) 5 U.S. TIN, if any 6 Contract/reference number (if known) 7 Name and address of the acquiring agency City or town, state or province (including the postal code, if Country (do not abbreviate) applicable) Part II Exemption Based on an International Agreement (If Applicable) 8 L Check this box if claiming relief from the tax under section 5000C pursuant to an international agreement with the United States (such as a qualified income tax treaty), and complete Part IV. Exemption Based on an International Procurement Agreement or because Goods/Services Produced/Performed in the U.S. 9 [L] Check this box if identifying specific 10 Total Contract Price or Estimated Total exempt and nonexempt amounts (for Contract Price example, by CLIN) and skip Lines 10 through 14 and complete Part IV, Line 15. 11 Nonexempt Amount or Estimated 12 Contract Ratio (Line 11 over Line 10) Nonexempt Amount

Federal Register/Vol. 80, No. 131/Thursday, July 9, 2015/Proposed Rules 39399 Explanation (Complete if Part II or Part III Is Applicable) 13 If you checked the box in Part II, state the name of the agreement and specific provision relied upon (for example, the nondiscrimination article of a qualified income tax treaty); and the basis on which you are entitled to the benefits of that provision (for example, because you are a corporation organized in a foreign country with which the United States has a qualified income tax treaty that covers all nationals). (Use additional sheets as necessary.) 14 If you completed Part III, but did not check the box on Line 9, state the relevant countries where the goods are manufactured or produced or services provided and the international procurement agreements relied upon, if relevant. If applicable, explain the method relied upon to allocate the total contract price between exempt and nonexempt amounts. (Use additional sheets as necessary.) 15 If you checked the box on Line 9, provide an explanation for each item by stating the relevant countries where the goods are manufactured or produced or services provided and the international procurement agreements relied upon, if relevant. If applicable, explain the method relied upon to allocate the total contract price between exempt and nonexempt amounts. For example, you may attach a spreadsheet listing the various contract line items with an explanation for the treatment of each line item as exempt or nonexempt. If the contract includes details necessary to complete this section (such as exempt or nonexempt amounts by contract line item), you may incorporate by reference the relevant information in the explanation. (Use additional sheets as necessary.) Certificate Under penalties of perjury, I declare that I have examined the information on this certificate (and in the contract, if relevant) and to the best of my knowledge and belief it is true, correct, and complete. I further certify under penalties of perjury that: 1 I am the foreign person (or am authorized to sign on behalf of the foreign person) identified in Line 1 above, 2 I am not acting as an agent or nominee for another foreign person, 3 I agree to pay an amount equal to any tax due under section 5000C that the acquiring agency does not withhold under section 5000C and pay any applicable penalties and interest, 4 I acknowledge and understand the rules in §1.5000C—4 relating to procedural obligations under section 5000C, and 5 I have not engaged in any transaction (or series of transactions) with a principal purpose of avoiding the tax imposed under section 5000C as defined in §1.5000C—5. & 1_ / Sign Here ®» c—————z=z2z—=—aooc—==momyrtrmmyattt—toemmo mt T aIc—5— 9 Signature of Foreign Person (or Authorized Representative) Date Capacity to Act §1.5000C—3 [Corrected] corrected to read "publications corrected to read "a copy of Form 1042, m 3. On page 22462, second column, the Prescribed by the IRS, acquiring". Forms 1042—S, the". seventeenth and eighteenth lines of m 4. On page 22462, third column, the m 5. On page 22462, third column, the paragraph (b)(2), the language fourteenth line from the bottom of seventh line from the bottom of "publications prescribed by the Internal paragraph (c)(1), the language "a copy of paragraph (c)(1), the language "to file Revenue Service (IRS), acquiring" is Form 1042, Form 1042—S, the" is Form 1042 must retain any‘"‘ is corrected

39400 Federal Register / Vol. 80, No. 131 / Thursday, July 9, 2015 / Proposed Rules to read ‘‘to file Form 1042 must retain DEPARTMENT OF HOMELAND SUPPLEMENTARY INFORMATION: all’’. SECURITY Table of Acronyms Martin V. Franks, Coast Guard DHS Department of Homeland Security Chief, Publications and Regulations Branch, FR Federal Register Legal Processing Division, Associate Chief 33 CFR Part 165 Counsel (Procedure and Administration). A. Public Participation and Request for [Docket No. USCG–2015–0509] Comments [FR Doc. 2015–16761 Filed 7–8–15; 8:45 am] BILLING CODE 4830–01–P RIN 1625–AA00 We encourage you to participate in this rulemaking by submitting Safety Zone; Incredoubleman comments and related materials. All Triathlon, Henderson Bay, Lake comments received will be posted COURT SERVICES AND OFFENDER Ontario, Sackets Harbor, NY without change to http:// SUPERVISION AGENCY FOR THE www.regulations.gov and will include AGENCY: Coast Guard, DHS. DISTRICT OF COLUMBIA any personal information you have ACTION: Notice of proposed rulemaking. provided. 28 CFR Part 810 SUMMARY: The Coast Guard proposes to 1. Submitting Comments establish a safety zone on Henderson Bay, Lake Ontario, Sackets Harbor, NY If you submit a comment, please RIN 3225–AA00 include the docket number for this for a triathlon event. This safety zone is necessary to protect swimmers from rulemaking (USCG–2015–0509), Community Supervision: vessels operating in the area. This safety indicate the specific section of this Administrative Sanctions and GPS document to which each comment Monitoring as a Supervision Tool; zone would restrict vessels from a portion of Lake Ontario during the applies, and provide a reason for each Correction suggestion or recommendation. You swimming portion of the Incredoubleman Triathlon event. may submit your comments and AGENCY: Court Services and Offender material online at http:// Supervision Agency for the District of DATES: Comments and related materials www.regulations.gov or by fax, mail, or Columbia. must be received by the Coast Guard on hand delivery, but please use only one or before August 10, 2015. Requests for of these means. If you submit a ACTION: Proposed rule; correction. public meetings must be received July comment online, it will be considered 29, 2015. received by the Coast Guard when the SUMMARY: In this document, the Court ADDRESSES: You may submit comments Services and Offender Supervision comment is successfully transmitted. If identified by docket number USCG– you fax, hand deliver, or mail your Agency for the District of Columbia 2015–0509 using any one of the (CSOSA) is correcting the authority comment, it will be considered received following methods: by the Coast Guard when the comment citation in a proposed rule published (1) Federal eRulemaking Portal: is received at the Docket Management May 22, 2015, regarding amendments to http://www.regulations.gov. Facility. We recommend that you its current rule regarding the conditions (2) Fax: 202–493–2251. include your name and a mailing of release requirements for offenders (3) Mail: Docket Management Facility address, an email address, or a under CSOSA supervision. (M–30), U.S. Department of telephone number in the body of your Transportation, West Building Ground FOR FURTHER INFORMATION CONTACT: document so that we can contact you if Floor, Room W12–140, 1200 New Jersey Stephanie Carrigg, Assistant General we have questions regarding your Avenue SE., Washington, DC 20590– Counsel, at (202) 220–5352 or by email submission. 0001. To submit your comment online, go to at stephanie.carrigg@csosa.gov. (4) Delivery: At the same as mail Questions about this publication are http://www.regulations.gov, type the address above, between 9 a.m. and 5 welcome, but inquiries concerning docket number [USCG–2015–0509] in p.m., Monday through Friday, except individual cases cannot be answered the ‘‘SEARCH’’ box and click federal holidays. The telephone number ‘‘SEARCH.’’ Click on ‘‘Submit a over the telephone. is 202–366–9329. To avoid duplication, please use only Comment’’ on the line associated with Correction one of these four methods. See the this notice of proposed rulemaking. If you submit your comments by mail In proposed rule FR Doc. 2015–12204, ‘‘Public Participation and Request for or hand delivery, submit them in an published on May 22, 2015 (80 FR Comments’’ portion of the unbound format, no larger than 81⁄2 by SUPPLEMENTARY INFORMATION section 29569), make the following correction. 11 inches, suitable for copying and below for instructions on submitting On page 29570, in the first column, electronic filing. If you submit comments. correct both instances of the comments by mail and would like to ‘‘Authority’’ to read as follows: FOR FURTHER INFORMATION CONTACT: If know that they reached the Facility, you have questions on this rule, call or please enclose a stamped, self-addressed Authority: Pub. L. 105–33, 111 Stat. 712 email LTJG Amanda Garcia, Chief of postcard or envelope. We will consider (D.C. Code 24–133(b)(2)(B)). Waterways Management, U.S. Coast all comments and material received srobinson on DSK5SPTVN1PROD with PROPOSALS Dated: June 30, 2015. Guard Sector Buffalo; telephone 716– during the comment period and may Diane Bradley, 843–9573, email change the rule based on your Assistant General Counsel. SectorBuffaloMarineSafety@uscg.mil. If comments. [FR Doc. 2015–16007 Filed 7–8–15; 8:45 am] you have questions on viewing or submitting material to the docket, call 2. Viewing Comments and Documents BILLING CODE 3129–04–P Cheryl Collins, Program Manager, To view comments, as well as Docket Operations, telephone 202–366– documents mentioned in this preamble 9826 or 1–800–647–5527. as being available in the docket, go to VerDate Sep<11>2014 16:17 Jul 08, 2015 Jkt 235001 PO 00000 Frm 00012 Fmt 4702 Sfmt 4702 E:\FR\FM\09JYP1.SGM 09JYP1


Document Created: 2018-02-23 09:14:10
Document Modified: 2018-02-23 09:14:10
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionCorrection to notice of proposed rulemaking.
DatesWritten or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 22449, April 22, 2015, are still being accepted and must be received by July 21, 2015.
ContactKate Hwa, at (202) 317-6934 (not a toll-free number).
FR Citation80 FR 39397 
RIN Number1545-BK06
CFR Citation26 CFR 1
26 CFR 301
26 CFR 602
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