81_FR_5080 81 FR 5060 - Treatment of Certain Transfers of Property of Foreign Corporations; Hearing Correction

81 FR 5060 - Treatment of Certain Transfers of Property of Foreign Corporations; Hearing Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 20 (February 1, 2016)

Page Range5060-5061
FR Document2016-01807

This document corrects a notice of public hearing on proposed regulations that published in the Federal Register on January 20, 2016, at 81 FR 3069.

Federal Register, Volume 81 Issue 20 (Monday, February 1, 2016)
[Federal Register Volume 81, Number 20 (Monday, February 1, 2016)]
[Proposed Rules]
[Pages 5060-5061]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-01807]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-139483-13]
RIN 1545-BL87


Treatment of Certain Transfers of Property of Foreign 
Corporations; Hearing Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document corrects a notice of public hearing on proposed 
regulations that published in the Federal Register on January 20, 2016, 
at 81 FR 3069.

DATES: The public hearing is being held on Monday, February 8, 2016 at 
10 a.m. The IRS must now receive outlines of the topics to be discussed 
at the public hearing by Thursday, February 4, 2016.

[[Page 5061]]


ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Service Building, 1111 Constitution Avenue NW., 
Washington, DC 20224. Due to building security procedures, visitors 
must enter at the Constitution Avenue entrance. In addition, all 
visitors must present photo identification to enter the building.
    Send Submissions to CC:PA:LPD:PR (REG-139483-13), Room 5205, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday to CC:PA:LPD:PR (REG-139483-13), Couriers Desk, Internal Revenue 
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent 
electronically via the Federal eRulemaking Portal at 
www.regulations.gov (IRS-2015-0047).

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Ryan A. 
Bowen at (202) 317-6937; concerning submissions of comments, the 
hearing and/or to be placed on the building access list to attend the 
hearing Regina Johnson at (202) 317-6901 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The notice of public hearing on a proposed rulemaking that is the 
subject of this document is under sections 367 and 482 of the Internal 
Revenue Code.

Need for Correction

    As published, the notice of public hearing on proposed rulemaking 
contains an omission in its summary that may prove to be misleading and 
is in need of clarification.

Correction of Publication

    Accordingly, the notice of public hearing on proposed rulemaking 
(REG-139483-13), that are subject to FR Doc. 2016-00961, is corrected 
as follows:
    On page 3069, in the preamble, second column, under the caption 
SUMMARY, the last line of the paragraph is corrected to read ``Code. 
This document also provides notice of public hearing on the proposed 
regulations under section 482 clarifying the coordination of the 
transfer pricing rules under section 482 with other Internal Revenue 
Code provisions.''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2016-01807 Filed 1-29-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                 5060                   Federal Register / Vol. 81, No. 20 / Monday, February 1, 2016 / Proposed Rules

                                                 exceeded their design service goal, as                  does not constitute terminating action for the         35122, July 5, 1996), and AD 2001–06–10,
                                                 specified in NOTE (01) of paragraph 1.E.                repetitive inspections required by paragraph           Amendment 39–12157, April 2, 2001), are
                                                 (‘‘Compliance’’) of Airbus Service Bulletin             (m)(1) of this AD.                                     approved as AMOCs for the corresponding
                                                 A300–53–6125, Revision 01, dated June 13,                                                                      requirements of this AD.
                                                                                                         (r) Credit for Previous Actions                           (2) Contacting the Manufacturer: As of the
                                                 2003; within the earlier of the flight-cycle
                                                 and flight-hour grace periods specified in                 (1) For Model A300 B4–600 and B4–600R               effective date of this AD, for any requirement
                                                 Airbus Service Bulletin A300–53–6125,                   series airplanes, and Model A300 C4–605R               in this AD to obtain corrective actions from
                                                 Revision 01, dated June 13, 2003.                       Variant F and A300 F4–605R airplanes: This             a manufacturer, the action must be
                                                    (2) For the affected Model A300 B4–600               paragraph provides credit for inspections and          accomplished using a method approved by
                                                 series airplanes: Accomplishment of the                 corrective actions required by paragraphs (g),         the Manager, International Branch, ANM–
                                                 modification specified in Airbus Service                (h), and (i) of this AD, if those actions were         116, Transport Airplane Directorate, FAA; or
                                                 Bulletin A300–53–6125 before the effective              performed before the effective date of this AD         EASA; or Airbus’ EASA DOA. If approved by
                                                 date of this AD terminates the requirements             using the applicable service information               the DOA, the approval must include the
                                                 of paragraphs (g), (h), and (i) of this AD.             specified in paragraphs (r)(1)(i), (r)(1)(ii), and     DOA-authorized signature.
                                                    (3) For Model A300 B2 and A300 B4 series             (r)(1)(iii) of this AD.
                                                                                                            (i) Airbus Service Bulletin A300–53–6122,           (t) Related Information
                                                 airplanes: Accomplishment of the
                                                 modification specified in Airbus Service                Revision 01, dated September 5, 2001, which               (1) Refer to Mandatory Continuing
                                                 Bulletin A300–53–6125 terminates certain                is not incorporated by reference in this AD.           Airworthiness Information (MCAI) EASA
                                                 repetitive inspections required by AD 2007–                (ii) Airbus Service Bulletin A300–53–6122,          Airworthiness Directive 2013–0295, dated
                                                 04–11, Amendment 39–14943 (72 FR 8604,                  Revision 02, dated June 17, 2002, which is             December 11, 2013, for related information.
                                                 February 27, 2014), i.e., inspections of the            not incorporated by reference in this AD.              This MCAI may be found in the AD docket
                                                 frame feet holes for frames 41 to 46 (as                   (iii) Airbus Service Bulletin A300–53–              on the Internet at http://www.regulations.gov
                                                 specified in Airbus Service Bulletin A300–              6122, Revision 03, dated August 25, 2011,              by searching for and locating Docket No.
                                                 53–0345) and frames 48 to 54 (as specified              which is not incorporated by reference in this         FAA–2016–0451.
                                                 in Airbus Service Bulletin A300–53–238).                AD.                                                       (2) For service information identified in
                                                 However, the repetitive inspections of the                 (2) This paragraph restates the credit for          this AD, contact Airbus SAS, Airworthiness
                                                 frame foot angle radius (as specified in                Airbus Model A300 series airplanes for                 Office—EAW, 1 Rond Point Maurice
                                                 Service Bulletin A300–53–238), which are                previous actions as provided by Table 1 of             Bellonte, 31707 Blagnac Cedex, France;
                                                 required by AD 2007–04–11, must continue.               AD 2004–23–20, Amendment 39–13875 (69                  telephone +33 5 61 93 36 96; fax +33 5 61
                                                                                                         FR 68779, November 26, 2004). For Airbus               93 44 51; email account.airworth-eas@
                                                 (p) New Requirement of This AD: Additional              Model A300 series airplanes: This paragraph            airbus.com; Internet http://www.airbus.com.
                                                 Modification for Certain Airplanes                      provides credit for actions required by                You may view this service information at the
                                                    (1) For Model A300 B4–601, A300 B4–603,              paragraph (j) of this AD, if those actions were        FAA, Transport Airplane Directorate, 1601
                                                 A300 B4–620, A300 B4–622, A300 B4–605R,                 performed before January 3, 2005 (the                  Lind Avenue SW., Renton, WA. For
                                                 A300 B4–622R, A300 F4–605R and A300 C4–                 effective date of AD 2004–23–20) using the             information on the availability of this
                                                 605R Variant F airplanes modified in                    service information specified in paragraph             material at the FAA, call 425–227–1221.
                                                 production before the effective date of this            (r)(2)(i), (r)(2)(ii), or (r)(2)(iii) of this AD.        Issued in Renton, Washington, on January
                                                 AD by Airbus Modification 12168, or                        (i) Airbus Service Bulletin A300–53–0271,           21, 2016.
                                                 modified before the effective date of this AD           dated September 10, 1991, which is not
                                                 by accomplishment of the reinforcement of               incorporated by reference in this AD.                  Michael Kaszycki,
                                                 the upper frame feet fittings specified in the             (ii) Airbus Service Bulletin A300–53–0271,          Acting Manager, Transport Airplane
                                                 service information identified in paragraph             Revision 01, dated February 16, 1993, which            Directorate, Aircraft Certification Service.
                                                 (p)(1)(i), (p)(1)(ii), or (p)(1)(iii) of this AD:       is not incorporated by reference in this AD.           [FR Doc. 2016–01736 Filed 1–29–16; 8:45 am]
                                                 Within 360 flight cycles prior to reaching the             (iii) Airbus Service Bulletin A300–53–              BILLING CODE 4910–13–P
                                                 applicable compliance time specified in                 0271, Revision 02, dated July 13, 2000, which
                                                 paragraph (p)(2)(i) or (p)(2)(ii) of this AD,           is not incorporated by reference in this AD.
                                                 contact the Manager, International Branch,
                                                                                                         (s) Other FAA AD Provisions                            DEPARTMENT OF THE TREASURY
                                                 ANM–116, Transport Airplane Directorate,
                                                 FAA; or EASA; or Airbus’s EASA DOA; for                    The following provisions also apply to this
                                                 modification instructions and within the                AD:                                                    Internal Revenue Service
                                                 applicable compliance time specified in                    (1) Alternative Methods of Compliance
                                                 paragraph (p)(2) of this AD, do the                     (AMOCs): The Manager, International                    26 CFR Part 1
                                                 modification using a method approved by the             Branch, ANM–116, Transport Airplane
                                                 Manager, International Branch, ANM–116,                 Directorate, FAA, has the authority to                 [REG–139483–13]
                                                 Transport Airplane Directorate, FAA; or                 approve AMOCs for this AD, if requested
                                                                                                                                                                RIN 1545–BL87
                                                 EASA; or Airbus’s EASA DOA.                             using the procedures found in 14 CFR 39.19.
                                                    (i) Airbus Service Bulletin A300–53–6125,            In accordance with 14 CFR 39.19, send your
                                                                                                                                                                Treatment of Certain Transfers of
                                                 dated November 8, 2000.                                 request to your principal inspector or local
                                                                                                         Flight Standards District Office, as                   Property of Foreign Corporations;
                                                    (ii) Airbus Service Bulletin A300–53–6125,
                                                 Revision 01, dated June 13, 2003,                       appropriate. If sending information directly           Hearing Correction
                                                    (iii) Airbus Service Bulletin A300–53–               to the International Branch, send it to ATTN:          AGENCY:  Internal Revenue Service (IRS),
                                                 6125, Revision 02, dated February 25, 2005.             Dan Rodina, Aerospace Engineer,
                                                                                                         International Branch, ANM 116, Transport               Treasury.
                                                    (2) Do the modification required by
                                                 paragraph (p)(1) of this AD at the applicable           Airplane Directorate, 1601 Lind Avenue SW.,            ACTION: Correction to a notice of public
                                                 time specified below.                                   Renton, WA 98057–3356; telephone 425–                  hearing on proposed rulemaking.
                                                    (i) For airplanes with an AFT greater than           227–2125; fax 425–227–1149. Information
                                                 1.5 flight hours/flight cycles as of the                may be emailed to: 9-ANM-116-AMOC-                     SUMMARY:   This document corrects a
                                                 effective date of this AD: Within 32,100 flight         REQUESTS@faa.gov.                                      notice of public hearing on proposed
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                                                 cycles after the modification was completed.               (i) Before using any approved AMOC,                 regulations that published in the
                                                    (ii) For airplanes with an AFT less than or          notify your appropriate principal inspector,           Federal Register on January 20, 2016, at
                                                 equal to 1.5 flight hours/flight cycles as of the       or lacking a principal inspector, the manager          81 FR 3069.
                                                 effective date of this AD: Within 34,700 flight         of the local flight standards district office/
                                                                                                                                                                DATES: The public hearing is being held
                                                 cycles after the modification was completed.            certificate holding district office. The AMOC
                                                                                                         approval letter must specifically reference            on Monday, February 8, 2016 at 10 a.m.
                                                 (q) Modification Is Not Terminating Action              this AD.                                               The IRS must now receive outlines of
                                                   Accomplishment of the modification                       (ii) AMOCs approved previously for AD               the topics to be discussed at the public
                                                 specified in paragraph (o) or (p) of this AD            96–13–11, Amendment 39–9679 (61 FR                     hearing by Thursday, February 4, 2016.


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                                                                        Federal Register / Vol. 81, No. 20 / Monday, February 1, 2016 / Proposed Rules                                             5061

                                                 ADDRESSES:   The public hearing is being                DEPARTMENT OF DEFENSE                                     Instructions: All submissions received
                                                 held in the IRS Auditorium, Internal                                                                           must include the agency name and
                                                 Revenue Service Building, 1111                          Office of the Secretary                                docket number or RIN for this Federal
                                                 Constitution Avenue NW., Washington,                                                                           Register document. The general policy
                                                 DC 20224. Due to building security                      32 CFR Part 199                                        for comments and other submissions
                                                 procedures, visitors must enter at the                                                                         from members of the public is to make
                                                 Constitution Avenue entrance. In                        [DOD–2015–HA–0109]                                     these submissions available for public
                                                 addition, all visitors must present photo                                                                      viewing on the Internet at http://
                                                                                                         RIN 0720–AB65
                                                 identification to enter the building.                                                                          www.regulations.gov as they are
                                                   Send Submissions to CC:PA:LPD:PR                      TRICARE; Mental Health and                             received without change, including any
                                                 (REG–139483–13), Room 5205, Internal                    Substance Use Disorder Treatment                       personal identifiers or contact
                                                 Revenue Service, P.O. Box 7604, Ben                                                                            information.
                                                 Franklin Station, Washington, DC                        AGENCY:  Office of the Secretary,
                                                                                                                                                                FOR FURTHER INFORMATION CONTACT:   Dr.
                                                 20044. Submissions may be hand-                         Department of Defense (DoD).
                                                                                                                                                                Patricia Moseley, Defense Health
                                                 delivered Monday through Friday to                      ACTION: Proposed rule.                                 Agency, Clinical Support Division,
                                                 CC:PA:LPD:PR (REG–139483–13),                                                                                  Condition-Based Specialty Care Section,
                                                 Couriers Desk, Internal Revenue                         SUMMARY:   This rulemaking proposes
                                                                                                                                                                703–681–0064.
                                                 Service, 1111 Constitution Avenue NW.,                  comprehensive revisions to the
                                                                                                         TRICARE regulation to reduce                           SUPPLEMENTARY INFORMATION:
                                                 Washington, DC 20224 or sent
                                                 electronically via the Federal                          administrative barriers to access to                   I. Executive Summary
                                                 eRulemaking Portal at                                   mental health benefit coverage and to
                                                                                                         improve access to substance use                        A. Purpose of the Proposed Rule
                                                 www.regulations.gov (IRS–2015–0047).
                                                                                                         disorder (SUD) treatment for TRICARE                   1. The Need for the Regulatory Action
                                                 FOR FURTHER INFORMATION CONTACT:                        beneficiaries, consistent with earlier
                                                 Concerning the regulations, Ryan A.                     Department of Defense and Institute of                    This proposed rule seeks to
                                                 Bowen at (202) 317–6937; concerning                     Medicine recommendations, current                      comprehensively update TRICARE
                                                 submissions of comments, the hearing                    standards of practice in mental health                 mental health and substance use
                                                 and/or to be placed on the building                     and addiction medicine, and governing                  disorder benefits, consistent with earlier
                                                 access list to attend the hearing Regina                laws. This proposed rule has four main                 Department of Defense and Institute of
                                                 Johnson at (202) 317–6901 (not toll-free                objectives: (1) To eliminate quantitative              Medicine recommendations, current
                                                 numbers).                                               and qualitative treatment limitations on               standards of practice in mental health
                                                                                                         SUD and mental health benefit coverage                 and addiction medicine, and our
                                                 SUPPLEMENTARY INFORMATION:                                                                                     governing laws. The Department of
                                                                                                         and align beneficiary cost-sharing for
                                                 Background                                              mental health and SUD benefits with                    Defense remains intently focused on
                                                                                                         those applicable to medical/surgical                   ensuring the mental health of our
                                                   The notice of public hearing on a                                                                            service members and their families, as
                                                 proposed rulemaking that is the subject                 benefits; (2) to expand covered mental
                                                                                                         health and SUD treatment under                         this continues to be a top priority. The
                                                 of this document is under sections 367                                                                         Department is also working to further
                                                 and 482 of the Internal Revenue Code.                   TRICARE, to include coverage of
                                                                                                         intensive outpatient programs and                      de-stigmatize mental health treatment
                                                 Need for Correction                                     treatment of opioid use disorder; (3) to               and expand the ways by which our
                                                                                                         streamline the requirements for mental                 beneficiaries can access authorized
                                                   As published, the notice of public                                                                           mental health services. This proposed
                                                                                                         health and SUD institutional providers
                                                 hearing on proposed rulemaking                                                                                 regulatory action is in furtherance of
                                                                                                         to become TRICARE authorized
                                                 contains an omission in its summary                                                                            these goals and imperative in order to
                                                                                                         providers; and (4) to develop TRICARE
                                                 that may prove to be misleading and is                                                                         eliminate requirements that may be
                                                                                                         reimbursement methodologies for newly
                                                 in need of clarification.                                                                                      viewed as barriers to medically
                                                                                                         recognized mental health and SUD
                                                 Correction of Publication                               intensive outpatient programs and                      necessary and appropriate mental health
                                                                                                         opioid treatment programs.                             services.
                                                    Accordingly, the notice of public
                                                                                                         DATES: Written comments received at                    (a) Eliminating Quantitative and
                                                 hearing on proposed rulemaking (REG–
                                                                                                         the addresses indicated below will be                  Qualitative Treatment Limitations on
                                                 139483–13), that are subject to FR Doc.
                                                                                                         considered for possible revisions to this              SUD and Mental Health Benefit
                                                 2016–00961, is corrected as follows:
                                                                                                         rule in development of the final rule.                 Coverage and Aligning Beneficiary Cost-
                                                    On page 3069, in the preamble,                       Comments must be received on or                        Sharing for Mental Health and SUD
                                                 second column, under the caption                        before April 1, 2016.                                  Benefits With Those Applicable to
                                                 SUMMARY, the last line of the paragraph                                                                        Medical/Surgical Benefits
                                                                                                         ADDRESSES: You may submit comments
                                                 is corrected to read ‘‘Code. This
                                                 document also provides notice of public                 identified by docket number and or                        The requirements of the Mental
                                                 hearing on the proposed regulations                     Regulatory Information Number (RIN)                    Health Parity Act (MHPA) of 1996 and
                                                 under section 482 clarifying the                        number and title, by either of the                     the Paul Wellstone and Pete Domenici
                                                 coordination of the transfer pricing rules              following methods:                                     Mental Health Parity and Addiction
                                                 under section 482 with other Internal                      • Federal eRulemaking Portal:                       Equity Act (MHPAEA) of 2008, as well
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                                                 Revenue Code provisions.’’.                             www.regulations.gov. Follow the                        as the plan benefit provisions contained
                                                                                                         instructions for submitting documents.                 in the Patient Protection and Affordable
                                                 Martin V. Franks,                                          • Mail: Department of Defense, Office               Care Act (PPACA) do not apply to the
                                                 Chief, Publications and Regulations Branch,             of the Deputy Chief Management                         TRICARE program. The provisions of
                                                 Legal Processing Division, Associate Chief              Officer, Directorate of Oversight and                  MHPAEA and PPACA serve as models
                                                 Counsel (Procedure and Administration).                 Compliance, Regulatory and Audit                       for TRICARE in proposing changes to
                                                 [FR Doc. 2016–01807 Filed 1–29–16; 8:45 am]             Matters Office, 9010 Defense Pentagon,                 existing benefit coverage. These changes
                                                 BILLING CODE 4830–01–P                                  Washington, DC 20301–9010.                             intend to reduce administrative barriers


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Document Created: 2016-01-30 01:17:07
Document Modified: 2016-01-30 01:17:07
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 a notice of public hearing on proposed rulemaking.
DatesThe public hearing is being held on Monday, February 8, 2016 at 10 a.m. The IRS must now receive outlines of the topics to be discussed at the public hearing by Thursday, February 4, 2016.
ContactConcerning the regulations, Ryan A. Bowen at (202) 317-6937; concerning submissions of comments, the hearing and/or to be placed on the building access list to attend the hearing Regina Johnson at (202) 317-6901 (not toll-free numbers).
FR Citation81 FR 5060 
RIN Number1545-BL87

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