81 FR 9122 - Country-by-Country Reporting; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 36 (February 24, 2016)

Page Range		9122-9122
FR Document		2016-03906

This document contains corrections to a notice of proposed rulemaking (REG-109822-15) that was published in the Federal Register on Wednesday, December 23, 2015 (80 FR 79795). The proposed regulations would require annual country-by-country reporting by United States persons that are the ultimate parent entity of a multinational enterprise group.

Federal Register, Volume 81 Issue 36 (Wednesday, February 24, 2016)

[Federal Register Volume 81, Number 36 (Wednesday, February 24, 2016)]
[Proposed Rules]
[Page 9122]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-03906]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-109822-15]
RIN 1545-BM70


Country-by-Country Reporting; 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-109822-15) that was published in the Federal Register 
on Wednesday, December 23, 2015 (80 FR 79795). The proposed regulations 
would require annual country-by-country reporting by United States 
persons that are the ultimate parent entity of a multinational 
enterprise group.

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 80 FR 79795, December 23, 
2015, are still being accepted and must be received by March 22, 2016.

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-109822-15), Room 5203, 
Internal Revenue Service, PO 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-
109822-15), Courier's desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC 20224, or sent electronically, via the 
Federal eRulemaking Portal at www.regulations.gov (IRS REG-109822-15).

FOR FURTHER INFORMATION CONTACT: Melinda E. Harvey, 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 sections 6001, 6011, 6012, 6031, and 6038 of the 
Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-109822-15) 
contains errors that are misleading and are in need of clarification.

Correction

    Accordingly, the notice of proposed rulemaking that is the subject 
of FR Doc. 2015-32145, beginning on page 79795 of the issue of December 
23, 2015, is corrected as follows:
    1. On page 79797, in the first column, under the paragraph heading 
``1. U.S. Persons Required To File Form XXXX, Country-by-Country 
Report,'' in the second sentence the phrase ``Sec.  1.6038-4(j) 
provides an exception'' is corrected to read ``Sec.  1.6038-4(h) 
provides an exception''.


Sec.  1.6038-4  [Corrected]

    2. On page 79801, second column, in the second line of Sec.  
1.6038-4(a), the phrase ``provided in paragraph (j) of this section'' 
is corrected to read ``provided in paragraph (h) of this section''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-03906 Filed 2-23-16; 8:45 am]
 BILLING CODE 4830-01-P

9122

Proposed Rules Federal Register
Vol. 81, No. 36

Wednesday, February 24, 2016

This section of the FEDERAL REGISTER GIPSA homepage at http:// 5203, Internal Revenue Service, PO Box
contains notices to the public of the proposed www.gipsa.usda.gov. 7604, Ben Franklin Station, Washington,
issuance of rules and regulations. The DC 20044. Submissions may be hand
purpose of these notices is to give interested FOR FURTHER INFORMATION CONTACT:
Barry Gomoll, 202–720–8286. delivered Monday through Friday
persons an opportunity to participate in the
rule making prior to the adoption of the final Persons with disabilities who require between the hours of 8 a.m. and 4 p.m.
rules. alternative means for communication to CC:PA:LPD:PR (REG–109822–15),
(Braille, large print, audio tape, etc.) Courier’s desk, Internal Revenue
should contact the USDA Target Center Service, 1111 Constitution Avenue NW.,
DEPARTMENT OF AGRICULTURE at (202) 720–2600 (voice and TDD). Washington, DC 20224, or sent
SUPPLEMENTARY INFORMATION: On electronically, via the Federal
Grain Inspection, Packers and eRulemaking Portal at
Stockyards Administration January 25, 2016, GIPSA published a
proposed rule in the Federal Register www.regulations.gov (IRS REG–109822–
(81 FR 3970) to amend 7 CFR part 800 15).
7 CFR Part 800
to comply with the Agricultural FOR FURTHER INFORMATION CONTACT:
RIN 0580–AB24 Reauthorizations Act of 2016 (Pub. L. Melinda E. Harvey, at (202) 317–6934
114–54). In response to requests from
Reauthorization of the United States (not a toll-free number).
several interested groups, GIPSA has
Grain Standards Act; Extension of decided to extend the comment period SUPPLEMENTARY INFORMATION:
Comment Period for 30 days.
Background
AGENCY: Grain Inspection Packers and Larry Mitchell,
Stockyards Administration, USDA. Administrator, Grain Inspection, Packers and The notice of proposed rulemaking
ACTION: Proposed rule; extension of Stockyards. that is the subject of this document is
comment period. [FR Doc. 2016–03863 Filed 2–23–16; 8:45 am] under sections 6001, 6011, 6012, 6031,
BILLING CODE 3410–KD–P and 6038 of the Internal Revenue Code.
SUMMARY: The Department of
Agriculture (USDA) Grain Inspection, Need for Correction
Packers and Stockyards Administration
(GIPSA) is extending the comment DEPARTMENT OF THE TREASURY As published, the notice of proposed
period for its proposed rule addressing rulemaking (REG–109822–15) contains
changes to the United States Grain Internal Revenue Service errors that are misleading and are in
Standards Act (USGSA), as amended, in need of clarification.
order to comply with amendments to 26 CFR Part 1
Correction
the USGSA made by the Agriculture [REG–109822–15]
Reauthorizations Act of 2015. Accordingly, the notice of proposed
RIN 1545–BM70
DATES: The comment period for the rulemaking that is the subject of FR Doc.
proposed rule published January 25, Country-by-Country Reporting; 2015–32145, beginning on page 79795
2016 (81 FR 3970), is extended until Correction of the issue of December 23, 2015, is
April 25, 2016. corrected as follows:
ADDRESSES: We invite you to submit
AGENCY: Internal Revenue Service (IRS),
Treasury. 1. On page 79797, in the first column,
comments on this rule. In your under the paragraph heading ‘‘1. U.S.
comments, please include the ACTION: Correction to notice of proposed
Persons Required To File Form XXXX,
Regulation Identifier Number (RIN) and rulemaking.
Country-by-Country Report,’’ in the
the volume, date, and page number of second sentence the phrase ‘‘§ 1.6038–
SUMMARY: This document contains
this issue of the Federal Register. You 4(j) provides an exception’’ is corrected
corrections to a notice of proposed
may submit comments by any of the to read ‘‘§ 1.6038–4(h) provides an
rulemaking (REG–109822–15) that was
following methods: exception’’.
• Federal eRulemaking Portal: Go to published in the Federal Register on
http://www.regulations.gov and follow Wednesday, December 23, 2015 (80 FR
§ 1.6038–4 [Corrected]
the online instructions for submitting 79795). The proposed regulations would
comments. require annual country-by-country 2. On page 79801, second column, in
• Mail, hand deliver, or courier to reporting by United States persons that the second line of § 1.6038–4(a), the
Dexter Thomas, GIPSA, USDA, 1400 are the ultimate parent entity of a phrase ‘‘provided in paragraph (j) of this
Independence Avenue SW., Room multinational enterprise group. section’’ is corrected to read ‘‘provided
mstockstill on DSK4VPTVN1PROD with PROPOSALS

2526–S, Washington, DC 20250–3642. DATES: Written or electronic comments in paragraph (h) of this section’’.
Comments will be available online at and request for a public hearing for the
notice of proposed rulemaking at 80 FR Martin V. Franks,
www.regulations.gov. Comments may
also be inspected at the mail address 79795, December 23, 2015, are still Chief, Publications and Regulations Branch,
being accepted and must be received by Legal Processing Division, Associate Chief
listed above between 8:00 a.m. and 4:30
March 22, 2016. Counsel, (Procedure and Administration).
p.m., Monday through Friday, except
[FR Doc. 2016–03906 Filed 2–23–16; 8:45 am]
federal holidays. A copy of this ADDRESSES: Send submissions to
proposed rule is available through the CC:PA:LPD:PR (REG–109822–15), Room BILLING CODE 4830–01–P

VerDate Sep<11>2014 17:26 Feb 23, 2016 Jkt 238001 PO 00000 Frm 00001 Fmt 4702 Sfmt 9990 E:\FR\FM\24FEP1.SGM 24FEP1

Document Created: 2016-02-23 23:55:30
Document Modified: 2016-02-23 23:55:30

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		Correction to notice of proposed rulemaking.
Dates		Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 79795, December 23, 2015, are still being accepted and must be received by March 22, 2016.
Contact		Melinda E. Harvey, at (202) 317-6934 (not a toll-free number).
FR Citation		81 FR 9122
RIN Number		1545-BM70

81 FR 9122 - Country-by-Country Reporting; Correction

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 36 (February 24, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service