82 FR 49508 - Dividend Equivalents From Sources Within the United States; Correction
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 206 (October 26, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 206 (October 26, 2017)
| Page Range | 49508-49510 | |
| FR Document | 2017-22830 |
[Federal Register Volume 82, Number 206 (Thursday, October 26, 2017)] [Rules and Regulations] [Pages 49508-49510] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-22830] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9815] RIN 1545-BM33 Dividend Equivalents From Sources Within the United States; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and temporary regulations; Correcting amendments. ----------------------------------------------------------------------- SUMMARY: This document contains corrections to final and temporary regulations (TD TD 9815), which were published in the Federal Register on Tuesday, January 24, 2017. DATES: Effective Date: These corrections are effective October 26, 2017. Applicability Date: The corrections to Sec. Sec. 1.1.871-15, 1.871-15T, 1.1441-1(e)(5)(v)(B)(4), (e)(6), and (f)(5), 1.1441-2, 1.1441-7, and 1.1461-1 are applicable on January 19, 2017. FOR FURTHER INFORMATION CONTACT: D. Peter Merkel or Karen Walny at 202- 317-6938 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final and temporary regulations that are the subject of these corrections are Sec. Sec. 1.871-15, 1.871-15T, 1.1441-1, 1.1441-2, 1.1441-7, and 1.1461-1, promulgated under sections 871(m) and 7805 of the Internal Revenue Code. These regulations affect foreign persons that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividends, as well withholding agents with respect to dividend equivalents and certain other parties to section 871(m) transactions and their agents. Need for Correction As published, TD 9815 contains errors that may prove to be misleading and are in need of clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Sec. 1.871-15 [Amended] 0 Par. 2. Section 1.871-15 is amended by: 0 1. Removing paragraph (r)(2). 0 2. Redesignating paragraphs (r)(3), (4), and (5), as (r)(2), (3), and (4), respectively. Sec. 1.871-15 [Amended] 0 Par. 3. For each section listed in the table, remove the language in the ``Remove'' column and add in its place the language in the ``Add'' column as set forth below: ------------------------------------------------------------------------ Section Remove Add ------------------------------------------------------------------------ Sec. 1.871- ELI.More............ ELI. More 15(a)(14)(ii)(B). Sec. 1.871-15(l)(1), described in this described in this second sentence. paragraph (l). paragraph (l)(1) Sec. 1.871-15(q)(1) qualified qualified intermediary intermediary agreement. withholding agreement [[Page 49509]] Sec. 1.871-15(q)(4) ordinary............ ordinarily Sec. 1.871-15(q)(5), country that country with a Example (3), paragraph (ii) provides treaty that withholding. provides withholding Sec. 1.871-15(q)(5), paid by qualified paid by the Example (3), paragraph (ii) derivatives dealer. qualified derivatives dealer Sec. 1.871-15(r)(1) September 18, 2015.. January 19, 2017 ------------------------------------------------------------------------ Sec. 1.871-15T [Amended] 0 Par. 4. Section 1.871-15T is amended by redesignating paragraph (r)(5) as (r)(4). Sec. 1.871-15T [Amended] 0 Par. 5. For each section listed in the table, remove the language in the ``Remove'' column and add in its place the language in the ``Add'' column as set forth below: ------------------------------------------------------------------------ Section Remove Add ------------------------------------------------------------------------ Sec. 1.871-15T(p)(5)...... Example 1........... Example. Sec. 1.871-15T(q) through (q) through (r)(4) (q) through (r)(3) (r)(4) [Reserved]. [Reserved]. For [Reserved]. For further guidance, further guidance, see Sec. 1.871- see Sec. 1.871- 15(r)(1) through 15(q) through (4). (r)(3) Sec. 1.871-15T(r)(4) newly after on January.... after January redesignated. ------------------------------------------------------------------------ Sec. 1.1441-1 [Amended] 0 Par. 6. For each section listed in the table, remove the language in the ``Remove'' column and add in its place the language in the ``Add'' column as set forth below: ------------------------------------------------------------------------ Section Remove Add ------------------------------------------------------------------------ Sec. 1.1441- U.S. income tax..... U.S. federal income 1(e)(5)(v)(B)(4)(iv). tax Sec. 1.1441-1(e)(6)(i)(B). and other and other provisions withholding provisions. Sec. 1.1441-1(e)(6)(i)(C). underlying underlying securities securities as (including. defined in Sec. 1.871- 15(a)(15) (including Sec. 1.1441-1(e)(6)(i)(C). received in the received in its equity. equity Sec. 1.1441- U.S. tax return..... U.S. federal tax 1(e)(6)(i)(D)(3). return Sec. 1.1441-1(e)(6)(i)(F). QDD................. qualified derivatives dealer Sec. 1.1441-1(e)(6)(ii)(B) organized, or organized or introductory text. operates. operates Sec. 1.1441- pursuant to......... with respect to 1(e)(6)(ii)(B)(2). Sec. 1.1441-1(f)(5)....... Paragraphs Paragraphs (e)(5)(ii)(D). (e)(5)(ii)(C) ------------------------------------------------------------------------ 0 Par. 7. Section 1.1441-2 is amended by removing the last two sentences of paragraph (f)(1) and adding a sentence at the end of the paragraph to read as follows: Sec. 1.1441-2 Amounts subject to withholding. * * * * * (f) * * * (1) * * * Paragraph (e)(7) of this section applies on or after January 19, 2017. * * * * * Sec. 1.1441-2 [Amended] 0 Par. 8. For each section listed in the table, remove the language in the ``Remove'' column and add in its place the language in the ``Add'' column as set forth below: ------------------------------------------------------------------------ Section Remove Add ------------------------------------------------------------------------ Sec. 1.1441-2(e)(7)(ii)(A) Sec. 1.871- Sec. 1.871- 15(i)(3),. 15(i)(3)(i), Sec. 1.1441-2(e)(7)(iv)... type (securities.... type (for example, securities Sec. 1.1441-2(e)(7)(v).... the types of section the type of section 871(m) transaction. 871(m) transaction Sec. 1.1441-2(e)(7)(v).... certifying that has certifying that it notified. has notified ------------------------------------------------------------------------ Sec. 1.1441-7 [Amended] 0 Par. 9. Section 1.1441-7 is amended by removing the second sentence of paragraph (a)(4). Sec. 1.1441-7 [Amended] 0 Par. 10. For each section listed in the table, remove the language in the ``Remove'' column and add in its place the language in the ``Add'' column as set forth below: ------------------------------------------------------------------------ Section Remove Add ------------------------------------------------------------------------ Sec. 1.1441-7(a)(3), not required not required to Example 9. withhold. withhold Sec. 1.1441-7(a)(4)....... Example 8 and....... Example 7, Example 8, and Sec. 1.1441-7(a)(4)....... apply to payments apply beginning made on or after January 19 January 19 ------------------------------------------------------------------------ [[Page 49510]] 0 Par. 11. Section 1.1461-1 is amended by revising paragraph (c)(2)(iii) to read as follows: Sec. 1.1461-1 Payment and returns of tax withheld. * * * * * (c) * * * (2) * * * (iii) Applicability date. Paragraph (c)(2) of this section applies beginning January 19, 2017. * * * * * Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2017-22830 Filed 10-25-17; 8:45 am] BILLING CODE 4830-01-P
![49508 Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations
federalism implications to warrant the the temporary scheduling order from List of Subjects in 21 CFR Part 1308
preparation of a Federalism Assessment. standard notice and comment
As noted above, this action is an Administrative practice and
rulemaking procedures to ensure that procedure, Drug traffic control,
order, not a rule. Accordingly, the the process moves swiftly. For the same
Congressional Review Act (CRA) is Reporting and recordkeeping
reasons that underlie 21 U.S.C. 811(h), requirements.
inapplicable, as it applies only to rules. that is, the DEA’s need to move quickly
However, if this were a rule, pursuant For the reasons set out above, the DEA
to place these substances into Schedule
to the Congressional Review Act, ‘‘any amends 21 CFR part 1308 as follows:
I because it poses an imminent hazard
rule for which an agency for good cause
to the public safety, it would be contrary PART 1308—SCHEDULES OF
finds that notice and public procedure
to the public interest to delay CONTROLLED SUBSTANCES
thereon are impracticable, unnecessary,
or contrary to the public interest, shall implementation of the temporary
take effect at such time as the federal scheduling order. Therefore, this order ■ 1. The authority citation for part 1308
agency promulgating the rule shall take effect immediately upon its continues to read as follows:
determines.’’ 5 U.S.C. 808(2). It is in the publication. The DEA has submitted a Authority: 21 U.S.C. 811, 812, 871(b),
public interest to schedule these copy of this temporary order to both 956(b), unless otherwise noted.
substances immediately to avoid an Houses of Congress and to the ■ 2. In § 1308.11, add reserved
imminent hazard to the public safety. Comptroller General, although such paragraphs (h)(15) through (18) and
This temporary scheduling action is filing is not required under the Small paragraphs (h)(19), (20), and (21) to read
taken pursuant to 21 U.S.C. 811(h), Business Regulatory Enforcement as follows:
which is specifically designed to enable Fairness Act of 1996 (Congressional
the DEA to act in an expeditious manner Review Act), 5 U.S.C. 801–808 because, § 1308.11 Schedule I.
to avoid an imminent hazard to the as noted above, this action is an order, * * * * *
public safety. 21 U.S.C. 811(h) exempts not a rule. (h) * * *
(19) N-(2-fluorophenyl)-N-(1-phenethylpiperidin-4-yl)propionamide, its isomers, esters, ethers, salts and salts of isomers, esters
and ethers (Other names: ortho-fluorofentanyl, 2-fluorofentanyl) ..................................................................................................... (9816)
(20) N-(1-phenethylpiperidin-4-yl)-N-phenyltetrahydrofuran-2-carboxamide, its isomers, esters, ethers, salts and salts of iso-
mers, esters and ethers (Other name: tetrahydrofuranyl fentanyl) .................................................................................................... (9843)
(21) 2-methoxy-N-(1-phenethylpiperidin-4-yl)-N-phenylacetamide, its isomers, esters, ethers, salts and salts of isomers, esters
and ethers (Other name: methoxyacetyl fentanyl) .............................................................................................................................. (9825)
Dated: October 17, 2017. Applicability Date: The corrections to List of Subjects in 26 CFR Part 1
Robert W. Patterson, §§ 1.1.871–15, 1.871–15T, 1.1441–
Income taxes, Reporting and
Acting Administrator. 1(e)(5)(v)(B)(4), (e)(6), and (f)(5), 1.1441–
recordkeeping requirements.
[FR Doc. 2017–23206 Filed 10–25–17; 8:45 am] 2, 1.1441–7, and 1.1461–1 are
BILLING CODE 4410–09–P
applicable on January 19, 2017. Correction of Publication
FOR FURTHER INFORMATION CONTACT: D. Accordingly, 26 CFR part 1 is
Peter Merkel or Karen Walny at 202– corrected by making the following
DEPARTMENT OF THE TREASURY 317–6938 (not a toll-free number). correcting amendments:
SUPPLEMENTARY INFORMATION:
Internal Revenue Service PART 1—INCOME TAXES
Background
26 CFR Part 1 The final and temporary regulations ■ Paragraph 1. The authority citation
that are the subject of these corrections for part 1 continues to read in part as
[TD 9815] are §§ 1.871–15, 1.871–15T, 1.1441–1, follows:
RIN 1545–BM33 1.1441–2, 1.1441–7, and 1.1461–1, Authority: 26 U.S.C. 7805 * * *
promulgated under sections 871(m) and
Dividend Equivalents From Sources 7805 of the Internal Revenue Code. § 1.871–15 [Amended]
Within the United States; Correction These regulations affect foreign persons
■ Par. 2. Section 1.871–15 is amended
that hold certain financial products
AGENCY: Internal Revenue Service (IRS), by:
providing for payments that are
Treasury. ■ 1. Removing paragraph (r)(2).
contingent upon or determined by
ACTION: Final regulations and temporary reference to U.S. source dividends, as ■ 2. Redesignating paragraphs (r)(3), (4),
regulations; Correcting amendments. well withholding agents with respect to and (5), as (r)(2), (3), and (4),
dividend equivalents and certain other respectively.
SUMMARY: This document contains parties to section 871(m) transactions
corrections to final and temporary § 1.871–15 [Amended]
and their agents.
regulations (TD TD 9815), which were ■ Par. 3. For each section listed in the
published in the Federal Register on Need for Correction table, remove the language in the
Tuesday, January 24, 2017. As published, TD 9815 contains errors ‘‘Remove’’ column and add in its place
DATES: Effective Date: These corrections that may prove to be misleading and are the language in the ‘‘Add’’ column as set
ethrower on DSK3G9T082PROD with RULES
are effective October 26, 2017. in need of clarification. forth below:
Section Remove Add
§ 1.871–15(a)(14)(ii)(B) ...................................... ELI.More ........................................................... ELI. More
§ 1.871–15(l)(1), second sentence ..................... described in this paragraph (l) ......................... described in this paragraph (l)(1)
§ 1.871–15(q)(1) qualified intermediary agreement .................... qualified intermediary withholding agreement
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![Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations 49509
Section Remove Add
§ 1.871–15(q)(4) ordinary ............................................................ ordinarily
§ 1.871–15(q)(5), Example (3), paragraph (ii) country that provides withholding .................... country with a treaty that provides withholding
§ 1.871–15(q)(5), Example (3), paragraph (ii) paid by qualified derivatives dealer ................. paid by the qualified derivatives dealer
§ 1.871–15(r)(1) September 18, 2015 ........................................ January 19, 2017
§ 1.871–15T [Amended] § 1.871–15T [Amended] the language in the ‘‘Add’’ column as set
■ Par. 4. Section 1.871–15T is amended ■ Par. 5. For each section listed in the forth below:
by redesignating paragraph (r)(5) as table, remove the language in the
(r)(4). ‘‘Remove’’ column and add in its place
Section Remove Add
§ 1.871–15T(p)(5) ............................................... Example 1. ....................................................... Example.
§ 1.871–15T(q) through (r)(4) [Reserved] .......... (q) through (r)(4) [Reserved]. For further guid- (q) through (r)(3) [Reserved]. For further guid-
ance, see § 1.871–15(r)(1) through (4). ance, see § 1.871–15(q) through (r)(3)
§ 1.871–15T(r)(4) newly redesignated ................ after on January ............................................... after January
§ 1.1441–1 [Amended] ‘‘Remove’’ column and add in its place
■ Par. 6. For each section listed in the the language in the ‘‘Add’’ column as set
table, remove the language in the forth below:
Section Remove Add
§ 1.1441–1(e)(5)(v)(B)(4)(iv) ............................... U.S. income tax ............................................... U.S. federal income tax
§ 1.1441–1(e)(6)(i)(B) ......................................... and other withholding provisions ..................... and other provisions
§ 1.1441–1(e)(6)(i)(C) ......................................... underlying securities (including ........................ underlying securities as defined in § 1.871–
15(a)(15) (including
§ 1.1441–1(e)(6)(i)(C) ......................................... received in the equity ....................................... received in its equity
§ 1.1441–1(e)(6)(i)(D)(3) ..................................... U.S. tax return .................................................. U.S. federal tax return
§ 1.1441–1(e)(6)(i)(F) ......................................... QDD ................................................................. qualified derivatives dealer
§ 1.1441–1(e)(6)(ii)(B) introductory text .............. organized, or operates ..................................... organized or operates
§ 1.1441–1(e)(6)(ii)(B)(2) .................................... pursuant to ....................................................... with respect to
§ 1.1441–1(f)(5) .................................................. Paragraphs (e)(5)(ii)(D) .................................... Paragraphs (e)(5)(ii)(C)
■ Par. 7. Section 1.1441–2 is amended § 1.1441–2 Amounts subject to § 1.1441–2 [Amended]
by removing the last two sentences of withholding.
* * * * * ■ Par. 8. For each section listed in the
paragraph (f)(1) and adding a sentence
(f) * * * table, remove the language in the
at the end of the paragraph to read as
(1) * * * Paragraph (e)(7) of this ‘‘Remove’’ column and add in its place
follows:
section applies on or after January 19, the language in the ‘‘Add’’ column as set
2017. forth below:
* * * * *
Section Remove Add
§ 1.1441–2(e)(7)(ii)(A) ........................................ § 1.871–15(i)(3), ............................................... § 1.871–15(i)(3)(i),
§ 1.1441–2(e)(7)(iv) ............................................ type (securities ................................................. type (for example, securities
§ 1.1441–2(e)(7)(v) ............................................. the types of section 871(m) transaction .......... the type of section 871(m) transaction
§ 1.1441–2(e)(7)(v) ............................................. certifying that has notified ................................ certifying that it has notified
§ 1.1441–7 [Amended] § 1.1441–7 [Amended] the language in the ‘‘Add’’ column as set
■ Par. 9. Section 1.1441–7 is amended ■ Par. 10. For each section listed in the forth below:
by removing the second sentence of table, remove the language in the
paragraph (a)(4). ‘‘Remove’’ column and add in its place
Section Remove Add
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§ 1.1441–7(a)(3), Example 9 .............................. not required withhold ....................................... not required to withhold
§ 1.1441–7(a)(4) ................................................. Example 8 and ................................................. Example 7, Example 8, and
§ 1.1441–7(a)(4) ................................................. apply to payments made on or after January apply beginning January 19
19
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![49510 Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations
■ Par. 11. Section 1.1461–1 is amended deviation, call or email LT Scott Ledee, DEPARTMENT OF HOMELAND
by revising paragraph (c)(2)(iii) to read Chief Waterways Management Division, SECURITY
as follows: U.S. Coast Guard Sector Key West, Coast
Guard; telephone (305) 292–8768, email; Coast Guard
§ 1.1461–1 Payment and returns of tax
withheld. Scott.G.Ledee@uscg.mil.
33 CFR Part 117
* * * * * SUPPLEMENTARY INFORMATION: The
(c) * * * Village of Islamorada Florida with [Docket No. USCG–2017–0778]
(2) * * * concurrence of Florida Department of
(iii) Applicability date. Paragraph Drawbridge Operation Regulation;
Transportation, the bridge owner, has Atlantic Intracoastal Waterway, Indian
(c)(2) of this section applies beginning
requested a temporary change in the River, Titusville, FL
January 19, 2017.
operating regulation for the Snake Creek
* * * * * Bridge on US Highway 1 crossing Snake AGENCY: Coast Guard, DHS.
Martin V. Franks, Creek in Islamorada, Florida. The bridge ACTION:Notice of deviation from
Chief, Publications and Regulations Branch, has a vertical clearance of 27 feet in the drawbridge regulation; modification.
Legal Processing Division, Associate Chief closed position. With the passing of
Counsel (Procedure and Administration). SUMMARY: The Coast Guard has modified
Hurricane Irma, the lower Keys have
a temporary deviation from the
[FR Doc. 2017–22830 Filed 10–25–17; 8:45 am] been devastated. With this increased operating schedule that governs the
BILLING CODE 4830–01–P time between openings, this deviation NASA Railroad Bridge (Jay Jay Bridge)
will allow a more uninterrupted flow of across the Atlantic Intracoastal
vehicle traffic carrying restorative Waterway (Indian River), mile 876.6,
DEPARTMENT OF HOMELAND supplies into the lower Keys without Titusville, Florida. This modified
SECURITY severely hindering vessel traffic. The deviation is necessary to allow the
Snake Creek Drawbridge currently bridge owner, National Aeronautics and
Coast Guard
operates under 33 CFR 117.331. Space Administration (NASA) to
33 CFR Part 117 The deviation period is from 7 a.m. on continue repairs to the bridge. Due to
September 29, 2017 to 7 a.m. on delays and damage caused by Hurricane
[Docket No. USCG–2017–0936] Irma, additional repairs will be required
November 1, 2017. During this period,
RIN 1625–AA09 the bridge will open on signal, except causing the bridge to remain closed to
that from 7 a.m. to 7 p.m. the draw need navigation periodically throughout the
Drawbridge Operation Regulation; only open every two hours, on the hour. day. This deviation is deemed necessary
Snake Creek; Islamorada, FL for the continued safe operation of the
Vessels able to pass through the bridge.
AGENCY: Coast Guard, DHS. bridge in the closed position may do so DATES: This modified deviation is
ACTION:Notice of deviation from at anytime. The bridge will be able to effective without actual notice from
drawbridge regulation. open for emergencies and there is no October 26, 2017 through 4 p.m. on
SUMMARY: The Coast Guard has issued a immediate alternate route for vessels to October 31, 2017. For the purposes of
temporary deviation from the operating pass. The Coast Guard will also inform enforcement, actual notice will be used
schedule that governs the Snake Creek the users of the waterways through our from 8 a.m. on September 27, 2017 until
Bridge across Snake Creek, at Local and Broadcast Notices to Mariners October 26, 2017.
Islamorada, FL. The deviation is of the change in operating schedule for ADDRESSES: The docket for this
necessary to alleviate the increased the bridge so that vessel operators can deviation, USCG–2017–0778 is available
traffic congestion on US 1 Highway arrange their transits to minimize any at http://www.regulations.gov. Type the
resulting from relief efforts after the impact caused by the temporary docket number in the ‘‘SEARCH’’ box
passing of Hurricane Irma. This deviation. and click ‘‘SEARCH’’. Click on Open
deviation allows the bridge to open once In accordance with 33 CFR 117.35(e), Docket Folder on the line associated
every two hours verses the current the drawbridge must return to its regular with this deviation.
operating regulation. Local officials are operating schedule immediately at the FOR FURTHER INFORMATION CONTACT: If
requesting this action to assist in end of the effective period of this you have questions on this modified
reducing the long line of traffic backups temporary deviation. This deviation temporary deviation, call or email LT
caused by the bridge openings. from the operating regulations is Allan Storm, U.S. Coast Guard Sector
DATES: This deviation is effective authorized under 33 CFR 117.35. Jacksonville, Waterways Management
without actual notice from October 26, Division; telephone 904–714–7616,
2017, through 7 a.m. on November 1, Dated: October 2, 2017. email Allan.H.Storm@uscg.mil.
2017. For the purposes of enforcement, Barry L. Dragon, SUPPLEMENTARY INFORMATION: On August
actual notice will be used from 7 a.m. Director, Bridge Branch, Seventh Coast Guard 22, 2017, the Coast Guard published a
on September 29, 2017, until October District. temporary deviation entitled,
26, 2017. [FR Doc. 2017–23320 Filed 10–25–17; 8:45 am] ‘‘Drawbridge Operation Regulation;
ADDRESSES: The docket for this BILLING CODE 9110–04–P Atlantic Intracoastal Waterway, Indian
deviation, USCG–2017–0936 is available River, Titusville, FL’’ in the Federal
at http://www.regulations.gov. Type the Register (82 FR 39665). Under that
ethrower on DSK3G9T082PROD with RULES
docket number in the ‘‘SEARCH’’ box temporary deviation, from 8 a.m. on
and click ‘‘SEARCH’’. Click on Open August 17, 2017 to 4 p.m. on September
Docket Folder on the line associated 26, 2017, the bridge would remain
with this deviation. closed to navigation from 8 a.m. to noon
FOR FURTHER INFORMATION CONTACT: If and from 1 p.m. to 4 p.m., Monday
you have questions on this temporary through Friday. The bridge owner,
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Document Created: 2018-10-25 10:13:15
Document Modified: 2018-10-25 10:13:15
| 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 | Rules and Regulations | |
| Action | Final regulations and temporary regulations; Correcting amendments. | |
| Dates | Effective Date: These corrections are effective October 26, 2017. | |
| Contact | D. Peter Merkel or Karen Walny at 202- 317-6938 (not a toll-free number). | |
| FR Citation | 82 FR 49508 | |
| RIN Number | 1545-BM33 | |
| CFR Associated | Income Taxes and Reporting and Recordkeeping Requirements |
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