82 FR 49549 - Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; 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 | 49549-49550 | |
| FR Document | 2017-22815 |
[Federal Register Volume 82, Number 206 (Thursday, October 26, 2017)] [Proposed Rules] [Pages 49549-49550] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-22815] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-134247-16] RIN 1545-BN73 Revision of Regulations Under Chapter 3 Regarding Withholding of Tax on Certain U.S. Source Income Paid to Foreign Persons; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking; correction. ----------------------------------------------------------------------- SUMMARY: This document corrects a correction to a notice of proposed rulemaking (REG-134247-16) that was published in the Federal Register on Friday, September 15, 2017. The notice of proposed rulemaking, published on January 6, 2017, under section 1441 of the Internal Revenue Code of 1986 (Code), relates to withholding of tax on certain U.S. source income paid to foreign persons and requirements for certain claims for refund or credit of income tax made by foreign persons. DATES: The correction published on September 15, 2017 (82 FR 43314), is corrected as of October 26, 2017 and is applicable beginning January 6, 2017. FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317- 6942 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG-134247-16) that is the subject of this correction is under section 1441 of the Code. Need for Correction As published, the notice of proposed rulemaking (REG-134247-16) contains an error which may prove to be misleading and needs to be corrected. Correction of Publication Accordingly, the notice of proposed rulemaking published at 82 FR 43314, September 15, 2017, is corrected as follows: On page 43314, in the third column, under the heading ``Correction of Publication'', in the fourth line, the [[Page 49550]] language ``On page 1636, '' is corrected to read ``On page 1646, ''. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2017-22815 Filed 10-25-17; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Proposed Rules 49549
transmission owners, and certain Comments must refer to Docket No. Issued October 19, 2017.
distribution providers). RM17–11–000, and must include the Nathaniel J. Davis, Sr.,
56. Of the 1,100 affected entities commenter’s name, the organization Deputy Secretary.
discussed above, we estimate that they represent, if applicable, and [FR Doc. 2017–23287 Filed 10–25–17; 8:45 am]
approximately 857 or 78 percent 70 of address. BILLING CODE 6717–01–P
the affected entities are small. As 60. The Commission encourages
discussed above, proposed Reliability comments to be filed electronically via
Standard CIP–003–7 enhances the eFiling link on the Commission’s
reliability by providing criteria against DEPARTMENT OF THE TREASURY
Web site at http://www.ferc.gov. The
which NERC and the Commission can
Commission accepts most standard Internal Revenue Service
evaluate the sufficiency of an entity’s
word processing formats. Documents
electronic access controls for low
created electronically using word 26 CFR Part 1
impact BES Cyber systems, as well as
processing software should be filed in
improved security controls for transient [REG–134247–16]
native applications or print-to-PDF
electronic devices (e.g., thumb drives,
format and not in a scanned format. RIN 1545–BN73
laptop computers, and other portable
Commenters filing electronically do not
devices frequently connected to and
need to make a paper filing. Revision of Regulations Under Chapter
disconnected from systems). We
estimate that each of the 857 small 61. Commenters that are not able to 3 Regarding Withholding of Tax on
entities to whom the proposed file comments electronically must send Certain U.S. Source Income Paid to
modifications to Reliability Standard an original of their comments to: Foreign Persons; Correction
CIP–003–7 applies will incur one-time Federal Energy Regulatory Commission, AGENCY: Internal Revenue Service (IRS),
costs of approximately $3,360 per entity Secretary of the Commission, 888 First Treasury.
to implement this standard, as well as Street NE., Washington, DC 20426.
ACTION: Notice of proposed rulemaking;
the ongoing paperwork burden reflected 62. All comments will be placed in correction.
in the Information Collection Statement the Commission’s public files and may
(approximately $39,480 per year per be viewed, printed, or downloaded SUMMARY: This document corrects a
entity). We do not consider the remotely as described in the Document correction to a notice of proposed
estimated costs for these 857 small Availability section below. Commenters rulemaking (REG–134247–16) that was
entities to be a significant economic on this proposal are not required to published in the Federal Register on
impact. serve copies of their comments on other Friday, September 15, 2017. The notice
57. Based on the above analysis, we commenters. of proposed rulemaking, published on
propose to certify that the proposed January 6, 2017, under section 1441 of
Reliability Standard will not have a VII. Document Availability
the Internal Revenue Code of 1986
significant economic impact on a (Code), relates to withholding of tax on
substantial number of small entities. 63. In addition to publishing the full
text of this document in the Federal certain U.S. source income paid to
V. Environmental Analysis Register, the Commission provides all foreign persons and requirements for
58. The Commission is required to interested persons an opportunity to certain claims for refund or credit of
prepare an Environmental Assessment view and/or print the contents of this income tax made by foreign persons.
or an Environmental Impact Statement document via the Internet through the DATES: The correction published on
for any action that may have a Commission’s Home Page (http:// September 15, 2017 (82 FR 43314), is
significant adverse effect on the human www.ferc.gov) and in the Commission’s corrected as of October 26, 2017 and is
environment.71 The Commission has Public Reference Room during normal applicable beginning January 6, 2017.
categorically excluded certain actions business hours (8:30 a.m. to 5:00 p.m. FOR FURTHER INFORMATION CONTACT:
from this requirement as not having a Eastern time) at 888 First Street NE., Kamela Nelan at (202) 317- 6942 (not a
significant effect on the human Room 2A, Washington, DC 20426. toll-free number).
environment. Included in the exclusion 64. From the Commission’s Home SUPPLEMENTARY INFORMATION:
are rules that are clarifying, corrective, Page on the Internet, this information is
or procedural or that do not available on eLibrary. The full text of Background
substantially change the effect of the this document is available on eLibrary The notice of proposed rulemaking
regulations being amended.72 The in PDF and Microsoft Word format for (REG–134247–16) that is the subject of
actions proposed herein fall within this viewing, printing, and/or downloading. this correction is under section 1441 of
categorical exclusion in the To access this document in eLibrary, the Code.
Commission’s regulations. type the docket number of this
Need for Correction
VI. Comment Procedures document, excluding the last three
digits, in the docket number field. As published, the notice of proposed
59. The Commission invites interested rulemaking (REG–134247–16) contains
persons to submit comments on the 65. User assistance is available for
eLibrary and the Commission’s Web site an error which may prove to be
matters and issues proposed in this misleading and needs to be corrected.
notice to be adopted, including any during normal business hours from the
Commission’s Online Support at 202–
ethrower on DSK3G9T082PROD with PROPOSALS
related matters or alternative proposals Correction of Publication
that commenters may wish to discuss. 502–6652 (toll free at 1–866–208–3676)
Accordingly, the notice of proposed
Comments are due December 26, 2017. or email at ferconlinesupport@ferc.gov,
rulemaking published at 82 FR 43314,
or the Public Reference Room at (202)
September 15, 2017, is corrected as
70 77.95percent. 502–8371, TTY (202) 502–8659. Email
follows:
71 RegulationsImplementing the National the Public Reference Room at
Environmental Policy Act of 1969, Order No. 486, On page 43314, in the third column,
public.referenceroom@ferc.gov.
FERC Stats. & Regs. ¶ 30,783 (1987). under the heading ‘‘Correction of
72 18 CFR 380.4(a)(2)(ii) (2017). By direction of the Commission. Publication’’, in the fourth line, the
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![49550 Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Proposed Rules
language ‘‘On page 1636, ’’ is corrected Background Information and Dated: October 5, 2017.
to read ‘‘On page 1646, ’’. Regulatory History Peter J. Brown,
Martin V. Franks, Rear Admiral, U.S. Coast Guard, Commander,
On March 15, 2017, the Coast Guard Seventh Coast Guard District.
Chief, Publications and Regulations Branch, published an ANPRM entitled [FR Doc. 2017–23321 Filed 10–25–17; 8:45 am]
Legal Processing Division, Associate Chief ‘‘Drawbridge Operation Regulation;
Counsel (Procedure and Administration). BILLING CODE 9110–04–P
Atlantic Intracoastal Waterway, St.
[FR Doc. 2017–22815 Filed 10–25–17; 8:45 am] Augustine, FL’’ in the Federal Register
BILLING CODE 4830–01–P (82 FR 13785). The advance notice of
LIBRARY OF CONGRESS
proposed rulemaking sought comments
and information concerning a request Copyright Office
from the City of St. Augustine to change
DEPARTMENT OF HOMELAND the operating schedule for the Bridge of
SECURITY 37 CFR Part 201
Lions across the Atlantic Intracoastal
Waterway, St. Augustine, Florida [Docket No. 2017–10]
Coast Guard
amending the twice an hour operating
Exemptions To Permit Circumvention
33 CFR Part 117 schedule to a 7 a.m. to 9 p.m. period.
of Access Controls on Copyrighted
The City of St. Augustine was
Works
concerned that vehicle traffic was
[Docket No. USCG–2016–0723]
becoming exponentially worse with AGENCY: U.S. Copyright Office, Library
each passing season and that the current of Congress.
RIN 1625–AA09 operating schedule was contributing to ACTION: Notice of proposed rulemaking.
vehicle traffic backups.
Drawbridge Operation Regulation; SUMMARY: The United States Copyright
Atlantic Intracoastal Waterway, St. Withdrawal Office (‘‘Copyright Office’’ or ‘‘Office’’)
Augustine, FL is conducting the seventh triennial
The Coast Guard received 386
AGENCY: Coast Guard, DHS. comments, of those, 62 comments were rulemaking proceeding under the Digital
Millennium Copyright Act (‘‘DMCA’’),
ACTION: Advance notice of proposed duplicate entries, 204 comments were in
concerning possible temporary
rulemaking; withdrawal. favor for the requested change and 120
exemptions to the DMCA’s prohibition
were against the requested change. The
SUMMARY: The Coast Guard is against circumvention of technological
comments in favor of the change
withdrawing its advance notice of measures that control access to
generally felt the additional restrictions
proposed rulemaking (ANPRM) copyrighted works. In this proceeding,
to the bridge would help alleviate the Copyright Office has established a
concerning the Bridge of Lions (SR vehicular traffic on or around the bridge
A1A) across the Atlantic Intracoastal new, streamlined procedure for the
and the surrounding area. For the renewal of exemptions that were
Waterway, mile 777.9, at St. Augustine, comments that opposed the change, by
Florida. The City of St. Augustine granted during the sixth triennial
and large, the main concern was safety rulemaking. It is also considering
proposed to modify the bridge operating of mariners due to strong tidal currents
schedule to alleviate vehicle traffic petitions for new exemptions to engage
and the high level of vessel activities in activities not currently permitted by
congestion. However, the Coast Guard
occurring in the waters near the bridge. existing exemptions. On June 30, 2017,
has determined it would be
Strong currents, the close proximity of the Office published a Notice of Inquiry
inappropriate to move forward with a
mooring fields and marinas would requesting petitions to renew existing
notice of proposed rulemaking. The
hamper the ability to ‘‘keep on station’’ exemptions and comments in response
Coast Guard believes placing additional
while waiting for a bridge opening. to those petitions, as well as petitions
restrictions to the bridge would add
Also, sailing vessels waiting for bridge for new exemptions to engage in
additional hazards to mariners and
effect the safe navigation of vessels opening would be required to be moving activities not currently permitted by
awaiting bridge openings. constantly all the while avoiding other existing exemptions. The Office has
waiting vessel traffic. The requested carefully considered the comments
DATES: The notice of proposed
change to the operating schedule would received in response to that Notice.
rulemaking published on March 15, extend the twice an hour draw opening With this Notice of Proposed
2017 (82 FR 13785), is withdrawn on schedule by an additional three hours Rulemaking (‘‘NPRM’’), the Office
October 26, 2017. into the evening. Concern was intends to recommend each of the
ADDRESSES: The docket for this expressed by having to wait for an existing exemptions for readoption. This
document, USCG–2016–0723 is opening in darkness, stating this would NPRM also initiates three rounds of
available at http://www.regulations.gov. cause additional hazards due to vessels public comment on the newly-proposed
Type the docket number in the already underway, traffic lights against exemptions. Interested parties are
‘‘SEARCH’’ box and click ‘‘SEARCH.’’ the city and vehicular lights adjacent to invited to make full legal and
Click on Open Docket Folder on the line the waterway. The Coast Guard evidentiary submissions in support of or
associated with this document. acknowledges all of the above safety in opposition to the proposed
ethrower on DSK3G9T082PROD with PROPOSALS
FOR FURTHER INFORMATION CONTACT: If concerns, and for that reason, we find exemptions, in accordance with the
you have questions about this that any benefits of the possible requirements set forth below.
document, call or email LT Allan Storm, additional restrictions to the Bridge of DATES: Initial written comments
Sector Jacksonville, Waterways Lions do not outweigh the additional (including documentary evidence) and
Management Division, U.S. Coast hazards to vessels and mariners multimedia evidence from proponents
Guard; telephone 904–714–7616, email transiting the area around the bridge. and other members of the public who
Allan.H.Storm@uscg.mil. The current regulation as written in 33 support the adoption of a proposed
SUPPLEMENTARY INFORMATION: CFR 117.261(d) will remain in effect. exemption, as well as parties that
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Document Created: 2018-10-25 10:12:41
Document Modified: 2018-10-25 10:12:41
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking; correction. | |
| Dates | The correction published on September 15, 2017 (82 FR 43314), is corrected as of October 26, 2017 and is applicable beginning January 6, 2017. | |
| Contact | Kamela Nelan at (202) 317- 6942 (not a toll-free number). | |
| FR Citation | 82 FR 49549 | |
| RIN Number | 1545-BN73 |
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