83 FR 10785 - Allocation of Mortgage Insurance Premiums; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 49 (March 13, 2018)

Page Range		10785-10785
FR Document		2018-05011

This document contains corrections to final regulations (TD 9588) that were published in the Federal Register on Monday, May 7, 2012. The final regulations are related to allocate prepaid qualified mortgage insurance premiums to determine the amount of the prepaid premium that is treated as qualified residence interest each taxable year.

Federal Register, Volume 83 Issue 49 (Tuesday, March 13, 2018)

[Federal Register Volume 83, Number 49 (Tuesday, March 13, 2018)]
[Rules and Regulations]
[Page 10785]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-05011]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9588]
RIN 1545-BL87


Allocation of Mortgage Insurance Premiums; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations (TD 
9588) that were published in the Federal Register on Monday, May 7, 
2012. The final regulations are related to allocate prepaid qualified 
mortgage insurance premiums to determine the amount of the prepaid 
premium that is treated as qualified residence interest each taxable 
year.

DATES: This correction is effective on March 13, 2018 and is applicable 
on or after May 7, 2012.

FOR FURTHER INFORMATION CONTACT: Regina Johnson, (202) 317-5177 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9588) that are the subject of this 
correction are issued under section 163 of the Internal Revenue Code.

Need for Correction

    As published May 7, 2012 (77 FR 26698), the final regulations (TD 
9588) contain an error that needs to be corrected.

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 amendment:

PART 1--INCOME TAXES

0
Par. 1. The authority citation for part 1 is amended by removing the 
sectional authority for Sec.  1.163-11T, and the general authority 
continues to read as follows:

    Authority:  26 U.S.C. 7805 * * *
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2018-05011 Filed 3-12-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 49 / Tuesday, March 13, 2018 / Rules and Regulations 10785

R–2910C Pinecastle, FL [Amended] Correction of Publication Fischer, Bridge Chief Administrator,
By removing ‘‘Controlling agency. FAA, Accordingly, 26 CFR part 1 is Thirteenth Coast Guard District;
Jacksonville ARTCC,’’ and adding in its place corrected by making the following telephone 206–220–7282, email d13-pf-
‘‘Controlling agency. FAA, Central Florida d13bridges@uscg.mil.
TRACON.’’
correcting amendment:
SUPPLEMENTARY INFORMATION:
R–2910E Pinecastle, FL [Amended] PART 1—INCOME TAXES
I. Background, Purpose and Legal Basis
By removing ‘‘Controlling agency. FAA,
Jacksonville ARTCC,’’ and adding in its place ■ Par. 1. The authority citation for part Due to infrequent drawbridge opening
‘‘Controlling agency. FAA, Jacksonville 1 is amended by removing the sectional requests between 11 p.m. to 7 a.m., King
TRACON.’’ authority for § 1.163–11T, and the County (the bridge owner), has
general authority continues to read as requested to open the South Park
Issued in Washington, DC, on March 6, follows: highway bridge with 12 hours advances
2018.
Authority: 26 U.S.C. 7805 * * * notice between the hours of 11p.m. and
Leslie M. Swann, 7 a.m. In addition, King County
* * * * *
Acting Manager, Airspace Policy Group. requested between the hours of 11 p.m.
[FR Doc. 2018–05041 Filed 3–12–18; 8:45 am] Martin V. Franks, and 7 a.m. vessels engaged in sea-trials
BILLING CODE 4910–13–P Chief, Publications and Regulations Branch, or waterway dredging activities may
Legal Processing Division, Associate Chief request a standby drawtender, to open
Counsel, (Procedure and Administration). the bridge on demand during sea-trials
[FR Doc. 2018–05011 Filed 3–12–18; 8:45 am] and/or dredging operations, if at least a
DEPARTMENT OF THE TREASURY
BILLING CODE 4830–01–P 24 hour notice is given to the
Internal Revenue Service drawtender. The 2017 drawbridge log
book reflects the infrequent requests for
26 CFR Part 1 DEPARTMENT OF HOMELAND drawbridge opening of the South Park
SECURITY highway bridge. Of the 524 openings in
[TD 9588] 2017 only 24 occurred between the
Coast Guard hours of 11.00 p.m. and 7 a.m., this is
RIN 1545–BL87
approximately 4.5 percent. Opening
33 CFR Part 117 from 11 p.m. to 7 a.m. for 2014, 2015,
Allocation of Mortgage Insurance
Premiums; Correction [Docket No. USCG–2018–0067] 2016 ranged from 5% to 10% of all
openings. The South Park highway
AGENCY: Internal Revenue Service (IRS), Drawbridge Operation Regulation; bridge operates per 33 CFR
Treasury. Duwamish Waterway, Seattle, WA 117.1041(a)(2).
ACTION: Correcting amendment. Vessels operating on the Duwamish
AGENCY: Coast Guard, DHS. Waterway range from small recreational,
SUMMARY: This document contains ACTION: Notice of temporary deviation sailboats, tribal fishing boats, mega
corrections to final regulations (TD from regulations; request for comments. yachts and commercial tug and tow
9588) that were published in the vessels. No navigational impacts are
Federal Register on Monday, May 7, SUMMARY: The Coast Guard has issued a
temporary deviation from the operating expected due to few vessels operating
2012. The final regulations are related to on this waterway at the stated hours.
allocate prepaid qualified mortgage schedule that governs the South Park
highway bridge, across the Duwamish King County has discussed this test
insurance premiums to determine the deviation and coordinating with all
amount of the prepaid premium that is Waterway mile 3.8, at Seattle, WA. This
deviation will test a change to the known waterway users. Vessels able to
treated as qualified residence interest pass through the subject bridge with the
each taxable year. drawbridge operation schedule, to
determine whether a permanent change span in the closed-to-navigation
DATES: This correction is effective on position may do so at any time.
to the schedule is appropriate. This
March 13, 2018 and is applicable on or The Coast Guard will also inform the
deviation will allow the bridge to open
after May 7, 2012. users of the waterway through our Local
during nighttime hours after receiving a
FOR FURTHER INFORMATION CONTACT: 12 hour advance notice. and Broadcast Notices to Mariners of the
Regina Johnson, (202) 317–5177 (not a change in operating schedule for the
DATES: This deviation is effective from
toll-free number). subject bridge so that vessel operators
6 a.m. on March 22, 2018 to 6 a.m. on
SUPPLEMENTARY INFORMATION: can arrange their transits to minimize
September 17, 2018.
any impact caused by the temporary
Background Comments and related material must
deviation. Duwamish Waterway does
reach the Coast Guard on or before
The final regulations (TD 9588) that not have an immediate alternate route
August 30, 2018.
are the subject of this correction are for vessels to pass. Therefore, in the
ADDRESSES: You may submit comments event of an emergency requiring a
issued under section 163 of the Internal
identified by docket number USCG– bridge opening any day between 11 p.m.
Revenue Code.
2018–0067 using Federal eRulemaking and 7 a.m., the standby bridge operator
Need for Correction Portal at http://www.regulations.gov. at the Fremont Bridge will respond to an
See the ‘‘Public Participation and opening request and have the South
As published May 7, 2012 (77 FR
Request for Comments’’ portion of the Park Bridge open within 45 minutes
26698), the final regulations (TD 9588)
amozie on DSK30RV082PROD with RULES

SUPPLEMENTARY INFORMATION section from initial notification.
contain an error that needs to be
below for instructions on submitting In accordance with 33 CFR 117.35(e),
corrected.
comments. the drawbridge must return to its regular
List of Subjects in 26 CFR Part 1 FOR FURTHER INFORMATION CONTACT: If operating schedule immediately at the
Income taxes, reporting and you have questions on this temporary end of the effective period of this
recordkeeping requirements. deviation, call or email Mr. Steven temporary deviation. This deviation

VerDate Sep<11>2014 16:26 Mar 12, 2018 Jkt 244001 PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 E:\FR\FM\13MRR1.SGM 13MRR1

Document Created: 2018-03-13 01:56:40
Document Modified: 2018-03-13 01:56:40

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		Correcting amendment.
Dates		This correction is effective on March 13, 2018 and is applicable on or after May 7, 2012.
Contact		Regina Johnson, (202) 317-5177 (not a toll-free number).
FR Citation		83 FR 10785
RIN Number		1545-BL87
CFR Associated		Income Taxes and Reporting and Recordkeeping Requirements

83 FR 10785 - Allocation of Mortgage Insurance Premiums; Correction

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 49 (March 13, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service