Rules Regarding Inversions and Related Transactions; Partial Withdrawal of Notice of Proposed Rulemaking, 5476 [2017-00636]

Download as PDF 5476 Federal Register / Vol. 82, No. 11 / Wednesday, January 18, 2017 / Proposed Rules Nominations must include the following information about each nominee: (1) A letter from the Tribe supporting the nomination of the individual to serve as a Tribal representative for the Committee and a statement on whether the nominee is only representing one Tribe’s views, or whether the expectation is that the nominee represents a specific group of Tribes. Also include the Tribal interest(s) to be represented by the nominee (see Section IV, Part F of Federal Register notice of intent at 80 FR 69161); (2) A resume reflecting the nominee’s qualifications and experience in Indian education; resume to include the nominee’s name, Tribal affiliation, job title, major job duties, employer, business address, business telephone, and fax numbers (and business email address, if applicable); and (3) A brief description of how the nominee will represent Tribal views, communicate with Tribal constituents, and have a clear means to reach agreement on behalf of the Tribe(s) they are representing. We will consider only comments and nominations that we receive by the close of business Eastern Standard Time on the date listed in the DATES section, at the location indicated in the ADDRESSES section. Comments received will be available for inspection at the address listed above from 8 a.m. to 4 p.m., Monday through Friday, except Federal holidays. Before including your address, phone number, email address or other personal identifying information in your comment, please note that your entire comment— including your personal identifying information—may be made publicly available at any time. While you can ask us in your comments to withhold your personal identifying information from public review, we cannot guarantee that we will be able to do so. Dated: January 11, 2017. Lawrence S. Roberts, Principal Deputy Assistant Secretary—Indian Affairs. mstockstill on DSK3G9T082PROD with PROPOSALS [FR Doc. 2017–01061 Filed 1–17–17; 8:45 am] BILLING CODE 4337–15–P VerDate Sep<11>2014 16:51 Jan 17, 2017 Jkt 241001 DEPARTMENT OF THE TREASURY List of Subjects in 26 CFR Part 1 Internal Revenue Service Income taxes, Reporting and recordkeeping requirements. Partial Withdrawal of a Notice of Proposed Rulemaking 26 CFR Part 1 [REG–135734–14] RIN 1545–BM45 Rules Regarding Inversions and Related Transactions; Partial Withdrawal of Notice of Proposed Rulemaking Internal Revenue Service (IRS), Treasury. ACTION: Partial withdrawal of notice of proposed rulemaking. AGENCY: This document withdraws portions of a notice of proposed rulemaking (REG–135734–14) published on April 8, 2016, in the Federal Register (81 FR 20588). The withdrawn portions relate to exceptions to general rules addressing certain transactions that are structured to avoid the purposes of section 7874 of the Internal Revenue Code (Code). DATES: Portions of the proposed rules published on April 8, 2016, in the Federal Register (81 FR 20588) are withdrawn as of January 18, 2017. FOR FURTHER INFORMATION CONTACT: Joshua G. Rabon, (202) 317–6937. SUPPLEMENTARY INFORMATION: SUMMARY: Background On April 8, 2016, the Department of the Treasury (Treasury Department) and the IRS published in the Federal Register (81 FR 20588) proposed regulations (REG–135734–14), including in §§ 1.7874–7 and 1.7874–10, that address certain transactions that are structured to avoid the purposes of section 7874 of the Code. The regulations were proposed by crossreference to temporary regulations (TD 9761) in the same issue of the Federal Register (81 FR 20858). In the Rules and Regulations section of this issue of the Federal Register, the Treasury Department and the IRS are amending certain aspects of the temporary regulations in §§ 1.7874–7T and 1.7874– 10T. Accordingly, the Treasury Department and the IRS are issuing a notice of proposed rulemaking in the Proposed Rules section of this issue of the Federal Register that proposes rules in §§ 1.7874–7 and 1.7874–10 by crossreference to the amended temporary regulations. This document withdraws the previously proposed regulations that are replaced by the notice of proposed rulemaking in the Proposed Rules section of this issue of the Federal Register. PO 00000 Frm 00046 Fmt 4702 Sfmt 4702 Accordingly, under the authority of 26 U.S.C. 7805, §§ 1.7874–7(c)(2) and (h) and 1.7874–10(d)(2) and (i) of the notice of proposed rulemaking (REG– 135734–14) published in the Federal Register on April 8, 2016 (81 FR 20588) are withdrawn. John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2017–00636 Filed 1–13–17; 4:15 pm] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–135734–14] RIN 1545–BM45 Rules Regarding Inversions and Related Transactions; Notice of Proposed Rulemaking by CrossReference to Temporary Regulations Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: In the Rules and Regulations section of this issue of the Federal Register, the Department of the Treasury (Treasury Department) and the IRS are amending portions of temporary regulations that address certain transactions that are structured to avoid the purposes of section 7874 of the Internal Revenue Code (Code). The temporary regulations affect certain domestic corporations and domestic partnerships whose assets are directly or indirectly acquired by a foreign corporation and certain persons related to such domestic corporations and domestic partnerships. The text of the temporary regulations in the Rules and Regulations section of this issue of the Federal Register also serves as the text of these proposed regulations. DATES: Written or electronic comments and requests for a public hearing must be received by April 18, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–135734–14), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20224. Submissions SUMMARY: E:\FR\FM\18JAP1.SGM 18JAP1

Agencies

[Federal Register Volume 82, Number 11 (Wednesday, January 18, 2017)]
[Proposed Rules]
[Page 5476]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-00636]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-135734-14]
RIN 1545-BM45


Rules Regarding Inversions and Related Transactions; Partial 
Withdrawal of Notice of Proposed Rulemaking

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Partial withdrawal of notice of proposed rulemaking.

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SUMMARY: This document withdraws portions of a notice of proposed 
rulemaking (REG-135734-14) published on April 8, 2016, in the Federal 
Register (81 FR 20588). The withdrawn portions relate to exceptions to 
general rules addressing certain transactions that are structured to 
avoid the purposes of section 7874 of the Internal Revenue Code (Code).

DATES: Portions of the proposed rules published on April 8, 2016, in 
the Federal Register (81 FR 20588) are withdrawn as of January 18, 
2017.

FOR FURTHER INFORMATION CONTACT: Joshua G. Rabon, (202) 317-6937.

SUPPLEMENTARY INFORMATION: 

Background

    On April 8, 2016, the Department of the Treasury (Treasury 
Department) and the IRS published in the Federal Register (81 FR 20588) 
proposed regulations (REG-135734-14), including in Sec. Sec.  1.7874-7 
and 1.7874-10, that address certain transactions that are structured to 
avoid the purposes of section 7874 of the Code. The regulations were 
proposed by cross-reference to temporary regulations (TD 9761) in the 
same issue of the Federal Register (81 FR 20858). In the Rules and 
Regulations section of this issue of the Federal Register, the Treasury 
Department and the IRS are amending certain aspects of the temporary 
regulations in Sec. Sec.  1.7874-7T and 1.7874-10T. Accordingly, the 
Treasury Department and the IRS are issuing a notice of proposed 
rulemaking in the Proposed Rules section of this issue of the Federal 
Register that proposes rules in Sec. Sec.  1.7874-7 and 1.7874-10 by 
cross-reference to the amended temporary regulations. This document 
withdraws the previously proposed regulations that are replaced by the 
notice of proposed rulemaking in the Proposed Rules section of this 
issue of the Federal Register.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Partial Withdrawal of a Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, Sec. Sec.  
1.7874-7(c)(2) and (h) and 1.7874-10(d)(2) and (i) of the notice of 
proposed rulemaking (REG-135734-14) published in the Federal Register 
on April 8, 2016 (81 FR 20588) are withdrawn.

John Dalrymple,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-00636 Filed 1-13-17; 4:15 pm]
 BILLING CODE 4830-01-P

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