Return Due Date and Extended Due Date Changes, 33467-33470 [2017-15211]
Download as PDF
<![CDATA[
Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules
Authority: 49 U.S.C. 106(g), 40113, 44701.
§ 39.13
[Amended]
2. The FAA amends § 39.13 by
removing Airworthiness Directive (AD)
2017–02–03, Amendment 39–18782 (82
FR 10541, February 14, 2017), and
adding the following new AD:
■
The Boeing Company: Docket No. FAA–
2017–0698; Directorate Identifier 2017–
NM–047–AD.
(a) Comments Due Date
The FAA must receive comments on this
AD action by September 5, 2017.
(b) Affected ADs
This AD replaces AD 2017–02–03,
Amendment 39–18782 (82 FR 10541,
February 14, 2017) (‘‘AD 2017–02–03’’).
(c) Applicability
This AD applies to The Boeing Company
Model 767–200, –300, and –400ER series
airplanes, certificated in any category, as
identified in Boeing Alert Service Bulletin
767–38A0073, Revision 3, dated September
8, 2016 (‘‘Boeing Alert Service Bulletin 767–
38A0073, R3’’).
(d) Subject
Air Transport Association (ATA) of
America Code 38, Water/waste.
(e) Unsafe Condition
This AD was prompted by a report of a
malfunction of the engine indication and
crew alerting system (EICAS) during flight.
We are issuing this AD to prevent an
uncontrolled water leak from a defective
potable water system coupling, which could
cause the main equipment center (MEC) line
replaceable units (LRUs) to become wet,
resulting in an electrical short and potential
loss of several functions essential for safe
flight.
asabaliauskas on DSKBBXCHB2PROD with PROPOSALS
(f) Compliance
Comply with this AD within the
compliance times specified, unless already
done.
(g) Inspection of Couplings and Installation
of Spray Shrouds
Except as required by paragraph (h) of this
AD: At the applicable times specified in
paragraph 1.E., ‘‘Compliance,’’ of Boeing
Alert Service Bulletin 767–38A0073, R3, do
all applicable actions identified as ‘‘RC’’
(required for compliance) in, and in
accordance with, the Accomplishment
Instructions of Boeing Alert Service Bulletin
767–38A0073, R3.
Note 1 to paragraph (g) of this AD:
Operators can take optional protective
measures to cover or shield their equipment
against water spray when performing the
Potable Water System Leakage Test, as
specified in Boeing Alert Service Bulletin
767–38A0073, R3.
(h) Exceptions to the Service Information
(1) Where Boeing Alert Service Bulletin
767–38A0073, R3, uses the phrase ‘‘after the
original issue date of this service bulletin,’’
for purposes of determining compliance with
VerDate Sep<11>2014
16:37 Jul 19, 2017
Jkt 241001
the requirements of this AD, March 16, 2017
(the effective date of AD 2017–02–03) must
be used.
(2) Where Boeing Alert Service Bulletin
767–38A0073, R3, uses the phrase ‘‘after the
Revision 2 date of this service bulletin,’’ for
purposes of determining compliance with the
requirements of this AD, March 16, 2017 (the
effective date of AD 2017–02–03) must be
used.
(3) Where Boeing Alert Service Bulletin
767–38A0073, R3, specifies a compliance
time ‘‘after the Revision 3 date of this service
bulletin,’’ for purposes of determining
compliance with the requirements of this AD,
the phrase ‘‘after the effective date of this
AD’’ must be used.
(i) Credit for Previous Actions
(1) For airplanes in Groups 4 through 8, 10,
12, and 13, as identified in Boeing Alert
Service Bulletin 767–38A0073, R3: This
paragraph provides credit for the actions
specified in paragraph (g) of this AD, if those
actions were performed before the effective
date of this AD using Boeing Alert Service
Bulletin 767–38A0073, dated November 12,
2013; Boeing Service Bulletin 767–38A0073,
Revision 1, dated November 5, 2014; or
Boeing Alert Service Bulletin 767–38A0073,
Revision 2, dated August 10, 2015.
(2) For airplanes in Groups 1 through 3,
and Group 9, Configuration 2, as identified
in Boeing Alert Service Bulletin 767–
38A0073, R3: This paragraph provides credit
for the actions specified in paragraph (g) of
this AD, if those actions were performed
before the effective date of this AD using
Boeing Alert Service Bulletin 767–38A0073,
Revision 2, dated August 10, 2015.
(j) Parts Installation Prohibition
As of the effective date of this AD, no
person may install any plastic potable water
coupling having part number (P/N) CA620
series or P/N CA625 series on any airplane.
(k) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, Seattle Aircraft
Certification Office (ACO), FAA, has the
authority to approve AMOCs for this AD, if
requested using the procedures found in 14
CFR 39.19. In accordance with 14 CFR 39.19,
send your request to your principal inspector
or local Flight Standards District Office, as
appropriate. If sending information directly
to the manager of the ACO, send it to the
attention of the person identified in
paragraph (l)(1) of this AD. Information may
be emailed to: 9-ANM-Seattle-ACO-AMOCRequests@faa.gov.
(2) Before using any approved AMOC,
notify your appropriate principal inspector,
or lacking a principal inspector, the manager
of the local flight standards district office/
certificate holding district office.
(3) An AMOC that provides an acceptable
level of safety may be used for any repair,
modification, or alteration required by this
AD if it is approved by the Boeing
Commercial Airplanes Organization
Designation Authorization (ODA) that has
been authorized by the Manager, Seattle
ACO, to make those findings. To be
approved, the repair method, modification
deviation, or alteration deviation must meet
PO 00000
Frm 00013
Fmt 4702
Sfmt 4702
33467
the certification basis of the airplane, and the
approval must specifically refer to this AD.
(4) For service information that contains
steps that are labeled as Required for
Compliance (RC), the provisions of
paragraphs (k)(4)(i) and (k)(4)(ii) of this AD
apply.
(i) The steps labeled as RC, including
substeps under an RC step and any figures
identified in an RC step, must be done to
comply with the AD. If a step or substep is
labeled ‘‘RC Exempt,’’ then the RC
requirement is removed from that step or
substep. An AMOC is required for any
deviations to RC steps, including substeps
and identified figures.
(ii) Steps not labeled as RC may be
deviated from using accepted methods in
accordance with the operator’s maintenance
or inspection program without obtaining
approval of an AMOC, provided the RC steps,
including substeps and identified figures, can
still be done as specified, and the airplane
can be put back in an airworthy condition.
(l) Related Information
(1) For more information about this AD,
contact Stanley Chen, Aerospace Engineer,
Cabin Safety and Environmental Systems
Branch, ANM–150S, FAA, Seattle ACO, 1601
Lind Avenue SW., Renton, WA 98057–3356;
phone: 425–917–6585; fax: 425–917–6590;
email: stanley.chen@faa.gov.
(2) For service information identified in
this AD, contact Boeing Commercial
Airplanes, Attention: Contractual & Data
Services (C&DS), 2600 Westminster Blvd.,
MC 110–SK57, Seal Beach, CA 90740–5600;
telephone 562–797–1717; Internet https://
www.myboeingfleet.com. You may view this
referenced service information at the FAA,
Transport Airplane Directorate, 1601 Lind
Avenue SW., Renton, WA. For information
on the availability of this material at the
FAA, call 425–227–1221.
Issued in Renton, Washington, on July 12,
2017.
Dionne Palermo,
Acting Manager, Transport Airplane
Directorate, Aircraft Certification Service.
[FR Doc. 2017–15120 Filed 7–19–17; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[REG–128483–15]
RIN 1545–BN12
Return Due Date and Extended Due
Date Changes
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
SUMMARY:
E:\FR\FM\20JYP1.SGM
20JYP1
33468
Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules
asabaliauskas on DSKBBXCHB2PROD with PROPOSALS
Register, the IRS is issuing temporary
regulations that update the due dates
and extensions of time to file certain tax
returns and information returns. The
text of those regulations also serves as
the text of these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by October 18, 2017.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–128483–15), Room
5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered between the
hours of 8 a.m. and 4 p.m. to
CC:PA:LPD:PR (REG–128483–15),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent via the Federal
eRulemaking Portal at
www.regulations.gov (IRS REG–128483–
15).
FOR FURTHER INFORMATION CONTACT:
Concerning these proposed regulations,
Jonathan R. Black, (202) 317–6845;
concerning submissions of comments
and/or requests for a hearing, Regina
Johnson (202) 317–6901 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend 26 CFR
parts 1 and 31. The temporary
regulations update the due dates for the
income tax returns of corporations and
partnerships to reflect section 2006(a) of
the Surface Transportation and Veterans
Health Care Choice Improvement Act of
2015 (the Surface Transportation Act),
Public Law 114–41, 129 Stat. 443
(2015), which amended section 6072 of
the Internal Revenue Code.
Additionally, the temporary regulations
change the duration of automatic
extensions of time to file certain tax
returns and information returns. The
temporary regulations also update the
information return due dates to reflect
section 201 of the Protecting Americans
from Tax Hikes Act of 2015 (PATH Act),
Public Law 114–113, Div. Q, 129 Stat.
2242 (2015). The text of those temporary
regulations also serves as the text of
these proposed regulations, except that
the proposed regulations are proposed
to be applicable for returns filed on or
after the date a Treasury Decision
incorporating them as final regulations
is published in the Federal Register.
The preamble to the temporary
regulations explains the temporary
regulations and these proposed
regulations.
VerDate Sep<11>2014
17:29 Jul 19, 2017
Jkt 241001
Special Analysis
PART 1—INCOME TAXES
Certain IRS regulations, including
these, are exempt from the requirements
of Executive Order 12866, as
supplemented and reaffirmed by
Executive Order 13563. Therefore, a
regulatory assessment is not required.
These regulations do not impose a
collection of information on small
entities, therefore the Regulatory
Flexibility Act (5 U.S.C. chapter 6) does
not apply. These regulations only
update the due dates and extensions of
time to file certain collections of
information and include some existing
regulatory language concerning
collections of information that affect
small entities for the convenience of the
reader. Pursuant to section 7805(f) of the
Internal Revenue Code, these proposed
regulations have been submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on the impact on small businesses.
Comments and Requests for Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
comments that are submitted timely to
the IRS as prescribed in the preamble
under the ADDRESSES heading. Treasury
and the IRS request comments on all
aspects of the proposed regulations. All
comments submitted will be made
available at www.regulations.gov or
upon request. A public hearing will be
scheduled if requested in writing by any
person that timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be
published in the Federal Register.
Drafting Information
The principal author of these
regulations is Jonathan R. Black of the
Office of the Associate Chief Counsel
(Procedure and Administration).
26 CFR Part 1
26 CFR Part 31
Employment taxes, Income taxes,
Penalties, Pensions, Railroad retirement,
Reporting and recordkeeping
requirements, Social security,
Unemployment compensation.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR parts 1 and 31
are proposed to be amended as follows:
Fmt 4702
Par. 2. Revise paragraph (b)(2)(v)(C)
and add paragraph (g) to § 1.1446–3 to
read as follows:
■
§ 1.1446–3 Time and manner of calculating
and paying over the 1446 tax.
*
*
*
*
*
(b) * * *
(2) * * *
(v) * * *
(C) [The text of proposed § 1.1446–
3(b)(2)(v)(C) is the same as the text of
§ 1.1446–3T(b)(2)(v)(C) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(g) Applicability date. The
requirements of paragraph (b)(2)(v)(C) of
this section are applicable for returns
filed on or after the date a Treasury
Decision incorporating these
amendments as final regulations is
published in the Federal Register.
■ Par. 3. Revise paragraph (a)(1) and
add paragraph (c) to § 1.6012–6 to read
as follows:
§ 1.6012–6 Returns by political
organizations.
(a) * * * (1) [The text of proposed
§ 1.6012–6(a)(1) is the same as the text
of § 1.6012–6T(a)(1) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(c) Applicability date. The
requirements of paragraph (a)(1) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 4. Revise paragraphs (e)(2) and (f)
of § 1.6031(a)–1 to read as follows:
*
Income taxes, Reporting and
recordkeeping requirements.
Frm 00014
Authority: 26 U.S.C. 7805 * * *
§ 1.6031(a)–1
income.
List of Subjects
PO 00000
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Sfmt 4702
Return of partnership
*
*
*
*
(e) * * *
(2) [The text of proposed § 1.6031(a)–
1(e)(2) is the same as the text of
§ 1.6031(a)–1T(e)(2) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(f) Applicability date. The
requirements of paragraph (e)(2) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
E:\FR\FM\20JYP1.SGM
20JYP1
Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules
Par. 5. Revise § 1.6032–1 to read as
follows:
■
§ 1.6032–1 Returns of banks with respect
to common trust funds.
(a) [The text of proposed § 1.6032–1(a)
is the same as the text of § 1.6032–1T(a)
published elsewhere in this issue of the
Federal Register].
(b) The requirements of paragraph (a)
of this section are applicable for returns
filed on or after the date a Treasury
Decision incorporating these
amendments as final regulations is
published in the Federal Register.
■ Par. 6. Revise paragraphs (e) and (k)
of § 1.6033–2 to read as follows:
§ 1.6033–2 Returns by exempt
organizations (taxable years beginning after
December 31, 1969) and returns by certain
nonexempt organizations (taxable years
beginning after December 31, 1980).
*
*
*
*
*
(e) [The text of proposed § 1.6033–2(e)
is the same as the text of § 1.6033–2T(e)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(k) Applicability date. The
requirements of paragraph (e) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 7. Revise paragraph (a)(3)(ii) and
add paragraph (d) to § 1.6041–2 to read
as follows:
§ 1.6041–2 Return of information as to
payments to employees.
asabaliauskas on DSKBBXCHB2PROD with PROPOSALS
(a) * * *
(3) * * *
(ii) [The text of proposed § 1.6041–
2(a)(3)(ii) is the same as the text of
§ 1.6041–2T(a)(3)(ii) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(d) Applicability date. The
requirements of paragraph (a)(3)(ii) of
this section are applicable for returns
filed on or after the date a Treasury
Decision incorporating these
amendments as final regulations is
published in the Federal Register.
■ Par. 8. Revise § 1.6041–6 to read as
follows:
§ 1.6041–6 Returns made on Forms 1096
and 1099 under section 6041; contents and
time and place for filing.
(a) and (b) [The text of proposed
§ 1.6041–6(a) and (b) is the same as the
text of § 1.6041–6T(a) and (b) published
elsewhere in this issue of the Federal
Register].
(c) Applicability date. The
requirements of paragraphs (a) and (b) of
VerDate Sep<11>2014
16:37 Jul 19, 2017
Jkt 241001
this section are applicable for returns
filed on or after the date a Treasury
Decision incorporating these
amendments as final regulations is
published in the Federal Register.
■ Par. 9. Revise paragraphs (a) and
(d)(1) and (2) and add paragraph (g) to
§ 1.6072–2 to read as follows:
§ 1.6072–2 Time for filing returns of
corporations.
(a) [The text of proposed § 1.6072–2(a)
is the same as the text of § 1.6072–2T(a)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(d) * * *
(1) and (2) [The text of proposed
§ 1.6072–2(d)(1) and (2) is the same as
the text of § 1.6072–2T(d)(1) and (2)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(g) Applicability date. The
requirements of paragraphs (a) and
(d)(1) and (2) of this section are
applicable for returns filed on or after
the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 10. Revise paragraphs (a) and (c)
of § 1.6081–1 to read as follows:
§ 1.6081–1
returns.
Extension of time for filing
(a) [The text of proposed § 1.6081–1(a)
is the same as the text of § 1.6081–1T(a)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(c) Applicability dates. The
requirements of paragraph (a) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 11. Revise paragraphs (a)(1) and
(h) of § 1.6081–2 to read as follows:
§ 1.6081–2 Automatic extension of time to
file certain returns filed by partnerships.
(a) * * * (1) [The text of proposed
§ 1.6081–2(a)(1) is the same as the text
of § 1.6081–2T(a)(1) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(h) Applicability date. The
requirements of paragraph (a)(1) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 12. Revise the introductory text
of paragraph (a), redesignate paragraph
(e) as paragraph (g), revise newly
PO 00000
Frm 00015
Fmt 4702
Sfmt 4702
33469
redesignated paragraph (g), and add
paragraphs (e) and (f) to § 1.6081–3 to
read as follows:
§ 1.6081–3 Automatic extension of time for
filing corporation income tax returns.
(a) [The text of the introductory text
of proposed § 1.6081–3(a) is the same as
the text of the introductory text of
§ 1.6081–3T(a) published elsewhere in
this issue of the Federal Register].
*
*
*
*
*
(e) and (f) [The text of proposed
§ 1.6081–3(e) and (f) is the same as the
text of § 1.6081–3T(e) and (f) published
elsewhere in this issue of the Federal
Register].
(g) Applicability date. The
requirements of paragraphs (a), (e), and
(f) of this section are applicable for
returns filed on or after the date a
Treasury Decision incorporating these
amendments as final regulations is
published in the Federal Register.
■ Par. 13. Revise paragraphs (a)(1) and
(f) of § 1.6081–5 to read as follows:
§ 1.6081–5 Extensions of time in the case
of certain partnerships, corporations and
U.S. citizens and residents.
(a) * * *
(1) [The text of proposed § 1.6081–
5(a)(1) is the same as the text of
§ 1.6081–5T(a)(1) published elsewhere
in this issue of the Federal Register].
*
*
*
*
*
(f) Applicability date. The
requirements of paragraph (a)(1) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 14. Revise paragraphs (a)(1) and
(g) of § 1.6081–6 to read as follows:
§ 1.6081–6 Automatic extension of time to
file estate or trust income tax return.
(a) * * * (1) [The text of proposed
§ 1.6081–6(a)(1) is the same as the text
of § 1.6081–6T(a)(1) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(g) Applicability date. The
requirements of paragraph (a)(1) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
■ Par. 15. Revise the section heading
and paragraphs (a), (b)(1) and (3), and
(c) through (f) of § 1.6081–9 to read as
follows:
§ 1.6081–9 Automatic extension of time to
file exempt or political organization returns.
(a) [The text of proposed § 1.6081–9(a)
is the same as the text of § 1.6081–9T(a)
E:\FR\FM\20JYP1.SGM
20JYP1
33470
Federal Register / Vol. 82, No. 138 / Thursday, July 20, 2017 / Proposed Rules
published elsewhere in this issue of the
Federal Register].
(b) * * *
(1) [The text of proposed § 1.6081–
9(b)(1) is the same as the text of
§ 1.6081–9T(b)(1) published elsewhere
in this issue of the Federal Register].
*
*
*
*
*
(3) [The text of proposed § 1.6081–
9(b)(3) is the same as the text of
§ 1.6081–9T(b)(3) published elsewhere
in this issue of the Federal Register].
*
*
*
*
*
(c) through (e) [The text of proposed
§ 1.6081–9(c) through (e) is the same as
the text of § 1.6081–9T(c) through (e)
published elsewhere in this issue of the
Federal Register].
(f) Applicability date. The
requirements of paragraphs (a), (b)(1)
and (3), and (c) through (e) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT THE
SOURCE
Par. 16. The authority citation for part
31 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 17. Revise paragraph (a)(3) and
add paragraph (g) to § 31.6071(a)–1 to
read as follows:
■
asabaliauskas on DSKBBXCHB2PROD with PROPOSALS
§ 31.6071(a)–1 Time for filing returns and
other documents.
(a) * * *
(3) [The text of proposed § 31.6071(a)–
1(a)(3) is the same as the text of
§ 31.6071(a)–1T(a)(3) published
elsewhere in this issue of the Federal
Register]
*
*
*
*
*
(g) Applicability date. The
requirements of paragraph (a)(3) of this
section are applicable for returns filed
on or after the date a Treasury Decision
incorporating these amendments as final
regulations is published in the Federal
Register.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2017–15211 Filed 7–18–17; 4:15 pm]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
16:37 Jul 19, 2017
Jkt 241001
DEPARTMENT OF DEFENSE
Department of the Army, Corps of
Engineers
32 CFR Part 644
33 CFR Chapter II
36 CFR Parts 312, 327, 328, 330, and
331
[COE–2017–0004]
United States Army, Corps of
Engineers; Subgroup to the DoD
Regulatory Reform Task Force, Review
of Existing Rules
AGENCY:
U.S. Army Corps of Engineers,
DoD.
ACTION:
Request for comment.
In accordance with Executive
Order 13777, ‘‘Enforcing the Regulatory
Reform Agenda,’’ the United States
Army, Corps of Engineers Subgroup to
the DoD Regulatory Reform Task Force
is seeking input on its existing
regulations that may be appropriate for
repeal, replacement, or modification.
See the SUPPLEMENTARY INFORMATION
section below for additional guidance.
DATES: Interested parties should submit
written comments to the address shown
below on or before September 18, 2017,
to be considered.
ADDRESSES: You may send comments,
identified by docket number COE–
2017–0004, by any of the following
methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Docket number
COE–2017–0004. Follow the
instructions for sending comments.
• Email: CorpsRegulatoryReview@
usace.army.mil and include docket
number COE–2017–0004 in the subject
line of the message.
• Mail: Headquarters, U.S. Army
Corps of Engineers, Attn: CECW–CO–N
(Ms. Mary Coulombe), 441 G Street
NW., Washington, DC 20314–1000.
• Hand Delivery/Courier: Due to
security requirements, we cannot
receive comments by hand delivery or
courier.
Instructions: Direct your comments to
docket number COE–2017–0004. All
comments received will be included in
the public docket without change and
may be made available on-line at https://
www.regulations.gov, including any
personal information provided, unless
the commenter indicates that the
comment includes information claimed
to be Confidential Business Information
(CBI) or other information whose
disclosure is restricted by statute. Do
SUMMARY:
PO 00000
Frm 00016
Fmt 4702
Sfmt 4702
not submit information that you
consider to be CBI, or otherwise
protected, through regulations.gov or
email. The regulations.gov Web site is
an anonymous access system, which
means we will not know your identity
or contact information unless you
provide it in the body of your comment.
If you send an email directly to the
Corps without going through
regulations.gov, your email address will
be automatically captured and included
as part of the comment that is placed in
the public docket and made available on
the Internet. If you submit an electronic
comment, we recommend that you
include your name and other contact
information in the body of your
comment and also include your contact
information with any disk or CD–ROM
you submit. If we cannot read your
comment because of technical
difficulties and cannot contact you for
clarification, we may not be able to
consider your comment. Electronic
comments should avoid the use of any
special characters, any form of
encryption, and be free of any defects or
viruses.
Docket: For access to the docket to
read background documents or
comments received, go to
www.regulations.gov. All documents in
the docket are listed. Although listed in
the index, some information is not
publicly available, such as CBI or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
is not placed on the Internet and will be
publicly available only in hard copy
form.
FOR FURTHER INFORMATION CONTACT: Ms.
Mary Coulombe, 202–761–1228,
mary.j.coulombe@usace.army.mil.
SUPPLEMENTARY INFORMATION: On
February 24, 2017, the President signed
Executive Order (E.O.) 13777,
‘‘Enforcing the Regulatory Reform
Agenda,’’ which established a Federal
policy ‘‘to alleviate unnecessary
regulatory burdens’’ on the American
people.
Section 3(a) of the E.O. directs Federal
agencies to establish a Regulatory
Reform Task Force (Task Force). One of
the duties of the Task Force is to
evaluate existing regulations and ‘‘make
recommendations to the agency head
regarding their repeal, replacement, or
modification.’’ The E.O. further asks
that each Task Force ‘‘attempt to
identify regulations that:
(i) Eliminate jobs, or inhibit job
creation; (ii) are outdated, unnecessary,
or ineffective; (iii) impose costs that
exceed benefits; (iv) create a serious
inconsistency or otherwise interfere
E:\FR\FM\20JYP1.SGM
20JYP1
]]>Agencies
[Federal Register Volume 82, Number 138 (Thursday, July 20, 2017)]
[Proposed Rules]
[Pages 33467-33470]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-15211]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 31
[REG-128483-15]
RIN 1545-BN12
Return Due Date and Extended Due Date Changes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal
[[Page 33468]]
Register, the IRS is issuing temporary regulations that update the due
dates and extensions of time to file certain tax returns and
information returns. The text of those regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by October 18, 2017.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-128483-15), Room
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered between the
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-128483-15), Courier's
Desk, Internal Revenue Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent via the Federal eRulemaking Portal at
www.regulations.gov (IRS REG-128483-15).
FOR FURTHER INFORMATION CONTACT: Concerning these proposed regulations,
Jonathan R. Black, (202) 317-6845; concerning submissions of comments
and/or requests for a hearing, Regina Johnson (202) 317-6901 (not toll-
free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend 26 CFR parts 1 and 31. The
temporary regulations update the due dates for the income tax returns
of corporations and partnerships to reflect section 2006(a) of the
Surface Transportation and Veterans Health Care Choice Improvement Act
of 2015 (the Surface Transportation Act), Public Law 114-41, 129 Stat.
443 (2015), which amended section 6072 of the Internal Revenue Code.
Additionally, the temporary regulations change the duration of
automatic extensions of time to file certain tax returns and
information returns. The temporary regulations also update the
information return due dates to reflect section 201 of the Protecting
Americans from Tax Hikes Act of 2015 (PATH Act), Public Law 114-113,
Div. Q, 129 Stat. 2242 (2015). The text of those temporary regulations
also serves as the text of these proposed regulations, except that the
proposed regulations are proposed to be applicable for returns filed on
or after the date a Treasury Decision incorporating them as final
regulations is published in the Federal Register. The preamble to the
temporary regulations explains the temporary regulations and these
proposed regulations.
Special Analysis
Certain IRS regulations, including these, are exempt from the
requirements of Executive Order 12866, as supplemented and reaffirmed
by Executive Order 13563. Therefore, a regulatory assessment is not
required. These regulations do not impose a collection of information
on small entities, therefore the Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. These regulations only update the due dates
and extensions of time to file certain collections of information and
include some existing regulatory language concerning collections of
information that affect small entities for the convenience of the
reader. Pursuant to section 7805(f) of the Internal Revenue Code, these
proposed regulations have been submitted to the Chief Counsel for
Advocacy of the Small Business Administration for comment on the impact
on small businesses.
Comments and Requests for Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any comments that are submitted timely
to the IRS as prescribed in the preamble under the ADDRESSES heading.
Treasury and the IRS request comments on all aspects of the proposed
regulations. All comments submitted will be made available at
www.regulations.gov or upon request. A public hearing will be scheduled
if requested in writing by any person that timely submits written
comments. If a public hearing is scheduled, notice of the date, time,
and place for the public hearing will be published in the Federal
Register.
Drafting Information
The principal author of these regulations is Jonathan R. Black of
the Office of the Associate Chief Counsel (Procedure and
Administration).
List of Subjects
26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 31
Employment taxes, Income taxes, Penalties, Pensions, Railroad
retirement, Reporting and recordkeeping requirements, Social security,
Unemployment compensation.
Proposed Amendments to the Regulations
Accordingly, 26 CFR parts 1 and 31 are proposed to be amended as
follows:
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 * * *
0
Par. 2. Revise paragraph (b)(2)(v)(C) and add paragraph (g) to Sec.
1.1446-3 to read as follows:
Sec. 1.1446-3 Time and manner of calculating and paying over the 1446
tax.
* * * * *
(b) * * *
(2) * * *
(v) * * *
(C) [The text of proposed Sec. 1.1446-3(b)(2)(v)(C) is the same as
the text of Sec. 1.1446-3T(b)(2)(v)(C) published elsewhere in this
issue of the Federal Register].
* * * * *
(g) Applicability date. The requirements of paragraph (b)(2)(v)(C)
of this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 3. Revise paragraph (a)(1) and add paragraph (c) to Sec. 1.6012-6
to read as follows:
Sec. 1.6012-6 Returns by political organizations.
(a) * * * (1) [The text of proposed Sec. 1.6012-6(a)(1) is the
same as the text of Sec. 1.6012-6T(a)(1) published elsewhere in this
issue of the Federal Register].
* * * * *
(c) Applicability date. The requirements of paragraph (a)(1) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 4. Revise paragraphs (e)(2) and (f) of Sec. 1.6031(a)-1 to read
as follows:
Sec. 1.6031(a)-1 Return of partnership income.
* * * * *
(e) * * *
(2) [The text of proposed Sec. 1.6031(a)-1(e)(2) is the same as
the text of Sec. 1.6031(a)-1T(e)(2) published elsewhere in this issue
of the Federal Register].
* * * * *
(f) Applicability date. The requirements of paragraph (e)(2) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
[[Page 33469]]
0
Par. 5. Revise Sec. 1.6032-1 to read as follows:
Sec. 1.6032-1 Returns of banks with respect to common trust funds.
(a) [The text of proposed Sec. 1.6032-1(a) is the same as the text
of Sec. 1.6032-1T(a) published elsewhere in this issue of the Federal
Register].
(b) The requirements of paragraph (a) of this section are
applicable for returns filed on or after the date a Treasury Decision
incorporating these amendments as final regulations is published in the
Federal Register.
0
Par. 6. Revise paragraphs (e) and (k) of Sec. 1.6033-2 to read as
follows:
Sec. 1.6033-2 Returns by exempt organizations (taxable years
beginning after December 31, 1969) and returns by certain nonexempt
organizations (taxable years beginning after December 31, 1980).
* * * * *
(e) [The text of proposed Sec. 1.6033-2(e) is the same as the text
of Sec. 1.6033-2T(e) published elsewhere in this issue of the Federal
Register].
* * * * *
(k) Applicability date. The requirements of paragraph (e) of this
section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 7. Revise paragraph (a)(3)(ii) and add paragraph (d) to Sec.
1.6041-2 to read as follows:
Sec. 1.6041-2 Return of information as to payments to employees.
(a) * * *
(3) * * *
(ii) [The text of proposed Sec. 1.6041-2(a)(3)(ii) is the same as
the text of Sec. 1.6041-2T(a)(3)(ii) published elsewhere in this issue
of the Federal Register].
* * * * *
(d) Applicability date. The requirements of paragraph (a)(3)(ii) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 8. Revise Sec. 1.6041-6 to read as follows:
Sec. 1.6041-6 Returns made on Forms 1096 and 1099 under section 6041;
contents and time and place for filing.
(a) and (b) [The text of proposed Sec. 1.6041-6(a) and (b) is the
same as the text of Sec. 1.6041-6T(a) and (b) published elsewhere in
this issue of the Federal Register].
(c) Applicability date. The requirements of paragraphs (a) and (b)
of this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 9. Revise paragraphs (a) and (d)(1) and (2) and add paragraph (g)
to Sec. 1.6072-2 to read as follows:
Sec. 1.6072-2 Time for filing returns of corporations.
(a) [The text of proposed Sec. 1.6072-2(a) is the same as the text
of Sec. 1.6072-2T(a) published elsewhere in this issue of the Federal
Register].
* * * * *
(d) * * *
(1) and (2) [The text of proposed Sec. 1.6072-2(d)(1) and (2) is
the same as the text of Sec. 1.6072-2T(d)(1) and (2) published
elsewhere in this issue of the Federal Register].
* * * * *
(g) Applicability date. The requirements of paragraphs (a) and
(d)(1) and (2) of this section are applicable for returns filed on or
after the date a Treasury Decision incorporating these amendments as
final regulations is published in the Federal Register.
0
Par. 10. Revise paragraphs (a) and (c) of Sec. 1.6081-1 to read as
follows:
Sec. 1.6081-1 Extension of time for filing returns.
(a) [The text of proposed Sec. 1.6081-1(a) is the same as the text
of Sec. 1.6081-1T(a) published elsewhere in this issue of the Federal
Register].
* * * * *
(c) Applicability dates. The requirements of paragraph (a) of this
section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 11. Revise paragraphs (a)(1) and (h) of Sec. 1.6081-2 to read as
follows:
Sec. 1.6081-2 Automatic extension of time to file certain returns
filed by partnerships.
(a) * * * (1) [The text of proposed Sec. 1.6081-2(a)(1) is the
same as the text of Sec. 1.6081-2T(a)(1) published elsewhere in this
issue of the Federal Register].
* * * * *
(h) Applicability date. The requirements of paragraph (a)(1) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 12. Revise the introductory text of paragraph (a), redesignate
paragraph (e) as paragraph (g), revise newly redesignated paragraph
(g), and add paragraphs (e) and (f) to Sec. 1.6081-3 to read as
follows:
Sec. 1.6081-3 Automatic extension of time for filing corporation
income tax returns.
(a) [The text of the introductory text of proposed Sec. 1.6081-
3(a) is the same as the text of the introductory text of Sec. 1.6081-
3T(a) published elsewhere in this issue of the Federal Register].
* * * * *
(e) and (f) [The text of proposed Sec. 1.6081-3(e) and (f) is the
same as the text of Sec. 1.6081-3T(e) and (f) published elsewhere in
this issue of the Federal Register].
(g) Applicability date. The requirements of paragraphs (a), (e),
and (f) of this section are applicable for returns filed on or after
the date a Treasury Decision incorporating these amendments as final
regulations is published in the Federal Register.
0
Par. 13. Revise paragraphs (a)(1) and (f) of Sec. 1.6081-5 to read as
follows:
Sec. 1.6081-5 Extensions of time in the case of certain partnerships,
corporations and U.S. citizens and residents.
(a) * * *
(1) [The text of proposed Sec. 1.6081-5(a)(1) is the same as the
text of Sec. 1.6081-5T(a)(1) published elsewhere in this issue of the
Federal Register].
* * * * *
(f) Applicability date. The requirements of paragraph (a)(1) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 14. Revise paragraphs (a)(1) and (g) of Sec. 1.6081-6 to read as
follows:
Sec. 1.6081-6 Automatic extension of time to file estate or trust
income tax return.
(a) * * * (1) [The text of proposed Sec. 1.6081-6(a)(1) is the
same as the text of Sec. 1.6081-6T(a)(1) published elsewhere in this
issue of the Federal Register].
* * * * *
(g) Applicability date. The requirements of paragraph (a)(1) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
0
Par. 15. Revise the section heading and paragraphs (a), (b)(1) and (3),
and (c) through (f) of Sec. 1.6081-9 to read as follows:
Sec. 1.6081-9 Automatic extension of time to file exempt or political
organization returns.
(a) [The text of proposed Sec. 1.6081-9(a) is the same as the text
of Sec. 1.6081-9T(a)
[[Page 33470]]
published elsewhere in this issue of the Federal Register].
(b) * * *
(1) [The text of proposed Sec. 1.6081-9(b)(1) is the same as the
text of Sec. 1.6081-9T(b)(1) published elsewhere in this issue of the
Federal Register].
* * * * *
(3) [The text of proposed Sec. 1.6081-9(b)(3) is the same as the
text of Sec. 1.6081-9T(b)(3) published elsewhere in this issue of the
Federal Register].
* * * * *
(c) through (e) [The text of proposed Sec. 1.6081-9(c) through (e)
is the same as the text of Sec. 1.6081-9T(c) through (e) published
elsewhere in this issue of the Federal Register].
(f) Applicability date. The requirements of paragraphs (a), (b)(1)
and (3), and (c) through (e) of this section are applicable for returns
filed on or after the date a Treasury Decision incorporating these
amendments as final regulations is published in the Federal Register.
PART 31--EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT THE
SOURCE
0
Par. 16. The authority citation for part 31 continues to read in part
as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 17. Revise paragraph (a)(3) and add paragraph (g) to Sec.
31.6071(a)-1 to read as follows:
Sec. 31.6071(a)-1 Time for filing returns and other documents.
(a) * * *
(3) [The text of proposed Sec. 31.6071(a)-1(a)(3) is the same as
the text of Sec. 31.6071(a)-1T(a)(3) published elsewhere in this issue
of the Federal Register]
* * * * *
(g) Applicability date. The requirements of paragraph (a)(3) of
this section are applicable for returns filed on or after the date a
Treasury Decision incorporating these amendments as final regulations
is published in the Federal Register.
Kirsten Wielobob,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2017-15211 Filed 7-18-17; 4:15 pm]
BILLING CODE 4830-01-P
