Employment Taxes and Collection of Income Tax at Source, 15410-15411 [08-55507]
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Federal Register / Vol. 73, No. 57 / Monday, March 24, 2008 / Rules and Regulations
Interested parties may
submit comments at any time by any of
the following methods:
• E-mail:
DDTCResponseTeam@state.gov with an
appropriate subject line.
• Mail: Department of State,
Directorate of Defense Trade Controls,
Office of Defense Trade Controls Policy,
ATTN: Regulatory Change, Sri Lanka,
SA–1, 12th Floor, Washington, DC
20522–0112.
Persons with access to the Internet
may also view this notice by going to
the regulations.gov Web site at https://
regulations.gov/index.cfm.
FOR FURTHER INFORMATION CONTACT:
Director Ann Ganzer, Office of Defense
Trade Controls Policy, Department of
State, Telephone (202) 663–2792 or Fax
(202) 261–8199; E-mail
DDTCResponseTeam@state.gov. ATTN:
Regulatory Change, Sri Lanka.
SUPPLEMENTARY INFORMATION: In
accordance with the Department of
State, Foreign Operations, and Related
Programs Appropriations Act, 2008,
Section 126.1 of the ITAR is amended
to make it United States policy to deny
licenses and other approvals to export
or otherwise transfer defense articles
and defense services to Sri Lanka
except, on a case-by-case basis, for
technical data or equipment made
available for the limited purposes of
maritime and air surveillance and
communications.
ADDRESSES:
Regulatory Analysis and Notices
Administrative Procedure Act
This amendment involves a foreign
affairs function of the United States and,
therefore, is not subject to the
procedures contained in 5 U.S.C. 553
and 554.
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Regulatory Flexibility Act
Since this amendment involves a
foreign affairs function of the United
States, it does not require analysis under
the Regulatory Flexibility Act.
Unfunded Mandates Reform Act of 1995
This amendment does not involve a
mandate that will result in the
expenditure by State, local, and tribal
governments, in the aggregate, or by the
private sector, of $100 million or more
in any year and it will not significantly
or uniquely affect small governments.
Therefore, no actions were deemed
necessary under the provisions of the
Unfunded Mandates Reform Act of
1995.
Small Business Regulatory Enforcement
Fairness Act of 1996
This amendment has been found not
to be a major rule within the meaning
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of the Small Business Regulatory
Enforcement Fairness Act of 1996.
Executive Orders 12372 and 13132
This amendment will not have
substantial direct effects on the States,
on the relationship between the national
government and the States, or on the
distribution of power and
responsibilities among the various
levels of government. Therefore, in
accordance with Executive Order 13132,
it is determined that this amendment
does not have sufficient federalism
implications to require consultations or
warrant the preparation of a federalism
summary impact statement. The
regulations implementing Executive
Order 12372 regarding
intergovernmental consultation on
Federal programs and activities do not
apply to this amendment.
Executive Order 12866
This amendment is exempt from
review under Executive Order 12866,
but has been reviewed internally by the
Department of State to ensure
consistency with the purposes thereof.
Paperwork Reduction Act
This rule does not impose any new
reporting or recordkeeping requirements
subject to the Paperwork Reduction Act,
44 U.S.C. Chapter 35.
List of Subjects in 22 CFR Part 126
Arms and munitions, Exports.
Accordingly, for the reasons set forth
above, Title 22, Chapter I, Subchapter
M, part 126 is amended as follows:
I
PART 126—GENERAL POLICIES AND
PROVISIONS
1. The authority citation for part 126
is revised to read as follows:
I
Authority: Secs. 2, 38, 40, 42 and 71, Pub.
L. 90–629, 90 Stat. 744 (22 U.S.C. 2752, 2778,
2780, 2791 and 2797); E.O. 11958, 42 FR
4311; 3 CFR, 1977 Comp., p.79; 22 U.S.C.
2651a; 22 U.S.C. 287c; E.O. 12918, 59 FR
28205; 3 CFR, 1994 Comp., p.899; Sec. 1225,
Pub. L. 108–375.
2. Section 126.1 is amended by adding
paragraph (n) to read as follows:
I
§ 126.1 Prohibited exports and sales to
certain countries.
*
*
*
*
*
(n) Sri Lanka. It is the policy of the
United States to deny licenses and other
approvals to export or otherwise transfer
defense articles and services to Sri
Lanka except, on a case-by-case basis,
for technical data or equipment made
available for the limited purposes of
maritime and air surveillance and
communications.
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Dated: March 10, 2008.
John C. Rood,
Acting Under Secretary for Arms Control and
International Security, Department of State.
[FR Doc. E8–5890 Filed 3–21–08; 8:45 am]
BILLING CODE 4710–25–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
Employment Taxes and Collection of
Income Tax at Source
CFR Correction
In Title 26 of the Code of Federal
Regulations, Parts 30 to 39, revised as of
April 1, 2007, in § 31.3121(s)–1, on page
104, paragraph (b)(2)(iii) is corrected
and, on page 107, paragraph (c)(2)(iii) is
revised to read as follows:
§ 31.3121(s)–1 Concurrent employment by
related corporations with common
paymaster.
*
*
*
*
*
(b) * * *
(2) * * *
(iii) Examples. The rules of this
subparagraph are illustrated by the
following examples:
Example 1. S, T, U, and V are related
corporations with 2,000 employees
collectively. Forty of these employees are
concurrently employed by two or more of the
corporations, during a calendar quarter. The
four corporations arrange for S to disburse
remuneration to thirty of these forty
employees for their services. Under these
facts, S is the common paymaster of S, T, U,
and V with respect to the thirty employees.
S is not a common paymaster with respect to
the remaining employees.
Example 2. (a) W, X, Y, and Z are related
corporations. The corporations collectively
have 20,000 employees. Two hundred of the
employees are top-level executives and
managers, sixty of whom are concurrently
employed by two or more of the corporations
during a calendar quarter. Six thousand of
the employees are skilled artisans, all of
whom are concurrently employed by two or
more of the corporations during the calendar
year. The four corporations arrange for Z to
disburse remuneration to the sixty executives
who are concurrently employed by two or
more of the corporations. W and X arrange
for X to disburse remuneration to the artisans
who are concurrently employed by W and X.
(b) A is an executive who is concurrently
employed only by W, Y, and Z during the
calendar year. Under these facts, Z is a
common paymaster for W, Y, and Z with
respect to A. Assuming that the other
requirements of this section are met, the
amount of the tax liability under sections
3102 and 3111 is determined as if Z were A’s
only employer for the calendar quarter.
(c) B is a skilled artisan who is
concurrently employed only by W and X
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Federal Register / Vol. 73, No. 57 / Monday, March 24, 2008 / Rules and Regulations
during the calendar year. Under these facts,
X is a common paymaster for S and X with
respect to B. Assuming that the other
requirements of this section are met, the
amount of the tax liability under sections
3102 and 3111 is determined as if X were B’s
only employer for the calendar quarter.
*
*
*
*
*
(c) * * *
(2) * * *
(iii) [Reserved]. For further guidance,
see § 31.3121(s)–1T(c)(2)(iii).
*
*
*
*
*
[FR Doc. 08–55507 Filed 3–21–08; 8:45 am]
BILLING CODE 1505–01–D
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R06–OAR–2006–0871; FRL–8545–2]
Approval and Promulgation of Air
Quality Implementation Plans;
Louisiana; Approval of 8-Hour Ozone
Section 110(a)(1) Maintenance Plans
for the Parishes of Lafayette and
Lafourche
Environmental Protection
Agency (EPA).
ACTION: Direct final rule.
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AGENCY:
SUMMARY: EPA is approving revisions to
the Louisiana State Implementation
Plan (SIP) concerning the 8-hour ozone
maintenance plans for the parishes of
Lafayette and Lafourche. On October 13,
2006 and December 19, 2006, the State
of Louisiana submitted maintenance
plans for Lafayette and Lafourche
Parishes, respectively, which ensure
continued attainment of the 8-hour
ozone National Ambient Air Quality
Standard (NAAQS) through the year
2014. These maintenance plans meet the
statutory and regulatory requirements,
and are consistent with EPA’s guidance.
EPA is approving the revisions pursuant
to section 110 of the Federal Clean Air
Act (CAA).
DATES: This rule is effective on May 23,
2008 without further notice, unless EPA
receives relevant adverse comment by
April 23, 2008. If EPA receives such
comment, EPA will publish a timely
withdrawal in the Federal Register
informing the public that this rule will
not take effect.
ADDRESSES: Submit your comments,
identified by Docket No. EPA–R06–
OAR–2006–0871, by one of the
following methods:
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the on-line
instructions for submitting comments.
• EPA Region 6 ‘‘Contact Us’’ Web
site: https://epa.gov/region6/
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16:13 Mar 21, 2008
Jkt 214001
r6coment.htm. Please click on ‘‘6PD’’
(Multimedia) and select ‘‘Air’’ before
submitting comments.
• E-mail: Mr. Guy Donaldson at
donaldson.guy@epa.gov. Please also
send a copy by e-mail to the person
listed in the FOR FURTHER INFORMATION
CONTACT section below.
• Fax: Mr. Guy Donaldson, Chief, Air
Planning Section (6PD–L), at fax
number 214–665–7263.
• Mail: Mr. Guy Donaldson, Chief,
Air Planning Section (6PD–L),
Environmental Protection Agency, 1445
Ross Avenue, Suite 1200, Dallas, Texas
75202–2733.
• Hand or Courier Delivery: Mr. Guy
Donaldson, Chief, Air Planning Section
(6PD–L), Environmental Protection
Agency, 1445 Ross Avenue, Suite 1200,
Dallas, Texas 75202–2733. Such
deliveries are accepted only between the
hours of 8 a.m. and 4 p.m. weekdays
except for legal holidays. Special
arrangements should be made for
deliveries of boxed information.
Instructions: Direct your comments to
Docket ID No. EPA–R06–OAR–2006–
0871. EPA’s policy is that all comments
received will be included in the public
docket without change and may be
made available online at
www.regulations.gov, including any
personal information provided, unless
the comment includes information
claimed to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Do not submit information that you
consider to be CBI or otherwise
protected through www.regulations.gov
or e-mail. The www.regulations.gov Web
site is an ‘‘anonymous access’’ system,
which means EPA will not know your
identity or contact information unless
you provide it in the body of your
comment. If you send an e-mail
comment directly to EPA without going
through www.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, EPA recommends that you
include your name and other contact
information in the body of your
comment and with any disk or CD–ROM
you submit. If EPA cannot read your
comment due to technical difficulties
and cannot contact you for clarification,
EPA may not be able to consider your
comment. Electronic files should avoid
the use of special characters, any form
of encryption, and be free of any defects
or viruses.
Docket: All documents in the docket
are listed in the www.regulations.gov
index. Although listed in the index,
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15411
some information is not publicly
available, e.g., CBI or other information
whose disclosure is restricted by statute.
Certain other material, such as
copyrighted material, will be publicly
available only in hard copy. Publicly
available docket materials are available
either electronically in
www.regulations.gov or in hard copy at
the Air Planning Section (6PD–L),
Environmental Protection Agency, 1445
Ross Avenue, Suite 700, Dallas, Texas
75202–2733. The file will be made
available by appointment for public
inspection in the Region 6 FOIA Review
Room between the hours of 8:30 a.m.
and 4:30 p.m. weekdays except for legal
holidays. Contact the person listed in
the FOR FURTHER INFORMATION CONTACT
paragraph below or Mr. Bill Deese at
214–665–7253 to make an appointment.
If possible, please make the
appointment at least two working days
in advance of your visit. There will be
a 15 cent per page fee for making
photocopies of documents. On the day
of the visit, please check in at the EPA
Region 6 reception area at 1445 Ross
Avenue, Suite 700, Dallas, Texas.
The State submittal is also available
for public inspection at the State Air
Agency listed below during official
business hours by appointment:
Louisiana Department of Environmental
Quality, Public Records Center, Room
127, 602 N. Fifth Street, Baton Rouge,
Louisiana 70821.
FOR FURTHER INFORMATION CONTACT: Paul
Kaspar, Air Planning Section (6PD–L),
Environmental Protection Agency,
Region 6, 1445 Ross Avenue, Suite 700,
Dallas, Texas 75202–2733, telephone
(214) 665–7459; fax number 214–665–
7263; e-mail address
kaspar.paul@epa.gov.
SUPPLEMENTARY INFORMATION:
Throughout this document, whenever
‘‘we’’ ‘‘us’’ or ‘‘our’’ is used, we mean
the EPA.
Outline
I. Background
II. Analysis of the State’s Submittals
III. Final Action
IV. Statutory and Executive Order Reviews
I. Background
Under section 107 of the 1977 CAA,
Louisiana’s Lafayette and Lafourche
Parishes were designated as
nonattainment areas because they did
not meet the National Ambient Air
Quality Standards (NAAQS) for 1-hour
ozone (40 CFR 81.319). As required by
section 110 of the CAA, the state of
Louisiana submitted a SIP to EPA on
December 10, 1979. EPA approved this
SIP on October 29, 1981 (46 FR 53412).
Under the 1990 CAA Amendments, the
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]]>Agencies
[Federal Register Volume 73, Number 57 (Monday, March 24, 2008)]
[Rules and Regulations]
[Pages 15410-15411]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 08-55507]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
Employment Taxes and Collection of Income Tax at Source
CFR Correction
In Title 26 of the Code of Federal Regulations, Parts 30 to 39,
revised as of April 1, 2007, in Sec. 31.3121(s)-1, on page 104,
paragraph (b)(2)(iii) is corrected and, on page 107, paragraph
(c)(2)(iii) is revised to read as follows:
Sec. 31.3121(s)-1 Concurrent employment by related corporations with
common paymaster.
* * * * *
(b) * * *
(2) * * *
(iii) Examples. The rules of this subparagraph are illustrated by
the following examples:
Example 1. S, T, U, and V are related corporations with 2,000
employees collectively. Forty of these employees are concurrently
employed by two or more of the corporations, during a calendar
quarter. The four corporations arrange for S to disburse
remuneration to thirty of these forty employees for their services.
Under these facts, S is the common paymaster of S, T, U, and V with
respect to the thirty employees. S is not a common paymaster with
respect to the remaining employees.
Example 2. (a) W, X, Y, and Z are related corporations. The
corporations collectively have 20,000 employees. Two hundred of the
employees are top-level executives and managers, sixty of whom are
concurrently employed by two or more of the corporations during a
calendar quarter. Six thousand of the employees are skilled
artisans, all of whom are concurrently employed by two or more of
the corporations during the calendar year. The four corporations
arrange for Z to disburse remuneration to the sixty executives who
are concurrently employed by two or more of the corporations. W and
X arrange for X to disburse remuneration to the artisans who are
concurrently employed by W and X.
(b) A is an executive who is concurrently employed only by W, Y,
and Z during the calendar year. Under these facts, Z is a common
paymaster for W, Y, and Z with respect to A. Assuming that the other
requirements of this section are met, the amount of the tax
liability under sections 3102 and 3111 is determined as if Z were
A's only employer for the calendar quarter.
(c) B is a skilled artisan who is concurrently employed only by
W and X
[[Page 15411]]
during the calendar year. Under these facts, X is a common paymaster
for S and X with respect to B. Assuming that the other requirements
of this section are met, the amount of the tax liability under
sections 3102 and 3111 is determined as if X were B's only employer
for the calendar quarter.
* * * * *
(c) * * *
(2) * * *
(iii) [Reserved]. For further guidance, see Sec. 31.3121(s)-
1T(c)(2)(iii).
* * * * *
[FR Doc. 08-55507 Filed 3-21-08; 8:45 am]
BILLING CODE 1505-01-D
