Withholding Under Internal Revenue Code Section 3402(t); Correction, 789 [E9-85]

Download as PDF 789 Proposed Rules Federal Register Vol. 74, No. 5 Thursday, January 8, 2009 This section of the FEDERAL REGISTER contains notices to the public of the proposed issuance of rules and regulations. The purpose of these notices is to give interested persons an opportunity to participate in the rule making prior to the adoption of the final rules. DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 31 [REG–158747–06] RIN 1545–BG45 Withholding Under Internal Revenue Code Section 3402(t); Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains a correction to a notice of proposed rulemaking (REG–158747–06) that was published in the Federal Register on Friday, December 5, 2008 (73 FR 74082) relating to withholding under section 3402(t) of the Internal Revenue Code. The proposed regulations reflect changes in the law made by the Tax Increase Prevention and Reconciliation Act of 2005 that require Federal, State, and local government entities to withhold income tax when making payments to persons providing property or services. These proposed regulations provide guidance to assist the government entities in complying with section 3402(t). The regulations also provide certain guidance to persons receiving payments for property or services from government entities. FOR FURTHER INFORMATION CONTACT: Jean Casey, (202) 622–6040 (not a toll-free number). SUPPLEMENTARY INFORMATION: erowe on PROD1PC63 with PROPOSALS-1 Background The correction notice that is the subject of this document is under sections 3402, 3406, 6011, 6051, 6071, and 6302 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG–158747–06) contains an error that may prove to be misleading and is in need of clarification. VerDate Nov<24>2008 13:57 Jan 07, 2009 Jkt 217001 Correction of Publication Accordingly, the publication of the notice of proposed rulemaking (REG– 158747–06), which was the subject of FR Doc. E8–28789, is corrected as follows: On page 74087, column 3, in the preamble, under the paragraph heading ‘‘Exception for Certain Payments Received by Nonresident Alien Individuals and Foreign Corporations’’, second paragraph of the column, line 7, the language ‘‘under 3402(t) would be unduly’’ is corrected to read ‘‘under section 3402(t) would be unduly’’. Guy Traynor, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E9–85 Filed 1–7–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Federal Emergency Management Agency [Docket ID FEMA–2008–0020; Internal Agency Docket No. FEMA–B–1029] Proposed Flood Elevation Determinations AGENCY: Federal Emergency Management Agency, DHS. ACTION: Proposed rule. SUMMARY: Comments are requested on the proposed Base (1 percent annualchance) Flood Elevations (BFEs) and proposed BFE modifications for the communities listed in the table below. The purpose of this notice is to seek general information and comment regarding the proposed regulatory flood elevations for the reach described by the downstream and upstream locations in the table below. The BFEs and modified BFEs are a part of the floodplain management measures that the community is required either to adopt or show evidence of having in effect in order to qualify or remain qualified for participation in the National Flood Insurance Program (NFIP). In addition, these elevations, once finalized, will be used by insurance agents and others to calculate appropriate flood insurance Frm 00001 Fmt 4702 FOR FURTHER INFORMATION CONTACT: William R. Blanton, Jr., Chief, Engineering Management Branch, Mitigation Directorate, Federal Emergency Management Agency, 500 C Street, SW., Washington, DC 20472, (202) 646–3151 or (e-mail) bill.blanton@dhs.gov. The Federal Emergency Management Agency (FEMA) proposes to make determinations of BFEs and modified BFEs for each community listed below, in accordance with section 110 of the Flood Disaster Protection Act of 1973, 42 U.S.C. 4104, and 44 CFR 67.4(a). These proposed BFEs and modified BFEs, together with the floodplain management criteria required by 44 CFR 60.3, are the minimum that are required. They should not be construed to mean that the community must change any existing ordinances that are more stringent in their floodplain management requirements. The community may at any time enact stricter requirements of its own, or pursuant to policies established by other Federal, State, or regional entities. These proposed elevations are used to meet the floodplain management requirements of the NFIP and are also used to calculate the appropriate flood insurance premium rates for new buildings built after these elevations are made final, and for the contents in these buildings. Comments on any aspect of the Flood Insurance Study and FIRM, other than the proposed BFEs, will be considered. SUPPLEMENTARY INFORMATION: 44 CFR Part 67 PO 00000 premium rates for new buildings and the contents in those buildings. DATES: Comments are to be submitted on or before April 8, 2009. ADDRESSES: The corresponding preliminary Flood Insurance Rate Map (FIRM) for the proposed BFEs for each community are available for inspection at the community’s map repository. The respective addresses are listed in the table below. You may submit comments, identified by Docket No. FEMA–B–1029, to William R. Blanton, Jr., Chief, Engineering Management Branch, Mitigation Directorate, Federal Emergency Management Agency, 500 C Street, SW., Washington, DC 20472, (202) 646–3151, or (e-mail) bill.blanton@dhs.gov. Sfmt 4702 E:\FR\FM\08JAP1.SGM 08JAP1

Agencies

[Federal Register Volume 74, Number 5 (Thursday, January 8, 2009)]
[Proposed Rules]
[Page 789]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-85]


========================================================================
Proposed Rules
                                                Federal Register
________________________________________________________________________

This section of the FEDERAL REGISTER contains notices to the public of 
the proposed issuance of rules and regulations. The purpose of these 
notices is to give interested persons an opportunity to participate in 
the rule making prior to the adoption of the final rules.

========================================================================


Federal Register / Vol. 74, No. 5 / Thursday, January 8, 2009 / 
Proposed Rules

[[Page 789]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 31

[REG-158747-06]
RIN 1545-BG45


Withholding Under Internal Revenue Code Section 3402(t); 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-158747-06) that was published in the Federal Register 
on Friday, December 5, 2008 (73 FR 74082) relating to withholding under 
section 3402(t) of the Internal Revenue Code.
    The proposed regulations reflect changes in the law made by the Tax 
Increase Prevention and Reconciliation Act of 2005 that require 
Federal, State, and local government entities to withhold income tax 
when making payments to persons providing property or services. These 
proposed regulations provide guidance to assist the government entities 
in complying with section 3402(t). The regulations also provide certain 
guidance to persons receiving payments for property or services from 
government entities.

FOR FURTHER INFORMATION CONTACT: Jean Casey, (202) 622-6040 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
sections 3402, 3406, 6011, 6051, 6071, and 6302 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-158747-06) 
contains an error that may prove to be misleading and is in need of 
clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-158747-06), which was the subject of FR Doc. E8-28789, is 
corrected as follows:
    On page 74087, column 3, in the preamble, under the paragraph 
heading ``Exception for Certain Payments Received by Nonresident Alien 
Individuals and Foreign Corporations'', second paragraph of the column, 
line 7, the language ``under 3402(t) would be unduly'' is corrected to 
read ``under section 3402(t) would be unduly''.

Guy Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E9-85 Filed 1-7-09; 8:45 am]
BILLING CODE 4830-01-P
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