Implementation of the Understandings Reached at the 2010 Australia Group (AG) Plenary Meeting and Other AG-Related Clarifications and Corrections to the EAR, 26583 [C1-2011-9613]
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Federal Register / Vol. 76, No. 89 / Monday, May 9, 2011 / Rules and Regulations
Authority: Pub. L. 110–140 (42 U.S.C.
17013), Pub. L. 110–329.
11. Section 611.101 is amended by
revising the introductory text to read as
follows:
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§ 611.101
Application evaluation.
(a) Eligibility screening. Applications
will be reviewed to determine whether
the applicant is eligible, the information
required under § 611.101 is complete,
and the proposed loan complies with
applicable statutes and regulations. DOE
can at any time reject an application, in
whole or in part, that does not meet
these requirements. Any additional
information submitted to DOE will be
treated as provided in 10 CFR 600.15
and must be marked as provided in 10
CFR 600.15(b).
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[FR Doc. 2011–11239 Filed 5–6–11; 8:45 am]
BILLING CODE 6450–01–P
DEPARTMENT OF COMMERCE
Bureau of Industry and Security
BILLING CODE 9613–P
[Docket No. 110106012–1013–01]
RIN 0694–AF04
Implementation of the Understandings
Reached at the 2010 Australia Group
(AG) Plenary Meeting and Other AGRelated Clarifications and Corrections
to the EAR
Correction
In rule document 2011–9613
appearing on pages 22017–22019 in the
issue of April 20, 2011, make the
following correction:
PART 774—[CORRECTED]
Supplement No. 1 to Part 774—
[Corrected]
On page 22019, in the first column,
instruction 4.c. is corrected to read as
follows:
c. By removing the phrase ‘‘Glass or
glasslined (including vitrified or
enameled coatings),’’ where it appears in
VerDate Mar<15>2010
17:08 May 06, 2011
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 31
[TD 9524]
RIN 1545–BG45
Extension of Withholding to Certain
Payments Made by Government
Entities
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations.
AGENCY:
This document contains final
regulations relating to withholding by
government entities. These 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 regulations
affect Federal, State, and local
government entities that will be
required to withhold and report tax
from payments to persons providing
property or services and also affect the
persons receiving payments for property
or services from the government
entities.
SUMMARY:
Effective Date: These regulations
are effective on May 9, 2011.
Applicability Date: For dates of
applicability, see §§ 31.3402(t)–1(d),
31.3402(t)–2(i), 31.3402(t)–3(g),
31.3402(t)–4(u), 31.3402(t)–5(e),
31.3402(t)–6(d), 31.3402(t)–7(b),
31.3406(g)–2(i), 31.6011(a)–4(d),
31.6051–5(g), 31.6071(a)–1(g), 31.6302–
1(n), and 31.6302–4(e).
FOR FURTHER INFORMATION CONTACT: A.G.
Kelley, (202) 622–6040 (not a toll-free
number).
DATES:
15 CFR Part 774
mstockstill on DSKH9S0YB1PROD with RULES
[FR Doc. C1–2011–9613 Filed 5–6–11; 8:45 am]
Application.
The information and materials
submitted in or in connection with
applications will be treated as provided
in 10 CFR 600.15 and must be marked
as provided in 10 CFR 600.15(b). An
application must include, at a
minimum, the following information
and materials:
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■ 12. Section 611.103 is amended by
revising paragraph (a) to read as follows:
§ 611.103
paragraph g.4, and adding in its place
the phrase ‘‘Glass (including vitrified or
enameled coating or glass lining);’’ and
Jkt 223001
SUPPLEMENTARY INFORMATION:
Background
This document contains amendments
to 26 CFR part 31 under section 3402(t)
of the Internal Revenue Code (Code).
This document also contains
amendments to 26 CFR part 31 under
sections 3406, 6011, 6051, 6071, and
6302 of the Code.
Section 3402(t) of the Code was added
by section 511 of the Tax Increase
Prevention and Reconciliation Act of
PO 00000
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Fmt 4700
Sfmt 4700
26583
2005, Public Law 109–222 (TIPRA), 120
Stat. 345, which was enacted into law
on May 17, 2006. Section 3402(t)(1)
provides that the Government of the
United States, every State, every
political subdivision thereof, and every
instrumentality of the foregoing
(including multi-State agencies) making
any payment to any person providing
any property or services (including any
payment made in connection with a
government voucher or certificate
program which functions as a payment
for property or services) shall deduct
and withhold from such payment a tax
in an amount equal to 3 percent of such
payment. Section 3402(t)(2) provides
exceptions to withholding under section
3402(t).
Proposed regulations under sections
3402(t), 3406, 6011, 6051, 6071, and
6302 of the Code were published in the
Federal Register on December 5, 2008
(REG–158747–06, 73 FR 74082, 2009–4
IRB 362).
After the issuance of the proposed
regulations, section 1511 of the
American Recovery and Reinvestment
Act of 2009, Public Law 111–5 (ARRA),
123 Stat. 115, 355, extended the
effective date of section 3402(t)
withholding to payments made after
December 31, 2011.
Notice 2010–91, 2010–52 IRB 915,
provided interim guidance on the
application of section 3402(t) to
payments by debit cards, credit cards,
stored value cards, and other payment
cards.
Written comments were received in
response to the proposed regulations,
and a public hearing was held on April
16, 2009. All comments are available at
https://www.regulations.gov or upon
request. After consideration of all the
comments, the proposed regulations are
adopted as amended by this Treasury
decision.
Summary of Comments and
Explanation of Provisions
The Treasury Department and the IRS
received numerous comments in
response to the proposed regulations, all
of which were considered in
formulating the final regulations.
Commenters generally expressed
concerns about the administrative
burdens of compliance and the revenue
effect on persons subject to section
3402(t) withholding. The final
regulations are intended to balance the
legislative intent to construct a
withholding and reporting regime for
payments by government entities for
property and services (other than those
specifically excepted under section
3402(t)(2)) with the goal of alleviating
administrative burdens on both
E:\FR\FM\09MYR1.SGM
09MYR1
Agencies
[Federal Register Volume 76, Number 89 (Monday, May 9, 2011)]
[Rules and Regulations]
[Page 26583]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: C1-2011-9613]
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DEPARTMENT OF COMMERCE
Bureau of Industry and Security
15 CFR Part 774
[Docket No. 110106012-1013-01]
RIN 0694-AF04
Implementation of the Understandings Reached at the 2010
Australia Group (AG) Plenary Meeting and Other AG-Related
Clarifications and Corrections to the EAR
Correction
In rule document 2011-9613 appearing on pages 22017-22019 in the
issue of April 20, 2011, make the following correction:
PART 774--[CORRECTED]
Supplement No. 1 to Part 774--[Corrected]
On page 22019, in the first column, instruction 4.c. is corrected
to read as follows:
c. By removing the phrase ``Glass or glasslined (including
vitrified or enameled coatings),'' where it appears in paragraph g.4,
and adding in its place the phrase ``Glass (including vitrified or
enameled coating or glass lining);'' and
[FR Doc. C1-2011-9613 Filed 5-6-11; 8:45 am]
BILLING CODE 9613-P