Dividend Equivalents From Sources Within the United States; Correction, 13968-13969 [2012-5315]
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13968
Federal Register / Vol. 77, No. 46 / Thursday, March 8, 2012 / Rules and Regulations
automated. Use of on-line applications
in the private sector also is fairly
standard—such as applications to
academic institutions; for car loans; for
mortage application and refinancing; for
employment, and the like. Fully
automating the FAA airman medical
certification application process will
improve efficiency, lead to reduced
errors with applicant data, allow for
more seamless processing, and save
considerable resources by eliminating
the recurrent cycle of printing,
distributing, reprinting, and
redistributing paper forms.
Individuals who may not be familiar
with ‘‘FAA MedXpress’’ may access it
on the FAA public Web site at https://
medxpress.faa.gov.
Issued in Washington, DC, on March 1,
2012.
Frederick E. Tilton,
Federal Air Surgeon.
[FR Doc. 2012–5655 Filed 3–7–12; 8:45 am]
BILLING CODE 4910–13–P
SOCIAL SECURITY ADMINISTRATION
20 CFR Parts 404 and 416
[Docket No. SSA–2011–0094]
Requiring Electronic Filing of Select
Appeals by Certain Claimant
Representatives
Social Security Administration.
Revised notification of
implementation of requirement.
AGENCY:
ACTION:
We are revising the
Notification of implementation of
requirement we published on January
31, 2012 (77 FR 4653). We are clarifying
the requirement that appointed
representatives file certain appeals
using our electronic systems in matters
for which the representatives request
direct fee payment. Specifically, we are
clarifying that the electronic filing
requirement includes both the
submission of the forms we require to
file the appeal request and the Disability
Report—Appeal. This is the first service
required under the regulation we
published on September 12, 2011 (76 FR
56107), Requiring Use of Electronic
Services.
SUMMARY:
The effective date of this revised
notification of implementation of
requirement is March 16, 2012.
FOR FURTHER INFORMATION CONTACT:
Joann S. Anderson, Social Security
Administration, Office of Income
Security Programs, 6401 Security
Boulevard, Baltimore, MD 21235–6401,
(410) 965–6716.
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DATES:
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For information on eligibility or filing
for benefits, call our national toll-free
number, 1–800–772–1213 or TTY
1–800–325–0778, or visit our Internet
site, Social Security Online, at https://
www.socialsecurity.gov.
SUPPLEMENTARY INFORMATION:
Requiring Electronic Filing of Appeals
On September 12, 2011, we published
final rules that require representatives to
conduct business with us electronically
at the times and in the manner we
prescribe on matters for which the
representative requests direct fee
payment. At the time, we did not
require representatives to use any
specific electronic service. Rather, in the
preamble to the final rule (76 FR 56107),
we stated that, ‘‘Once we determine that
we should make a particular electronic
service publicly available because it
works well, we will publish a notice in
the Federal Register. The notice will
contain the new requirement(s) and a
list of all established electronic service
requirements.’’ We also said in the
preamble that we would adjust the
burden for affected Office of
Management and Budget (OMB)
approved collections before requiring
representatives to use the collections’
electronic versions. We published
notices on December 1, 2011 (76 FR
74838) and January 31, 2012 (77 FR
4857) concerning the burden adjustment
for the affected electronic services under
OMB No. 0960–0144, Disability ReportAppeal, OMB No. 0960–0269 (Request
for Hearing by Administrative Law
Judge), and OMB No. 0960–0622,
Request for Reconsideration.
On January 31, 2012, we published a
notification of implementation of
requirement in the Federal Register
providing information about the first
required electronic service under the
final rules that we published in
September 2011. We are now clarifying
that requirement.
As of March 16, 2012, we will begin
mandating electronic filing of certain
appeals in each matter in which a
representative requests direct payment
of the authorized fee. This electronic
filing requirement includes the filing of
a request for reconsideration or for a
hearing by an administrative law judge
for disability claims under title II of the
Social Security Act (Act) or
Supplemental Security Income claims
based on disability or blindness under
title XVI of the Act denied for medical
reasons. To satisfy this electronic filing
requirement, the representative must
submit both the request for
reconsideration or hearing and the
electronic Disability Report—Appeal,
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using our Internet Appeals web portal
found at www.socialsecurity.gov. The
Internet Appeals web process utilizes
electronic versions of OMB’s approved
information collection instruments: the
Request for Reconsideration (OMB No.
0960–0622), the Request for Hearing by
Administrative Law Judge (OMB No.
0960–0269), and the Disability Report—
Appeal (OMB No. 0960–0144).
A representative has an affirmative
duty to comply with this requirement.
We may investigate to determine if a
representative purposefully violated this
duty or is attempting to circumvent our
rules. We may sanction a representative
who does not follow these rules.
However, we will not reject or delay a
claimant’s request or process it
differently if a representative fails to
comply with this electronic filing
requirement.
Claimants, whether they are
represented or not, and representatives
who are not eligible for or who do not
request direct fee payment on a matter,
may continue to file all appeal requests
either electronically, on paper, or in any
manner we prescribe.
Additional Information
Additional information is available on
our Representing Claimants Web site at
https://www.ssa.gov/representation/or it
can be obtained by writing to: Social
Security Administration, Office of
Public Inquiries, Windsor Park
Building, 6401 Security Boulevard,
Baltimore, MD 21235.
(Catalog of Federal Domestic Assistance
Program Nos. 96.001, Social SecurityDisability Insurance; 96.002, Social SecurityRetirement Insurance; 96.004, Social
Security-Survivors Insurance; and 96.006,
Supplemental Security Income)
Dated: March 5, 2012.
Michael J. Astrue,
Commissioner of Social Security.
[FR Doc. 2012–5673 Filed 3–7–12; 8:45 am]
BILLING CODE 4191–02–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9572]
RIN 1545–BK53
Dividend Equivalents From Sources
Within the United States; Correction
Internal Revenue Service (IRS).
Temporary regulations;
correcting amendment.
AGENCY:
ACTION:
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Federal Register / Vol. 77, No. 46 / Thursday, March 8, 2012 / Rules and Regulations
This document contains
corrections to temporary regulations (TD
9572), relating to dividend equivalents
from sources within the United States.
DATES: Effective Date: March 8, 2012
and is applicable January 23, 2012.
FOR FURTHER INFORMATION CONTACT:
D. Peter Merkel (202) 622–3870.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The temporary regulations that are the
subject of these corrections are under
section 1441 of the Internal Revenue
Code.
Need for Correction
As published, temporary regulations
(TD 9572), published in the Federal
Register on January 23, 2012 (77 FR
3108) contains errors which may prove
to be misleading and are in need of
clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
otherwise provided in paragraph
(a)(3)(iii) of this section, a withholding
agent that pays amounts attributable to
a notional principal contract described
in § 1.863–7T(a) or § 1.988–2(e) shall
have no obligation to withhold on the
amounts paid under the terms of the
notional principal contract regardless of
whether a withholding certificate is
provided. * * *
*
*
*
*
*
§ 1.1441–7
[Amended]
Par. 4. Section 1441–7 is amended by
revising the introductory text of
paragraph (a)(3) and Example 6 to read
as follows:
■
§ 1.1441–7 General provision relating to
withholding agents.
(a) * * *
(3) Examples. The following examples
illustrate the rules of paragraph (a) of
this section:
*
*
*
*
*
Example 6. [Reserved]. For further
guidance, see § 1.1441–7T(a)(3)
Example 6.
Correction of Publication
*
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
*
*
*
*
Guy R. Traynor,
Federal Register Liaison, Publication and
Regulations, Legal Processing Division,
Associate Chief Counsel (Procedure and
Administration).
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
[FR Doc. 2012–5315 Filed 3–7–12; 8:45 am]
BILLING CODE 4830–01–P
Authority: 26 U.S.C. 7805 * * *
§ 1.1441–4
DEPARTMENT OF LABOR
[Amended].
■
Par. 2. Section 1.1441–4 is amended
by revising paragraphs (a)(3)(i) and
(a)(3)(iii) to read as follows:
Occupational Safety and Health
Administration
§ 1.1441–4 Exemptions from withholding
for certain effectively connected income
and other amounts.
29 CFR Part 1910
(a) * * *
(3) * * *
(i) [Reserved]. For further guidance,
see § 1.1441–4T(a)(3)(i).
*
*
*
*
*
(iii) [Reserved]. For further guidance,
see § 1.1441–4T(a)(3)(iii).
*
*
*
*
*
RIN 1218–AC64
§ 1.1441–4T
[Amended]
Par. 3. Section 1.1441–4T is amended
by revising the first sentence of
paragraph (a)(3)(i) to read as follows:
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■
§ 1.1441–4T Exemptions from withholding
for certain effectively connected income
and other amounts (temporary).
(a) * * *
*
*
*
*
(3) Income on notional principal
contracts—(i) General rule. Except as
*
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[Docket No. OSHA–2011–0183]
Revising Standards Referenced in the
Acetylene Standard
Occupational Safety and Health
Administration (OSHA), Department of
Labor.
ACTION: Final rule; confirmation of
effective date.
AGENCY:
OSHA is confirming the
effective date of its direct final rule that
revises the Acetylene Standard for
general industry by updating the
reference to a standard published by a
standards-developing organization, the
Compressed Gas Association. In the
December 5, 2011, direct final rule,
OSHA stated that it would withdraw the
companion proposed rule and confirm
the effective date of the direct final rule
SUMMARY:
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13969
if the Agency received no significant
adverse comments. OSHA did not
receive significant adverse comments on
the direct final rule. Therefore, OSHA is
confirming that the direct final rule will
become effective on March 5, 2012.
DATES: The direct final rule published
on December 5, 2011 (76 FR 75782), is
effective on March 5, 2012. For the
purposes of judicial review, OSHA
considers March 5, 2012, as the date of
issuance.
FOR FURTHER INFORMATION CONTACT:
General information and press inquiries:
Contact Frank Meilinger, Director,
OSHA Office of Communications, Room
N–3647, U.S. Department of Labor, 200
Constitution Avenue NW., Washington,
DC 20210; telephone: (202) 693–1999.
Technical information: Contact Ken
Stevanus, Directorate of Standards and
Guidance, Room N–3609, OSHA, U.S.
Department of Labor, 200 Constitution
Avenue NW., Washington, DC 20210;
telephone: (202) 693–2260; fax: (202)
693–1663.
Copies of this Federal Register notice.
Electronic copies of this Federal
Register notice are available at https://
www.regulations.gov. This Federal
Register notice, as well as news releases
and other relevant information, also is
available at OSHA’s Web page at https://
www.osha.gov.
ADDRESSES: In compliance with 28
U.S.C. 2112(a), OSHA designates the
Associate Solicitor of Labor for
Occupational Safety and Health as the
recipient of petitions for review of the
final standard. Contact Joseph M.
Woodward, Associate Solicitor at the
Office of the Solicitor, Room S–4004,
U.S. Department of Labor, 200
Constitution Avenue NW., Washington,
DC 20210; telephone: (202) 693–5445.
SUPPLEMENTARY INFORMATION: On
December 5, 2011, OSHA published a
direct final rule (DFR) in the Federal
Register that revised the Acetylene
Standard for general industry by
updating a reference to the Compressed
Gas Association (GGA) acetylene
standard (see 76 FR 75782). In the DFR,
OSHA deleted reference to CGA G–1–
2003 and replaced it with CGA G–1–
2009. In that Federal Register
document, OSHA also stated that it
would confirm the effective date of the
DFR if the Agency received no
significant adverse comments.
OSHA received one comment on the
DFR, which it determined was not a
significant adverse comment. The
commenter observed differences
between provisions of the most recent
Compressed Gas Association acetylene
standard (CGA G–1–2009) and
provisions of OSHA’s oxygen-fuel gas
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]]>Agencies
[Federal Register Volume 77, Number 46 (Thursday, March 8, 2012)]
[Rules and Regulations]
[Pages 13968-13969]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-5315]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9572]
RIN 1545-BK53
Dividend Equivalents From Sources Within the United States;
Correction
AGENCY: Internal Revenue Service (IRS).
ACTION: Temporary regulations; correcting amendment.
-----------------------------------------------------------------------
[[Page 13969]]
SUMMARY: This document contains corrections to temporary regulations
(TD 9572), relating to dividend equivalents from sources within the
United States.
DATES: Effective Date: March 8, 2012 and is applicable January 23,
2012.
FOR FURTHER INFORMATION CONTACT: D. Peter Merkel (202) 622-3870.
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the subject of these corrections
are under section 1441 of the Internal Revenue Code.
Need for Correction
As published, temporary regulations (TD 9572), published in the
Federal Register on January 23, 2012 (77 FR 3108) contains errors which
may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendments:
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 * * *
Sec. 1.1441-4 [Amended].
0
Par. 2. Section 1.1441-4 is amended by revising paragraphs (a)(3)(i)
and (a)(3)(iii) to read as follows:
Sec. 1.1441-4 Exemptions from withholding for certain effectively
connected income and other amounts.
(a) * * *
(3) * * *
(i) [Reserved]. For further guidance, see Sec. 1.1441-4T(a)(3)(i).
* * * * *
(iii) [Reserved]. For further guidance, see Sec. 1.1441-
4T(a)(3)(iii).
* * * * *
Sec. 1.1441-4T [Amended]
0
Par. 3. Section 1.1441-4T is amended by revising the first sentence of
paragraph (a)(3)(i) to read as follows:
Sec. 1.1441-4T Exemptions from withholding for certain effectively
connected income and other amounts (temporary).
(a) * * *
* * * * *
(3) Income on notional principal contracts--(i) General rule.
Except as otherwise provided in paragraph (a)(3)(iii) of this section,
a withholding agent that pays amounts attributable to a notional
principal contract described in Sec. 1.863-7T(a) or Sec. 1.988-2(e)
shall have no obligation to withhold on the amounts paid under the
terms of the notional principal contract regardless of whether a
withholding certificate is provided. * * *
* * * * *
Sec. 1.1441-7 [Amended]
0
Par. 4. Section 1441-7 is amended by revising the introductory text of
paragraph (a)(3) and Example 6 to read as follows:
Sec. 1.1441-7 General provision relating to withholding agents.
(a) * * *
(3) Examples. The following examples illustrate the rules of
paragraph (a) of this section:
* * * * *
Example 6. [Reserved]. For further guidance, see Sec. 1.1441-
7T(a)(3)
Example 6.
* * * * *
Guy R. Traynor,
Federal Register Liaison, Publication and Regulations, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2012-5315 Filed 3-7-12; 8:45 am]
BILLING CODE 4830-01-P
