Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction, 59228 [2013-23411]

Download as PDF 59228 Federal Register / Vol. 78, No. 187 / Thursday, September 26, 2013 / Rules and Regulations Issued in Washington, DC, on September 19, 2013. Mark W. Bury, Acting Assistant Chief Counsel for International Law, Legislation and Regulations. John S. Duncan, Director, Flight Standards Service. [FR Doc. 2013–23516 Filed 9–24–13; 11:15 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 53 [TD 9629] RIN 1545–BL58 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction Internal Revenue Service (IRS), Treasury. ACTION: Final and temporary regulations; correction AGENCY: This document contains corrections to final and temporary regulations (TD 9629) that were published in the Federal Register on Thursday, August 15, 2013 (78 FR 49681). The regulations provide guidance to charitable hospital organizations regarding the requirement of a return to accompany payment of the excise tax, enacted as part of the Patient Protection and Affordable Care Act of 2010, for failure to meet the community health needs assessment (CHNA) requirements for any taxable year. DATES: This correction is effective on September 26, 2013 and applicable beginning August 15, 2013. FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, at (202) 622–6070 (not a toll free number). SUPPLEMENTARY INFORMATION: mstockstill on DSK4VPTVN1PROD with RULES SUMMARY: VerDate Mar<15>2010 17:00 Sep 25, 2013 Jkt 229001 Background The final and temporary regulations (TD 9629) that are the subject of this correction relate to the reporting of the excise tax under section 4959 of the Internal Revenue Code. Need for Correction As published, the final and temporary regulations (TD 9629) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the final and temporary regulations (TD 9629), that are the subject of FR Doc. 2013–19931, are corrected as follows: ■ 1. In the heading, the subagency should read ‘‘Internal Revenue Service’’. ■ 2. On page 49682, column 1, in the preamble, under the paragraph heading ‘‘Background’’, line 7 from the top of the page, the language ‘‘Excise Taxes under Chapters 41 and 42’’ is corrected to read ‘‘Excise Taxes Under Chapters 41 and 42’’. ■ 3. On page 49682, column 1, in the preamble, under the paragraph heading ‘‘Background’’, line 16 from the top of the page, the language ‘‘Federal Register (REG–130233–11; 78’’ is corrected to read ‘‘Federal Register (REG–106499– 12; 78’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2013–23411 Filed 9–25–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY ACTION: Correcting amendments. The Department of the Treasury published a document in the Federal Register on July 31, 2013 (78 FR 46426), revising the Uniform Offering Circular to accommodate the public offering of floating rate notes. This document corrects the final regulations by revising an error in some equations and by restating a variable. SUMMARY: DATES: Effective September 26, 2013. Lori Santamorena, Executive Director, or Chuck Andreatta, Associate Director, Government Securities Regulations Staff, Bureau of the Fiscal Service, Department of the Treasury, (202) 504– 3632. FOR FURTHER INFORMATION CONTACT: This is the third set of corrections. The first set of corrections was published in the Federal Register on August 19, 2013 (78 FR 50335). The second set of corrections was published in the Federal Register on August 27, 2013 (78 FR 52857). This document augments those corrections. SUPPLEMENTARY INFORMATION: List of Subjects in 31 CFR Part 356 Bonds, Federal Reserve System, Government Securities, Securities. Accordingly, 31 CFR part 356 is corrected by making the following correcting amendments: PART 356—SALE AND ISSUE OF MARKETABLE BOOK-ENTRY TREASURY BILLS, NOTES, AND BONDS (DEPARTMENT OF THE TREASURY CIRCULAR, PUBLIC DEBT SERIES NO. 1–93) Fiscal Service 1. The authority citation for part 356 continues to read as follows: ■ 31 CFR Part 356 [Docket No. Fiscal–BPD–2013–0001] Sale and Issue of Marketable BookEntry Treasury Bills, Notes, and Bonds; Corrections AGENCY: PO 00000 Fiscal Service, Treasury. Frm 00066 Fmt 4700 Sfmt 4700 Authority: 5 U.S.C. 301; 31 U.S.C. 3102, et seq.; 12 U.S.C. 391. 2. In Appendix B to Part 356: a. In Section IV, subsection C, in the Formula, remove the first equation ■ ■ E:\FR\FM\26SER1.SGM 26SER1

Agencies

[Federal Register Volume 78, Number 187 (Thursday, September 26, 2013)]
[Rules and Regulations]
[Page 59228]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-23411]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[TD 9629]
RIN 1545-BL58


Requirement of a Section 4959 Excise Tax Return and Time for 
Filing the Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction

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SUMMARY: This document contains corrections to final and temporary 
regulations (TD 9629) that were published in the Federal Register on 
Thursday, August 15, 2013 (78 FR 49681). The regulations provide 
guidance to charitable hospital organizations regarding the requirement 
of a return to accompany payment of the excise tax, enacted as part of 
the Patient Protection and Affordable Care Act of 2010, for failure to 
meet the community health needs assessment (CHNA) requirements for any 
taxable year.

DATES: This correction is effective on September 26, 2013 and 
applicable beginning August 15, 2013.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, at (202) 622-6070 
(not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final and temporary regulations (TD 9629) that are the subject 
of this correction relate to the reporting of the excise tax under 
section 4959 of the Internal Revenue Code.

Need for Correction

    As published, the final and temporary regulations (TD 9629) contain 
errors that may prove to be misleading and are in need of 
clarification.

Correction of Publication

    Accordingly, the final and temporary regulations (TD 9629), that 
are the subject of FR Doc. 2013-19931, are corrected as follows:

0
1. In the heading, the subagency should read ``Internal Revenue 
Service''.
0
2. On page 49682, column 1, in the preamble, under the paragraph 
heading ``Background'', line 7 from the top of the page, the language 
``Excise Taxes under Chapters 41 and 42'' is corrected to read ``Excise 
Taxes Under Chapters 41 and 42''.
0
3. On page 49682, column 1, in the preamble, under the paragraph 
heading ``Background'', line 16 from the top of the page, the language 
``Federal Register (REG-130233-11; 78'' is corrected to read ``Federal 
Register (REG-106499-12; 78''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2013-23411 Filed 9-25-13; 8:45 am]
BILLING CODE 4830-01-P