Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction, 59228 [2013-23411]
Download as PDF
<![CDATA[
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]
=======================================================================
-----------------------------------------------------------------------
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
-----------------------------------------------------------------------
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
