Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction, 59313 [2013-23412]

Download as PDF Federal Register / Vol. 78, No. 187 / Thursday, September 26, 2013 / Proposed Rules DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 53 [REG–115300–13] RIN 1545–BL57 Requirement of a Section 4959 Excise Tax Return and Time for Filing the Return; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: This document contains corrections to a notice of proposed rulemaking by cross-reference to temporary regulations (REG–115300–13) that was published in the Federal Register on Thursday, August 15, 2013 (78 FR 49700), which relates to requiring charitable hospital organizations liable for the excise tax for failure to meet the community health needs assessment requirements for any taxable year to file Form 4720, ‘‘Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code.’’ The regulations also specify the due date for such returns. DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 78 FR 49700, August 15, 2013, are still being accepted and must be received by November 13, 2013. FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, at (202) 622–6070 (not a toll-free number). SUPPLEMENTARY INFORMATION: line 4, the language ‘‘requiring hospital organizations liable’’ is corrected to read ‘‘requiring charitable hospital organizations liable’’. 3. On page 49701, in the preamble, column 2, under the paragraph heading ‘‘Special Analyses’’, line 26 from the top of the page, the language ‘‘Flexibility Act (5 U.S.C. Chapter 6) is’’ is corrected to read ‘‘Flexibility Act (5 U.S.C. chapter 6) is’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2013–23412 Filed 9–25–13; 8:45 am] BILLING CODE 4830–01–P SUMMARY: Background The notice of proposed rulemaking by cross-reference to temporary regulations that is the subject of this document relates to the reporting of the excise tax under section 4959 of the Internal Revenue Code. emcdonald on DSK67QTVN1PROD with PROPOSALS Need for Correction As published, the notice of proposed rulemaking (REG–115300–13) contains errors that are misleading and are in need of clarification. Correction to Publication Accordingly, notice of proposed rulemaking by cross-reference to temporary regulations, that is the subject of FR Doc. 2013–19930, is corrected as follows: 1. In the heading, the subagency should read ‘‘Internal Revenue Service’’. 2. On page 49700, in the preamble, column 1, under the caption SUMMARY, VerDate Mar<15>2010 18:01 Sep 25, 2013 Jkt 229001 59313 See the ‘‘Public Participation and Request for Comments’’ portion of the SUPPLEMENTARY INFORMATION section below for further instructions on submitting comments. To avoid duplication, please use only one of these three methods. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email Mr. Mark Cutter, Coast Guard Sector Boston Waterways Management Division, telephone 617–223–4000, email Mark.E.Cutter@uscg.mil. If you have questions on viewing or submitting material to the docket, call Barbara Hairston, Program Manager, Docket Operations, telephone 202–366–9826. SUPPLEMENTARY INFORMATION: Table of Acronyms DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 165 [Docket No. USCG–2013–0503] RIN 1625–AA00 Safety Zones; Captain of the Port Boston Fireworks Display Zones, Boston Harbor, Boston, MA Coast Guard, DHS. Notice of proposed rulemaking. AGENCY: ACTION: The Coast Guard is proposing to establish six permanent safety zones throughout Boston Inner Harbor to be enforced during fireworks displays. These six permanent safety zones would expedite public notification of a fireworks event and ensure the protection of the maritime public and event participants from the hazards associated with the fireworks display. DATES: Comments and related material must be received by the Coast Guard on or before November 12, 2013. Requests for public meetings must be received by the Coast Guard on or before October 17, 2013. ADDRESSES: You may submit comments identified by docket number USCG– 2013–0503 using any one of the following methods: (1) Federal eRulemaking Portal: http://www.regulations.gov. (2) Fax: 202–493–2251. (3) Mail or Delivery: Docket Management Facility (M–30), U.S. Department of Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue SE., Washington, DC 20590–0001. Deliveries accepted between 9 a.m. and 5 p.m., Monday through Friday, except federal holidays. The telephone number is 202– 366–9329. SUMMARY: PO 00000 Frm 00025 Fmt 4702 Sfmt 4702 COTP Captain of the Port DHS Department of Homeland Security FR Federal Register NPRM Notice of Proposed Rulemaking A. Public Participation and Request for Comments We encourage you to participate in this rulemaking by submitting comments and related materials. All comments received will be posted without change to http:// www.regulations.gov and will include any personal information you have provided. 1. Submitting Comments If you submit a comment, please include the docket number for this rulemaking (USCG–2013–0503), indicate the specific section of this document to which each comment applies, and provide a reason for each suggestion or recommendation. You may submit your comments and material online (via http:// www.regulations.gov) or by fax, mail, or hand delivery, but please use only one of these means. If you submit a comment online via www.regulations.gov, it will be considered received by the Coast Guard when you successfully transmit the comment. If you fax, hand deliver, or mail your comment, it will be considered as having been received by the Coast Guard when it is received at the Docket Management Facility. We recommend that you include your name and a mailing address, an email address, or a telephone number in the body of your document so that we can contact you if we have questions regarding your submission. To submit your comment online, go to http://www.regulations.gov, type the docket number [USCG–2013–0503] in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ Click on ‘‘Submit a E:\FR\FM\26SEP1.SGM 26SEP1

Agencies

[Federal Register Volume 78, Number 187 (Thursday, September 26, 2013)]
[Proposed Rules]
[Page 59313]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-23412]



[[Page 59313]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[REG-115300-13]
RIN 1545-BL57


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

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking by cross-reference 
to temporary regulations.

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

SUMMARY: This document contains corrections to a notice of proposed 
rulemaking by cross-reference to temporary regulations (REG-115300-13) 
that was published in the Federal Register on Thursday, August 15, 2013 
(78 FR 49700), which relates to requiring charitable hospital 
organizations liable for the excise tax for failure to meet the 
community health needs assessment requirements for any taxable year to 
file Form 4720, ``Return of Certain Excise Taxes Under Chapters 41 and 
42 of the Internal Revenue Code.'' The regulations also specify the due 
date for such returns.

DATES: Written or electronic comments and requests for a public hearing 
for the notice of proposed rulemaking published at 78 FR 49700, August 
15, 2013, are still being accepted and must be received by November 13, 
2013.

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

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations that is the subject of this document relates to the 
reporting of the excise tax under section 4959 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-115300-13) 
contains errors that are misleading and are in need of clarification.

Correction to Publication

    Accordingly, notice of proposed rulemaking by cross-reference to 
temporary regulations, that is the subject of FR Doc. 2013-19930, is 
corrected as follows:
    1. In the heading, the subagency should read ``Internal Revenue 
Service''.
    2. On page 49700, in the preamble, column 1, under the caption 
SUMMARY, line 4, the language ``requiring hospital organizations 
liable'' is corrected to read ``requiring charitable hospital 
organizations liable''.
    3. On page 49701, in the preamble, column 2, under the paragraph 
heading ``Special Analyses'', line 26 from the top of the page, the 
language ``Flexibility Act (5 U.S.C. Chapter 6) is'' is corrected to 
read ``Flexibility Act (5 U.S.C. chapter 6) is''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-23412 Filed 9-25-13; 8:45 am]
BILLING CODE 4830-01-P