Disguised Payments for Services; Correction, 50240 [2015-20476]
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50240
Federal Register / Vol. 80, No. 160 / Wednesday, August 19, 2015 / Proposed Rules
minutes before the hearing starts. For
information about having your name
placed on the building access list to
attend the hearing, see the FOR FURTHER
INFORMATION CONTACT section of this
document.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2015–20468 Filed 8–18–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–115452–14]
RIN 1545–BM12
Disguised Payments for Services;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to a notice of
proposed rulemaking.
AGENCY:
This document contains
corrections to a notice of proposed
rulemaking (REG–115452–14) that was
published in the Federal Register on
Thursday, July 23, 2015 (80 FR 43652).
The proposed regulations are relating to
disguised payments for services under
section 707(a)(2)(A) of the Internal
Revenue Code. The proposed
regulations provide guidance to
partnerships and their partners
regarding when an arrangement will be
treated as a disguised payment for
services.
SUMMARY:
Written or electronic comments
and requests for a public hearing for the
notice of proposed rulemaking
published at 80 FR 43625, July 23, 2015,
are still being accepted and must be
received by October 21, 2015.
FOR FURTHER INFORMATION CONTACT:
Jaclyn Goldberg at (202) 317–6850 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
DATES:
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Background
The notice of proposed rulemaking
(REG–115452–14) that is the subject of
these corrections is under section 707 of
the Internal Revenue Code.
Need for Correction
As published, the notice of proposed
(REG–115452–14) contains errors that
may prove to be misleading and are in
need of clarification.
VerDate Sep<11>2014
15:11 Aug 18, 2015
Jkt 235001
Correction of Publication
Accordingly, the notice of proposed
rulemaking (REG–115452–14), that was
the subject of FR Doc. 2015–17828, is
corrected as follows:
1. On page 43652, in the preamble,
first column, under the caption
ADDRESSES, the eleventh line of the
paragraph, the language ‘‘Washington,
DC, or sent electronically, ’’ is corrected
to read ‘‘Washington, DC, 20224 or sent
electronically,’’.
2. On page 43653, in the preamble,
first column, the tenth line from the
bottom of the first full paragraph, the
language ‘‘gross income allocation in a
nonpartner’’ is corrected to read ‘‘gross
income allocation in a non-partner’’.
3. On page 43655, in the preamble,
second column, the third line from the
bottom of the second full paragraph, the
language ‘‘66–95 and revise Rev. Rul.
69–180,’’ is corrected to read ‘‘66–95
and Rev. Rul. 69–180,’’.
4. On page 43657, in the preamble,
third column, under the paragraph
heading ‘‘Drafting Information’’ the
third line of the paragraph, the language
‘‘Goldberg of the Office Assistant Chief’’
is corrected to read ‘‘Goldberg of the
Office Associate Chief’’.
§ 1.707–2
[Corrected]
5. On page 46358, column 3,
paragraph (c), the eighth and ninth
lines, the language ‘‘arrangement
constitutes in whole or in part a
payment for services. The’’ is corrected
to read ‘‘arrangement constitutes (in
whole or in part) a payment for services.
The.’’.
6. On page 43659, column 1,
paragraph (d) Example 1, the twelfth
line, the language ‘‘first two years of
partnership’s operations.’’ is corrected
to read ‘‘first two years of the
partnership’s operations.’’.
7. On page 43660, column 1,
paragraph (d), Example 3 (iv), the
sixteenth line, the language ‘‘the
presence or absence of entrepreneurial’’
is corrected to read ‘‘the presence or
absence of significant entrepreneurial’’.
8. On page 43660, column 1,
paragraph (d), Example 4 (ii), the last
line of the column, the language
‘‘entrepreneurial risk. The special
allocation to’’ is corrected to read
‘‘significant entrepreneurial risk. The
special allocation to’’.
9. On page 43660, column 3,
paragraph (d), Example 6 (ii), the fourth
line from the bottom of the column, the
language ‘‘waiver of the partnership.
PO 00000
Frm 00016
Fmt 4702
Sfmt 4702
The ABC’’ is corrected to read ‘‘waiver
of the fee. The ABC’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2015–20476 Filed 8–18–15; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R06–OAR–2006–0131; FRL–9930–17Region-6]
Approval and Promulgation of
Implementation Plans; Louisiana;
Major Source Permitting State
Implementation Plan
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) is proposing to approve
portions of revisions to the Louisiana
New Source Review (NSR) State
Implementation Plan (SIP) submitted by
the State of Louisiana designee. These
revisions are updates to the Prevention
of Significant Deterioration (PSD) and
Nonattainment NSR (NNSR) permit
programs.
SUMMARY:
Written comments must be
received on or before September 18,
2015.
DATES:
Submit your comments,
identified by Docket ID No. EPA–R06–
OAR–2006–0131, by one of the
following methods:
• https://www.regulations.gov. Follow
the online instructions.
• Email: Stephanie Kordzi at
kordzi.stephanie@epa.gov.
• Mail or delivery: Stephanie Kordzi,
Air Permits Section (6PD–R),
Environmental Protection Agency, 1445
Ross Avenue, Suite 1200, Dallas, Texas
75202–2733.
Instructions: Direct your comments to
Docket ID No. EPA–R06–OAR–2006–
0131. The EPA’s policy is that all
comments received will be included in
the public docket without change and
may be made available online at
https://www.regulations.gov, including
any personal information provided,
unless the comment includes
information claimed to be Confidential
Business Information (CBI) or other
information the disclosure of which is
restricted by statute. Do not submit
information through https://
www.regulations.gov or email, if you
ADDRESSES:
E:\FR\FM\19AUP1.SGM
19AUP1
]]>Agencies
[Federal Register Volume 80, Number 160 (Wednesday, August 19, 2015)]
[Proposed Rules]
[Page 50240]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-20476]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-115452-14]
RIN 1545-BM12
Disguised Payments for Services; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to a notice of proposed
rulemaking (REG-115452-14) that was published in the Federal Register
on Thursday, July 23, 2015 (80 FR 43652). The proposed regulations are
relating to disguised payments for services under section 707(a)(2)(A)
of the Internal Revenue Code. The proposed regulations provide guidance
to partnerships and their partners regarding when an arrangement will
be treated as a disguised payment for services.
DATES: Written or electronic comments and requests for a public hearing
for the notice of proposed rulemaking published at 80 FR 43625, July
23, 2015, are still being accepted and must be received by October 21,
2015.
FOR FURTHER INFORMATION CONTACT: Jaclyn Goldberg at (202) 317-6850 (not
a toll free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking (REG-115452-14) that is the
subject of these corrections is under section 707 of the Internal
Revenue Code.
Need for Correction
As published, the notice of proposed (REG-115452-14) contains
errors that may prove to be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-115452-14),
that was the subject of FR Doc. 2015-17828, is corrected as follows:
1. On page 43652, in the preamble, first column, under the caption
ADDRESSES, the eleventh line of the paragraph, the language
``Washington, DC, or sent electronically, '' is corrected to read
``Washington, DC, 20224 or sent electronically,''.
2. On page 43653, in the preamble, first column, the tenth line
from the bottom of the first full paragraph, the language ``gross
income allocation in a nonpartner'' is corrected to read ``gross income
allocation in a non-partner''.
3. On page 43655, in the preamble, second column, the third line
from the bottom of the second full paragraph, the language ``66-95 and
revise Rev. Rul. 69-180,'' is corrected to read ``66-95 and Rev. Rul.
69-180,''.
4. On page 43657, in the preamble, third column, under the
paragraph heading ``Drafting Information'' the third line of the
paragraph, the language ``Goldberg of the Office Assistant Chief'' is
corrected to read ``Goldberg of the Office Associate Chief''.
Sec. 1.707-2 [Corrected]
5. On page 46358, column 3, paragraph (c), the eighth and ninth
lines, the language ``arrangement constitutes in whole or in part a
payment for services. The'' is corrected to read ``arrangement
constitutes (in whole or in part) a payment for services. The.''.
6. On page 43659, column 1, paragraph (d) Example 1, the twelfth
line, the language ``first two years of partnership's operations.'' is
corrected to read ``first two years of the partnership's operations.''.
7. On page 43660, column 1, paragraph (d), Example 3 (iv), the
sixteenth line, the language ``the presence or absence of
entrepreneurial'' is corrected to read ``the presence or absence of
significant entrepreneurial''.
8. On page 43660, column 1, paragraph (d), Example 4 (ii), the last
line of the column, the language ``entrepreneurial risk. The special
allocation to'' is corrected to read ``significant entrepreneurial
risk. The special allocation to''.
9. On page 43660, column 3, paragraph (d), Example 6 (ii), the
fourth line from the bottom of the column, the language ``waiver of the
partnership. The ABC'' is corrected to read ``waiver of the fee. The
ABC''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-20476 Filed 8-18-15; 8:45 am]
BILLING CODE 4830-01-P
