Dividend Equivalents From Sources Within the United States; Correction, 75956 [2015-30779]

Download as PDF 75956 Federal Register / Vol. 80, No. 234 / Monday, December 7, 2015 / Proposed Rules B. Opportunity for Oral Presentation of Comments The Commission is providing a forum for oral presentations concerning the petition regarding additive organohalogen flame retardants. See the information under the headings DATES and ADDRESSES at the beginning of this notice for information on making requests to give oral presentations at the meeting or remotely. The Commission is also allowing remote participation. Participants may call into a conference line to make their presentations. The conference line number is 866–623–8636 and participant code is 4816474. Remote participants, as well as those presenting in person, must provide the written text of their comments in advance (see the information under the headings DATES and ADDRESSES at the beginning of this notice). Call-in participants should be prepared to provide their first name, last name and affiliation. Participants should limit their presentations to approximately 10 minutes, exclusive of any periods of questioning by the Commissioners or CPSC staff. To prevent duplicative presentations, groups will be directed to designate a spokesperson. The Commission reserves the right to limit the time further for any presentation and impose restrictions to avoid excessive duplication of presentations. Dated: December 1, 2015. Todd A. Stevenson, Secretary, U.S. Consumer Product Safety Commission. substantial equivalence test, which is used to determine whether a complex contract is a section 871(m) transaction. DATES: Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 56415, September 18, 2015, are still being accepted and must be received by December 17, 2015. ADDRESSES: Send submissions to CC:PA:LPD:PR (REG–127895–14), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–127895– 14), Courier’s desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224, or sent electronically, via the Federal eRulemaking Portal at www.regulations.gov (IRS REG–127895– 14). The public hearing will be held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. FOR FURTHER INFORMATION CONTACT: D. Peter Merkel or Karen Walny, at (202) 317–6938 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking that is the subject of this document is under section 871(m) of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking (REG–127895–14) contains errors that are misleading and are in need of clarification. [FR Doc. 2015–30694 Filed 12–4–15; 8:45 am] BILLING CODE 6355–01–P Correction to Publication DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–127895–14] RIN 1545–BM33 Dividend Equivalents From Sources Within the United States; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. jstallworth on DSK7TPTVN1PROD with PROPOSALS AGENCY: This document contains corrections to a notice of proposed rulemaking (REG–127894–14) that was published in the Federal Register on Friday, September 18, 2015 (80 FR 56415). The proposed regulations provide guidance relating to the SUMMARY: VerDate Sep<11>2014 15:17 Dec 04, 2015 Jkt 238001 Accordingly, the notice of proposed rulemaking, that is the subject of FR Doc. 2015–21753, is corrected as follows: 1. On page 56415, in the third column, add a SUMMARY section to read as follows: SUMMARY: This document provides guidance to nonresident alien individuals and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to U.S. source dividend payments. This document also provides guidance to withholding agents that are responsible for withholding U.S. tax with respect to a dividend equivalent. § 1.871–15 [Corrected] 2. On page 56416, second column, the second and third lines of amendatory instruction 2, the language ‘‘by revising PO 00000 Frm 00005 Fmt 4702 Sfmt 4702 paragraph (c)(2)(vi) and paragraph (h) to read as follows:’’ is corrected to read ‘‘by revising paragraphs (c)(2)(iv), (h), and (q) to read as follows:’’. § 1.1441–1 [Corrected] 3. On page 56416, second column, the first and second lines of amendatory instruction 3, the language ‘‘by revising paragraph (e)(3)(vii) and paragraph (e)(6) to read as follows:’’ is corrected to read ‘‘by revising paragraphs (e)(3)(ii)(E), (e)(5), and (e)(6) to read as follows:’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2015–30779 Filed 12–4–15; 8:45 am] BILLING CODE 4830–01–P EQUAL EMPLOYMENT OPPORTUNITY COMMISSION 29 CFR Part 1635 RIN 3046–AB02 Genetic Information Nondiscrimination Act of 2008 Equal Employment Opportunity Commission. ACTION: Proposed rule; extension of comment period. AGENCY: The Equal Employment Opportunity Commission (‘‘EEOC’’ or ‘‘Commission’’) is extending the comment period for the proposed rule ‘‘Genetic Information Nondiscrimination Act of 2008’’ published on October 30, 2015. The Commission is extending the comment period in response to a stakeholder request for an extension. DATES: Comments regarding this proposal must be received by the Commission on or before January 28, 2016. The comment period was originally scheduled to end on December 29, 2015. Please see the section below entitled ADDRESSES and SUPPLEMENTARY INFORMATION for additional information on submitting comments. ADDRESSES: You may submit comments, identified by RIN number 3046–AB02, by any of the following methods: • Federal eRulemaking Portal: http:// www.regulations.gov. Follow the instructions for submitting comments. • FAX: (202) 663–4114. (There is no toll free FAX number). Only comments of six or fewer pages will be accepted via FAX transmittal, in order to assure access to the equipment. Receipt of FAX transmittals will not be acknowledged, SUMMARY: E:\FR\FM\07DEP1.SGM 07DEP1

Agencies

[Federal Register Volume 80, Number 234 (Monday, December 7, 2015)]
[Proposed Rules]
[Page 75956]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-30779]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-127895-14]
RIN 1545-BM33


Dividend Equivalents From Sources Within the United States; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking (REG-127894-14) that was published in the Federal Register 
on Friday, September 18, 2015 (80 FR 56415). The proposed regulations 
provide guidance relating to the substantial equivalence test, which is 
used to determine whether a complex contract is a section 871(m) 
transaction.

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 80 FR 56415, September 18, 
2015, are still being accepted and must be received by December 17, 
2015.

ADDRESSES: Send submissions to CC:PA:LPD:PR (REG-127895-14), Room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
127895-14), Courier's desk, Internal Revenue Service, 1111 Constitution 
Avenue NW., Washington, DC 20224, or sent electronically, via the 
Federal eRulemaking Portal at www.regulations.gov (IRS REG-127895-14). 
The public hearing will be held in the IRS Auditorium, Internal Revenue 
Building, 1111 Constitution Avenue NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT: D. Peter Merkel or Karen Walny, at 
(202) 317-6938 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of this 
document is under section 871(m) of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-127895-14) 
contains errors that are misleading and are in need of clarification.

Correction to Publication

    Accordingly, the notice of proposed rulemaking, that is the subject 
of FR Doc. 2015-21753, is corrected as follows:
    1. On page 56415, in the third column, add a SUMMARY section to 
read as follows:

SUMMARY: This document provides guidance to nonresident alien 
individuals and foreign corporations that hold certain financial 
products providing for payments that are contingent upon or determined 
by reference to U.S. source dividend payments. This document also 
provides guidance to withholding agents that are responsible for 
withholding U.S. tax with respect to a dividend equivalent.

Sec.  1.871-15 [Corrected]

    2. On page 56416, second column, the second and third lines of 
amendatory instruction 2, the language ``by revising paragraph 
(c)(2)(vi) and paragraph (h) to read as follows:'' is corrected to read 
``by revising paragraphs (c)(2)(iv), (h), and (q) to read as 
follows:''.

Sec.  1.1441-1 [Corrected]

    3. On page 56416, second column, the first and second lines of 
amendatory instruction 3, the language ``by revising paragraph 
(e)(3)(vii) and paragraph (e)(6) to read as follows:'' is corrected to 
read ``by revising paragraphs (e)(3)(ii)(E), (e)(5), and (e)(6) to read 
as follows:''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-30779 Filed 12-4-15; 8:45 am]
BILLING CODE 4830-01-P