Customs and Border Protection's Bond Program; Correction, 15159 [2016-06323]
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Federal Register / Vol. 81, No. 55 / Tuesday, March 22, 2016 / Rules and Regulations
(A) Identification of the applicable
presently effective rate schedules, when
no additional tariff filings will be
required, or
(B) When changes are required in
applicant’s presently effective tariff, or
if applicant has no tariff, pro forma
copies of appropriate changes in or
additions to the effective tariff or a pro
forma copy of the new gas tariff
proposed, or
(C) When a new rate is proposed, a
statement explaining the basis used in
arriving at the proposed rate. Such
statement shall clearly show whether
such rate results from negotiation, costof-service determination, competitive
factors or others, and shall give the
nature of any studies which have been
made in connection therewith.
(ii) When new rates or changes in
present rates are proposed or when the
proposed facilities will result in a
material change in applicant’s average
cost of service, such statement shall be
accompanied by supporting data
showing:
(A) System cost of service for the first
calendar year of operation after the
proposed facilities are placed in service.
(B) An allocation of such costs to each
particular service classification, with
the basis for each allocation clearly
stated.
(C) The proposed rate base and rate of
return.
(D) Gas operating expenses,
segregated functionally by accounts.
(E) Depletion and depreciation.
(F) Taxes with the basis upon which
computed.
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[FR Doc. 2016–06288 Filed 3–21–16; 8:45 am]
BILLING CODE 6717–01–P
DEPARTMENT OF HOMELAND
SECURITY
U.S. Customs and Border Protection
19 CFR Part 113
[CBP Dec. 15–15, USCBP–2006–0013]
RIN 1515–AD56 [Formerly 1505–AB54]
U.S. Customs and Border
Protection, Department of Homeland
Security.
ACTION: Final rule; correction.
asabaliauskas on DSK3SPTVN1PROD with RULES
U.S. Customs and Border
Protection (CBP) published in the
Federal Register of November 13, 2015,
a final rule amending CBP’s bond
regulations. In that rule, CBP amended
15:43 Mar 21, 2016
Jkt 238001
Effective on March 22, 2016.
Kara
Welty, Revenue Division, Office of
Administration, Customs and Border
Protection, Tel. (317) 614–4614.
FOR FURTHER INFORMATION CONTACT:
On
November 13, 2015, U.S. Customs and
Border Protection (CBP) published in
the Federal Register (80 FR 70154), as
CBP Dec. 15–15, a final rule amending
title 19 of the Code of Federal
Regulations (19 CFR) regarding CBP’s
bond regulations. In that document, CBP
amended 19 CFR 113.26(a), which
pertains to when bonds and riders must
be filed prior to their effective date, to
provide that ‘‘A continuous bond, and
any associated application required by
§ 113.11 or a rider, must be filed at least
60 days prior to the effective date
requested for the continuous bond or
rider.’’
Prior to the amendments effectuated
by CBP Dec. 15–15, § 113.26(a)
permitted filing of a bond or rider up to
30 days before the bond’s effective date.
CBP’s intent, as stated in the preamble
to CBP Dec. 15–15 at pages 70156 and
70160 of the November 13, 2015,
Federal Register document, was to
liberalize § 113.26(a) to allow the filing
of bonds and riders up to 60 days prior
to the bond’s effective date. This
document corrects 19 CFR 113.26(a) to
clarify that bonds and riders may be
filed up to 60 days prior to the effective
date requested for the continuous bond
or rider.
SUPPLEMENTARY INFORMATION:
Bonds, Copyrights, Counterfeit goods,
Customs duties and inspection, Imports,
Reporting and recordkeeping
requirements, Restricted merchandise,
Seizures and forfeitures.
AGENCY:
VerDate Sep<11>2014
DATES:
List of Subjects in 19 CFR Part 113
Customs and Border Protection’s
Bond Program; Correction
SUMMARY:
the regulation prescribing bond and
rider filing requirements and stated, in
the preamble, that the agency’s intent
was to provide additional time for the
filing of these documents prior to their
effective date. Due to a drafting error,
one of the provisions inadvertently
provides for a more restrictive time
frame for filing a continuous bond,
associated application, or rider prior to
their effective date. This document
corrects that provision to conform it to
CBP’s stated intent to liberalize the
bond and rider filing process.
Amendment to CBP Regulations
For reasons discussed in the
preamble, CBP amends 19 CFR part 113
with the following correcting
amendment:
PO 00000
Frm 00007
Fmt 4700
Sfmt 4700
15159
PART 113—CBP BONDS
1. The authority citation for part 113
continues, in part, to read as follows:
■
Authority: 6 U.S.C. 101, et seq.; 19 U.S.C.
66, 1623, 1624.
2. In § 113.26, revise paragraph (a) to
read as follows:
■
§ 113.26
riders.
Effective dates of bonds and
(a) General. A continuous bond, and
any associated application required by
§ 113.11, or rider, may be filed up to 60
days prior to the effective date requested
for the continuous bond or rider.
*
*
*
*
*
Alice A. Kipel,
Executive Director, Regulations and Rulings,
Office of International Trade, U.S. Customs
and Border Protection.
Approved: March 15, 2016.
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 2016–06323 Filed 3–21–16; 8:45 am]
BILLING CODE 9111–14–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9760]
RIN 1545–BJ74
Indirect Stock Transfers and the
Coordination Rule Exceptions;
Transfers of Stock or Securities in
Outbound Asset Reorganizations
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
This document contains final
regulations under sections 367, 1248,
and 6038B of the Internal Revenue Code
(Code). These regulations finalize the
elimination of one of two exceptions to
the coordination rule between asset
transfers and indirect stock transfers for
certain outbound asset reorganizations.
The regulations also finalize
modifications to the exception to the
coordination rule for section 351
exchanges so that it is consistent with
the remaining asset reorganization
exception. In addition, the regulations
finalize modifications to the procedures
for obtaining relief for failures to satisfy
certain reporting requirements. Finally,
the regulations finalize certain changes
with respect to transfers of stock or
securities by a domestic corporation to
a foreign corporation in a section 361
SUMMARY:
E:\FR\FM\22MRR1.SGM
22MRR1
Agencies
[Federal Register Volume 81, Number 55 (Tuesday, March 22, 2016)]
[Rules and Regulations]
[Page 15159]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-06323]
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DEPARTMENT OF HOMELAND SECURITY
U.S. Customs and Border Protection
19 CFR Part 113
[CBP Dec. 15-15, USCBP-2006-0013]
RIN 1515-AD56 [Formerly 1505-AB54]
Customs and Border Protection's Bond Program; Correction
AGENCY: U.S. Customs and Border Protection, Department of Homeland
Security.
ACTION: Final rule; correction.
-----------------------------------------------------------------------
SUMMARY: U.S. Customs and Border Protection (CBP) published in the
Federal Register of November 13, 2015, a final rule amending CBP's bond
regulations. In that rule, CBP amended the regulation prescribing bond
and rider filing requirements and stated, in the preamble, that the
agency's intent was to provide additional time for the filing of these
documents prior to their effective date. Due to a drafting error, one
of the provisions inadvertently provides for a more restrictive time
frame for filing a continuous bond, associated application, or rider
prior to their effective date. This document corrects that provision to
conform it to CBP's stated intent to liberalize the bond and rider
filing process.
DATES: Effective on March 22, 2016.
FOR FURTHER INFORMATION CONTACT: Kara Welty, Revenue Division, Office
of Administration, Customs and Border Protection, Tel. (317) 614-4614.
SUPPLEMENTARY INFORMATION: On November 13, 2015, U.S. Customs and
Border Protection (CBP) published in the Federal Register (80 FR
70154), as CBP Dec. 15-15, a final rule amending title 19 of the Code
of Federal Regulations (19 CFR) regarding CBP's bond regulations. In
that document, CBP amended 19 CFR 113.26(a), which pertains to when
bonds and riders must be filed prior to their effective date, to
provide that ``A continuous bond, and any associated application
required by Sec. 113.11 or a rider, must be filed at least 60 days
prior to the effective date requested for the continuous bond or
rider.''
Prior to the amendments effectuated by CBP Dec. 15-15, Sec.
113.26(a) permitted filing of a bond or rider up to 30 days before the
bond's effective date. CBP's intent, as stated in the preamble to CBP
Dec. 15-15 at pages 70156 and 70160 of the November 13, 2015, Federal
Register document, was to liberalize Sec. 113.26(a) to allow the
filing of bonds and riders up to 60 days prior to the bond's effective
date. This document corrects 19 CFR 113.26(a) to clarify that bonds and
riders may be filed up to 60 days prior to the effective date requested
for the continuous bond or rider.
List of Subjects in 19 CFR Part 113
Bonds, Copyrights, Counterfeit goods, Customs duties and
inspection, Imports, Reporting and recordkeeping requirements,
Restricted merchandise, Seizures and forfeitures.
Amendment to CBP Regulations
For reasons discussed in the preamble, CBP amends 19 CFR part 113
with the following correcting amendment:
PART 113--CBP BONDS
0
1. The authority citation for part 113 continues, in part, to read as
follows:
Authority: 6 U.S.C. 101, et seq.; 19 U.S.C. 66, 1623, 1624.
0
2. In Sec. 113.26, revise paragraph (a) to read as follows:
Sec. 113.26 Effective dates of bonds and riders.
(a) General. A continuous bond, and any associated application
required by Sec. 113.11, or rider, may be filed up to 60 days prior to
the effective date requested for the continuous bond or rider.
* * * * *
Alice A. Kipel,
Executive Director, Regulations and Rulings, Office of International
Trade, U.S. Customs and Border Protection.
Approved: March 15, 2016.
Timothy E. Skud,
Deputy Assistant Secretary of the Treasury.
[FR Doc. 2016-06323 Filed 3-21-16; 8:45 am]
BILLING CODE 9111-14-P