Amendments to the Rules of Practice for Trials Before the Patent Trial and Appeal Board; Correction, 24702-24703 [2016-09814]

Download as PDF 24702 Federal Register / Vol. 81, No. 81 / Wednesday, April 27, 2016 / Rules and Regulations corrected to read ‘‘premium for a taxexempt obligation that’’. DEPARTMENT OF THE TREASURY Internal Revenue Service Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). 26 CFR Part 1 [TD 9750] [FR Doc. 2016–09698 Filed 4–26–16; 8:45 am] RIN 1545–BN59 BILLING CODE 4830–01–P Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. AGENCY: This document contains corrections to final regulations (TD 9750) that published in the Federal Register on Thursday, February 18, 2016 (81 FR 8149). The final regulations relates to information reporting by brokers for transactions involving debt instruments and options, including the reporting of original issue discount (OID) on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer’s adjusted basis in a debt instrument, and transfer reporting for section 1256 options and debt instruments. SUMMARY: This correction is effective April 27, 2016 and applicable February 18, 2016. DATES: FOR FURTHER INFORMATION CONTACT: Pamela Lew at (202) 317–7053 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulation (TD 9750) that is the subject of this correction is under section 6045 of the Internal Revenue Code. Need for Correction jstallworth on DSK7TPTVN1PROD with RULES Correction of Publication Accordingly, the final regulation (TD 9750), that is the subject of FR Doc. 2016–03429, is corrected as follows: 1. On page 8151, in the preamble, third column, third line from the bottom of the first full paragraph, ‘‘OID and acquisition discount on all tax-’’ is corrected to read ‘‘OID and acquisition premium on all tax-’’. 2. On page 8151, in the preamble, third column, third line from the bottom of the last full paragraph, ‘‘discount for a tax-exempt obligation that’’ is 15:13 Apr 26, 2016 Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * DEPARTMENT OF THE TREASURY Par. 2. Section 1.6045–1 is amended by revising the third sentence of paragraph (n)(4) to read as follows: ■ Internal Revenue Service 26 CFR Part 1 [TD 9750] § 1.6045–1 Returns of information of brokers and barter exchanges. RIN 1545–BM59 * Reporting of Original Issue Discount on Tax-Exempt Obligations; Basis and Transfer Reporting by Securities Brokers for Debt Instruments and Options; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: This document contains corrections to final regulations (TD 9750) that were published in the Federal Register on Thursday, February 18, 2016 (81 FR 8149). The final regulations relate to information reporting by brokers for transactions involving debt instruments and options, including the reporting of original issue discount (OID) on tax-exempt obligations, the treatment of certain holder elections for reporting a taxpayer’s adjusted basis in a debt instrument, and transfer reporting for section 1256 options and debt instruments. SUMMARY: This correction is effective April 27, 2016 and applicable February 18, 2016. DATES: * * * * (n) * * * (4) * * * See paragraph (n)(11) of this section for the treatment of an election described in paragraph (n)(4)(iii) of this section (election to accrue market discount based on a constant yield) and an election described in paragraph (n)(4)(iv) of this section (election to treat all interest as OID). * * * * * § 1.6045A–1 [Corrected] Par. 3. Section 1.6045A–1 is amended by removing ‘‘and;’’ at the end of paragraphs (b)(3)(ix) and (b)(4)(iii) and adding ‘‘; and’’ in its place. ■ § 1.6049–9 [Corrected] Par. 4. Section 1.6049–9(c) is amended by revising the citation ‘‘§ 1.6049–10T’’ to read ‘‘§ 1.6049–10’’ in the last sentence. ■ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2016–09697 Filed 4–26–16; 8:45 am] BILLING CODE 4830–01–P FOR FURTHER INFORMATION CONTACT: As published, the final regulation (TD 9750) contains errors that may prove to be misleading and are in need of clarification. VerDate Sep<11>2014 Correction of Publication Jkt 238001 Pamela Lew at (202) 317–7053 (not a toll-free number). SUPPLEMENTARY INFORMATION: DEPARTMENT OF COMMERCE Background 37 CFR Part 42 The final regulations (TD 9750) that are the subject of this correction are under section 6045, 6045A, and 6049 of the Internal Revenue Code. [Docket No. PTO–P–2015–0053] Need for Correction As published, the final regulations (TD 9750) contain errors that may prove to be misleading and are in need of clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 Patent and Trademark Office RIN 0651–AD01 Amendments to the Rules of Practice for Trials Before the Patent Trial and Appeal Board; Correction United States Patent and Trademark Office, Commerce. ACTION: Final rule; correction. AGENCY: The United States Patent and Trademark Office (Office) published a final rule in the Federal Register on SUMMARY: E:\FR\FM\27APR1.SGM 27APR1 Federal Register / Vol. 81, No. 81 / Wednesday, April 27, 2016 / Rules and Regulations April 1, 2016, revising the rules related to trial practice for inter partes review, post-grant review, the transitional program for covered business method patents, and derivation proceedings that implemented provisions of the LeahySmith America Invents Act (‘‘AIA’’) providing for trials before the Office. This document corrects an error in that final rule. FEDERAL MARITIME COMMISSION Effective Date: This rule is effective May 2, 2016 and applies to all AIA petitions filed on or after the effective date and to any ongoing AIA preliminary proceeding or trial before the Office. AGENCY: DATES: FOR FURTHER INFORMATION CONTACT: Susan L. C. Mitchell, Lead Administrative Patent Judge, by telephone at (571) 272–9797. The Office published a final rule in the Federal Register on April 1, 2016 (81 FR 18750), entitled ‘‘Amendments to the Rules of Practice for Trials Before the Patent Trial and Appeal Board.’’ This document corrects an error in § 42.24(a)(1). The second sentence of § 42.24(a)(1) should state that the word count or page limit does not include a table of contents, a table of authorities, mandatory notices under § 42.8, a certificate of service or word count, or appendix of exhibits or claim listing. The reference to ‘‘grounds for standing under § 42.104, § 42.204, or § 42.304’’ was inadvertently included as administrative items, such as mandatory notices, and in the related discussion in the preamble on pages 18762 and 18763 of the final rule published on April 1, 2016 (81 FR 18750). This correction removes that reference from § 42.24(a)(1). In rule FR Doc. 2016–07381, published on April 1, 2016 (81 FR 18750), make the following correction: SUPPLEMENTARY INFORMATION: § 42.24 [Correction] jstallworth on DSK7TPTVN1PROD with RULES 1. On page 18765, in the second column, in paragraph (a)(1) of § 42.24, correct the second sentence by removing ‘‘grounds for standing under § 42.104, § 42.204, or § 42.304,’’. Dated: April 21, 2016. Michelle K. Lee, Under Secretary of Commerce for Intellectual Property and Director of the United States Patent and Trademark Office. [FR Doc. 2016–09814 Filed 4–26–16; 8:45 am] BILLING CODE 3510–16–P VerDate Sep<11>2014 15:13 Apr 26, 2016 Jkt 238001 46 CFR Part 535 [Docket No. 16–09] RIN 3072–AC65 Optional Method of Filing Ocean Common Carrier and Marine Terminal Operator Agreements Subject to the Shipping Act of 1984 Federal Maritime Commission. Direct final rule; and request for comments. ACTION: The Federal Maritime Commission (FMC or Commission) amends its regulations relating to the method of filing Ocean Common Carrier and Marine Terminal Operator Agreements to provide for optional filing of these agreements through a new electronic filing system. This optional filing system is intended to facilitate more efficient filing, review, and publication of these agreements. DATES: This rule is effective without further action on June 13, 2016, unless significant adverse comment is received by May 27, 2016. If significant adverse comment is received, the Federal Maritime Commission will publish a timely withdrawal of the rule in the Federal Register. ADDRESSES: You may submit comments by the following methods: • Email: secretary@fmc.gov. Include in the subject line: ‘‘Docket No. 16–09, Commentor/Company name.’’ Comments should be attached to the email as a Microsoft Word or textsearchable PDF document. Only nonconfidential and public versions of confidential comments should be submitted by email. • Mail: Karen V. Gregory, Secretary, Federal Maritime Commission, 800 North Capitol Street NW., Washington, DC 20573–0001. Phone: (202) 523–5725. Email: secretary@fmc.gov. Docket: For access to the docket to read background documents or comments received, go to the Commission’s Electronic Reading Room at: http://www.fmc.gov/16-09. Confidential Information: The Commission will provide confidential treatment for identified confidential information to the extent allowed by law. If your comments contain confidential information, you must submit the following: • A transmittal letter requesting confidential treatment that identifies the specific information in the comments for which protection is sought and demonstrates that the information is a trade secret or other confidential SUMMARY: PO 00000 Frm 00011 Fmt 4700 Sfmt 4700 24703 research, development, or commercial information. • A confidential copy of your comments, consisting of the complete filing with a cover page marked ‘‘Confidential-Restricted,’’ and the confidential material clearly marked on each page. You should submit the confidential copy to the Commission by mail. • A public version of your comments with the confidential information excluded. The public version must state ‘‘Public Version—confidential materials excluded’’ on the cover page and on each affected page, and must clearly indicate any information withheld. You may submit the public version to the Commission by email or mail. FOR FURTHER INFORMATION CONTACT: For questions regarding submitting comments or the treatment of confidential information, contact Karen V. Gregory, Secretary, Phone: (202) 523– 5725. Email: secretary@fmc.gov. For technical questions, contact Florence A. Carr, Director, Bureau of Trade Analysis. Phone: (202) 523–5796. Email: tradeanalysis@fmc.gov. For legal questions, contact Tyler J. Wood, General Counsel. Phone: (202) 523– 5740. Email: generalcounsel@fmc.gov. SUPPLEMENTARY INFORMATION: On January 18, 2011, President Obama issued Executive Order 13563 (E.O. 13563) to emphasize the importance of public participation in adopting regulations, integration and innovation in regulatory actions, flexible approaches in achieving regulatory objectives, and ensuring the objectivity of any scientific and technological information and process in regulatory actions. E.O. 13563 requires executive agencies to develop a plan to periodically review their existing significant regulations to determine whether any such regulations should be modified, streamlined, expanded, or repealed so as to make such agencies’ regulatory programs more effective and less burdensome in achieving the regulatory objectives. On July 11, 2011, Executive Order 13579 was issued to encourage independent regulatory agencies to also pursue the goals stated in E.O. 13563. On November 4, 2011, the Commission issued its Plan for Retrospective Review of Existing Rules (Plan) and invited public comment on how it might improve the current regulations.1 The Plan included a review schedule for the Commission’s existing regulations, which was updated 1 A copy of the Plan and comments filed in response to the Plan that are within the scope of this rulemaking have been placed in the docket. E:\FR\FM\27APR1.SGM 27APR1

Agencies

[Federal Register Volume 81, Number 81 (Wednesday, April 27, 2016)]
[Rules and Regulations]
[Pages 24702-24703]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-09814]


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DEPARTMENT OF COMMERCE

Patent and Trademark Office

37 CFR Part 42

[Docket No. PTO-P-2015-0053]
RIN 0651-AD01


Amendments to the Rules of Practice for Trials Before the Patent 
Trial and Appeal Board; Correction

AGENCY: United States Patent and Trademark Office, Commerce.

ACTION: Final rule; correction.

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SUMMARY: The United States Patent and Trademark Office (Office) 
published a final rule in the Federal Register on

[[Page 24703]]

April 1, 2016, revising the rules related to trial practice for inter 
partes review, post-grant review, the transitional program for covered 
business method patents, and derivation proceedings that implemented 
provisions of the Leahy-Smith America Invents Act (``AIA'') providing 
for trials before the Office. This document corrects an error in that 
final rule.

DATES: Effective Date: This rule is effective May 2, 2016 and applies 
to all AIA petitions filed on or after the effective date and to any 
ongoing AIA preliminary proceeding or trial before the Office.

FOR FURTHER INFORMATION CONTACT: Susan L. C. Mitchell, Lead 
Administrative Patent Judge, by telephone at (571) 272-9797.

SUPPLEMENTARY INFORMATION: The Office published a final rule in the 
Federal Register on April 1, 2016 (81 FR 18750), entitled ``Amendments 
to the Rules of Practice for Trials Before the Patent Trial and Appeal 
Board.'' This document corrects an error in Sec.  42.24(a)(1).
    The second sentence of Sec.  42.24(a)(1) should state that the word 
count or page limit does not include a table of contents, a table of 
authorities, mandatory notices under Sec.  42.8, a certificate of 
service or word count, or appendix of exhibits or claim listing. The 
reference to ``grounds for standing under Sec.  42.104, Sec.  42.204, 
or Sec.  42.304'' was inadvertently included as administrative items, 
such as mandatory notices, and in the related discussion in the 
preamble on pages 18762 and 18763 of the final rule published on April 
1, 2016 (81 FR 18750). This correction removes that reference from 
Sec.  42.24(a)(1).
    In rule FR Doc. 2016-07381, published on April 1, 2016 (81 FR 
18750), make the following correction:


Sec.  42.24  [Correction]

    1. On page 18765, in the second column, in paragraph (a)(1) of 
Sec.  42.24, correct the second sentence by removing ``grounds for 
standing under Sec.  42.104, Sec.  42.204, or Sec.  42.304,''.

    Dated: April 21, 2016.
Michelle K. Lee,
Under Secretary of Commerce for Intellectual Property and Director of 
the United States Patent and Trademark Office.
[FR Doc. 2016-09814 Filed 4-26-16; 8:45 am]
 BILLING CODE 3510-16-P