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