Notice of Availability of a Draft Environmental Impact Statement for the Reconfiguration of VA Black Hills Health Care System; Comment Period Extension, 39106 [2016-14049]

Download as PDF 39106 Federal Register / Vol. 81, No. 115 / Wednesday, June 15, 2016 / Notices ehiers on DSK5VPTVN1PROD with NOTICES must recognize gain on a section 355 distribution of stock or securities to a foreign person. Section 367(e)(2) provides that section 337(a) and (b)(1) does not apply to a section 332 distribution by a domestic corporation to a foreign parent corporation that owns 80 percent of the domestic liquidating corporation (as described in section 337(c)). Section 6038B(a) requires a U.S. person who transfers property to a foreign corporation in an exchange described in sections 332 or 355, among other sections, to furnish to the Secretary of the Treasury certain information with respect to the transfer, as provided in regulations. The final regulations under section 367(e)(1) require gain recognition only for distributions of the stock or securities of foreign corporations to foreign persons. The final regulations under section 367(e)(2) generally require gain recognition when a domestic corporation liquidates into its foreign parent corporation; the regulations generally do not require gain recognition when a foreign corporation liquidates into its foreign parent corporation. This document (TD 9704) contains final and temporary regulations relating to the consequences to U.S. and foreign persons for failing to satisfy reporting obligations associated with certain transfers of property to foreign corporations in nonrecognition exchanges. This document permits transferors to remedy ‘‘not willful’’ failures to file, and ‘‘not willful’’ failures to comply with the terms of, liquidation documents required under section 367(e)(2). In addition, this document modifies the reporting obligations under section 6038B associated with transfers that are subject to section 367(e)(2). Further, this document provides similar rules for certain transfers that are subject to section 367(a). The regulations are necessary to update the rules that apply when a U.S. or foreign person fails to file required documents or statements or satisfy reporting obligations. The regulations affect U.S. and foreign persons that transfer property to foreign corporations in certain non-recognition exchanges. VerDate Sep<11>2014 15:15 Jun 14, 2016 Jkt 238001 Current Actions: There is no change to this existing regulation. Type of Review: Reinstatement of a previously approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 414. Estimated Time per Respondent: 5 hours, 58 minutes. Estimated Total Annual Burden Hours: 2,471. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. DEPARTMENT OF VETERANS AFFAIRS Notice of Availability of a Draft Environmental Impact Statement for the Reconfiguration of VA Black Hills Health Care System; Comment Period Extension AGENCY: Department of Veterans Affairs. Notice of availability; Comment period extension. ACTION: The Department of Veterans Affairs (VA) published, in the Federal Register on October 30, 2015, the Notice of Availability of a Draft Environmental Impact Statement (EIS) for the Reconfiguration of VA Black Hills Health Care System (BHHCS) that analyzes the potential impacts of six alternatives for changes to VA’s facilities in Hot Springs and Rapid City, South Dakota. In order to successfully complete historic property consultation relating to this proposed action, VA is extending the closing date for the comment period for the Draft EIS from May 5, 2016 to June 20, 2016. SUMMARY: All comments must be submitted by June 20, 2016. DATES: Submit written comments on the VA BHHCS Reconfiguration Draft EIS online through www.blackhillseis.com, by email to vablackhillsfuture@va.gov, or by regular mail to Staff Assistant to the Director, VA Black Hills Health Care System, 113 Comanche Road, Fort Meade, SD 57741. Please refer to ‘‘BHHCS Reconfiguration Draft EIS’’ in any correspondence. ADDRESSES: Staff Assistant to the Director, VA Black Hills Health Care System, at the address above or by email to vablackhillsfuture@ va.gov. FOR FURTHER INFORMATION CONTACT: Approved: June 7, 2016. Allan Hopkins, Tax Analyst. Dated: June 9, 2016. Janet J. Coleman, Regulation Policy and Management Specialist, Office of the Secretary, Department of Veterans Affairs. [FR Doc. 2016–14109 Filed 6–14–16; 8:45 am] [FR Doc. 2016–14049 Filed 6–14–16; 8:45 am] BILLING CODE 4830–01–P BILLING CODE P PO 00000 Frm 00086 Fmt 4703 Sfmt 9990 E:\FR\FM\15JNN1.SGM 15JNN1

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[Federal Register Volume 81, Number 115 (Wednesday, June 15, 2016)]
[Notices]
[Page 39106]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-14049]


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DEPARTMENT OF VETERANS AFFAIRS


Notice of Availability of a Draft Environmental Impact Statement 
for the Reconfiguration of VA Black Hills Health Care System; Comment 
Period Extension

AGENCY: Department of Veterans Affairs.

ACTION: Notice of availability; Comment period extension.

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SUMMARY: The Department of Veterans Affairs (VA) published, in the 
Federal Register on October 30, 2015, the Notice of Availability of a 
Draft Environmental Impact Statement (EIS) for the Reconfiguration of 
VA Black Hills Health Care System (BHHCS) that analyzes the potential 
impacts of six alternatives for changes to VA's facilities in Hot 
Springs and Rapid City, South Dakota. In order to successfully complete 
historic property consultation relating to this proposed action, VA is 
extending the closing date for the comment period for the Draft EIS 
from May 5, 2016 to June 20, 2016.

DATES: All comments must be submitted by June 20, 2016.

ADDRESSES: Submit written comments on the VA BHHCS Reconfiguration 
Draft EIS online through www.blackhillseis.com, by email to 
vablackhillsfuture@va.gov, or by regular mail to Staff Assistant to the 
Director, VA Black Hills Health Care System, 113 Comanche Road, Fort 
Meade, SD 57741. Please refer to ``BHHCS Reconfiguration Draft EIS'' in 
any correspondence.

FOR FURTHER INFORMATION CONTACT: Staff Assistant to the Director, VA 
Black Hills Health Care System, at the address above or by email to 
vablackhillsfuture@va.gov.

    Dated: June 9, 2016.
Janet J. Coleman,
Regulation Policy and Management Specialist, Office of the Secretary, 
Department of Veterans Affairs.
[FR Doc. 2016-14049 Filed 6-14-16; 8:45 am]
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