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
<![CDATA[
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
]]>Agencies
[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]
=======================================================================
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
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]
BILLING CODE P
