Country-by-Country Reporting; Correction, 64061 [2016-22440]
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Federal Register / Vol. 81, No. 181 / Monday, September 19, 2016 / Rules and Regulations
(preventive controls for animal food
rule). In § 507.3, we included the
definition of a qualified auditor. In the
definition, we provided examples of
qualified auditors. Paragraph 2 of the
definition reads ‘‘An audit agent of a
certification body that is accredited in
accordance with regulations in part 1,
subpart M of this chapter.’’ At the time
the final rule published, paragraph 2
referred to a provision in a future final
rule: ‘‘Accreditation of Third-Party
Certification Bodies to Conduct Food
Safety Audits to Issue Certifications’’
(third-party certification rule). In the
preamble to the preventive controls for
animal food rule, we stated that we
would publish a document in the
Federal Register announcing the
effective date of paragraph (2) once we
finalized the third-party certification
rule (80 FR 55908 at 55954).
The final third-party certification rule
(80 FR 74569) published in the Federal
Register on November 27, 2015, with an
effective date of January 26, 2016. This
document announces that the effective
date for paragraph 2 in the definition of
qualified auditor in § 117.3 (80 FR
55098 at 56147) and § 507.3 (80 FR
56170 at 56339) is September 19, 2016.
Dated: September 14, 2016.
Leslie Kux,
Associate Commissioner for Policy.
32 CFR Part 66
Background
[Docket ID: DOD–2011–OS–0099]
The final regulations (TD 9773) that
are the subject of this correction are
under section 1.6038–4 of the Internal
Revenue Code.
RIN 0790–AI78
Need for Correction
AGENCY:
As published, the final regulations
(TD 9773) contain errors that may prove
to be misleading and are in need of
clarification.
SUMMARY:
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
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:
■
Par. 2. Section 1.6038–4 is amended
by revising paragraph (d)(3)(iv) to read
as follows:
§ 1.6038–4 Information returns required of
certain United States persons with respect
to such person’s U.S. multinational
enterprise group.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
*
26 CFR Part 1
[TD 9773]
RIN 1545–BM70
Country-by-Country Reporting;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final regulations (TD
9773) that were published in the
Federal Register on Thursday, June 30,
2016 (81 FR 42482). This document
contains final regulations that require
annual country-by-country reporting by
certain United States persons that are
the ultimate parent entity of a
multinational enterprise group.
DATES: This correction is effective
September 19, 2016 and is applicable on
or after June 30, 2016.
FOR FURTHER INFORMATION CONTACT:
Melinda E. Harvey of the Office of
SUMMARY:
rmajette on DSK2TPTVN1PROD with RULES
SUPPLEMENTARY INFORMATION:
■
BILLING CODE 4164–01–P
14:11 Sep 16, 2016
DEPARTMENT OF DEFENSE
Authority: 26 U.S.C. 7805 * * *
[FR Doc. 2016–22494 Filed 9–16–16; 8:45 am]
VerDate Sep<11>2014
Associate Chief Counsel (International)
at (202) 317–6934 (not a toll-free
number).
Jkt 238001
64061
*
*
*
*
(d) * * *
(3) * * *
(iv) Income tax paid and accrued tax
expense of permanent establishment. In
the case of a constituent entity that is a
permanent establishment, the amount of
income tax paid and the amount of
accrued tax expense referred to in
paragraphs (d)(2)(iv) and (v) of this
section should not include the income
tax paid or tax expense accrued by the
business entity of which the permanent
establishment would be a part, but for
the third sentence of paragraph (b)(2) of
this section, in that business entity’s tax
jurisdiction of residence on the income
derived by the permanent
establishment.
*
*
*
*
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2016–22440 Filed 9–16–16; 8:45 am]
BILLING CODE 4830–01–P
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Office of the Secretary
Qualification Standards for Enlistment,
Appointment, and Induction
Office of the Under Secretary of
Defense for Personnel and Readiness,
DoD.
ACTION: Final rule.
This rule updates policies and
responsibilities for basic entrance
qualification standards for enlistment,
appointment, and induction into the
Armed Forces and delegates the
authority to specify certain standards to
the Secretaries of the Military
Departments. It establishes the age,
aptitude, character/conduct, citizenship,
dependents, education, medical,
physical fitness, and other disqualifying
conditions that are causes for rejection
from military service. Other standards
may be prescribed in the event of
mobilization or national emergency.
This rule sets standards designed to
ensure that individuals under
consideration for enlistment,
appointment, and/or induction are able
to perform military duties successfully,
and to select those who are the most
suitable for Service life.
DATES: Effective Date: This rule is
effective on October 19, 2016.
FOR FURTHER INFORMATION CONTACT:
Dennis J. Drogo, (703) 697–9268.
SUPPLEMENTARY INFORMATION:
Public Comments and Responses
On March 27, 2015 (80 FR 16269–
16277), the Department of Defense
published an interim final rule titled
‘‘Qualification Standards for Enlistment,
Appointment, and Induction’’ for a 60day public comment period. The
comment period ended on May 26,
2015. Three public comments were
received. This section addresses those
comments.
Comment 1: ‘‘Abstain: the area were
I live is not for emergency personnel
conducting business that should be
known as unwanted security.’’
Response: The Department of Defense
thanks the commenter for the comment.
No changes were made to the final rule
as a result.
Comment 2: A 16-year veteran of the
Air Force is in favor of having a
qualified Armed Service to serve our
country but, the commenter thinks
interviews should be a part of the
E:\FR\FM\19SER1.SGM
19SER1
]]>Agencies
[Federal Register Volume 81, Number 181 (Monday, September 19, 2016)]
[Rules and Regulations]
[Page 64061]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-22440]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9773]
RIN 1545-BM70
Country-by-Country Reporting; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9773) that were published in the Federal Register on Thursday, June 30,
2016 (81 FR 42482). This document contains final regulations that
require annual country-by-country reporting by certain United States
persons that are the ultimate parent entity of a multinational
enterprise group.
DATES: This correction is effective September 19, 2016 and is
applicable on or after June 30, 2016.
FOR FURTHER INFORMATION CONTACT: Melinda E. Harvey of the Office of
Associate Chief Counsel (International) at (202) 317-6934 (not a toll-
free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9773) that are the subject of this
correction are under section 1.6038-4 of the Internal Revenue Code.
Need for Correction
As published, the final regulations (TD 9773) 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.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendments:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.6038-4 is amended by revising paragraph (d)(3)(iv) to
read as follows:
Sec. 1.6038-4 Information returns required of certain United States
persons with respect to such person's U.S. multinational enterprise
group.
* * * * *
(d) * * *
(3) * * *
(iv) Income tax paid and accrued tax expense of permanent
establishment. In the case of a constituent entity that is a permanent
establishment, the amount of income tax paid and the amount of accrued
tax expense referred to in paragraphs (d)(2)(iv) and (v) of this
section should not include the income tax paid or tax expense accrued
by the business entity of which the permanent establishment would be a
part, but for the third sentence of paragraph (b)(2) of this section,
in that business entity's tax jurisdiction of residence on the income
derived by the permanent establishment.
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-22440 Filed 9-16-16; 8:45 am]
BILLING CODE 4830-01-P
