Arbitrage Guidance for Tax-Exempt Bonds; Correction, 37817 [2017-17135]

Download as PDF Federal Register / Vol. 82, No. 155 / Monday, August 14, 2017 / Rules and Regulations III. References The following references are on display in the Dockets Management Staff (see ADDRESSES) and are available for viewing by interested persons between 9 a.m. and 4 p.m., Monday through Friday; they are also available electronically at https:// www.regulations.gov. FDA has verified the Web site addresses, as of the date this document publishes in the Federal Register, but Web sites are subject to change over time. 1. Letter from Senator Amy Klobuchar, Senator Al Franken, Representative Collin Peterson, and Representative Tim Walz, to President Donald J. Trump, accessed on the Web at https:// www.klobuchar.senate.gov/public/ index.cfm/2017/4/klobuchar-frankenpeterson-walz-urge-administration-tosupport-minnesota-dairy-farmersthrough-strong-enforcement-of-our-tradelaws-with-canada. 2. Congressional Research Service, ‘‘New Canadian Dairy Pricing Regime Proves Disruptive for U.S. Milk Producers,’’ dated April 20, 2017, accessed on the Web at https://www.everycrsreport.com/ reports/IN10692.html. 3. Letter from Michael D. Dykes, D.V.M., President and CEO, International Dairy Foods Association, to Stephen Ostroff, M.D., Deputy Commissioner for Foods and Veterinary Medicine, Food and Drug Administration, dated June 22, 2017. section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other tax-advantaged bonds issued by State and local governments. DATES: This correction is effective August 14, 2017 and applicable July 18, 2016. FOR FURTHER INFORMATION CONTACT: Spence Hanemann at (202) 317–6980 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9777) that are the subject of this correction are under section 148 of the Internal Revenue Code. Need for Correction As published, the final regulations (TD 9777) contain an error 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 amended by making the following correcting amendment: PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Dated: August 9, 2017. Anna K. Abram, Deputy Commissioner for Policy, Planning, Legislation, and Analysis. Authority: 26 U.S.C. 7805 * * * [FR Doc. 2017–17118 Filed 8–11–17; 8:45 am] § 1.148–11 BILLING CODE 4164–01–P ■ [Amended] Par. 2. Amend § 1.148–11(k)(1) by adding ‘‘1.148–6(d)(3)(iii)(A);’’ before ‘‘1.148–6(d)(4)’’. DEPARTMENT OF THE TREASURY Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) . Internal Revenue Service 26 CFR Part 1 [FR Doc. 2017–17135 Filed 8–11–17; 8:45 am] [TD 9777] BILLING CODE 4830–01–P RIN 1545–BG41; 1545–BH38 Arbitrage Guidance for Tax-Exempt Bonds; Correction ENVIRONMENTAL PROTECTION AGENCY Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. 40 CFR Part 52 AGENCY: This document contains a correction to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016 (81 FR 46582). The final regulations relate to the arbitrage restrictions under sradovich on DSK3GMQ082PROD with RULES SUMMARY: VerDate Sep<11>2014 15:51 Aug 11, 2017 Jkt 241001 [EPA–R09–OAR–2017–0034; FRL–9965–26– Region 9] Approval of California Air Plan Revisions, San Joaquin Valley Unified Air Pollution Control District ACTION: Final rule. The Environmental Protection Agency (EPA) is taking final action to approve a revision to the San Joaquin Valley Unified Air Pollution Control District (SJVUAPCD or ‘‘the District’’) portion of the California State Implementation Plan (SIP). This revised rule concerns emissions of oxides of nitrogen, carbon monoxide, oxides of sulfur, and particulate matter of 10 microns or less from boilers, steam generators and process heaters. We are approving a local rule that regulates these emission sources under the Clean Air Act (CAA or the Act). SUMMARY: This rule will be effective on September 13, 2017. DATES: The EPA has established a docket for this action under Docket ID No. EPA–R09–OAR–2017–0034. All documents in the docket are listed on the http://www.regulations.gov Web site. Although listed in the index, some information is not publicly available, e.g., Confidential Business Information or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the Internet and will be publicly available only in hard copy form. Publicly available docket materials are available through http:// www.regulations.gov, or please contact the person identified in the FOR FURTHER INFORMATION CONTACT section for additional availability information. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Nancy Levin, EPA Region IX, (415) 972– 3848, levin.nancy@epa.gov. SUPPLEMENTARY INFORMATION: Throughout this document, ‘‘we,’’ ‘‘us’’ and ‘‘our’’ refer to the EPA. Table of Contents I. Proposed Action II. Public Comments and EPA Responses III. EPA Action IV. Incorporation by Reference V. Statutory and Executive Order Reviews I. Proposed Action On March 21, 2017 (82 FR 14496), the EPA proposed to approve the following rule into the California SIP. Environmental Protection Agency (EPA). AGENCY: PO 00000 Frm 00013 Fmt 4700 Sfmt 4700 37817 E:\FR\FM\14AUR1.SGM 14AUR1

Agencies

[Federal Register Volume 82, Number 155 (Monday, August 14, 2017)]
[Rules and Regulations]
[Page 37817]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-17135]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9777]
RIN 1545-BG41; 1545-BH38


Arbitrage Guidance for Tax-Exempt Bonds; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains a correction to final regulations (TD 
9777) that were published in the Federal Register on Monday, July 18, 
2016 (81 FR 46582). The final regulations relate to the arbitrage 
restrictions under section 148 of the Internal Revenue Code applicable 
to tax-exempt bonds and other tax-advantaged bonds issued by State and 
local governments.

DATES: This correction is effective August 14, 2017 and applicable July 
18, 2016.

FOR FURTHER INFORMATION CONTACT: Spence Hanemann at (202) 317-6980 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The final regulations (TD 9777) that are the subject of this 
correction are under section 148 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9777) contain an error 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 amended by making the following 
correcting amendment:

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 * * *


Sec.  1.148-11   [Amended]

0
Par. 2. Amend Sec.  1.148-11(k)(1) by adding ``1.148-6(d)(3)(iii)(A);'' 
before ``1.148-6(d)(4)''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration) .
[FR Doc. 2017-17135 Filed 8-11-17; 8:45 am]
 BILLING CODE 4830-01-P