Dividend Equivalents From Sources Within the United States; Correction, 49508-49510 [2017-22830]
Download as PDF
<![CDATA[
49508
Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations
federalism implications to warrant the
preparation of a Federalism Assessment.
As noted above, this action is an
order, not a rule. Accordingly, the
Congressional Review Act (CRA) is
inapplicable, as it applies only to rules.
However, if this were a rule, pursuant
to the Congressional Review Act, ‘‘any
rule for which an agency for good cause
finds that notice and public procedure
thereon are impracticable, unnecessary,
or contrary to the public interest, shall
take effect at such time as the federal
agency promulgating the rule
determines.’’ 5 U.S.C. 808(2). It is in the
public interest to schedule these
substances immediately to avoid an
imminent hazard to the public safety.
This temporary scheduling action is
taken pursuant to 21 U.S.C. 811(h),
which is specifically designed to enable
the DEA to act in an expeditious manner
to avoid an imminent hazard to the
public safety. 21 U.S.C. 811(h) exempts
the temporary scheduling order from
standard notice and comment
rulemaking procedures to ensure that
the process moves swiftly. For the same
reasons that underlie 21 U.S.C. 811(h),
that is, the DEA’s need to move quickly
to place these substances into Schedule
I because it poses an imminent hazard
to the public safety, it would be contrary
to the public interest to delay
implementation of the temporary
scheduling order. Therefore, this order
shall take effect immediately upon its
publication. The DEA has submitted a
copy of this temporary order to both
Houses of Congress and to the
Comptroller General, although such
filing is not required under the Small
Business Regulatory Enforcement
Fairness Act of 1996 (Congressional
Review Act), 5 U.S.C. 801–808 because,
as noted above, this action is an order,
not a rule.
List of Subjects in 21 CFR Part 1308
Administrative practice and
procedure, Drug traffic control,
Reporting and recordkeeping
requirements.
For the reasons set out above, the DEA
amends 21 CFR part 1308 as follows:
PART 1308—SCHEDULES OF
CONTROLLED SUBSTANCES
1. The authority citation for part 1308
continues to read as follows:
■
Authority: 21 U.S.C. 811, 812, 871(b),
956(b), unless otherwise noted.
2. In § 1308.11, add reserved
paragraphs (h)(15) through (18) and
paragraphs (h)(19), (20), and (21) to read
as follows:
■
§ 1308.11
*
Schedule I.
*
*
(h) * * *
*
*
(19) N-(2-fluorophenyl)-N-(1-phenethylpiperidin-4-yl)propionamide, its isomers, esters, ethers, salts and salts of isomers, esters
and ethers (Other names: ortho-fluorofentanyl, 2-fluorofentanyl) .....................................................................................................
(20) N-(1-phenethylpiperidin-4-yl)-N-phenyltetrahydrofuran-2-carboxamide, its isomers, esters, ethers, salts and salts of isomers, esters and ethers (Other name: tetrahydrofuranyl fentanyl) ....................................................................................................
(21) 2-methoxy-N-(1-phenethylpiperidin-4-yl)-N-phenylacetamide, its isomers, esters, ethers, salts and salts of isomers, esters
and ethers (Other name: methoxyacetyl fentanyl) ..............................................................................................................................
Dated: October 17, 2017.
Robert W. Patterson,
Acting Administrator.
Applicability Date: The corrections to
§§ 1.1.871–15, 1.871–15T, 1.1441–
1(e)(5)(v)(B)(4), (e)(6), and (f)(5), 1.1441–
2, 1.1441–7, and 1.1461–1 are
applicable on January 19, 2017.
FOR FURTHER INFORMATION CONTACT: D.
Peter Merkel or Karen Walny at 202–
317–6938 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
[FR Doc. 2017–23206 Filed 10–25–17; 8:45 am]
BILLING CODE 4410–09–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9815]
RIN 1545–BM33
Dividend Equivalents From Sources
Within the United States; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and temporary
regulations; Correcting amendments.
AGENCY:
This document contains
corrections to final and temporary
regulations (TD TD 9815), which were
published in the Federal Register on
Tuesday, January 24, 2017.
DATES: Effective Date: These corrections
are effective October 26, 2017.
ethrower on DSK3G9T082PROD with RULES
SUMMARY:
Need for Correction
As published, TD 9815 contains errors
that may prove to be misleading and are
in need of clarification.
§ 1.871–15(a)(14)(ii)(B) ......................................
§ 1.871–15(l)(1), second sentence .....................
§ 1.871–15(q)(1)
ELI.More ...........................................................
described in this paragraph (l) .........................
qualified intermediary agreement ....................
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
§ 1.871–15
[Amended]
Par. 2. Section 1.871–15 is amended
by:
■ 1. Removing paragraph (r)(2).
■ 2. Redesignating paragraphs (r)(3), (4),
and (5), as (r)(2), (3), and (4),
respectively.
■
§ 1.871–15
[Amended]
Par. 3. For each section listed in the
table, remove the language in the
‘‘Remove’’ column and add in its place
the language in the ‘‘Add’’ column as set
forth below:
■
Remove
18:08 Oct 25, 2017
Jkt 244001
(9825)
PART 1—INCOME TAXES
Section
VerDate Sep<11>2014
(9843)
List of Subjects in 26 CFR Part 1
Background
The final and temporary regulations
that are the subject of these corrections
are §§ 1.871–15, 1.871–15T, 1.1441–1,
1.1441–2, 1.1441–7, and 1.1461–1,
promulgated under sections 871(m) and
7805 of the Internal Revenue Code.
These regulations affect foreign persons
that hold certain financial products
providing for payments that are
contingent upon or determined by
reference to U.S. source dividends, as
well withholding agents with respect to
dividend equivalents and certain other
parties to section 871(m) transactions
and their agents.
(9816)
PO 00000
Frm 00024
Fmt 4700
Sfmt 4700
Add
ELI. More
described in this paragraph (l)(1)
qualified intermediary withholding agreement
E:\FR\FM\26OCR1.SGM
26OCR1
Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations
Section
Remove
§ 1.871–15(q)(4)
§ 1.871–15(q)(5), Example (3), paragraph (ii)
§ 1.871–15(q)(5), Example (3), paragraph (ii)
§ 1.871–15(r)(1)
§ 1.871–15T
49509
[Amended]
Add
ordinary ............................................................
country that provides withholding ....................
paid by qualified derivatives dealer .................
September 18, 2015 ........................................
ordinarily
country with a treaty that provides withholding
paid by the qualified derivatives dealer
January 19, 2017
§ 1.871–15T
Par. 4. Section 1.871–15T is amended
by redesignating paragraph (r)(5) as
(r)(4).
■
[Amended]
Par. 5. For each section listed in the
table, remove the language in the
‘‘Remove’’ column and add in its place
■
the language in the ‘‘Add’’ column as set
forth below:
Section
Remove
Add
§ 1.871–15T(p)(5) ...............................................
§ 1.871–15T(q) through (r)(4) [Reserved] ..........
Example 1. .......................................................
(q) through (r)(4) [Reserved]. For further guidance, see § 1.871–15(r)(1) through (4).
after on January ...............................................
Example.
(q) through (r)(3) [Reserved]. For further guidance, see § 1.871–15(q) through (r)(3)
after January
§ 1.871–15T(r)(4) newly redesignated ................
§ 1.1441–1
[Amended]
‘‘Remove’’ column and add in its place
the language in the ‘‘Add’’ column as set
forth below:
Par. 6. For each section listed in the
table, remove the language in the
■
Section
Remove
Add
§ 1.1441–1(e)(5)(v)(B)(4)(iv) ...............................
§ 1.1441–1(e)(6)(i)(B) .........................................
§ 1.1441–1(e)(6)(i)(C) .........................................
U.S. income tax ...............................................
and other withholding provisions .....................
underlying securities (including ........................
§ 1.1441–1(e)(6)(i)(C) .........................................
§ 1.1441–1(e)(6)(i)(D)(3) .....................................
§ 1.1441–1(e)(6)(i)(F) .........................................
§ 1.1441–1(e)(6)(ii)(B) introductory text ..............
§ 1.1441–1(e)(6)(ii)(B)(2) ....................................
§ 1.1441–1(f)(5) ..................................................
received in the equity .......................................
U.S. tax return ..................................................
QDD .................................................................
organized, or operates .....................................
pursuant to .......................................................
Paragraphs (e)(5)(ii)(D) ....................................
U.S. federal income tax
and other provisions
underlying securities as defined in § 1.871–
15(a)(15) (including
received in its equity
U.S. federal tax return
qualified derivatives dealer
organized or operates
with respect to
Paragraphs (e)(5)(ii)(C)
Par. 7. Section 1.1441–2 is amended
by removing the last two sentences of
paragraph (f)(1) and adding a sentence
at the end of the paragraph to read as
follows:
■
§ 1.1441–2 Amounts subject to
withholding.
§ 1.1441–2
*
■
*
*
*
*
(f) * * *
(1) * * * Paragraph (e)(7) of this
section applies on or after January 19,
2017.
*
*
*
*
*
Section
§ 1.871–15(i)(3), ...............................................
type (securities .................................................
the types of section 871(m) transaction ..........
certifying that has notified ................................
§ 1.1441–7
[Amended]
§ 1.1441–7
Par. 9. Section 1.1441–7 is amended
by removing the second sentence of
paragraph (a)(4).
Add
[Amended]
Par. 10. For each section listed in the
table, remove the language in the
‘‘Remove’’ column and add in its place
■
■
Section
ethrower on DSK3G9T082PROD with RULES
Par. 8. For each section listed in the
table, remove the language in the
‘‘Remove’’ column and add in its place
the language in the ‘‘Add’’ column as set
forth below:
Remove
§ 1.1441–2(e)(7)(ii)(A) ........................................
§ 1.1441–2(e)(7)(iv) ............................................
§ 1.1441–2(e)(7)(v) .............................................
§ 1.1441–2(e)(7)(v) .............................................
[Amended]
not required withhold .......................................
Example 8 and .................................................
apply to payments made on or after January
19
the language in the ‘‘Add’’ column as set
forth below:
Remove
§ 1.1441–7(a)(3), Example 9 ..............................
§ 1.1441–7(a)(4) .................................................
§ 1.1441–7(a)(4) .................................................
§ 1.871–15(i)(3)(i),
type (for example, securities
the type of section 871(m) transaction
certifying that it has notified
VerDate Sep<11>2014
18:08 Oct 25, 2017
Jkt 244001
PO 00000
Frm 00025
Fmt 4700
Sfmt 4700
Add
not required to withhold
Example 7, Example 8, and
apply beginning January 19
E:\FR\FM\26OCR1.SGM
26OCR1
49510
Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations
Par. 11. Section 1.1461–1 is amended
by revising paragraph (c)(2)(iii) to read
as follows:
■
§ 1.1461–1
withheld.
Payment and returns of tax
*
*
*
*
*
(c) * * *
(2) * * *
(iii) Applicability date. Paragraph
(c)(2) of this section applies beginning
January 19, 2017.
*
*
*
*
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2017–22830 Filed 10–25–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2017–0936]
RIN 1625–AA09
Drawbridge Operation Regulation;
Snake Creek; Islamorada, FL
Coast Guard, DHS.
Notice of deviation from
drawbridge regulation.
AGENCY:
ACTION:
The Coast Guard has issued a
temporary deviation from the operating
schedule that governs the Snake Creek
Bridge across Snake Creek, at
Islamorada, FL. The deviation is
necessary to alleviate the increased
traffic congestion on US 1 Highway
resulting from relief efforts after the
passing of Hurricane Irma. This
deviation allows the bridge to open once
every two hours verses the current
operating regulation. Local officials are
requesting this action to assist in
reducing the long line of traffic backups
caused by the bridge openings.
DATES: This deviation is effective
without actual notice from October 26,
2017, through 7 a.m. on November 1,
2017. For the purposes of enforcement,
actual notice will be used from 7 a.m.
on September 29, 2017, until October
26, 2017.
ADDRESSES: The docket for this
deviation, USCG–2017–0936 is available
at https://www.regulations.gov. Type the
docket number in the ‘‘SEARCH’’ box
and click ‘‘SEARCH’’. Click on Open
Docket Folder on the line associated
with this deviation.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this temporary
ethrower on DSK3G9T082PROD with RULES
SUMMARY:
VerDate Sep<11>2014
18:08 Oct 25, 2017
Jkt 244001
deviation, call or email LT Scott Ledee,
Chief Waterways Management Division,
U.S. Coast Guard Sector Key West, Coast
Guard; telephone (305) 292–8768, email;
Scott.G.Ledee@uscg.mil.
The
Village of Islamorada Florida with
concurrence of Florida Department of
Transportation, the bridge owner, has
requested a temporary change in the
operating regulation for the Snake Creek
Bridge on US Highway 1 crossing Snake
Creek in Islamorada, Florida. The bridge
has a vertical clearance of 27 feet in the
closed position. With the passing of
Hurricane Irma, the lower Keys have
been devastated. With this increased
time between openings, this deviation
will allow a more uninterrupted flow of
vehicle traffic carrying restorative
supplies into the lower Keys without
severely hindering vessel traffic. The
Snake Creek Drawbridge currently
operates under 33 CFR 117.331.
The deviation period is from 7 a.m. on
September 29, 2017 to 7 a.m. on
November 1, 2017. During this period,
the bridge will open on signal, except
that from 7 a.m. to 7 p.m. the draw need
only open every two hours, on the hour.
Vessels able to pass through the
bridge in the closed position may do so
at anytime. The bridge will be able to
open for emergencies and there is no
immediate alternate route for vessels to
pass. The Coast Guard will also inform
the users of the waterways through our
Local and Broadcast Notices to Mariners
of the change in operating schedule for
the bridge so that vessel operators can
arrange their transits to minimize any
impact caused by the temporary
deviation.
In accordance with 33 CFR 117.35(e),
the drawbridge must return to its regular
operating schedule immediately at the
end of the effective period of this
temporary deviation. This deviation
from the operating regulations is
authorized under 33 CFR 117.35.
SUPPLEMENTARY INFORMATION:
Dated: October 2, 2017.
Barry L. Dragon,
Director, Bridge Branch, Seventh Coast Guard
District.
[FR Doc. 2017–23320 Filed 10–25–17; 8:45 am]
BILLING CODE 9110–04–P
PO 00000
Frm 00026
Fmt 4700
Sfmt 4700
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2017–0778]
Drawbridge Operation Regulation;
Atlantic Intracoastal Waterway, Indian
River, Titusville, FL
Coast Guard, DHS.
Notice of deviation from
drawbridge regulation; modification.
AGENCY:
ACTION:
The Coast Guard has modified
a temporary deviation from the
operating schedule that governs the
NASA Railroad Bridge (Jay Jay Bridge)
across the Atlantic Intracoastal
Waterway (Indian River), mile 876.6,
Titusville, Florida. This modified
deviation is necessary to allow the
bridge owner, National Aeronautics and
Space Administration (NASA) to
continue repairs to the bridge. Due to
delays and damage caused by Hurricane
Irma, additional repairs will be required
causing the bridge to remain closed to
navigation periodically throughout the
day. This deviation is deemed necessary
for the continued safe operation of the
bridge.
DATES: This modified deviation is
effective without actual notice from
October 26, 2017 through 4 p.m. on
October 31, 2017. For the purposes of
enforcement, actual notice will be used
from 8 a.m. on September 27, 2017 until
October 26, 2017.
ADDRESSES: The docket for this
deviation, USCG–2017–0778 is available
at https://www.regulations.gov. Type the
docket number in the ‘‘SEARCH’’ box
and click ‘‘SEARCH’’. Click on Open
Docket Folder on the line associated
with this deviation.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this modified
temporary deviation, call or email LT
Allan Storm, U.S. Coast Guard Sector
Jacksonville, Waterways Management
Division; telephone 904–714–7616,
email Allan.H.Storm@uscg.mil.
SUPPLEMENTARY INFORMATION: On August
22, 2017, the Coast Guard published a
temporary deviation entitled,
‘‘Drawbridge Operation Regulation;
Atlantic Intracoastal Waterway, Indian
River, Titusville, FL’’ in the Federal
Register (82 FR 39665). Under that
temporary deviation, from 8 a.m. on
August 17, 2017 to 4 p.m. on September
26, 2017, the bridge would remain
closed to navigation from 8 a.m. to noon
and from 1 p.m. to 4 p.m., Monday
through Friday. The bridge owner,
SUMMARY:
E:\FR\FM\26OCR1.SGM
26OCR1
]]>Agencies
[Federal Register Volume 82, Number 206 (Thursday, October 26, 2017)]
[Rules and Regulations]
[Pages 49508-49510]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-22830]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9815]
RIN 1545-BM33
Dividend Equivalents From Sources Within the United States;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations and temporary regulations; Correcting
amendments.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final and temporary
regulations (TD TD 9815), which were published in the Federal Register
on Tuesday, January 24, 2017.
DATES: Effective Date: These corrections are effective October 26,
2017.
Applicability Date: The corrections to Sec. Sec. 1.1.871-15,
1.871-15T, 1.1441-1(e)(5)(v)(B)(4), (e)(6), and (f)(5), 1.1441-2,
1.1441-7, and 1.1461-1 are applicable on January 19, 2017.
FOR FURTHER INFORMATION CONTACT: D. Peter Merkel or Karen Walny at 202-
317-6938 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations that are the subject of these
corrections are Sec. Sec. 1.871-15, 1.871-15T, 1.1441-1, 1.1441-2,
1.1441-7, and 1.1461-1, promulgated under sections 871(m) and 7805 of
the Internal Revenue Code. These regulations affect foreign persons
that hold certain financial products providing for payments that are
contingent upon or determined by reference to U.S. source dividends, as
well withholding agents with respect to dividend equivalents and
certain other parties to section 871(m) transactions and their agents.
Need for Correction
As published, TD 9815 contains 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 * * *
Sec. 1.871-15 [Amended]
0
Par. 2. Section 1.871-15 is amended by:
0
1. Removing paragraph (r)(2).
0
2. Redesignating paragraphs (r)(3), (4), and (5), as (r)(2), (3), and
(4), respectively.
Sec. 1.871-15 [Amended]
0
Par. 3. For each section listed in the table, remove the language in
the ``Remove'' column and add in its place the language in the ``Add''
column as set forth below:
------------------------------------------------------------------------
Section Remove Add
------------------------------------------------------------------------
Sec. 1.871- ELI.More............ ELI. More
15(a)(14)(ii)(B).
Sec. 1.871-15(l)(1), described in this described in this
second sentence. paragraph (l). paragraph (l)(1)
Sec. 1.871-15(q)(1) qualified qualified
intermediary intermediary
agreement. withholding
agreement
[[Page 49509]]
Sec. 1.871-15(q)(4) ordinary............ ordinarily
Sec. 1.871-15(q)(5), country that country with a
Example (3), paragraph (ii) provides treaty that
withholding. provides
withholding
Sec. 1.871-15(q)(5), paid by qualified paid by the
Example (3), paragraph (ii) derivatives dealer. qualified
derivatives dealer
Sec. 1.871-15(r)(1) September 18, 2015.. January 19, 2017
------------------------------------------------------------------------
Sec. 1.871-15T [Amended]
0
Par. 4. Section 1.871-15T is amended by redesignating paragraph (r)(5)
as (r)(4).
Sec. 1.871-15T [Amended]
0
Par. 5. For each section listed in the table, remove the language in
the ``Remove'' column and add in its place the language in the ``Add''
column as set forth below:
------------------------------------------------------------------------
Section Remove Add
------------------------------------------------------------------------
Sec. 1.871-15T(p)(5)...... Example 1........... Example.
Sec. 1.871-15T(q) through (q) through (r)(4) (q) through (r)(3)
(r)(4) [Reserved]. [Reserved]. For [Reserved]. For
further guidance, further guidance,
see Sec. 1.871- see Sec. 1.871-
15(r)(1) through 15(q) through
(4). (r)(3)
Sec. 1.871-15T(r)(4) newly after on January.... after January
redesignated.
------------------------------------------------------------------------
Sec. 1.1441-1 [Amended]
0
Par. 6. For each section listed in the table, remove the language in
the ``Remove'' column and add in its place the language in the ``Add''
column as set forth below:
------------------------------------------------------------------------
Section Remove Add
------------------------------------------------------------------------
Sec. 1.1441- U.S. income tax..... U.S. federal income
1(e)(5)(v)(B)(4)(iv). tax
Sec. 1.1441-1(e)(6)(i)(B). and other and other provisions
withholding
provisions.
Sec. 1.1441-1(e)(6)(i)(C). underlying underlying
securities securities as
(including. defined in Sec.
1.871- 15(a)(15)
(including
Sec. 1.1441-1(e)(6)(i)(C). received in the received in its
equity. equity
Sec. 1.1441- U.S. tax return..... U.S. federal tax
1(e)(6)(i)(D)(3). return
Sec. 1.1441-1(e)(6)(i)(F). QDD................. qualified
derivatives dealer
Sec. 1.1441-1(e)(6)(ii)(B) organized, or organized or
introductory text. operates. operates
Sec. 1.1441- pursuant to......... with respect to
1(e)(6)(ii)(B)(2).
Sec. 1.1441-1(f)(5)....... Paragraphs Paragraphs
(e)(5)(ii)(D). (e)(5)(ii)(C)
------------------------------------------------------------------------
0
Par. 7. Section 1.1441-2 is amended by removing the last two sentences
of paragraph (f)(1) and adding a sentence at the end of the paragraph
to read as follows:
Sec. 1.1441-2 Amounts subject to withholding.
* * * * *
(f) * * *
(1) * * * Paragraph (e)(7) of this section applies on or after
January 19, 2017.
* * * * *
Sec. 1.1441-2 [Amended]
0
Par. 8. For each section listed in the table, remove the language in
the ``Remove'' column and add in its place the language in the ``Add''
column as set forth below:
------------------------------------------------------------------------
Section Remove Add
------------------------------------------------------------------------
Sec. 1.1441-2(e)(7)(ii)(A) Sec. 1.871- Sec. 1.871-
15(i)(3),. 15(i)(3)(i),
Sec. 1.1441-2(e)(7)(iv)... type (securities.... type (for example,
securities
Sec. 1.1441-2(e)(7)(v).... the types of section the type of section
871(m) transaction. 871(m) transaction
Sec. 1.1441-2(e)(7)(v).... certifying that has certifying that it
notified. has notified
------------------------------------------------------------------------
Sec. 1.1441-7 [Amended]
0
Par. 9. Section 1.1441-7 is amended by removing the second sentence of
paragraph (a)(4).
Sec. 1.1441-7 [Amended]
0
Par. 10. For each section listed in the table, remove the language in
the ``Remove'' column and add in its place the language in the ``Add''
column as set forth below:
------------------------------------------------------------------------
Section Remove Add
------------------------------------------------------------------------
Sec. 1.1441-7(a)(3), not required not required to
Example 9. withhold. withhold
Sec. 1.1441-7(a)(4)....... Example 8 and....... Example 7, Example
8, and
Sec. 1.1441-7(a)(4)....... apply to payments apply beginning
made on or after January 19
January 19
------------------------------------------------------------------------
[[Page 49510]]
0
Par. 11. Section 1.1461-1 is amended by revising paragraph (c)(2)(iii)
to read as follows:
Sec. 1.1461-1 Payment and returns of tax withheld.
* * * * *
(c) * * *
(2) * * *
(iii) Applicability date. Paragraph (c)(2) of this section applies
beginning January 19, 2017.
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2017-22830 Filed 10-25-17; 8:45 am]
BILLING CODE 4830-01-P
