Arbitrage Guidance for Tax-Exempt Bonds; Correction, 14175 [2018-06704]

Download as PDF Federal Register / Vol. 83, No. 64 / Tuesday, April 3, 2018 / Rules and Regulations (83 FR 10784; March 13, 2018). The final rule, technical amendment updated the controlling agency information of four restricted areas (R– 2907C, R–2910B, R–2910C, and R– 2910E) in Florida. Subsequent to publication, the FAA determined that the location of R–2907C was incorrectly stated as ‘‘Pinecastle, FL’’ instead of ‘‘Lake George, FL.’’ This correction inserts ‘‘Lake George, FL’’ at all references to restricted area R–2907C. Correction to Final Rule Accordingly, pursuant to the authority delegated to me, in the Federal Register of March 13, 2018 (83 FR 10784) FR Doc. 2018–05041, Amendment of Restricted Areas R– 2907C, R–2910B, R–2910C, and R– 2910E; Pinecastle, FL, is corrected as follows: On page 10784, column 1, line 26, in the subject heading, after the word R– 2907C, insert ‘‘Lake George, FL,’’. On page 10784, column 1, line 34, under SUMMARY, after the word R–2907C, insert ‘‘Lake George, FL,’’. On page 10784, column 2, line 13, under Authority for this rulemaking, after the word R– 2907C, insert ’’ Lake George, FL,’’. On page 10784, column 2, line 20, under The Rule, after the word R–2907C, insert ‘‘Lake George, FL,’’. On page 10784, column 2, line 66, and column 3, line 17, under Environmental Review, after the word R–2907C, insert ‘‘Lake George, FL,’’. § 73.29 [Amended] On page 10784, column 3, line 51 correct the location of R–2907C to read as follows: ■ R–2907C Lake George, FL [Corrected] Arbitrage Guidance for Tax-Exempt Bonds; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. Approval and Promulgation of Air Quality Implementation Plans; District of Columbia; Interstate Transport Requirements for the 2010 1-Hour Sulfur Dioxide Standard Environmental Protection Agency (EPA). AGENCY: ACTION: Final rule. List of Subjects in 26 CFR Part 1 DATES: Income taxes, Reporting and recordkeeping requirements. ADDRESSES: Need for Correction Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: PART 1—INCOME TAXES Yield on an issue of bonds. * * * * (h) * * * (3) * * * (iv) Accounting for modifications and terminations—* * * * * * * * RIN 1545–BG41; 1545–BH38 [EPA–R03–OAR–2014–0701; FRL–9976– 30—Region 3] As published July 18, 2016 (81 FR 46582), the final regulations (TD 9777) contain an error that needs to be corrected. The final regulations (TD 9777) that are the subject of this correction are issued under section 148 of the Internal Revenue Code. * [TD 9777] 40 CFR Part 52 The Environmental Protection Agency (EPA) is approving a state implementation plan (SIP) revision submitted by the District of Columbia (the District). This revision pertains to the infrastructure requirement for interstate transport of pollution with respect to the 2010 1-hour sulfur dioxide (SO2) national ambient air quality standards (NAAQS). EPA is approving this revision in accordance with the requirements of the Clean Air Act (CAA). § 1.148–4 26 CFR Part 1 ENVIRONMENTAL PROTECTION AGENCY SUMMARY: Background Par. 2. Section 1.148–4 is amended by revising the paragraph heading for paragraph (h)(3)(iv) to read as follows: Internal Revenue Service nshattuck on DSK9F9SC42PROD with RULES SUPPLEMENTARY INFORMATION: ■ DEPARTMENT OF THE TREASURY Jkt 244001 Spence Hanemann at (202) 317–6980 (not a toll-free number). Authority: 26 U.S.C. 7805 * * * BILLING CODE 4910–13–P 13:13 Apr 02, 2018 FOR FURTHER INFORMATION CONTACT: Paragraph 1. The authority citation for part 1 continues to read in part as follows: [FR Doc. 2018–06746 Filed 4–2–18; 8:45 am] VerDate Sep<11>2014 This correction is effective on April 3, 2018 and is applicable on or after July 18, 2016. DATES: ■ Issued in Washington, DC, on March 28, 2018. Rodger A. Dean, Jr., Manager, Airspace Policy Group. AGENCY: This document contains corrections to final regulations (TD 9777) that were published in the Federal Register on Monday, July 18, 2016. The final regulations are related to arbitrage restrictions under section 148 of the Internal Revenue Code applicable to tax-exempt bonds and other taxadvantaged bonds issued by State and local governments. SUMMARY: 14175 Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2018–06704 Filed 4–2–18; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00003 Fmt 4700 Sfmt 4700 This final rule is effective on May 3, 2018. EPA has established a docket for this action under Docket ID Number EPA–R03–OAR–2014–0701. All documents in the docket are listed on the https://www.regulations.gov website. Although listed in the index, some information is not publicly available, e.g., confidential business information (CBI) 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 https:// www.regulations.gov, or please contact the person identified in the FOR FURTHER INFORMATION CONTACT section for additional availability information. FOR FURTHER INFORMATION CONTACT: Joseph Schulingkamp, (215) 814–2021, or by email at schulingkamp.joseph@ epa.gov. On July 17, 2014, the District of Columbia (the District) through the District Department of Energy and the Environment (DDOEE) submitted a SIP revision addressing the infrastructure requirements under section 110(a)(2) of the CAA for the 2010 1-hour SO2 NAAQS. SUPPLEMENTARY INFORMATION: E:\FR\FM\03APR1.SGM 03APR1

Agencies

[Federal Register Volume 83, Number 64 (Tuesday, April 3, 2018)]
[Rules and Regulations]
[Page 14175]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-06704]


=======================================================================
-----------------------------------------------------------------------

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.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9777) that were published in the Federal Register on Monday, July 18, 
2016. The final regulations are related to 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 on April 3, 2018 and is applicable 
on or after 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 issued under section 148 of the Internal Revenue Code.

Need for Correction

    As published July 18, 2016 (81 FR 46582), the final regulations (TD 
9777) contain an error that needs to be corrected.

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 1.148-4 is amended by revising the paragraph heading 
for paragraph (h)(3)(iv) to read as follows:


Sec.  1.148-4  Yield on an issue of bonds.

* * * * *
    (h) * * *
    (3) * * *
    (iv) Accounting for modifications and terminations--* * *
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-06704 Filed 4-2-18; 8:45 am]
 BILLING CODE 4830-01-P