Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction, 45826-45827 [2018-19679]
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daltland on DSKBBV9HB2PROD with RULES
45826
Federal Register / Vol. 83, No. 176 / Tuesday, September 11, 2018 / Rules and Regulations
Sibley, IA, Sibley Muni, RNAV (GPS)–
A, Orig
Waterloo, IA, Waterloo Rgnl, ILS OR
LOC RWY 12, Amdt 10
Waterloo, IA, Waterloo Rgnl, LOC BC
RWY 30, Amdt 12
Waterloo, IA, Waterloo Rgnl, RNAV
(GPS) RWY 6, Amdt 1
Waterloo, IA, Waterloo Rgnl, RNAV
(GPS) RWY 12, Amdt 1
Waterloo, IA, Waterloo Rgnl, RNAV
(GPS) RWY 18, Amdt 1
Waterloo, IA, Waterloo Rgnl, RNAV
(GPS) RWY 24, Amdt 1
Waterloo, IA, Waterloo Rgnl, RNAV
(GPS) RWY 30, Amdt 1
Waterloo, IA, Waterloo Rgnl, RNAV
(GPS) RWY 36, Amdt 1
Waterloo, IA, Waterloo Rgnl, VOR RWY
6, Amdt 3B
Waterloo, IA, Waterloo Rgnl, VOR RWY
12, Amdt 10B
Waterloo, IA, Waterloo Rgnl, VOR RWY
18, Amdt 9
Waterloo, IA, Waterloo Rgnl, VOR RWY
24, Amdt 16C
Waverly, IA, Waverly Muni, VOR–A,
Amdt 4
Chicago, IL, Chicago O’Hare Intl, RNAV
(GPS) PRM Y RWY 28L (CLOSE
PARALLEL), Orig-A
Chicago, IL, Chicago O’Hare Intl, RNAV
(GPS) Y RWY 28L, Orig-A
Chicago, IL, Chicago O’Hare Intl, RNAV
(GPS) Z RWY 28L, Orig-C
Harrisburg, IL, Harrisburg-Raleigh,
RNAV (GPS) RWY 24, Amdt 2A
Evansville, IN, Evansville Rgnl,
RADAR–1, Amdt 7A
Evansville, IN, Evansville Rgnl, VOR
RWY 4, Amdt 7A
South Bend, IN, South Bend Intl, ILS
OR LOC RWY 9R, Amdt 10
South Bend, IN, South Bend Intl, ILS
OR LOC RWY 27L, ILS RWY 27L SA
CAT I, ILS RWY 27L SA CAT II, Amdt
36
South Bend, IN, South Bend Intl, RNAV
(GPS) RWY 9L, Amdt 1
South Bend, IN, South Bend Intl, RNAV
(GPS) RWY 18, Amdt 1B
South Bend, IN, South Bend Intl, RNAV
(GPS) RWY 27L, Orig-B
South Bend, IN, South Bend Intl, RNAV
(GPS) RWY 27R, Amdt 1
South Bend, IN, South Bend Intl, VOR
RWY 18, Amdt 7E
Kingman, KS, Kingman Airport—Clyde
Cessna Field, RNAV (GPS) RWY 18,
Amdt 1
Kingman, KS, Kingman Airport—Clyde
Cessna Field, RNAV (GPS) RWY 36,
Amdt 1
Indian Head, MD, Maryland, RNAV
(GPS) RWY 2, Amdt 1B
Cheboygan, MI, Cheboygan County,
Takeoff Minimums and Obstacle DP,
Amdt 3A
New Hudson, MI, Oakland Southwest,
Takeoff Minimums and Obstacle DP,
Amdt 2A
VerDate Sep<11>2014
16:11 Sep 10, 2018
Jkt 244001
Starkville, MS, George M Bryan, RNAV
(GPS) RWY 18, Amdt 2B
Newark, NJ, Newark Liberty Intl, GLS
RWY 4L, Amdt 1
Newark, NJ, Newark Liberty Intl, GLS
RWY 4R, Amdt 1
Newark, NJ, Newark Liberty Intl, GLS
RWY 22R, Amdt 1
Trenton, NJ, Trenton Mercer, ILS OR
LOC RWY 6, Amdt 10D
Trenton, NJ, Trenton Mercer, RNAV
(GPS) RWY 34, Orig-C
Belen, NM, Belen Rgnl, RNAV (GPS)
RWY 21, Orig-A
Belen, NM, Belen Rgnl, Takeoff
Minimums and Obstacle DP, Amdt 1B
Belen, NM, Belen Rgnl, VOR–A, Amdt
1B
New York, NY, LaGuardia, LOC RWY
31, Amdt 3C
New York, NY, LaGuardia, VOR–H,
Amdt 3C
New York, NY, Stewart Intl, RNAV
(GPS) RWY 9, Amdt 1D
New York, NY, Stewart Intl, RNAV
(GPS) RWY 16, Amdt 1C
Wellsville, NY, Wellsville Muni Arpt,
Tarantine Fld, LOC/DME RWY 28,
Amdt 4, CANCELED
Wellsville, NY, Wellsville Muni Arpt,
Tarantine Fld, RNAV (GPS) RWY 10,
Amdt 1
Wellsville, NY, Wellsville Muni Arpt,
Tarantine Fld, RNAV (GPS) RWY 28,
Amdt 1
Dayton, OH, Dayton-Wright Brothers,
NDB–A, Amdt 3
Piqua, OH, Piqua Airport—Hartzell
Field, RNAV (GPS) RWY 8, Orig-D
Piqua, OH, Piqua Airport—Hartzell
Field, RNAV (GPS) RWY 26, Orig-C
Piqua, OH, Piqua Airport—Hartzell
Field, VOR RWY 26, Amdt 6D
Piqua, OH, Piqua Airport—Hartzell
Field, VOR–A, Amdt 13C
Eugene, OR, Mahlon Sweet Field, ILS
OR LOC RWY 16L, Amdt 2A
Eugene, OR, Mahlon Sweet Field, ILS
OR LOC RWY 16R, ILS RWY 16R SA
CAT I, ILS RWY 16R CAT II, ILS RWY
16R CAT III, Amdt 38A
Eugene, OR, Mahlon Sweet Field, RNAV
(GPS) Y RWY 16L, Amdt 4
Eugene, OR, Mahlon Sweet Field, RNAV
(GPS) Y RWY 16R, Amdt 3
Eugene, OR, Mahlon Sweet Field, RNAV
(GPS) Y RWY 34L, Amdt 4
Eugene, OR, Mahlon Sweet Field, RNAV
(GPS) Y RWY 34R, Amdt 4
Eugene, OR, Mahlon Sweet Field,
Takeoff Minimums and Obstacle DP,
Amdt 7B
Eugene, OR, Mahlon Sweet Field, VOR–
A, Amdt 7B
Eugene, OR, Mahlon Sweet Field, VOR
OR TACAN RWY 16R, Amdt 5C
Eugene, OR, Mahlon Sweet Field, VOR
OR TACAN RWY 34L, Amdt 6
Hermiston, OR, Hermiston Muni, RNAV
(GPS)–B, Amdt 1
PO 00000
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Fmt 4700
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Hermiston, OR, Hermiston Muni, VOR–
A, Amdt 4
Columbia, SC, Jim Hamilton L B Owens,
GPS RWY 31, Orig-B, CANCELED
Columbia, SC, Jim Hamilton L B Owens,
LOC RWY 31, Amdt 2
Columbia, SC, Jim Hamilton L B Owens,
RNAV (GPS) RWY 13, Orig
Columbia, SC, Jim Hamilton L B Owens,
RNAV (GPS) RWY 31, Orig
Pine Ridge, SD, Pine Ridge, RNAV
(GPS) RWY 12, Orig
Pine Ridge, SD, Pine Ridge, RNAV
(GPS) RWY 30, Orig-C
Dallas-Fort Worth, TX, Dallas-Fort
Worth Intl, RNAV (GPS) Y RWY 13R,
Amdt 3
Odessa, TX, Odessa-Schlemeyer Field,
Takeoff Minimums and Obstacle DP,
Amdt 3A
Antigo, WI, Langlade County, RNAV
(GPS) RWY 27, Amdt 1
Stevens Point, WI, Stevens Point Muni,
RNAV (GPS) RWY 3, Orig-B
[FR Doc. 2018–18881 Filed 9–10–18; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9836]
RIN 1545–BH62
Substantiation and Reporting
Requirements for Cash and Noncash
Charitable Contribution Deductions;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains
corrections to final regulations (TD
9836) that were published in the
Federal Register on Monday, July 30,
2018. The final regulations provide
guidance concerning substantiation and
reporting requirements for cash and
noncash charitable contributions.
DATES: This correction is effective
September 11, 2018 and applicable July
30, 2018.
FOR FURTHER INFORMATION CONTACT:
Charles Gorham at (202) 317–5091 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations (TD 9836) that
are the subject of this correction are
under section 170 of the Internal
Revenue Code.
E:\FR\FM\11SER1.SGM
11SER1
Federal Register / Vol. 83, No. 176 / Tuesday, September 11, 2018 / Rules and Regulations
Need for Correction
As published July 30, 2018 (83 FR
36417), the final regulations (TD 9836)
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
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 1.170A–1 is amended
by revising the third sentence of
paragraph (a) to read as follows:
■
§ 1.170A–1 Charitable, etc., contributions
and gifts; allowance of deduction.
(a) * * * For rules relating to record
keeping and return requirements in
support of deductions for charitable
contributions (whether by an itemizing
or nonitemizing taxpayer), see
§§ 1.170A–13 (generally applicable to
contributions on or before July 30,
2018), 1.170A–14, 1.170A–15, 1.170A–
16, 1.170A–17, and 1.170A–18. * * *
*
*
*
*
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2018–19679 Filed 9–10–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2018–0850]
Drawbridge Operation Regulation;
Sacramento River, Sacramento, CA
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 Tower
Drawbridge across the Sacramento
River, mile 59.0, at Sacramento, CA. The
deviation is necessary to allow the
community to participate in the
Sacramento Century Challenge bicycle
daltland on DSKBBV9HB2PROD with RULES
SUMMARY:
VerDate Sep<11>2014
16:11 Sep 10, 2018
Jkt 244001
race. This deviation allows the bridge to
remain in the closed-to-navigation
position.
DATES: This deviation is effective from
7 a.m. through 10 a.m. on October 6,
2018.
ADDRESSES: The docket for this
deviation, USCG–2018–0850, 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
deviation, call or email Carl T. Hausner,
Chief, Bridge Section, Eleventh Coast
Guard District; telephone 510–437–
3516, email Carl.T.Hausner@uscg.mil.
SUPPLEMENTARY INFORMATION: The
California Department of Transportation
has requested a temporary change to the
operation of the Tower Drawbridge,
mile 59.0, over Sacramento River, at
Sacramento, CA. The drawbridge
navigation span provides a vertical
clearance of 30 feet above Mean High
Water in the closed-to-navigation
position. The draw operates as required
by 33 CFR 117.189(a). Navigation on the
waterway is commercial and
recreational.
The drawspan will be secured in the
closed-to-navigation position from 7
a.m. to 10 a.m. on October 6, 2018, to
allow the community to participate in
the Sacramento Century Challenge
bicycle race. This temporary deviation
has been coordinated with the waterway
users. No objections to the proposed
temporary deviation were raised.
Vessels able to pass through the bridge
in the closed position may do so at any
time. 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 waterway 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.
Dated: September 5, 2018.
Carl T. Hausner,
District Bridge Chief, Eleventh Coast Guard
District.
[FR Doc. 2018–19597 Filed 9–10–18; 8:45 am]
BILLING CODE 9110–04–P
PO 00000
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45827
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R04–OAR–2015–0501; FRL–9983–43Region 4]
Air Plan Approval; North Carolina: New
Source Review for Fine Particulate
Matter (PM2.5)
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
The Environmental Protection
Agency (EPA) is approving changes to
the North Carolina State
Implementation Plan (SIP), submitted
by the North Carolina Department of
Environmental Quality (NC DEQ)
through the Division of Air Quality, to
EPA through a letter dated October 17,
2017. This SIP submittal modifies North
Carolina’s Prevention of Significant
Deterioration (PSD) regulations and
includes the adoption of specific federal
provisions needed to meet the New
Source Review (NSR) permitting
program requirements for the fine
particulate matter (PM2.5) national
ambient air quality standards (NAAQS).
In addition, North Carolina’s October
17, 2017, SIP submittal addresses
portions of the PSD requirements for the
infrastructure SIPs for the following
NAAQS: 1997 Annual and 24-hour
PM2.5; 2006 24-hour PM2.5; 2008 lead;
2008 8-hour ozone; 2010 sulfur dioxide
(SO2); 2010 nitrogen dioxide (NO2); and
2012 Annual PM2.5. As a result of this
approval of North Carolina’s modified
PSD regulations, EPA is also approving
North Carolina’s submittal with respect
to the related PSD infrastructure SIP
requirements for these NAAQS. In
addition, these approvals remove EPA’s
obligation to promulgate a Federal
Implementation Plan (FIP) to meet the
relevant Clean Air Act (CAA or Act)
requirements.
SUMMARY:
DATES:
This rule is effective October 11,
2018.
EPA has established a
docket for this action under Docket
Identification No. EPA–R04–OAR–
2015–0501. All documents in the docket
are listed on the www.regulations.gov
website. Although listed in the index,
some information is not publicly
available, i.e., 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
ADDRESSES:
E:\FR\FM\11SER1.SGM
11SER1
]]>Agencies
[Federal Register Volume 83, Number 176 (Tuesday, September 11, 2018)]
[Rules and Regulations]
[Pages 45826-45827]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-19679]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9836]
RIN 1545-BH62
Substantiation and Reporting Requirements for Cash and Noncash
Charitable Contribution Deductions; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9836) that were published in the Federal Register on Monday, July 30,
2018. The final regulations provide guidance concerning substantiation
and reporting requirements for cash and noncash charitable
contributions.
DATES: This correction is effective September 11, 2018 and applicable
July 30, 2018.
FOR FURTHER INFORMATION CONTACT: Charles Gorham at (202) 317-5091 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9836) that are the subject of this
correction are under section 170 of the Internal Revenue Code.
[[Page 45827]]
Need for Correction
As published July 30, 2018 (83 FR 36417), the final regulations (TD
9836) 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 1.170A-1 is amended by revising the third sentence of
paragraph (a) to read as follows:
Sec. 1.170A-1 Charitable, etc., contributions and gifts; allowance of
deduction.
(a) * * * For rules relating to record keeping and return
requirements in support of deductions for charitable contributions
(whether by an itemizing or nonitemizing taxpayer), see Sec. Sec.
1.170A-13 (generally applicable to contributions on or before July 30,
2018), 1.170A-14, 1.170A-15, 1.170A-16, 1.170A-17, and 1.170A-18. * * *
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2018-19679 Filed 9-10-18; 8:45 am]
BILLING CODE 4830-01-P
