Substantiation and Reporting Requirements for Cash and Noncash Charitable Contribution Deductions; Correction, 45826-45827 [2018-19679]

Download as PDF 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 Frm 00016 Fmt 4700 Sfmt 4700 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 http://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 Frm 00017 Fmt 4700 Sfmt 4700 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]


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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