Deduction for Foreign-Derived Intangible Income and Global Intangible Low-Taxed Income; Correction, 14634 [2019-07118]
Download as PDF
14634
Federal Register / Vol. 84, No. 70 / Thursday, April 11, 2019 / Proposed Rules
26 CFR Part 1
of the paragraph to read: ‘‘Finally, the
proposed regulations define financial
services income by reference to section
904(d)(2)(D) and proposed § 1.904–
4(e)(1)(ii).’’
[REG–104464–18]
§ 1.250(b)–1
RIN 1545–BO55
■
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Deduction for Foreign-Derived
Intangible Income and Global
Intangible Low-Taxed Income;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to a notice of
proposed rulemaking.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
AGENCY:
This document contains a
correction to a notice of proposed
rulemaking (REG–104464–18) that was
published in the Federal Register on
Wednesday, March 6, 2019. The
proposed regulations provided guidance
to determine the amount of the
deduction for foreign-derived intangible
income and global intangible low-taxed
income.
DATES: Written or electronic comments
and requests for a public hearing for the
notice of proposed rulemaking at 84 FR
8188 (March 6, 2019) are still being
accepted and must be received by May
6, 2019.
FOR FURTHER INFORMATION CONTACT:
Concerning proposed §§ 1.250(a)–1
through 1.250(b)–6, 1.962–1, 1.6038–2,
1.6038–3, and 1.6038A–2, Kenneth
Jeruchim at (202) 317–6939; concerning
proposed §§ 1.1502–12, 1.1502–13 and
1.1502–50, Michelle A. Monroy at (202)
317–5363 or Austin Diamond-Jones at
(202) 317–6847; concerning submissions
of comments and requests for a public
hearing, Regina L. Johnson, (202) 317–
6901 (not toll free numbers).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The proposed regulations that are the
subject of this correction are under
sections 250, 962, 1502, 6038, and
6038A of the Internal Revenue Code.
Need for Correction
As published, the proposed
regulations contain errors which may
prove to be misleading and need to be
clarified.
amozie on DSK9F9SC42PROD with PROPOSALS
[Corrected]
2. On page 8216, first column, the last
line of paragraph (d)(3)(ii)(B)(2)(i), the
language ‘‘distributive of PRS’s gross
FDDEI’’ is corrected to read
‘‘distributive share of PRS’s gross
FDDEI’’.
Correction of Publication
Accordingly, the notice of proposed
rulemaking published at 84 FR 8188
(March 6, 2019) is corrected as follows:
■ 1. On page 8190, in the preamble,
under the heading: ‘‘2. Determination of
DEI and FDDEI’’, in the third column, in
the 23rd line, add a sentence at the end
VerDate Sep<11>2014
16:20 Apr 10, 2019
Jkt 247001
[FR Doc. 2019–07118 Filed 4–10–19; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R09–OAR–2018–0744; FRL–9992–01–
Region 9]
Air Plan Approval; Hawaii; Regional
Haze Progress Report
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) is proposing to approve
Hawaii’s Regional Haze Progress Report
(‘‘Progress Report’’ or ‘‘Report’’)
submitted by the State of Hawaii on
October 20, 2017, as a revision to its
state implementation plan (SIP). Hawaii
submitted its Progress Report and a
negative declaration stating that further
revision of the existing regional haze
plan is not needed at this time. The
Progress Report addresses the federal
Regional Haze Rule (RHR) requirements
under the Clean Air Act (CAA) to
submit a report describing progress in
achieving reasonable progress goals
(RPGs) established for regional haze and
a determination of the adequacy of the
State’s existing plan addressing regional
haze. Hawaii’s Progress Report notes
that Hawaii has implemented the
measures in the regional haze plan due
to be in place by the date of the Progress
Report and that visibility in Class I areas
affected by emissions from Hawaii is
improving. The EPA is proposing to
approve Hawaii’s determination that the
State’s regional haze plan is adequate to
meet RPGs in Class I areas affected by
emissions from Hawaii for the first
implementation period, which extended
through 2018, and requires no
substantive revision at this time.
SUMMARY:
PO 00000
Frm 00009
Fmt 4702
Sfmt 4702
Comments must be received on
or before May 13, 2019.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R09–
OAR–2018–0744 at https://
www.regulations.gov. Follow the online
instructions for submitting comments.
Once submitted, comments cannot be
edited or removed from Regulations.gov.
The EPA may publish any comment
received to its public docket. Do not
submit electronically any information
you consider to be Confidential
Business Information (CBI) or other
information whose disclosure is
restricted by statute. Multimedia
submissions (audio, video, etc.) must be
accompanied by a written comment.
The written comment is considered the
official comment and should include
discussion of all points you wish to
make. The EPA will generally not
consider comments or comment
contents located outside of the primary
submission (i.e., on the web, cloud, or
other file sharing system). For
additional submission methods, the full
EPA public comment policy,
information about CBI or multimedia
submissions, and general guidance on
making effective comments, please visit
https://www2.epa.gov/dockets/
commenting-epa-dockets.
FOR FURTHER INFORMATION CONTACT:
Wienke Tax, Air Planning Office, EPA
Region IX, (415) 947–4192, tax.wienke@
epa.gov.
SUPPLEMENTARY INFORMATION:
Throughout this document, whenever
‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, it is
intended to refer to the EPA.
DATES:
Table of Contents
I. Background
A. Description of Regional Haze
B. History of Regional Haze Rule
C. Hawaii’s Regional Haze Plan
II. Context for Understanding Hawaii’s
Progress Report
A. Framework for Measuring Progress
B. Data Sources for Hawaii’s Progress
Report
III. The EPA’s Evaluation of Hawaii’s
Progress Report
A. Status of Implementation of All
Measures Included in the Regional Haze
Implementation Plan
B. Summary of Emissions Reductions
C. Summary of Visibility Conditions
D. Determination of Adequacy
E. Consultation With FLMs
IV. The EPA’s Proposed Action
V. Statutory and Executive Order Reviews
I. Background
A. Description of Regional Haze
Regional haze is visibility impairment
produced by many sources and
activities located across a broad
geographic area that emit fine particles
E:\FR\FM\11APP1.SGM
11APP1
Agencies
[Federal Register Volume 84, Number 70 (Thursday, April 11, 2019)]
[Proposed Rules]
[Page 14634]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-07118]
[[Page 14634]]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-104464-18]
RIN 1545-BO55
Deduction for Foreign-Derived Intangible Income and Global
Intangible Low-Taxed Income; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to a notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to a notice of proposed
rulemaking (REG-104464-18) that was published in the Federal Register
on Wednesday, March 6, 2019. The proposed regulations provided guidance
to determine the amount of the deduction for foreign-derived intangible
income and global intangible low-taxed income.
DATES: Written or electronic comments and requests for a public hearing
for the notice of proposed rulemaking at 84 FR 8188 (March 6, 2019) are
still being accepted and must be received by May 6, 2019.
FOR FURTHER INFORMATION CONTACT: Concerning proposed Sec. Sec.
1.250(a)-1 through 1.250(b)-6, 1.962-1, 1.6038-2, 1.6038-3, and
1.6038A-2, Kenneth Jeruchim at (202) 317-6939; concerning proposed
Sec. Sec. 1.1502-12, 1.1502-13 and 1.1502-50, Michelle A. Monroy at
(202) 317-5363 or Austin Diamond-Jones at (202) 317-6847; concerning
submissions of comments and requests for a public hearing, Regina L.
Johnson, (202) 317-6901 (not toll free numbers).
SUPPLEMENTARY INFORMATION:
Background
The proposed regulations that are the subject of this correction
are under sections 250, 962, 1502, 6038, and 6038A of the Internal
Revenue Code.
Need for Correction
As published, the proposed regulations contain errors which may
prove to be misleading and need to be clarified.
Correction of Publication
Accordingly, the notice of proposed rulemaking published at 84 FR
8188 (March 6, 2019) is corrected as follows:
0
1. On page 8190, in the preamble, under the heading: ``2. Determination
of DEI and FDDEI'', in the third column, in the 23rd line, add a
sentence at the end of the paragraph to read: ``Finally, the proposed
regulations define financial services income by reference to section
904(d)(2)(D) and proposed Sec. 1.904-4(e)(1)(ii).''
Sec. 1.250(b)-1 [Corrected]
0
2. On page 8216, first column, the last line of paragraph
(d)(3)(ii)(B)(2)(i), the language ``distributive of PRS's gross FDDEI''
is corrected to read ``distributive share of PRS's gross FDDEI''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2019-07118 Filed 4-10-19; 8:45 am]
BILLING CODE 4830-01-P