Section 199A Rules for Cooperatives and Their Patrons; Correction, 38148 [2019-16378]
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38148
Federal Register / Vol. 84, No. 151 / Tuesday, August 6, 2019 / Proposed Rules
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–118425–18]
RIN 1545–BO90
Section 199A Rules for Cooperatives
and Their Patrons; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking;
withdrawal of notice of proposed
rulemaking; correction.
AGENCY:
This document contains a
correction to a notice of proposed
rulemaking; withdrawal of notice of
proposed rulemaking (REG–118425–18)
that was published in the Federal
Register on June 19, 2019 (84 FR 28668).
The proposed regulations provide
guidance to cooperatives to which
sections 1381 through 1388 of the
Internal Revenue Code (Code) apply
(Cooperatives) and their patrons
regarding the deduction for qualified
business income (QBI) under section
199A(a) of the Code as well as guidance
to specified agricultural or horticultural
cooperatives (Specified Cooperatives)
and their patrons regarding the
deduction for domestic production
activities under section 199A(g) of the
Code.
DATES: Written or electronic comments
and requests for a public hearing are
still being accepted and must be
received by August 19, 2019.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
James Holmes at (202) 317–4137;
concerning submission of comments or
to request a public hearing, Regina
Johnson, (202) 317–6901 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
SUMMARY:
jbell on DSK3GLQ082PROD with PROPOSALS
Background
The proposed regulations that are the
subject of this correction are under
sections 199A and 1388 of the Internal
Revenue Code.
Need for Correction
As published, the notice of proposed
rulemaking; withdrawal of notice of
proposed rulemaking (REG–118425–18)
contains errors which may prove to be
misleading and need to be clarified.
11501, published at 84 FR 28668 (June
19, 2019), is corrected to read as
follows:
1. On page 28668, in the preamble,
second column, under caption
ADDRESSES, third line from the bottom
of the paragraph, the language
‘‘1118425–18’’ is corrected to read
‘‘118425–18’’.
2. On page 28670, in the preamble,
first column, the sixth line from the
bottom of the last paragraph, the
language ‘‘defined under section’’ is
corrected to read ‘‘defined under’’.
3. On page 28670, in the preamble,
second column, the third line from the
bottom of the last partial paragraph, the
language ‘‘deduction and’’ is corrected
to read ‘‘deduction, and ‘‘.
4. On page 28671, in the preamble,
first column, the twelfth line from the
bottom of the page, the language
‘‘deduction and’’ is corrected to read
‘‘deduction, and’’.
5. On page 28671, in the preamble,
second column, under the paragraph
heading ‘‘D. Determination of W–2
Wages and UBIA of Qualified Property’’,
the first line of the paragraph, the
language ‘‘Section § ’’ is corrected to
read ‘‘Section’’.
6. On page 28676, in the preamble,
second column, under the paragraph V.
Proposed § 1.199A–11, Wage Limitation,
the sixth line of the paragraph, the
language ‘‘2019–16’’ is corrected to read
‘‘2019–31’’.
§ 1.99A–8
[Corrected]
7. On page 28689, column 3,
paragraph (d)(7), the fourth line, the
language ‘‘applicable) by’’ is corrected
to read ‘‘applicable, by’’.
■
§ 1.99A–12
[Corrected]
8. On page 28705, column 2,
paragraph (h) Example 2 (i), the seventh
line, the language, ‘‘All of X,’’ is
corrected to read ‘‘All of X’s,’’.
■
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2019–16378 Filed 8–5–19; 8:45 am]
BILLING CODE 4830–01–P
17:54 Aug 05, 2019
Jkt 247001
PO 00000
Coast Guard
33 CFR Part 100
[Docket Number USCG–2019–0631]
RIN 1625–AA08
Special Local Regulation; Atlantic
Ocean, Key West, FL
Coast Guard, DHS.
Notice of proposed rulemaking.
AGENCY:
ACTION:
The Coast Guard is proposing
to establish a temporary special local
regulation for the RWO Offshore World
Championship on November 6, 8, and
10, 2019. This action is necessary to
ensure safety of life on navigable waters
on the waters of the Key West Main
Ship Channel, Key West Turning Basin,
and Key West Harbor Entrance in Key
West, FL. This proposed rulemaking
would prohibit persons and vessels
from entering, transiting through,
anchoring in, or remaining within the
regulated area without permission from
the Captain of the Port Key West or a
designated representative. We invite
your comments on this proposed
rulemaking.
DATES: Comments and related material
must be received by the Coast Guard on
or before September 5, 2019.
ADDRESSES: You may submit comments
identified by docket number USCG–
2019–0631 using the Federal
eRulemaking Portal at https://
www.regulations.gov. See the ‘‘Public
Participation and Request for
Comments’’ portion of the
SUPPLEMENTARY INFORMATION section for
further instructions on submitting
comments.
FOR FURTHER INFORMATION CONTACT: If
you have questions about this proposed
rulemaking, call or email Ensign Vera
Max, Sector Key West Waterways
Management Division, Coast Guard;
telephone (305) 292–8768, email
SKWWaterways@uscg.mil.
SUPPLEMENTARY INFORMATION:
SUMMARY:
I. Table of Abbreviations
CFR Code of Federal Regulations
COTP Captain of the Port
NPRM Notice of proposed rulemaking
§ Section
U.S.C. United States Code
II. Background, Purpose, and Legal
Basis
On May 20, 2019, Race World
Offshore notified the Coast Guard that it
will be conducting a high speed boat
race from 9:30 a.m. to 4:30 p.m. on
Correction of Publication
Accordingly, the notice of proposed
rulemaking; withdrawal of notice
proposed rulemaking (REG–118425–18)
that was the subject of FR Doc. 2019–
VerDate Sep<11>2014
DEPARTMENT OF HOMELAND
SECURITY
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06AUP1
]]>Agencies
[Federal Register Volume 84, Number 151 (Tuesday, August 6, 2019)]
[Proposed Rules]
[Page 38148]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16378]
[[Page 38148]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-118425-18]
RIN 1545-BO90
Section 199A Rules for Cooperatives and Their Patrons; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; withdrawal of notice of proposed
rulemaking; correction.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to a notice of proposed
rulemaking; withdrawal of notice of proposed rulemaking (REG-118425-18)
that was published in the Federal Register on June 19, 2019 (84 FR
28668). The proposed regulations provide guidance to cooperatives to
which sections 1381 through 1388 of the Internal Revenue Code (Code)
apply (Cooperatives) and their patrons regarding the deduction for
qualified business income (QBI) under section 199A(a) of the Code as
well as guidance to specified agricultural or horticultural
cooperatives (Specified Cooperatives) and their patrons regarding the
deduction for domestic production activities under section 199A(g) of
the Code.
DATES: Written or electronic comments and requests for a public hearing
are still being accepted and must be received by August 19, 2019.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
James Holmes at (202) 317-4137; concerning submission of comments or to
request a public hearing, Regina Johnson, (202) 317-6901 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
Background
The proposed regulations that are the subject of this correction
are under sections 199A and 1388 of the Internal Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking; withdrawal of
notice of proposed rulemaking (REG-118425-18) contains errors which may
prove to be misleading and need to be clarified.
Correction of Publication
Accordingly, the notice of proposed rulemaking; withdrawal of
notice proposed rulemaking (REG-118425-18) that was the subject of FR
Doc. 2019-11501, published at 84 FR 28668 (June 19, 2019), is corrected
to read as follows:
1. On page 28668, in the preamble, second column, under caption
ADDRESSES, third line from the bottom of the paragraph, the language
``1118425-18'' is corrected to read ``118425-18''.
2. On page 28670, in the preamble, first column, the sixth line
from the bottom of the last paragraph, the language ``defined under
section'' is corrected to read ``defined under''.
3. On page 28670, in the preamble, second column, the third line
from the bottom of the last partial paragraph, the language ``deduction
and'' is corrected to read ``deduction, and ``.
4. On page 28671, in the preamble, first column, the twelfth line
from the bottom of the page, the language ``deduction and'' is
corrected to read ``deduction, and''.
5. On page 28671, in the preamble, second column, under the
paragraph heading ``D. Determination of W-2 Wages and UBIA of Qualified
Property'', the first line of the paragraph, the language ``Section
Sec. '' is corrected to read ``Section''.
6. On page 28676, in the preamble, second column, under the
paragraph V. Proposed Sec. 1.199A-11, Wage Limitation, the sixth line
of the paragraph, the language ``2019-16'' is corrected to read ``2019-
31''.
Sec. 1.99A-8 [Corrected]
0
7. On page 28689, column 3, paragraph (d)(7), the fourth line, the
language ``applicable) by'' is corrected to read ``applicable, by''.
Sec. 1.99A-12 [Corrected]
0
8. On page 28705, column 2, paragraph (h) Example 2 (i), the seventh
line, the language, ``All of X,'' is corrected to read ``All of X's,''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2019-16378 Filed 8-5-19; 8:45 am]
BILLING CODE 4830-01-P
