Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction, 38892-38893 [2019-16632]

Download as PDF 38892 Federal Register / Vol. 84, No. 153 / Thursday, August 8, 2019 / Proposed Rules (g) Required Actions Except as specified by paragraph (h) of this AD: At the applicable times specified in the ‘‘Compliance’’ paragraph of Boeing Alert Requirements Bulletin 777–53A0091 RB, dated April 8, 2019, do all applicable actions identified in, and in accordance with, the Accomplishment Instructions of Boeing Alert Requirements Bulletin 777–53A0091 RB, dated April 8, 2019. Note 1 to paragraph (g): Guidance for accomplishing the actions required by this AD can be found in Boeing Alert Service Bulletin 777–53A0091, dated April 8, 2019, which is referred to in Boeing Alert Requirements Bulletin 777–53A0091 RB, dated April 8, 2019. jbell on DSK3GLQ082PROD with PROPOSALS (h) Exceptions to Service Information Specifications (1) For purposes of determining compliance with the requirements of this AD: Where Boeing Alert Requirements Bulletin 777–53A0091 RB, dated April 8, 2019, uses the phrase ‘‘the original issue date of Requirements Bulletin 777–53A0091 RB’’ or ‘‘the original issue date of this service bulletin,’’ this AD requires using ‘‘the effective date of this AD,’’ except where Boeing Alert Requirements Bulletin 777– 53A0091 RB, dated April 8, 2019, uses the phrase ‘‘the original issue date of this service bulletin’’ in a note or flag note. (2) Where Boeing Alert Requirements Bulletin 777–53A0091 RB, dated April 8, 2019, specifies contacting Boeing for repair instructions: This AD requires doing the repair before further flight using a method approved in accordance with the procedures specified in paragraph (i) of this AD. (i) Alternative Methods of Compliance (AMOCs) (1) The Manager, Seattle ACO Branch, FAA, has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19. In accordance with 14 CFR 39.19, send your request to your principal inspector or local Flight Standards District Office, as appropriate. If sending information directly to the manager of the certification office, send it to the attention of the person identified in paragraph (j)(1) of this AD. Information may be emailed to: 9ANM-Seattle-ACO-AMOC-Requests@faa.gov. (2) Before using any approved AMOC, notify your appropriate principal inspector, or lacking a principal inspector, the manager of the local flight standards district office/ certificate holding district office. (3) An AMOC that provides an acceptable level of safety may be used for any repair, modification, or alteration required by this AD if it is approved by The Boeing Company Organization Designation Authorization (ODA) that has been authorized by the Manager, Seattle ACO Branch, FAA, to make those findings. To be approved, the repair method, modification deviation, or alteration deviation must meet the certification basis of the airplane, and the approval must specifically refer to this AD. (j) Related Information (1) For more information about this AD, contact Eric Lin, Aerospace Engineer, VerDate Sep<11>2014 16:03 Aug 07, 2019 Jkt 247001 Airframe Section, FAA, Seattle ACO Branch, 2200 South 216th St., Des Moines, WA 98198; phone and fax: 206–231–3523; email: eric.lin@faa.gov. (2) For service information identified in this AD, contact Boeing Commercial Airplanes, Attention: Contractual & Data Services (C&DS), 2600 Westminster Blvd., MC 110–SK57, Seal Beach, CA 90740–5600; telephone 562–797–1717; internet https:// www.myboeingfleet.com. You may view this referenced service information at the FAA, Transport Standards Branch, 2200 South 216th St., Des Moines, WA. For information on the availability of this material at the FAA, call 206–231–3195. Issued in Des Moines, Washington, on July 26, 2019. Dionne Palermo, Acting Director, System Oversight Division, Aircraft Certification Service. [FR Doc. 2019–16841 Filed 8–7–19; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–106282–18] RIN 1545–BP35 Limitation on Deduction for Dividends Received From Certain Foreign Corporations and Amounts Eligible for Section 954 Look-Through Exception; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to a notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: This document contains a correction to notice of proposed rulemaking by cross-reference to temporary regulations (REG–106282–18) that was published in the Federal Register on Tuesday, June 18, 2019. DATES: Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking by crossreference to temporary regulations at 84 FR 28426, June 18, 2019, are still being accepted and must be received by September 16, 2019. ADDRESSES: Send Submissions to CC:PA:LPD:PR (REG–106282–18), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–106282– 18), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224. Alternatively, SUMMARY: PO 00000 Frm 00006 Fmt 4702 Sfmt 4702 taxpayers may submit comments electronically, via the Federal eRulemaking Portal at http:// www.regulations.gov (IRS REG–106282– 18). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Logan M. Kincheloe, (202) 317–6937; concerning submission of comments and/or requests for a hearing Regina Johnson at (202) 317–6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background This correction to the notice of proposed rulemaking (REG–106282–18) that is the subject of this document is issued under sections 245A, 954, and 6038 of the Internal Revenue Code. Need for Correction As published, the notice of proposed rulemaking by cross-reference to temporary regulations (REG–106282–18) contains errors that may prove to be misleading and are in need of clarification. Correction to Publication Accordingly, the notice of proposed rulemaking by cross-reference to temporary regulations, FR 2019–12441, published at 84 FR 28426, June 18, 2019, is corrected as follows: ■ 1. On page 28426, the first column, under the caption SUMMARY, the third line from the bottom of the last paragraph, the language ‘‘controlled foreign that receive certain’’ is corrected to read ‘‘controlled foreign corporations that receive certain’’. ■ 2. On page 28427, in the first column, under the last line of the paragraph before the caption Comments and Request Public Hearing section add the following sections: III. Unfunded Mandates Reform Act The assessment of costs and benefits under the Unfunded Mandated Reform Act of these proposed regulations are explained in the temporary regulations under 245A, 954(c)(6), and 6038 published in 84 FR 28398 (June 18, 2019). IV. Executive Order 13132: Federalism The assessment of the federalism implications as required under Executive Order 13132 of these proposed regulations is explained in the temporary regulations under sections 245A, 954(c)(6), and 6038 published in 84 FR 28398 (June 18, 2019). § 1.245A–1 [Corrected] 3. On page 28427, second column, the amendatory instruction Par, 2, the ■ E:\FR\FM\08AUP1.SGM 08AUP1 Federal Register / Vol. 84, No. 153 / Thursday, August 8, 2019 / Proposed Rules language ‘‘Reserved sections 1.245A–1 through and § 1.245A–5 are added to read as follows:’’ is corrected to read ‘‘Add and reserve §§ 1.245A–1 through 1.245A–4 and add § 1.245A–5 to read as follows: ’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2019–16632 Filed 8–7–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF DEFENSE Department of the Army, Corps of Engineers 33 CFR Part 334 [Docket Number: COE–2019–0010] Washington Channel, Fort McNair, Washington, DC; Restricted Area AGENCY: U.S. Army Corps of Engineers, DoD. Notice of proposed rulemaking and request for comments. ACTION: The Corps of Engineers is proposing to establish a permanent restricted area in the Washington Channel adjacent to Ft. McNair. Ft. McNair is the headquarters of the Army’s Military District of Washington and home of the National Defense University as well as the official residence of the U.S. Army’s Vice Chief of Staff. Ft. McNair requests the restricted area to fulfill Joint Base MyerHenderson Hall (JBM–HH) security needs including HMX missions and security needs at Ft. McNair including protection of VIP quarters. The restricted area is also needed to protect public health by preventing vessels from disturbing a planned environmental remediation area located near the Fort. DATES: Written comments must be submitted on or before September 9, 2019. ADDRESSES: You may submit comments, identified by docket number COE– 2019–0010, by any of the following methods: Federal eRulemaking Portal: http:// www.regulations.gov . Follow the instructions for submitting comments. Email: david.b.olson@usace.army.mil. Include the docket number, COE–2019– 0010, in the subject line of the message. Mail: U.S. Army Corps of Engineers, Attn: CECW–CO–R (David B. Olson), 441 G Street NW, Washington, DC 20314–1000. Hand Delivery/Courier: Due to security requirements, we cannot jbell on DSK3GLQ082PROD with PROPOSALS SUMMARY: VerDate Sep<11>2014 16:03 Aug 07, 2019 Jkt 247001 receive comments by hand delivery or courier. Instructions: Direct your comments to docket number COE–2019–0010. All comments received will be included in the public docket without change and may be made available on-line at http:// www.regulations.gov, including any personal information provided, unless the commenter indicates that the comment includes information claimed to be Confidential Business Information (CBI) or other information whose disclosure is restricted by statute. Do not submit information that you consider to be CBI, or otherwise protected, through regulations.gov or email. The regulations.gov website is an anonymous access system, which means we will not know your identity or contact information unless you provide it in the body of your comment. If you send an email directly to the Corps without going through regulations.gov, your email address will be automatically captured and included as part of the comment that is placed in the public docket and made available on the internet. If you submit an electronic comment, we recommend that you include your name and other contact information in the body of your comment and also include your contact information with any compact disc you submit. If we cannot read your comment because of technical difficulties and cannot contact you for clarification, we may not be able to consider your comment. Electronic comments should avoid the use of any special characters, any form of encryption, and be free of any defects or viruses. Docket: For access to the docket to read background documents or comments received, go to www.regulations.gov. All documents in the docket are listed. Although listed in the index, some information is not publicly available, such as 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. FOR FURTHER INFORMATION CONTACT: Mr. David Olson, Headquarters, Operations and Regulatory Division, Washington, DC at 202–761–4922, or Mr. Steve Elinsky, Corps of Engineers, Baltimore District, Regulatory Branch, at 410–962– 4503. SUPPLEMENTARY INFORMATION: Pursuant to its authorities in Section 7 of the Rivers and Harbors Act of 1917 (40 Stat. 266; 33 U.S.C. 1) and Chapter XIX of the Army Appropriations Act of 1919 (40 Stat. 892; 33 U.S.C. 3), the Corps of PO 00000 Frm 00007 Fmt 4702 Sfmt 4702 38893 Engineers is proposing amendments to regulations in 33 CFR part 334 for the establishment of a permanent restricted area in waters of the Washington Channel in Washington, DC In a memorandum dated September 15, 2017, Ft. McNair requested that the Corps establish this permanent restricted area. The proposed permanent restricted area is necessary to fulfill the current security needs of Ft. McNair and Joint Base Myer-Henderson Hall (JBM– HH) at these facilities. Ft. McNair is the headquarters of the Army’s Military District of Washington and home of the National Defense University as well as the official residence of the U.S. Army’s Vice Chief of Staff. Procedural Requirements a. Regulatory Planning and Review Executive Orders 12866 and 13563 direct agencies to assess the costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits. Executive Order 13771 directs agencies to control regulatory costs through a budgeting process. This proposed rule has not been designated a ‘‘significant regulatory action,’’ under Executive Order 12866. Accordingly, this proposed rule has not been reviewed by the Office of Management and Budget (OMB), and pursuant to OMB guidance it is exempt from the requirements of Executive Order 13771. The Corps has made a determination this proposed rule is not a significant regulatory action. This regulatory action determination is based on the size, duration, and location of the restricted area. The restricted area occupies only a portion of the waterway and a vessel that needs to transit the restricted area may do so if the operator of the vessel obtains permission from the Commanding Officer, JBM–HH or his/ her designated representative. Fishermen may be authorized controlled access to the restricted area after registering with JBM–HH/Ft. McNair officials and following specific access notification procedures. b. Impact on Small Entities The Regulatory Flexibility Act of 1980, 5 U.S.C. 601–612, as amended, requires Federal agencies to consider the potential impact of regulations on small entities during rulemaking. The term ‘‘small entities’’ comprises small businesses, not-for-profit organizations that are independently owned and operated and are not dominant in their fields, and governmental jurisdictions with populations of less than 50,000. E:\FR\FM\08AUP1.SGM 08AUP1

Agencies

[Federal Register Volume 84, Number 153 (Thursday, August 8, 2019)]
[Proposed Rules]
[Pages 38892-38893]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-16632]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-106282-18]
RIN 1545-BP35


Limitation on Deduction for Dividends Received From Certain 
Foreign Corporations and Amounts Eligible for Section 954 Look-Through 
Exception; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking by cross-
reference to temporary regulations.

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

SUMMARY: This document contains a correction to notice of proposed 
rulemaking by cross-reference to temporary regulations (REG-106282-18) 
that was published in the Federal Register on Tuesday, June 18, 2019.

DATES: Written or electronic comments and requests for a public hearing 
for the notice of proposed rulemaking by cross-reference to temporary 
regulations at 84 FR 28426, June 18, 2019, are still being accepted and 
must be received by September 16, 2019.

ADDRESSES: Send Submissions to CC:PA:LPD:PR (REG-106282-18), Room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand-delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
106282-18), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue NW, Washington, DC 20224. Alternatively, taxpayers may submit 
comments electronically, via the Federal eRulemaking Portal at http://www.regulations.gov (IRS REG-106282-18).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Logan M. Kincheloe, (202) 317-6937; concerning submission of comments 
and/or requests for a hearing Regina Johnson at (202) 317-6901 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    This correction to the notice of proposed rulemaking (REG-106282-
18) that is the subject of this document is issued under sections 245A, 
954, and 6038 of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking by cross-reference 
to temporary regulations (REG-106282-18) contains errors that may prove 
to be misleading and are in need of clarification.

Correction to Publication

    Accordingly, the notice of proposed rulemaking by cross-reference 
to temporary regulations, FR 2019-12441, published at 84 FR 28426, June 
18, 2019, is corrected as follows:

0
1. On page 28426, the first column, under the caption SUMMARY, the 
third line from the bottom of the last paragraph, the language 
``controlled foreign that receive certain'' is corrected to read 
``controlled foreign corporations that receive certain''.
0
2. On page 28427, in the first column, under the last line of the 
paragraph before the caption Comments and Request Public Hearing 
section add the following sections:

III. Unfunded Mandates Reform Act

    The assessment of costs and benefits under the Unfunded Mandated 
Reform Act of these proposed regulations are explained in the temporary 
regulations under 245A, 954(c)(6), and 6038 published in 84 FR 28398 
(June 18, 2019).

IV. Executive Order 13132: Federalism

    The assessment of the federalism implications as required under 
Executive Order 13132 of these proposed regulations is explained in the 
temporary regulations under sections 245A, 954(c)(6), and 6038 
published in 84 FR 28398 (June 18, 2019).


Sec.  1.245A-1  [Corrected]

0
3. On page 28427, second column, the amendatory instruction Par, 2, the

[[Page 38893]]

language ``Reserved sections 1.245A-1 through and Sec.  1.245A-5 are 
added to read as follows:'' is corrected to read ``Add and reserve 
Sec. Sec.  1.245A-1 through 1.245A-4 and add Sec.  1.245A-5 to read as 
follows: ''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-16632 Filed 8-7-19; 8:45 am]
BILLING CODE 4830-01-P