Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment, 13483 [2020-04485]

Download as PDF Federal Register / Vol. 85, No. 46 / Monday, March 9, 2020 / Rules and Regulations allows for search, retrieval, and view when necessary. For additional background, see the notice of proposed rulemaking published on February 4, 2019 (84 FR 1419), and the system of records notice published on December 12, 2017 (82 FR 58477). The Department received no public comment on these documents. List of Subjects in 22 CFR Part 171 Administrative practice and procedure; Freedom of Information; Privacy. For the reasons stated in the preamble, 22 CFR part 171 is amended as follows: PART 171—[AMENDED] 1. The authority citation continues to read as follows: ■ Authority: 22 U.S.C. 2651a; 5 U.S.C. 552, 552a; E.O. 12600 (52 FR 23781); Pub. L. 95– 521, 92 Stat. 1824 (codified as amended at 5 U.S.C. app. 101–505); 5 CFR part 2634. 2. Section 171.26 is amended by: a. In paragraph (a)(2)(iii), adding an entry to the list in alphabetical order, for ‘‘Email Archive Management Records, STATE–01’’. ■ b. In paragraphs (b)(1), (2), (3), (4), (5), (6) and (7), adding an entry to the lists in alphabetical order, for ‘‘Email Archive Management Records, STATE– 01’’. ■ ■ John C. Sullivan, Senior Agency Official for Privacy, Deputy Assistant Secretary for Global Information Services, Bureau of Administration, U.S. Department of State. 27, 2013. Treasury Decision 9630 contains final regulations that implement the use of the differential income stream as a consideration in assessing the best sharing arrangement and as a specified application of the income method. DATES: This correction is effective on March 9, 2020 and is applicable on or after August 27, 2013. FOR FURTHER INFORMATION CONTACT: Christopher J. Bello, Office of Associate Chief Counsel (International), (202) 317–3800 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9630) that are the subject of this correction are issued under section 1.482–7 of the Internal Revenue Code. Need for Correction As published August 27, 2013 (78 FR 52854), the final regulations (TD 9630) 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 amendment: PART 1—INCOME TAXES 1. The authority citation for part 1 is amended by removing the sectional authority for § 1.482–7T to read in part as follows: ■ [FR Doc. 2020–04181 Filed 3–6–20; 8:45 am] BILLING CODE 4710–24–P Authority: 26 U.S.C. 7805. * * * * * Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [FR Doc. 2020–04485 Filed 3–6–20; 8:45 am] [TD 9630] BILLING CODE 4830–01–P RIN 1545–BK17 DEPARTMENT OF JUSTICE Use of Differential Income Stream as an Application of the Income Method and as a Consideration in Assessing the Best Method; Correcting Amendment [Docket Number OAG–164; AG Order No. 4646–2020] Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. RIN 1105–AB56 This document contains corrections to Treasury Decision TD 9630, which was published in the Federal Register on Tuesday, August AGENCY: AGENCY: jbell on DSKJLSW7X2PROD with RULES 28 CFR Part 28 SUMMARY: VerDate Sep<11>2014 16:34 Mar 06, 2020 Jkt 250001 DNA-Sample Collection From Immigration Detainees Office of the Attorney General, Department of Justice. ACTION: Final rule. PO 00000 Frm 00009 Fmt 4700 Sfmt 4700 13483 The Department of Justice is amending regulations that require DNAsample collection from individuals who are arrested, facing charges, or convicted, and from non-United States persons who are detained under the authority of the United States. The amendment removes a provision authorizing the Secretary of Homeland Security to exempt from the samplecollection requirement certain aliens from whom collection of DNA samples is not feasible because of operational exigencies or resource limitations. This restores the Attorney General’s plenary legal authority to authorize and direct all relevant Federal agencies, including the Department of Homeland Security, to collect DNA samples from individuals who are arrested, facing charges, or convicted, and from nonUnited States persons who are detained under the authority of the United States. DATES: This rule is effective April 8, 2020. FOR FURTHER INFORMATION CONTACT: David J. Karp, Senior Counsel, Office of Legal Policy, United States Department of Justice, Washington, DC, 202–514– 3273. SUPPLEMENTARY INFORMATION: This rule finalizes a proposed rule, DNA-Sample Collection from Immigration Detainees (OAG 164; RIN 1105–AB56) (published October 22, 2019, at 84 FR 56397), to amend regulations requiring DNAsample collection from individuals who are arrested, facing charges, or convicted, and from non-United States persons who are detained under the authority of the United States. Specifically, the rule removes 28 CFR 28.12(b)(4), which authorizes the Secretary of Homeland Security to exempt certain detained aliens from the DNA-sample collection requirement. As a result, the rule restores the Attorney General’s plenary authority to authorize and direct all relevant Federal agencies, including the Department of Homeland Security (‘‘DHS’’), to collect DNA samples from such individuals. SUMMARY: Background and Purpose The DNA Fingerprint Act of 2005, title X of Public Law 109–162, authorizes the Attorney General to collect DNA samples from individuals who are arrested, facing charges, or convicted, and from non-United States persons who are detained under the authority of the United States. See 34 U.S.C. 40702(a)(1)(A). The statute further authorizes the Attorney General to delegate the function of collecting DNA samples to other agencies, and to direct their discharge of this function, thereby empowering the Attorney E:\FR\FM\09MRR1.SGM 09MRR1

Agencies

[Federal Register Volume 85, Number 46 (Monday, March 9, 2020)]
[Rules and Regulations]
[Page 13483]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-04485]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9630]
RIN 1545-BK17


Use of Differential Income Stream as an Application of the Income 
Method and as a Consideration in Assessing the Best Method; Correcting 
Amendment

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to Treasury Decision TD 
9630, which was published in the Federal Register on Tuesday, August 
27, 2013. Treasury Decision 9630 contains final regulations that 
implement the use of the differential income stream as a consideration 
in assessing the best sharing arrangement and as a specified 
application of the income method.

DATES: This correction is effective on March 9, 2020 and is applicable 
on or after August 27, 2013.

FOR FURTHER INFORMATION CONTACT: Christopher J. Bello, Office of 
Associate Chief Counsel (International), (202) 317-3800 (not a toll-
free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9630) that are the subject of this 
correction are issued under section 1.482-7 of the Internal Revenue 
Code.

Need for Correction

    As published August 27, 2013 (78 FR 52854), the final regulations 
(TD 9630) 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 amendment:

PART 1--INCOME TAXES

0
1. The authority citation for part 1 is amended by removing the 
sectional authority for Sec.  1.482-7T to read in part as follows:

    Authority: 26 U.S.C. 7805.
* * * * *

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2020-04485 Filed 3-6-20; 8:45 am]
BILLING CODE 4830-01-P