Guidance on Passive Foreign Investment Companies; Correction, 12821 [2021-04282]
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Federal Register / Vol. 86, No. 42 / Friday, March 5, 2021 / Rules and Regulations
Effingham, IL, Effingham County Memorial,
Takeoff Minimums and Obstacle DP, Amdt
5B
Paris, IL, KPRG, VOR/DME–A, Amdt 8A,
CANCELLED
Plymouth, IN, C65, RNAV (GPS) RWY 10,
ORIG-B
Dodge City, KS, KDDC, ILS OR LOC RWY 14,
Amdt 3B
Dodge City, KS, KDDC, VOR RWY 14, Amdt
19B
Dodge City, KS, KDDC, VOR RWY 32, Amdt
5B
Elkhart, KS, KEHA, NDB RWY 35, Amdt 2A,
CANCELLED
Welsh, LA, Welsh, Takeoff Minimums and
Obstacle DP, Orig
Escanaba, MI, KESC, RNAV (GPS) RWY 19,
Orig
Aitkin, MN, KAIT, NDB RWY 16, Amdt 5C,
CANCELLED
Cambridge, MN, Cambridge Muni, RNAV
(GPS) RWY 16, Orig-C
Pine River, MN, KPWC, NDB RWY 34, Amdt
2A, CANCELLED
Sauk Centre, MN, D39, RNAV (GPS) RWY 32,
Amdt 1B
Asheville, NC, KAVL, ILS OR LOC RWY 35,
Amdt 1
Asheville, NC, KAVL, RNAV (GPS) RWY 35,
Amdt 1
Scribner, NE, KSCB, RNAV (GPS) RWY 17,
Amdt 1B
Manchester, NH, KMHT, ILS OR LOC RWY
6, Amdt 3A
Manchester, NH, KMHT, ILS OR LOC RWY
35, ILS RWY 35 (SA CAT I), ILS RWY 35
(CAT II), ILS RWY 35 (CAT III), Amdt 5
Manchester, NH, KMHT, RNAV (GPS) RWY
24, Amdt 2
Linden, NJ, Linden, Takeoff Minimums and
Obstacle DP, Amdt 3
Glens Falls, NY, Floyd Bennett Memorial,
Takeoff Minimums and Obstacle DP, Amdt
2
New York, NY, Downtown Manhattan/Wall
St, Takeoff Minimums and Obstacle DP,
Amdt 1
New York, NY, East 34th St, Takeoff
Minimums and Obstacle DP, Amdt 1
New York, NY, West 30th St, Takeoff
Minimums and Obstacle DP, Amdt 2
Wooster, OH, KBJJ, VOR RWY 10, Amdt 1D
Corvallis, OR, KCVO, ILS OR LOC RWY 17,
Amdt 5A
Corvallis, OR, KCVO, VOR RWY 17, Amdt
8A
Reading, PA, Reading Rgnl/Carl A Spaatz
Field, ILS OR LOC RWY 13, Amdt 1D
Charleston, SC, KCHS, ILS OR LOC RWY 15,
ILS RWY 15 (SA CAT I), ILS RWY 15 (CAT
II), Amdt 24B
Florence, SC, KFLO, RNAV (GPS) RWY 27,
Orig-C
Manning, SC, KMNI, NDB OR GPS RWY 2,
Amdt 2B
Cleveland, TN, KRZR, RNAV (GPS) RWY 3,
Amdt 2B
Pulaski, TN, Abernathy Field, Takeoff
Minimums and Obstacle DP, Amdt 5
Dallas-Fort Worth, TX, KDFW, ILS OR LOC
RWY 36L, ILS RWY 36L (CAT II), ILS RWY
36L (CAT III), Amdt 5
Gilmer, TX, KJXI, RNAV (GPS) RWY 18,
Orig-C
Hondo, TX, KHDO, NDB RWY 35R, Amdt
5A, CANCELLED
VerDate Sep<11>2014
15:52 Mar 04, 2021
Jkt 253001
Kenedy, TX, Kenedy Rgnl, RNAV (GPS) RWY
34, Orig-D
Wichita Falls, TX, Wichita Valley, Takeoff
Minimums and Obstacle DP, Amdt 1A
Fillmore, UT, KFOM, RNAV (GPS) RWY 4,
Amdt 1C
Fillmore, UT, KFOM, RNAV (GPS) RWY 22,
Amdt 1A
Provo, UT, KPVU, ILS OR LOC RWY 13,
Amdt 5
Provo, UT, Provo Muni, RNAV (GPS) RWY
13, Amdt 3
Salt Lake City, UT, KSLC, ILS OR LOC RWY
34L, ILS RWY 34L (SA CAT I), ILS RWY
34L (CAT II), ILS RWY 34L (CAT III), Amdt
3E
Salt Lake City, UT, KSLC, RNAV (GPS) RWY
34L, Amdt 1D
Salt Lake City, UT, KSLC, RNAV (GPS) RWY
35, Amdt 3A
Vernal, UT, KVEL, RNAV (GPS) Z RWY 35,
Orig-B
Charlottesville, VA, KCHO, RNAV (GPS)
RWY 3, Amdt 3A
Burlington, VT, Burlington Intl, ILS OR LOC
RWY 15, Amdt 24C
Wilbur, WA, 2S8, RNAV (GPS)-A, Orig-A
Kenosha, WI, KENW, RNAV (GPS) RWY 7L,
Amdt 1A
Waupaca, WI, KPCZ, RNAV (GPS) RWY 10,
Amdt 2B
[FR Doc. 2021–04621 Filed 3–4–21; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9936]
RIN 1545–BO59
Guidance on Passive Foreign
Investment Companies; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations; correction.
AGENCY:
This document contains
corrections to the final regulations
(Treasury Decision 9936), that were
published in the Federal Register on
Friday, January 15, 2021. The final
regulations regarding the determination
of whether a foreign corporation is
treated as a passive foreign investment
company (‘‘PFIC’’) for purposes of the
Internal Revenue Code (‘‘Code’’), and
the application and scope of certain
rules that determine whether a United
States person that indirectly holds stock
in a PFIC is treated as a shareholder of
the PFIC.
DATES: These corrections are effective
on March 5, 2021 and applicable on or
after January 15, 2021.
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations §§ 1.1291–0
and 1.1291–1, 1.1297–0 through 1.1297–
SUMMARY:
PO 00000
Frm 00023
Fmt 4700
Sfmt 4700
12821
2, 1.1298–0, 1.1298–2, and 1.1298–4,
Christina G. Daniels at (202) 317–6934;
concerning the regulations §§ 1.1297–4
and 1.1297–6, Josephine Firehock at
(202) 317–4932 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9936) that
are the subject of this correction are
issued under sections 1297 and 1298 of
the Internal Revenue Code.
Need for Correction
As published the final regulations (TD
9936) that contain errors that need to be
corrected.
Correction of Publication
Accordingly, the final regulations (TD
9936) that are the subject of FR Doc.
2020–27009, which published on
January 15, 2021 (86 FR 4516), are
corrected as follows:
1. On page 4532, the third column,
the ninth line from the bottom of the
last partial paragraph, the language
‘‘claims’’ is corrected to read ‘‘claims,’’.
2. On page 4534, the third column,
the tenth line from the bottom of the
first partial paragraph, the language
‘‘1000’’ is corrected to read ‘‘1,000’’.
3. On page 4541, the third column,
the last line of the third paragraph by
removing the language ‘‘Id.’’.
4. On page 4553, the second column,
the last line of the first full paragraph,
the language ‘‘[X]’’ is corrected to read
‘‘1545–1002’’.
Crystal Pemberton,
Senior Federal Register Liaison, Legal
Processing Division, Associate Chief Counsel
(Procedure and Administration).
[FR Doc. 2021–04282 Filed 3–4–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2021–0099]
Drawbridge Operation Regulation;
Okeechobee Waterway, Indiantown, FL
Coast Guard, Department of
Homeland Security (DHS).
ACTION: Notification of temporary
deviation from regulations; request for
comments.
AGENCY:
The Coast Guard has issued a
temporary deviation from the operating
schedule that governs the Seaboard
System Railroad Bridge, across the
SUMMARY:
E:\FR\FM\05MRR1.SGM
05MRR1
]]>Agencies
[Federal Register Volume 86, Number 42 (Friday, March 5, 2021)]
[Rules and Regulations]
[Page 12821]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-04282]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9936]
RIN 1545-BO59
Guidance on Passive Foreign Investment Companies; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final regulations; correction.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to the final regulations
(Treasury Decision 9936), that were published in the Federal Register
on Friday, January 15, 2021. The final regulations regarding the
determination of whether a foreign corporation is treated as a passive
foreign investment company (``PFIC'') for purposes of the Internal
Revenue Code (``Code''), and the application and scope of certain rules
that determine whether a United States person that indirectly holds
stock in a PFIC is treated as a shareholder of the PFIC.
DATES: These corrections are effective on March 5, 2021 and applicable
on or after January 15, 2021.
FOR FURTHER INFORMATION CONTACT: Concerning the regulations Sec. Sec.
1.1291-0 and 1.1291-1, 1.1297-0 through 1.1297-2, 1.1298-0, 1.1298-2,
and 1.1298-4, Christina G. Daniels at (202) 317-6934; concerning the
regulations Sec. Sec. 1.1297-4 and 1.1297-6, Josephine Firehock at
(202) 317-4932 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9936) that are the subject of this
correction are issued under sections 1297 and 1298 of the Internal
Revenue Code.
Need for Correction
As published the final regulations (TD 9936) that contain errors
that need to be corrected.
Correction of Publication
Accordingly, the final regulations (TD 9936) that are the subject
of FR Doc. 2020-27009, which published on January 15, 2021 (86 FR
4516), are corrected as follows:
1. On page 4532, the third column, the ninth line from the bottom
of the last partial paragraph, the language ``claims'' is corrected to
read ``claims,''.
2. On page 4534, the third column, the tenth line from the bottom
of the first partial paragraph, the language ``1000'' is corrected to
read ``1,000''.
3. On page 4541, the third column, the last line of the third
paragraph by removing the language ``Id.''.
4. On page 4553, the second column, the last line of the first full
paragraph, the language ``[X]'' is corrected to read ``1545-1002''.
Crystal Pemberton,
Senior Federal Register Liaison, Legal Processing Division, Associate
Chief Counsel (Procedure and Administration).
[FR Doc. 2021-04282 Filed 3-4-21; 8:45 am]
BILLING CODE 4830-01-P
