Tax on Excess Tax-Exempt Organization Executive Compensation; Correction, 23865 [2021-09425]
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Federal Register / Vol. 86, No. 85 / Wednesday, May 5, 2021 / Rules and Regulations
‘‘December 31, 2021’’ and adding in its
place the date ‘‘June 30, 2023’’.
PART 53—FOUNDATION AND SIMILAR
EXCISE TAXES
Isabella Casillas Guzman,
Administrator.
■
Paragraph 1. The authority citation
for part 53 continues to read in part as
follows:
[FR Doc. 2021–09397 Filed 5–4–21; 8:45 am]
BILLING CODE P
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 53.4960–0 is amended
by revising the entry for § 53.4960–
1(b)(3) to read as follows:
■
DEPARTMENT OF THE TREASURY
Internal Revenue Service
§ 53.4960–0 Table of contents.
§ 53.4960–1 Scope and definitions.
26 CFR Part 53
*
*
*
*
(b) * * *
(3) [Reserved]
*
*
*
*
[TD 9938]
RIN 1545–BO99
Tax on Excess Tax-Exempt
Organization Executive Compensation;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
AGENCY:
This document contains
corrections to final regulations
(Treasury Decision 9938) that were
published in the Federal Register on
Tuesday, January 19, 2021. The
Treasury Decision provided final
regulations implementing an excise tax
on remuneration in excess of $1,000,000
and any excess parachute payment paid
by an applicable tax-exempt
organization to any covered employee.
DATES: Effective date: These final
regulation corrections are effective on
May 5, 2021.
FOR FURTHER INFORMATION CONTACT:
William McNally at (202) 317–5600 or
Patrick Sternal at (202) 317–5800 (not
toll-free numbers).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations (TD 9938) that
are the subject of this correction are
issued under section 4960 of the
Internal Revenue Code.
Need for Correction
As published on January 19, 2021 (86
FR 6196) the final regulations (TD 9938)
contain errors that need to be corrected.
List of Subjects in 26 CFR Part 53
Excise taxes, Foundations,
Investments, Lobbying, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 53 is
corrected by making the following
correcting amendments:
VerDate Sep<11>2014
16:11 May 04, 2021
Jkt 253001
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*
Crystal Pemberton,
Senior Federal Register Liaison, Legal
Processing Division, Associate Chief Counsel,
(Procedure and Administration).
[FR Doc. 2021–09425 Filed 5–4–21; 8:45 am]
BILLING CODE 4830–01–P
23865
Miami Beach Air and Sea Show to
provide for the safety of life on
navigable waterways during the event.
Our regulation for the Miami Beach Air
and Sea Show, § 100.725, specifies the
location of the regulated area which
encompasses a portion of the Atlantic
Ocean east of Miami Beach. During the
enforcement periods, if you are the
operator of a vessel in the regulated area
you must comply with directions from
the Patrol Commander or any Official
Patrol displaying a Coast Guard ensign.
In addition to this notification of
enforcement in the Federal Register, the
Coast Guard plans to provide
notification of this enforcement period
via the Local Notice to Mariners and
marine information broadcasts.
Dated: April 29, 2021.
J.F. Burdian,
Captain, U.S. Coast Guard, Captain of the
Port Miami.
[FR Doc. 2021–09469 Filed 5–4–21; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
33 CFR Part 165
[Docket No. USCG–2021–0151]
Special Local Regulations: Miami
Beach Air and Sea Show, Atlantic
Ocean, Miami Beach, FL
Coast Guard, DHS.
Notification of enforcement of
regulation.
AGENCY:
ACTION:
The Coast Guard will enforce
a special local regulation for the Miami
Beach Air and Sea Show from Friday
May 28, 2021 to Sunday May 30, 2021,
from 9 a.m. to 5 p.m. to provide for the
safety of life on navigable waterways
during this event. During the
enforcement periods, the operator of any
vessel in the regulated area must
comply with directions from the Patrol
Commander or any Official Patrol
displaying a Coast Guard ensign.
DATES: The regulation in 33 CFR
100.725 will be enforced from Friday
May 28, 2021, to Sunday May 30, 2021,
from 9 a.m. to 5 p.m.
FOR FURTHER INFORMATION CONTACT: If
you have questions about this notice of
enforcement, call or email Petty Officer
Robert M. Olivas, Sector Miami
Waterways Management Division, U.S.
Coast Guard; telephone 305–535–4317,
email Robert.M.Olivas@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast
Guard will enforce a special local
regulation in 33 CFR 100.725 for the
SUMMARY:
PO 00000
Frm 00003
Fmt 4700
Sfmt 4700
[Docket No. USCG–2021–0304]
Safety Zone; Commencement Bay,
Tacoma, WA
Coast Guard, Department of
Homeland Security (DHS).
ACTION: Notice of enforcement of
regulation.
AGENCY:
The Coast Guard will enforce
a safety zone for the Tacoma Freedom
Fair Air Show on Commencement Bay
from 2 p.m. on July 3 through 12:30 a.m.
on July 4, 2021. This action is necessary
to ensure the safety of the public from
inherent dangers associated with the
annual aerial displays. During the
enforcement periods, no person or
vessel may enter or transit this safety
zone unless authorized by the Captain
of the Port Puget Sound (COTP) or their
designated representative.
DATES: The regulations in 33 CFR
165.1305 will be enforced each day from
2 p.m. on July 3 through 12:30 a.m. on
July 4, 2021.
FOR FURTHER INFORMATION CONTACT: If
you have questions about this notice of
enforcement, call or email Lieutenant
Peter J. McAndrew, Sector Puget Sound
Waterways Management Division, U.S.
Coast Guard; telephone 206–217–6045,
email SectorPugetSoundWWM@
uscg.mil.
SUMMARY:
E:\FR\FM\05MYR1.SGM
05MYR1
]]>Agencies
[Federal Register Volume 86, Number 85 (Wednesday, May 5, 2021)]
[Rules and Regulations]
[Page 23865]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-09425]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 53
[TD 9938]
RIN 1545-BO99
Tax on Excess Tax-Exempt Organization Executive Compensation;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendments.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations
(Treasury Decision 9938) that were published in the Federal Register on
Tuesday, January 19, 2021. The Treasury Decision provided final
regulations implementing an excise tax on remuneration in excess of
$1,000,000 and any excess parachute payment paid by an applicable tax-
exempt organization to any covered employee.
DATES: Effective date: These final regulation corrections are effective
on May 5, 2021.
FOR FURTHER INFORMATION CONTACT: William McNally at (202) 317-5600 or
Patrick Sternal at (202) 317-5800 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9938) that are the subject of this
correction are issued under section 4960 of the Internal Revenue Code.
Need for Correction
As published on January 19, 2021 (86 FR 6196) the final regulations
(TD 9938) contain errors that need to be corrected.
List of Subjects in 26 CFR Part 53
Excise taxes, Foundations, Investments, Lobbying, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 53 is corrected by making the following
correcting amendments:
PART 53--FOUNDATION AND SIMILAR EXCISE TAXES
0
Paragraph 1. The authority citation for part 53 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 53.4960-0 is amended by revising the entry for Sec.
53.4960-1(b)(3) to read as follows:
Sec. 53.4960-0 Table of contents.
Sec. 53.4960-1 Scope and definitions.
* * * * *
(b) * * *
(3) [Reserved]
* * * * *
Crystal Pemberton,
Senior Federal Register Liaison, Legal Processing Division, Associate
Chief Counsel, (Procedure and Administration).
[FR Doc. 2021-09425 Filed 5-4-21; 8:45 am]
BILLING CODE 4830-01-P
