Unknown. Temporary regulations; correcting amendment
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/register/2012/08/31/2012-21497A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
--- schema: federal-register doc_type: fedreg source_file: FR-2012-08-31.xml --- 77 170 Friday, August 31, 2012 Contents Agriculture Agriculture Department See Forest Service See Rural Business-Cooperative Service NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 53168 2012-21509 Architectural Architectural and Transportation Barriers Compliance Board PROPOSED RULES Medical Diagnostic Equipment Accessibility Standards Advisory Committee, 53163 2012-21530 Army Army Department NOTICES Meetings:
Advisory Committee on Arlington National Cemetery, 53188 2012-21570 Blind or Severely Disabled, Committee for Purchase From People Who Are See Committee for Purchase From People Who Are Blind or Severely Disabled Centers Medicare Centers for Medicare & Medicaid Services RULES Medicare Program: Hospital Inpatient Prospective Payment Systems, etc., 53258-53750 2012-19079 NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 53202-53204 2012-21593 2012-21594 Meetings:
Medicare Evidence Development and Coverage Advisory Committee, 53204-53205 2012-21583 Coast Guard Coast Guard RULES Drawbridge Operations: Columbia River, Vancouver, WA, 53141-53142 2012-21535 Safety Zones: Cleveland National Air Show, Cleveland, OH, 53142-53144 2012-21532 Commerce Commerce Department See International Trade Administration See National Oceanic and Atmospheric Administration NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 53171-53172 2012-21588 Committee for Purchase Committee for Purchase From People Who Are Blind or Severely Disabled NOTICES Procurement List;
Additions and Deletions, 53179-53180 2012-21564 2012-21576 Defense Department Defense Department See Army Department See Navy Department NOTICES Arms Sales, 53180-53184 2012-21589 2012-21590 Arms Sales Notifications, 53184-53187 2012-21451 Meetings: Advisory Council on Dependents' Education, 53187-53188 2012-21534 Energy Department Energy Department See Federal Energy Regulatory Commission NOTICES Meetings: Environmental Management Site-Specific Advisory Board, Idaho National Laboratory, 53192-53193 2012-21550 Environmental Management Site-Specific Advisory Board, Northern New Mexico, 53192 2012-21554 Environmental Management Site-Specific Advisory Board, Savannah River Site, 53193 2012-21555 Ultra-Deepwater Advisory Committee, 53191 2012-21547 Unconventional Resources Technology Advisory Committee, 53191-53192 2012-21549 Environmental Protection Environmental Protection Agency RULES Exemption from the Requirement of a Tolerance:
Nitric Acid, 53144-53150 2012-21354 NOTICES Cancellation Orders for Certain Pesticide Registrations: MGK 264, Pyrethrins, Pyriproxyfen, and Permethrin; Correction, 53197-53198 2012-21433 Environmental Impact Statements; Availability, etc.:, 53198-53199 2012-21568 Requests for Waivers of Preemption: California State Motor Vehicle Pollution Control Standards; Advanced Clean Car Program, 53199-53201 2012-21566 Export Import Export-Import Bank NOTICES Economic Impact Policy, 53201 2012-21548 Federal Aviation Federal Aviation Administration PROPOSED RULES Airworthiness Directives:
The Boeing Company Airplanes, 53155-53159 2012-21556 Thielert Aircraft Engines GmbH Models TAE 125 02-99 and TAE 125 02 114 Reciprocating Engines, 53154-53155 2012-21524 Amendments to Class B Airspace: Detroit, MI, 53159 C1--2012--19902 Passenger Use of Portable Electronic Devices On Board Aircraft, 53159-53163 2012-21577 NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Air Traffic Slots Management, 53249 2012-21538 Airports Grants Program, 53249-53250 2012-21542 Meetings:
International Civil Aviation Organizations Dangerous Goods Panel, 53250-53251 2012-21544 Federal Communications Federal Communications Commission PROPOSED RULES Petition for Reconsideration of Action in Rulemaking Proceeding, 53163-53164 2012-21478 Federal Energy Federal Energy Regulatory Commission NOTICES Combined Filings, 53193-53195 2012-21515 2012-21516 2012-21517 Initial Market-Based Rate Filings Including Requests for Blanket Section 204 Authorizations: Brandon Shores LLC, 53197 2012-21518 C.P.
Crane LLC, 53195 2012-21510 D & L Harris and Associates, 53196 2012-21514 H.A. Wagner LLC, 53195-53196 2012-21511 Raven Power Marketing LLC, 53197 2012-21512 Susterra Energy, LLC, 53196-53197 2012-21513 Federal Highway Federal Highway Administration NOTICES Annual Materials Report on New Bridge Construction and Bridge Rehabilitation, 53251-53252 2012-21537 Federal Railroad Federal Railroad Administration PROPOSED RULES Railroad Workplace Safety: Adjacent-Track On-Track Safety for Roadway Workers, 53164 2012-21585 NOTICES Environmental Impact Statements;
Availability, etc.: Chicago, IL, to Detroit-Pontiac, MI, Regional Passenger Rail System, 53252-53254 2012-21587 Federal Reserve Federal Reserve System NOTICES Federal Open Market Committee; Domestic Policy Directive, 53201-53202 2012-21557 Formations of, Acquisitions by, and Mergers of Bank Holding Companies, 53202 2012-21543 Fish Fish and Wildlife Service RULES Migratory Bird Hunting: Early Seasons and Bag and Possession Limits for Certain Migratory Game Birds in the Contiguous United States, Alaska, Hawaii, Puerto Rico, and the Virgin Islands, 53752-53768 2012-21294 NOTICES Environmental Impact Statements;
Availability, etc.: Santa Clara Valley Habitat Conservation Plan/Natural Community Conservation Plan, California, 53221-53223 2012-21299 Permit Applications: Endangered and Threatened Wildlife and Plants, 53223-53224 2012-21500 Forest Forest Service NOTICES Meetings: De Soto Resource Advisory Committee, 53169-53170 2012-21263 Olympic Peninsula Resource Advisory Committee, 53168-53169 2012-21561 Siuslaw Resource Advisory Committee, 53170 2012-21264 Southwest Idaho Resource Advisory Committee, 53170 2012-21539 Uinta-Wasatch-Cache National Forest Resource Advisory Committee, 53169 2012-21192 Geological Geological Survey NOTICES Coastal and Marine Ecological Classification Standard, 53224-53225 2012-21552 Meetings:
National Earthquake Prediction Evaluation Council, 53225 2012-21602 Health and Human Health and Human Services Department See Centers for Medicare & Medicaid Services See National Institutes of Health Homeland Homeland Security Department See Coast Guard Housing Housing and Urban Development Department NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Accountability in the Provision of HUD Assistance, Applicant/Recipient Disclosure/Update Report, 53211-53212 2012-21463 Home Equity Conversion Mortgage Insurance Application for the Origination of Reverse Mortgages and Related Documents, 53209-53210 2012-21603 Public Housing Agency Burden Reduction Survey, 53210-53211 2012-21462 Request for Approval of Advance of Escrow Funds, 53210 2012-21598 Strong Cities Strong Communities National Resource Network, 53212 2012-21464 Survey of Manufactured (Mobile) Home Placements, 53208-53209 2012-21591 Federal Properties Suitable as Facilities to Assist Homeless, 53212-53214 2012-21228 Funding Awards:
Service Coordinators in Multifamily Housing Program, Fiscal Year 2010, 53214-53221 2012-21599 Indian Affairs Indian Affairs Bureau NOTICES Environmental Impact Statements; Availability, etc.: Seminole Tribe of Florida Fee-to-Trust, Coconut Creek, FL, 53225-53226 2012-21507 Interior Interior Department See Fish and Wildlife Service See Geological Survey See Indian Affairs Bureau See Land Management Bureau See National Park Service See Reclamation Bureau Internal Revenue Internal Revenue Service RULES Dividend Equivalents from Sources within the United States;
Amendment Correction, 53141 2012-21497 NOTICES Meetings: Art Advisory Panel, 53255 2012-21496 International Trade Adm International Trade Administration NOTICES Antidumping and Countervailing Duty Orders; Continuations: Certain Lined Paper Products from India and the People's Republic of China, 53172-53174 2012-21610 Antidumping and Countervailing Duty Orders; Revocations: Certain Lined Paper Products from Indonesia, 53174-53176 2012-21605 Antidumping Duty Changed Circumstances Reviews;
Results, Extensions, Amendments, etc.: Certain Cased Pencils From the People's Republic of China, 53176-53177 2012-21607 Antidumping Duty Orders: Large Power Transformers from the Republic of Korea, 53177-53178 2012-21613 International Trade Com International Trade Commission NOTICES Investigations: Renewable Energy and Related Services; Recent Developments; Public Hearings, 53233-53234 2012-21492 Investigations; Determinations, Rulings, Amendments, etc.: Certain Communication Equipment, Components Thereof, and Products Containing the Same, etc., 53234-53235 2012-21491 Justice Department Justice Department NOTICES Lodgings of Consent Decrees under the Clean Air Act, 53235 2012-21558 Land Land Management Bureau NOTICES Public Land Orders:
Partial Revocation, Power Site Reserve No. 109; MT, 53226 C1--2012--18888 Partial Revocation, South Dakota, 53226 C1--2012--18885 Legal Legal Services Corporation NOTICES Meetings; Sunshine Act, 53235-53236 2012-21611 National Institute National Institutes of Health NOTICES Meetings: Center for Scientific Review, 53205-53206 2012-21501 National Institute of Allergy and Infectious Diseases, 2012-21502 53206-53207 2012-21503 National Institute of Diabetes and Digestive and Kidney Diseases, 53208 2012-21504 National Institute on Aging, 2012-21505 53207-53208 2012-21506 National Oceanic National Oceanic and Atmospheric Administration RULES Atlantic Highly Migratory Species:
Atlantic Bluefin Tuna Fisheries; Inseason General Category Retention Limit Adjustment, 53150-53152 2012-21579 Fisheries of the Exclusive Economic Zone Off Alaska: Reallocation of Pacific Cod in the Bering Sea and Aleutian Islands Management Area, 53152-53153 2012-21582 PROPOSED RULES Fisheries of the Northeastern United States: Atlantic Surfclam and Ocean Quahog Fishery, 53164-53167 2012-21586 NOTICES Meetings: New England Fishery Management Council, 53178 2012-21551 North Pacific Fishery Management Council, 53179 2012-21559 Pacific Fishery Management Council, 53179 2012-21553 National Park National Park Service NOTICES Environmental Impact Statements;
Availability, etc.: Susquehanna to Roseland 500-kilovolt Transmission Line, Appalachian National Scenic Trail, etc., 53226-53227 2012-20697 Meetings: Acadia National Park Advisory Commission, 53229 2012-21575 Cedar Creek and Belle Grove National Historical Park Advisory Commission, 53227-53228 2012-21565 Concessions Management Advisory Board, 53229-53230 2012-21562 Landmarks Committee of the National Park System Advisory Board, 53230-53231 2012-21466 Native American Graves Protection and Repatriation Review Committee, 53228-53229 2012-21614 National Register of Historic Places:
Pending Nominations and Related Actions, 53231 2012-21600 National Science National Science Foundation NOTICES Antarctic Conservation Act Permit Applications, 53236 2012-21604 Navy Navy Department NOTICES Environmental Impact Statements; Availability, etc.: Proposed Renewal of Chocolate Mountain Aerial Gunnery Range Land Withdrawal, CA; Meetings, 53189-53191 2012-21465 Neighborhood Neighborhood Reinvestment Corporation NOTICES Meetings; Sunshine Act, 53236 2012-21737 Nuclear Regulatory Nuclear Regulatory Commission NOTICES Environmental Impact Statements;
Availability, etc.: Proposed International Isotopes Fluorine Extraction Process and Depleted Uranium Deconversion Plant, Lea County, NM, 53236-53237 2012-21486 Personnel Personnel Management Office NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals: Freedom of Information/Privacy Act, Record Request Form, 53237-53238 2012-21581 Postal Regulatory Postal Regulatory Commission NOTICES Meetings; Sunshine Act, 53238 2012-21667 Reclamation Reclamation Bureau NOTICES Environmental Impact Statements;
Availability, etc.: Odessa Subarea Special Study, Columbia Basin Project, Adams, Franklin, Grant, and Lincoln Counties, WA, 53231-53233 2012-21572 Rural Business Rural Business-Cooperative Service NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 53170-53171 2012-21597 Securities Securities and Exchange Commission NOTICES Agency Information Collection Activities; Proposals, Submissions, and Approvals, 53238-53239 2012-21487 Self-Regulatory Organizations;
Proposed Rule Changes: BATS Y-Exchange, Inc., 53242-53247 2012-21592 NYSE Arca, Inc., 53239-53241 2012-21493 Options Clearing Corp., 53241-53242 2012-21494 Small Business Small Business Administration NOTICES Disaster Declarations: Oklahoma, 53247-53248 2012-21529 State Department State Department NOTICES Culturally Significant Objects Imported for Exhibition: Mantegna to Matisse, Master Drawings from Courtauld Gallery, 53248 2012-21569 Swiss Treasures, from Biblical Papyrus and Parchment to Erasmus, Zwingli, Calvin, and Barth, 53248 2012-21567 Meetings:
International Telecommunication Advisory Committee, 53249 2012-21573 Surface Transportation Surface Transportation Board NOTICES Temporary Trackage Rights Exemptions: BNSF Railway Co. to Union Pacific Railroad Co., 53254-53255 2012-21578 Transportation Department Transportation Department See Federal Aviation Administration See Federal Highway Administration See Federal Railroad Administration See Surface Transportation Board Treasury Treasury Department See Internal Revenue Service Separate Parts In This Issue Part II Health and Human Services Department, Centers for Medicare & Medicaid Services, 53258-53750 2012-19079 Part III Interior Department, Fish and Wildlife Service, 53752-53768 2012-21294 Reader Aids Consult the Reader Aids section at the end of this page for phone numbers, online resources, finding aids, reminders, and notice of recently enacted public laws.
To subscribe to the Federal Register Table of Contents LISTSERV electronic mailing list, go to http://listserv.access.gpo.gov and select Online mailing list archives, FEDREGTOC-L, Join or leave the list (or change settings); then follow the instructions. 77 170 Friday, August 31, 2012 Rules and Regulations DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9572] RIN 1545-BK53 Dividend Equivalents From Sources Within the United States AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Temporary regulations; correcting amendment. SUMMARY: This document amends temporary regulations relating to dividend equivalents for purposes of section 871(m) of the Internal Revenue Code (Code). The regulations affect nonresident aliens and foreign corporations that hold notional principal contracts
(NPCs)providing for payments determined by reference to payments of dividends from sources within the United States. DATES: *Effective Date:* These regulations are effective August 31, 2012. *Applicability Date:* For dates of applicability, see § 1.871-16T(g). FOR FURTHER INFORMATION CONTACT: Mark E. Erwin or D. Peter Merkel at
(202)622-3870 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background On January 23, 2012, the Department of the Treasury (Treasury) and the Internal Revenue Service
(IRS)published in the **Federal Register** a temporary regulation and a notice of proposed rulemaking relating to dividend equivalents from sources within the United States. *See* TD 9572, 77 FR 3108 (Temporary Regulations); REG-120282-10, 77 FR 3202 (Proposed Regulations). Section 871(m)(2) defines the term “dividend equivalent” to include, in part, any payment made pursuant to a specified notional principal contract (specified NPC) that is contingent upon or determined by reference to a U.S. source dividend. Section 871(m)(3)(A) provides a definition for the term specified NPC that is applicable to payments made through March 18, 2012. Section 1.871-16T(b) of the Temporary Regulations provides that the definition of specified NPC contained in paragraphs
(i)through
(iv)of section 871(m)(3)(A) will apply to payments made after March 18, 2012, and before January 1, 2013. The Proposed Regulations provide a different definition of specified NPC that would apply to payments made on or after January 1, 2013. Explanation of Provisions Treasury and the IRS received numerous comments on the Proposed Regulations, stating that the proposed effective date of January 1, 2013, would not allow taxpayers sufficient time to build and test the systems required to implement the withholding rules for specified NPCs and equity-linked instruments. In response to these comments, this document amends § 1.871-16T(b) of the Temporary Regulations so that the definition of a specified NPC contained in paragraphs
(i)through
(iv)of section 871(m)(3)(A) will apply to payments made after March 18, 2012, and before January 1, 2014. When final regulations are issued adopting the Proposed Regulations, Treasury and the IRS intend that the rules contained in the final regulations will apply to payments made on or after January 1, 2014. Treasury and the IRS continue to consider the other public comments made on the Temporary Regulations and the Proposed Regulations. Drafting Information The principal author of these regulations is D. Peter Merkel, the Office of Associate Chief Counsel (International). Other personnel from Treasury and the IRS participated in their development. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1—INCOME TAXES **Paragraph 1.** The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Section 1.871-16T also issued under 26 U.S.C. 871(m). § 1.871-16T(b) [Amended] **Par. 2.** Section 1.871-16T(b) is amended by removing the language “2013” and adding the language “2014” in its place wherever it appears. Steven T. Miller, Deputy Commissioner for Services and Enforcement. Approved: August 16, 2012. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2012-21497 Filed 8-30-12; 8:45 am]
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Temporary regulations; correcting amendment
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