[Federal Register Volume 78, Number 187 (Thursday, September 26, 2013)]
[Proposed Rules]
[Page 59313]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-23412]



[[Page 59313]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[REG-115300-13]
RIN 1545-BL57


Requirement of a Section 4959 Excise Tax Return and Time for 
Filing the Return; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking by cross-reference to temporary regulations (REG-115300-13) 
that was published in the Federal Register on Thursday, August 15, 2013 
(78 FR 49700), which relates to requiring charitable hospital 
organizations liable for the excise tax for failure to meet the 
community health needs assessment requirements for any taxable year to 
file Form 4720, ``Return of Certain Excise Taxes Under Chapters 41 and 
42 of the Internal Revenue Code.'' The regulations also specify the due 
date for such returns.

DATES: Written or electronic comments and requests for a public hearing 
for the notice of proposed rulemaking published at 78 FR 49700, August 
15, 2013, are still being accepted and must be received by November 13, 
2013.

FOR FURTHER INFORMATION CONTACT: Amy F. Giuliano, at (202) 622-6070 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking by cross-reference to temporary 
regulations that is the subject of this document relates to the 
reporting of the excise tax under section 4959 of the Internal Revenue 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-115300-13) 
contains errors that are misleading and are in need of clarification.

Correction to Publication

    Accordingly, notice of proposed rulemaking by cross-reference to 
temporary regulations, that is the subject of FR Doc. 2013-19930, is 
corrected as follows:
    1. In the heading, the subagency should read ``Internal Revenue 
Service''.
    2. On page 49700, in the preamble, column 1, under the caption 
SUMMARY, line 4, the language ``requiring hospital organizations 
liable'' is corrected to read ``requiring charitable hospital 
organizations liable''.
    3. On page 49701, in the preamble, column 2, under the paragraph 
heading ``Special Analyses'', line 26 from the top of the page, the 
language ``Flexibility Act (5 U.S.C. Chapter 6) is'' is corrected to 
read ``Flexibility Act (5 U.S.C. chapter 6) is''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-23412 Filed 9-25-13; 8:45 am]
BILLING CODE 4830-01-P