[Federal Register Volume 82, Number 163 (Thursday, August 24, 2017)]
[Unknown Section]
[Page 40342]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-17059]
[[Page 40341]]
Vol. 82
Thursday,
No. 163
August 24, 2017
Part XIV
Department of the Treasury
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Semiannual Regulatory Agenda
Federal Register / Vol. 82 , No. 163 / Thursday, August 24, 2017 /
Unified Agenda
[[Page 40342]]
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DEPARTMENT OF THE TREASURY
31 CFR Subtitles A and B
Semiannual Agenda
AGENCY: Department of the Treasury.
ACTION: Semiannual regulatory agenda.
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SUMMARY: This notice is given pursuant to the requirements of the
Regulatory Flexibility Act and Executive Order 12866 (``Regulatory
Planning and Review''), which require the publication by the Department
of a semiannual agenda of regulations.
FOR FURTHER INFORMATION CONTACT: The Agency contact identified in the
item relating to that regulation.
SUPPLEMENTARY INFORMATION: The semiannual regulatory agenda includes
regulations that the Department has issued or expects to issue and
rules currently in effect that are under departmental or bureau review.
Beginning with the fall 2007 edition, the Internet has been the
primary medium for disseminating the Unified Agenda. The complete
Unified Agenda will be available online at www.reginfo.gov and
www.regulations.gov, in a format that offers users an enhanced ability
to obtain information from the Agenda database. Because publication in
the Federal Register is mandated for the regulatory flexibility agenda
required by the Regulatory Flexibility Act (5 U.S.C. 602), Treasury's
printed agenda entries include only:
(1) Rules that are in the regulatory flexibility agenda, in
accordance with the Regulatory Flexibility Act, because they are likely
to have a significant economic impact on a substantial number of small
entities; and
(2) Rules that have been identified for periodic review under
section 610 of the Regulatory Flexibility Act.
Printing of these entries is limited to fields that contain
information required by the Regulatory Flexibility Act's Agenda
requirements. Additional information on these entries is available in
the Unified Agenda available on the Internet.
The semiannual agenda of the Department of the Treasury conforms to
the Unified Agenda format developed by the Regulatory Information
Service Center (RISC).
Brian J. Sonfield,
Deputy Assistant General Counsel for General Law and Regulation.
Internal Revenue Service--Long-Term Actions
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Regulation
Sequence No. Title Identifier No.
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190....................... Deemed Distributions Under 1545-BN07
Section 305(c) of Stock
and Rights to Acquire
Stock.
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Internal Revenue Service--Completed Actions
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Regulation
Sequence No. Title Identifier No.
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191....................... Issue Price Definition for 1545-BM46
Tax-Exempt Bonds.
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DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Long-Term Actions
190. Deemed Distributions Under Section 305(C) of Stock and Rights To
Acquire Stock
Legal Authority: 26 U.S.C. 7805
Abstract: Provide guidance on the amount and timing of
distributions under section 305(c) and 305(b), and to clarify that
deemed distributions caused by changes in conversion ratios are
considered a distribution of additional rights to acquire the
underlying stock, and not a distribution of the underlying stock
itself. Guidance is also provided to withholding agents regarding their
withholding obligations, and on information reporting for such
distributions under sections 860G, 861, 1441, 1461, 1471, 1473, and
6045(B).
Timetable:
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Action Date FR Cite
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NPRM................................ 04/13/16 81 FR 21795
NPRM Comment Period End............. 07/12/16 .......................
Final Action........................ 06/00/18 .......................
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Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Maurice LaBrie, Phone: 202 317-6848.
RIN: 1545-BN07
DEPARTMENT OF THE TREASURY (TREAS)
Internal Revenue Service (IRS)
Completed Actions
191. Issue Price Definition for Tax-Exempt Bonds
Legal Authority: 26 U.S.C. 148(i); 26 U.S.C. 7805
Abstract: The final regulations define issue price for purposes of
the arbitrage restrictions under section 148 of the Internal Revenue
Code applicable to tax-exempt bonds and other tax-advantaged bonds.
Completed:
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Reason Date FR Cite
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Final Action: TD 9801............... 12/09/16 81 FR 88999
Final Action Effective.............. 12/09/16 .......................
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Regulatory Flexibility Analysis Required: Yes.
Agency Contact: Lewis Bell, Phone: 202 317-4565, Fax: 855 574-9028,
Email: [email protected].
RIN: 1545-BM46
[FR Doc. 2017-17059 Filed 8-23-17; 8:45 am]
BILLING CODE 4810-01-P