Proposed Rule2023-01209
Income of Foreign Governments and International Organizations; Comment Period Reopening; Correction
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
January 23, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
This document contains a notice of proposed rulemaking; reopening the comment period (REG-146537-06) that was published in the Federal Register on December 29, 2022, relating to the exemption from taxation afforded to foreign governments under section 892.
Full Text
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<title>Federal Register, Volume 88 Issue 14 (Monday, January 23, 2023)</title>
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[Federal Register Volume 88, Number 14 (Monday, January 23, 2023)]
[Proposed Rules]
[Page 3938]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-01209]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[REG-146537-06]
RIN 1545-BG08
Income of Foreign Governments and International Organizations;
Comment Period Reopening; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking; reopening of comment period;
correction.
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SUMMARY: This document contains a notice of proposed rulemaking;
reopening the comment period (REG-146537-06) that was published in the
Federal Register on December 29, 2022, relating to the exemption from
taxation afforded to foreign governments under section 892.
DATES: Written or electronic comments and requests for a public hearing
are still being accepted and must be received by February 27, 2023.
ADDRESSES: Commenters are strongly encouraged to submit additional
public comments electronically. Submit electronic submissions via the
Federal eRulemaking Portal at <a href="http://www.regulations.gov">www.regulations.gov</a> (indicate IRS and
REG-146537-06) by following the online instructions for submitting
comments. Once submitted to the Federal eRulemaking Portal, comments
cannot be edited or withdrawn. The Department of the Treasury (the
``Treasury Department'') and the Internal Revenue Service (the ``IRS'')
will publish for public availability any comment submitted
electronically, and on paper, to its public docket. Send hard copy
submissions to: CC:PA:LPD:PR (REG-146537-06), Room 5203, Internal
Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC
20044. Submissions may be hand delivered Monday through Friday between
the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-146537-06),
Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW,
Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Concerning the notice of proposed
rulemaking, Joel Deuth, at (202) 317-6938; concerning submissions of
comments or requests for a public hearing, Vivian Hayes at (202) 317-
5306 (not toll-free numbers) or by sending an email to
<a href="/cdn-cgi/l/email-protection#daaaafb8b6b3b9b2bfbba8b3b4bda99ab3a8a9f4bdb5ac"><span class="__cf_email__" data-cfemail="5d2d283f31343e35383c2f34333a2e1d342f2e733a322b">[email protected]</span></a> (preferred).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking that is the subject of this
correction is under section 892 of the Internal Revenue Code.
Need for Correction
As published on December 29, 2022 (87 FR 80108) the notice of
proposed rulemaking (REG-146537-06) contains errors that need to be
corrected.
Correction of Publication
Accordingly, the notice of proposed rulemaking (REG-146537-06) that
is the subject of FR Doc. 2022-27969, appearing on page 80108 in the
Federal Register on December 29, 2022, is corrected to read as follows:
On page 80109, in the first column, under the heading Supplementary
Information, the first sentence is corrected to read ``Generally, REG-
146537-06, 76 FR 68119 (November 23, 2011) (the ``2011 proposed
regulations'') provides guidance relating to the exemption from
taxation afforded to foreign governments from qualified investments in
the United States under section 892 of the Internal Revenue Code.''.
Oluwafunmilayo A. Taylor,
Branch Chief, Publications & Regulations, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2023-01209 Filed 1-20-23; 8:45 am]
BILLING CODE 4830-01-P
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