[Federal Register Volume 82, Number 178 (Friday, September 15, 2017)]
[Proposed Rules]
[Page 43314]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-19540]


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 Proposed Rules
                                                 Federal Register
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 This section of the FEDERAL REGISTER contains notices to the public of 
 the proposed issuance of rules and regulations. The purpose of these 
 notices is to give interested persons an opportunity to participate in 
 the rule making prior to the adoption of the final rules.
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  Federal Register / Vol. 82, No. 178 / Friday, September 15, 2017 / 
Proposed Rules  

[[Page 43314]]



DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-103477-14]
RIN 1545-BL96


Chapter 4 Regulations Relating to Verification and Certification 
Requirements for Certain Entities and Reporting by Foreign Financial 
Institutions; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of proposed rulemaking; correction.

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SUMMARY: This document contains a correction to a notice of proposed 
rulemaking (REG-103477-14) that was published in the Federal Register 
on Friday, January 6, 2017 (82 FR 1629). The notice of proposed 
rulemaking under chapter 4 of the Subtitle A (sections 1471 through 
1474) of the Internal Revenue Code of 1986 (Code) relates to 
verification and certification requirements for certain entities and 
reporting by foreign financial institutions.

DATES: This correction is effective September 15, 2017 and is 
applicable beginning January 6, 2017.

FOR FURTHER INFORMATION CONTACT: Kamela Nelan at (202) 317-6942 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking (REG-103477-14) that is the 
subject of this correction is under sections 1471 through 1474 of the 
Code.

Need for Correction

    As published, the notice of proposed rulemaking (REG-103477-14) 
contains an omission which may prove to be misleading and needs to be 
corrected.

Correction of Publication

    Accordingly, the notice of proposed rulemaking (82 FR 1629, January 
6, 2017) is corrected as follows:
    On page 1636, insert the following language after the eighth line 
from the top of the second column:

``Withdrawal of Notice of Proposed Rulemaking

    Accordingly, under the authority of 26 U.S.C. 7805, the notice of 
proposed rulemaking (REG-130967-13) that was published in the Federal 
Register on Thursday, March 6, 2014 (79 FR 12868) is withdrawn.''

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2017-19540 Filed 9-14-17; 8:45 am]
 BILLING CODE 4830-01-P