[Federal Register Volume 88, Number 14 (Monday, January 23, 2023)]
[Proposed Rules]
[Page 3938]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[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 www.regulations.gov (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cannot be edited or withdrawn.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 
[email protected] (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