Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income (IRS final rule, 2022-04-13, FR Doc. C1-2021-27887)

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2022-04-13/pdf/C1-2021-27887.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

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Federal Register / Vol. 87, No. 71 / Wednesday, April 13, 2022 / Rules and Regulations 21743

DEPARTMENT OF THE INTERIOR

Office of Natural Resources Revenue

30 CFR Parts 1210, 1218, and 1243

[Docket No. ONRR–2011–0023; DS63644000 DRT000000.CH7000 223D1113RT]

RIN 1012–AA28

Mailing and Email Address Amendments

AGENCY: Office of Natural Resources Revenue (‘‘ONRR’’), Interior.

ACTION: Final rule.

SUMMARY: ONRR is publishing this final rule to update room number, mailstop, and other information for filing certain forms by mail, courier, or overnight delivery. It also provides email addresses for filing certain forms electronically.

DATES: This rule is effective May 13, 2022.

FOR FURTHER INFORMATION CONTACT: For questions on procedural and technical issues, contact Ginger J. Hensley, Regulatory Specialist, by telephone at (303) 231–3171 or email at ONRR _ RegulationsMailbox@onrr.gov.

SUPPLEMENTARY INFORMATION:

I. Explanation of Amendments II. Procedural Matters

I. Explanation of Amendments

ONRR regulations at 30 CFR parts 1210, 1218, and 1243 authorize various forms to be filed with ONRR related to Federal and Indian royalty reporting and payment and appeal bonding by mail, courier, or overnight delivery. As further described in the amendatory instructions, this final rule amends these parts to update room number, mailstop, or other information for these delivery methods.

Title 30 CFR 1210.151 authorizes form ONRR–4393, Request to Exceed Regulatory Allowance Limitation, to be filed with ONRR by mail, courier, overnight delivery, or email, but it does not provide an email address for doing so. This final rule amends this section to specify royaltyvaluation@onrr.gov as the email address for filing form ONRR– 4393 with ONRR by email. Title 30 CFR 1210.151, 1210.152, and 1210.153 authorize various forms to be filed with ONRR related to royalty reporting for Indian leases by mail, courier, or overnight delivery. This final rule amends these sections to also authorize the filing of these forms with ONRR electronically by email to onrrindianforms@onrr.gov.

This is a final rulemaking with no request for public comment. This

that duplicate, overlap or conflict with this final rule.

USDA is committed to complying with the E-Government Act, to promote the use of the internet and other information technologies to provide increased opportunities for citizen access to Government information and services, and for other purposes.

The Committee’s meetings were widely publicized throughout the Washington apricot industry, and all interested persons are invited to attend the meetings and participate in Committee deliberations on all issues. Meetings are held virtually or in a hybrid style with participants having a choice whether to attend in person or virtually.

A proposed rule concerning this action was published in the Federal Register on November 23, 2021 (86 FR 66462). Copies of the proposal were provided by the Committee to members and handlers. Finally, the proposed rule was made available through the internet by AMS and the Office of the Federal Register. A 60-day comment period ending January 24, 2022, was provided to allow interested persons to respond to the proposal. During the comment period, one comment was received in response to the proposal. The comment received did not address the merits of this rule. Accordingly, no changes have been made to the rule as proposed.

A small business guide on complying with fruit, vegetable, and specialty crop marketing agreements and orders may be viewed at: https:// www.ams.usda.gov/rules-regulations/ moa/small-businesses. Any questions about the compliance guide should be sent to Richard Lower at the previously mentioned address in the FOR FURTHER INFORMATION CONTACT section.

After consideration of all relevant material presented, including the information and recommendation submitted by the Committee and other available information, AMS finds that this rule will tend to effectuate the declared policy of the Act.

List of Subjects in 7 CFR Part 922

Apricots, Marketing agreements, Reporting and recordkeeping requirements.

For the reasons set forth in the preamble, the Agricultural Marketing Service amends 7 CFR part 922 as follows:

PART 922—APRICOTS GROWN IN DESIGNATED COUNTIES IN WASHINGTON

• 1. The authority citation for 7 CFR part 922 continues to read as follows:

Authority: 7 U.S.C. 601–674.

§ 922.235 [Stayed]

• 2. Section 922.235 is stayed indefinitely.

Melissa Bailey, Associate Administrator, Agricultural Marketing Service.

[FR Doc. 2022–07830 Filed 4–12–22; 8:45 am]

BILLING CODE 3410–02–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9959]

RIN 1545–BP70

Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income

Correction

In Rule document 2021–27887, appearing on pages 276–376, in the issue of Tuesday, January 4, 2022, make the following corrections:

§ 1.861–20 [Corrected]

• 1. On page 327, in the first column, in amendatory instruction Par. 22, the table is corrected to read as set forth below:

§ 1.905–3 [Corrected]

• 2. On page 373, in the first column, amendatory instruction Par. 29, is corrected to read as set forth below:

• Par. 29. Section 1.905–3 is amended:

• 1. In paragraph (a), by revising the first two sentences.
• 2. In paragraph (b)(1)(ii)(B)( 1 ), by removing the language ‘‘USC Effective’’ and adding the language ‘‘USC. Effective’’ in its place.
• 3. By adding paragraph (b)(4).
• 4. By revising paragraph (d).

[FR Doc. C1–2021–27887 Filed 4–8–22; 8:45 am]

BILLING CODE 0099–10–D

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