Federal Register / Vol. 86, No. 43 / Monday, March 8, 2021 / Rules and Regulations 13191 

Ractopamine in 

grams/ton 

Combination in 

grams/ton Indications for use Limitations Sponsor 

*******

(iii) 9.8 to 24.6 ...... ............................ Cattle fed in confinement for 

slaughter: For increased rate of 

weight gain, improved feed efficiency, and increased carcass 

leanness during the last 28 to 42 

days on feed 

Feed continuously as sole ration during the last 28 to 42 days on feed 016592 

054771 

058198 

* * * * * * * 

(vi) Not to exceed 

800; to provide 

70 to 400 mg/ 

head/day.

............................ Cattle fed in confinement for 

slaughter: For increased rate of 

weight gain and improved feed 

efficiency during the last 28 to 42 

days on feed 

Top dress in a minimum of 1 lb of medicated feed ................................. 016592 

054771 

058198 

* * * * * * * 

* * * * * 

Dated: February 26, 2021. 

Lauren K. Roth, 

Acting Principal Associate Commissioner for 

Policy. 

[FR Doc. 2021–04453 Filed 3–5–21; 8:45 am] 

BILLING CODE 4164–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9926] 

RIN 1545–BO60 

Title: Withholding of Tax and 

Information Reporting With Respect to 

Interests in Partnerships Engaged in a 

U.S. Trade or Business; Correcting 

Amendment 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to final regulations (Treasury 

Decision 9926) that were published in 

the Federal Register on Monday, 

November 30, 2020. The final 

regulations provide guidance related to 

the withholding of tax and information 

reporting with respect to certain 

dispositions of interests in partnerships 

engaged in a trade or business within 

the United States. 

DATES: This correction is effective on 

March 8, 2021 and applies to 

partnership taxable years beginning on 

or after November 30, 2020. See 

§ 1.1446–7. 

FOR FURTHER INFORMATION CONTACT: 

Chadwick Rowland or Ronald M. 

Gootzeit (202) 317–6937 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9926) that 

are the subject of this correction are 

issued under section 1446 of the Code. 

Need for Correction 

As published, November 30, 2020 (85 

FR 76910), the final regulations (TD 

9926) contain an error that needs to be 

corrected. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Amend § 1.1446–4, by revising 

the last seven sentences of paragraph 

(f)(1).’’ 

§ 1.1446–4 Publicly traded partnerships. 

* * * * * 

(f)* * * (1) * * * LTP makes a 

distribution subject to section 1446 of 

$100 to UTP during its taxable year 

beginning January 1, 2020, and 

withholds 37 percent (the highest rate in 

section 1) ($37) of that distribution 

under section 1446. UTP receives a net 

distribution of $63 which it 

immediately redistributes to its 

partners. UTP has a liability to pay 37 

percent of the total actual and deemed 

distribution it makes to its foreign 

partners as a section 1446 withholding 

tax. UTP may credit the $37 withheld by 

LTP against this liability as if it were 

paid by UTP. See §§ 1.1462–1(b) and 

1.1446–5(b)(1). When UTP distributes 

the $63 it actually receives from LTP to 

its partners, UTP is treated for purposes 

of section 1446 as if it made a 

distribution of $100 to its partners ($63 

actual distribution and $37 deemed 

distribution). UTP’s partners (U.S. and 

foreign) may claim a credit against their 

U.S. income tax liability for their 

allocable share of the $37 of 1446 tax 

paid on their behalf. 

* * * * * 

Crystal Pemberton, 

Senior Federal Register Liaison, Legal 

Processing Division, Associate Chief Counsel, 

(Procedure and Administration). 

[FR Doc. 2021–00504 Filed 3–5–21; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R04–OAR–2019–0661; FRL–10019– 

92–Region 4] 

Air Plan Approval; GA: NonInterference Demonstration and 

Maintenance Plan Revision for the 

Removal of Transportation Control 

Measures in the Atlanta Area 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is approving a State 

Implementation Plan (SIP) revision 

submitted by Georgia, through the 

Georgia Environmental Protection 

Division (GA EPD), on September 16, 

2019, for the purpose of removing 

certain transportation control measures 

(TCMs) from the SIP for the thirteen 

counties in the Atlanta, Georgia, area. 

EPA is also approving Georgia’s update 

to the 2008 8-hour ozone maintenance 

plan that was submitted in the 

September 16, 2019, SIP revision. 

Specifically, EPA is approving the 

updated mobile emissions inventory, 


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