8184 Federal Register / Vol. 77, No. 30 / Tuesday, February 14, 2012 / Proposed Rules 

PART 320—INITIAL DETERMINATIONS 

UNDER THE RAILROAD 

UNEMPLOYMENT INSURANCE ACT 

AND REVIEWS OF AND APPEALS 

FROM SUCH DETERMINATIONS 

4. The authority citation for part 320 

continues to read as follows: 

Authority: 45 U.S.C. 355 and 362(1). 

5. In § 320.6, paragraph (c) 

introductory text is revised to read as 

follows: 

§ 320.6 Adjudicating office. 

* * * * * 

(c) Field Service-Headquarters. Field 

Service-Headquarters staff are 

authorized to make determinations on 

any of the issues listed in paragraph (b) 

of this section. In addition, Field 

Service-Headquarters staff are 

authorized to make initial 

determinations on the following issues: 

* * * * * 

6. In § 320.10, paragraph (c) is revised 

to read as follows: 

§ 320.10 Reconsideration of initial 

determination. 

* * * * * 

(c) Notice of decision. The 

adjudicating office shall, as soon as 

possible, render a decision on the 

request for reconsideration. If a decision 

rendered by a district office, as the 

adjudicating office, sustains the initial 

determination, either in whole or in 

part, the decision shall be referred to the 

appropriate Field Service-Headquarters 

staff for review prior to issuance. The 

party who requested reconsideration 

shall be notified, in writing, of the 

decision on reconsideration no later 

than 15 days from the date of the 

decision or, where the Field ServiceHeadquarters staff has conducted a 

review of the decision, within 7 days 

following the completion of the review. 

If the decision results in denial of 

benefits, the claimant shall be notified 

of the right to appeal as provided in 

§ 320.12 of this part. If the decision 

results in payment of benefits, the baseyear employer(s) shall be notified of the 

right to appeal as provided in § 320.12 

of this part. 

* * * * * 

PART 345—EMPLOYERS’ 

CONTRIBUTIONS AND 

CONTRIBUTION REPORTS 

7. The authority citation for part 345 

continues to read as follows: 

Authority: 45 U.S.C. 362(1). 

8. Revise § 345.202 to read as follows: 

§ 345.202 Consolidated employer records. 

(a) Establishing a consolidated 

employer record. Two or more 

employers that are under common 

ownership or control may request the 

Board to consolidate their individual 

employer records into a joint individual 

employer record. Such joint individual 

employer record shall be treated as 

though it were a single employer record. 

A request for such consolidation shall 

be made to the Director of Policy and 

Systems, and such consolidation shall 

be effective commencing with the 

calendar year following the year of the 

request. 

(b) Discontinuance of a consolidated 

employer record. Two or more 

employers that have established and 

maintained a consolidated employer 

record will be permitted to discontinue 

such consolidated record only if the 

individual employers agree to an 

allocation of the consolidated employer 

record and such allocation is approved 

by the Director of Policy and Systems. 

The discontinuance of the consolidated 

record shall be effective commencing 

with the calendar year following the 

year of the Director of Policy and 

Systems’ approval. 

9. In § 345.307 paragraphs (a) and (b) 

are revised to read as follows: 

§ 345.307 Rate protest. 

(a) Request for reconsideration. An 

employer may appeal a determination of 

a contribution rate computed under this 

part by filing a request for 

reconsideration with the Director of 

Policy and Systems within 90 days after 

the date on which the Board notified the 

employer of its rate of contribution for 

the next ensuing calendar year. Within 

45 days of the receipt of a request for 

reconsideration, the Director shall issue 

a decision on the protest. 

(b) Appeal to the Board. An employer 

aggrieved by the decision of the Director 

of Policy and Systems under paragraph 

(a) of this section may appeal to the 

Board. Such appeal shall be filed with 

the Secretary to the Board within 30 

days after the date on which the 

Director notified the employer of the 

decision on reconsideration. The Board 

may decide such appeal without a 

hearing or, in its discretion, may refer 

the matter to a hearings officer pursuant 

to part 319 of this chapter. 

* * * * * 

Dated: February 1, 2012. 

By Authority of the Board. 

Martha P. Rico, for the Board, 

Secretary to the Board. 

[FR Doc. 2012–2808 Filed 2–13–12; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–132736–11] 

RIN 1545–BK49 

Foreign Tax Credit Splitting Events 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: In the Rules and Regulations 

section in this issue of the Federal 

Register, the IRS is issuing temporary 

regulations that provide guidance 

relating to a new provision of the 

Internal Revenue Code (Code) that 

addresses situations in which foreign 

income taxes have been separated from 

the related income. Those regulations 

are necessary to provide guidance on 

applying the new statutory provision, 

which was enacted as part of legislation 

commonly referred to as the Education 

Jobs and Medicaid Assistance Act 

(EJMAA) on August 10, 2010. The text 

of those temporary regulations 

published in this issue of the Federal 

Register also serves as the text of these 

proposed regulations. 

DATES: Comments and requests for a 

public hearing must be received by May 

14, 2012. 

ADDRESSES: Send submissions to 

CC:PA:LPD:PR (REG–132736–11), room 

5205, 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–132736– 

11), Courier’s desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC 20044, or sent 

electronically, via the Federal 

eRulemaking Portal at 

www.regulations.gov (IRS REG–132736– 

11). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, Suzanne M. 

Walsh, (202) 622–3850; concerning 

submissions of comments, 

Oluwafunmilayo Taylor, (202) 622–7180 

(not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register contain 

amendments to the Income Tax 

Regulations (26 CFR part 1) which 

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Federal Register / Vol. 77, No. 30 / Tuesday, February 14, 2012 / Proposed Rules 8185 

provide rules relating to a new 

provision of the Code that was enacted 

as part of EJMAA (Pub. L. 111–226, 124 

Stat. 2389 (2010)) which addresses 

situations in which foreign income taxes 

have been separated from the related 

income. The text of those regulations 

also serves as the text of these proposed 

regulations. The preamble to the 

temporary regulations explains the 

temporary regulations and these 

proposed regulations. The regulations 

affect taxpayers claiming foreign tax 

credits. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

has also been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because the 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f), these regulations have 

been submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Comments and Requests for Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

comments that are submitted timely to 

the IRS as prescribed in this preamble 

under ADDRESSES. The Treasury 

Department and the IRS request 

comments on all aspects of the proposed 

rules. All comments will be available at 

www.regulations.gov or upon request. A 

public hearing will be scheduled if 

requested in writing by any person that 

timely submits comments. If a public 

hearing is scheduled, notice of the date, 

time, and place for the public hearing 

will be published in the Federal 

Register. 

Drafting Information 

The principal author of these 

regulations is Suzanne M. Walsh of the 

Office of Associate Chief Counsel 

(International). However, other 

personnel from the IRS and the Treasury 

Department participated in their 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

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. Section 1.704–1 is amended as 

follows: 

1. Paragraph (b)(1)(ii)(b)(3) is added. 

2. Paragraph (b)(4)(viii)(d)(3) and 

paragraph (b)(5) Example 24 are revised. 

The addition and revisions read as 

follows: 

§ 1.704–1 Partner’s distributive share. 

* * * * * 

(b) * * * 

(1) * * * 

(ii) * * * 

(b) * * * 

(3) [The text of the proposed 

amendments to § 1.704–1(b)(1)(ii)(b)(3) 

is the same as the text of § 1.704– 

1T(b)(1)(ii)(b)(3) published elsewhere in 

this issue of the Federal Register.] 

* * * * * 

(4) * * * 

(viii) * * * 

(d) * * * 

(3) [The text of the proposed 

amendments to § 1.704– 

1(b)(4)(viii)(d)(3) is the same as the text 

of § 1.704–1T(b)(4)(viii)(d)(3) published 

elsewhere in this issue of the Federal 

Register.] 

* * * * * 

(5) * * * 

Example 24. [The text of the proposed 

amendments to § 1.704–1(b)(5) Example 

24 is the same as the text of §§ 1.704– 

1T(b)(5) Example 24 published 

elsewhere in this issue of the Federal 

Register.] 

* * * * * 

Par. 3. Section 1.909–0 is added to 

read as follows: 

§ 1.909–0 Outline of regulation provisions 

for section 909. 

[The text of proposed § 1.909–0 is the 

same as the text of § 1.909–0T published 

elsewhere in this issue of the Federal 

Register.] 

Par. 4. Sections 1.909–1 through 

1.909–6 are added to read as follows: 

§ 1.909–1 Definitions and special rules. 

[The text of proposed § 1.909–1 is the 

same as the text of § 1.909–1T(a) 

through (e) published elsewhere in this 

issue of the Federal Register.] 

§ 1.909–2 Splitter arrangements. 

[The text of proposed § 1.909–2 is the 

same as the text of § 1.909–2T(a) 

through (c) published elsewhere in this 

issue of the Federal Register.] 

§ 1.909–3 Rules regarding related income 

and split taxes. 

[The text of proposed § 1.909–3 is the 

same as the text of § 1.909–3T(a) 

through (c) published elsewhere in this 

issue of the Federal Register.] 

§ 1.909–4 Coordination rules. 

[The text of proposed § 1.909–4 is the 

same as the text of § 1.909–4T(a) 

through (b) published elsewhere in this 

issue of the Federal Register.] 

§ 1.909–5 2011 and 2012 Splitter 

arrangements. 

[The text of proposed § 1.909–5 is the 

same as the text of § 1.909–5T(a) 

through (c) published elsewhere in this 

issue of the Federal Register.] 

§ 1.909–6 Pre-2011 foreign tax credit 

splitting events. 

[The text of proposed § 1.909–6 is the 

same as the text of § 1.909–6T(a) 

through (h) published elsewhere in this 

issue of the Federal Register.] 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2012–3350 Filed 2–9–12; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE INTERIOR 

Office of Surface Mining Reclamation 

and Enforcement 

30 CFR Part 935 

[SATS No. OH–252–FOR; Docket ID OSM 

2011–0003] 

Ohio Regulatory Program 

AGENCY: Office of Surface Mining 

Reclamation and Enforcement (OSM), 

Interior. 

ACTION: Proposed rule; reopening of the 

public comment period and opportunity 

for public hearing on the proposed 

amendment. 

SUMMARY: We are announcing receipt of 

a proposed amendment to the Ohio 

regulatory program (the ‘‘Ohio 

program’’) under the Surface Mining 

Control and Reclamation Act of 1977 

(SMCRA or the Act) and reopening the 

public comment period. The comment 

period is being reopened to incorporate 

changes that Ohio made to its initial 

amendment submission of 2007 

regarding Ohio’s alternative bonding 

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