Federal Register / Vol. 65, No. 201 / Tuesday, October 17, 2000 / Proposed Rules 61299

(3) A common trust fund; and

(4) A partnership or an S corporation

that makes a reportable payment.

(c) Persons not treated as payors. The

following persons are not treated as

payors for purposes of section 3406 if

the person does not have a reporting

obligation under the section on

information reporting to which the

payment relates—

(1) A trust (other than a grantor trust

as described in paragraph (b)(1) or (2) of

this section) that files a Form 1041

containing information required to be

shown on an information return,

including amounts withheld under

section 3406; or

(2) A partnership making a payment

of a distributive share or an S

corporation making a similar

distribution.

(d) Effective date. The provisions of

this section apply to payments made on

or after the beginning of the first

calendar year that begins after these

regulations are published in the Federal

Register as final regulations.

§ 31.3406(a)–4 [Amended]

Par. 12. Section 31.3406(a)–4 is

amended as follows:

1. In paragraph (c)(1), first sentence,

removing the language ‘‘Any

middleman (as defined in § 31.3406(a)–

2(b))’’ and adding the language ‘‘A

middleman payor (as defined in

§ 31.3406(a)–2(b) or in the section on

information reporting to which the

payment relates)’’ in its place.

2. In paragraph (c)(3), first sentence,

removing the language ‘‘§ 31.3406(a)–

2(b)(4)’’ and adding the language

‘‘§ 31.3406(a)–2(b)(1) or (2)’’ in its place.

§ 31.3406(b)(3)–2 [Amended]

Par. 13. In § 31.3406(b)(3)–2,

paragraph (b)(5) is amended by

removing the language ‘‘§ 5f.6045–

1(c)(3)(ix)’’ and adding the language

‘‘§ 1.6045–1(c)(3)(x)’’ in its place.

§ 31.3406(d)–4 [Amended]

Par. 14. In § 31.3406(d)–4, paragraph

(a)(1) introductory text is amended by

removing the language ‘‘the payor of the

instrument (as defined in § 31.3406(a)–

2(b)(3)),’’ and adding the language ‘‘a

broker holding a security (including

stock) for a customer in street name,’’ in

its place.

§ 31.3406(h)–1 [Amended]

Par. 15. In § 31.3406(h)–1, paragraph

(c), second sentence, is amended by

removing the language ‘‘§ 5f.6045–

1(c)(3)(ii) and (iii)’’ and adding the

language ‘‘§ 1.6045–1(c)(3)(iii) and (iv)’’

in its place.

§ 31.3406(h)–2 [Amended]

Par. 16. Section 31.3406(h)–2 is

amended as follows:

1. In paragraph (c), third sentence,

removing the language ‘‘with two or

more grantors described in § 31.3406(a)–

2(b)(4), which is treated as a middleman

payor’’ and adding the language

‘‘described in § 31.3406(a)–2(b)(1) or (2),

which is treated as a payor’’ in its place.

2. In paragraph (d), first sentence,

removing the language ‘‘A middleman

payor (as defined in § 31.3406(a)–2(b)’’

and adding the language ‘‘A middleman

payor (as defined in § 31.3406(a)–2(b) or

in the section on information reporting

to which the payment relates)’’ in its

place.

3. In paragraph (f)(6), removing the

language ‘‘§ 31.3406(a)–2(a)’’ and adding

the language ‘‘§ 31.3406(a)–2’’ in its

place.

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

[FR Doc. 00–26204 Filed 10–16–00; 8:45 am]

BILLING CODE 4830–01–U

FEDERAL COMMUNICATIONS

COMMISSION

47 CFR Part 73

[DA 00–2303, MM Docket No. 00–198, RM–

9980]

Digital Television Broadcast Service;

Corpus Christi, TX

AGENCY: Federal Communications

Commission.

ACTION: Proposed rule.

SUMMARY: The Commission requests

comments on a petition filed by KVOA

Communications, Inc., licensee of

station KRIS–TV, NTSC Channel 6,

Corpus Christi, Texas, requesting the

substitution of DTV 13 for station KRIS–

TV’s assigned DTV Channel 50. DTV

Channel 13 can be allotted to Corpus

Christi, Texas, in compliance with the

principle community coverage

requirements of section 73.625(a) at

reference coordinates 27–44–28 N and

97–36–08 W with a power of 160 (kW)

and a height above average terrain

(HAAT) of 291 meters. However, since

the community of Corpus Christi is

located within 275 kilometers of the

U.S.-Mexican border, concurrence by

the Mexican government must be

obtained for this allotment.

DATES: Comments must be filed on or

before December 4, 2000, and reply

comments on or before December 19,

2000.

ADDRESSES: Federal Communications

Commission, 445 12th Street, SW.,

Room TW–A325, Washington, DC

20554. In addition to filing comments

with the FCC, interested parties should

serve the petitioner, or its counsel or

consultant, as follows: Scott S. Patrick,

Dow, Lohnes & Albertson, 1200 New

Hampshire Avenue, NW., Suite 800,

Washington, DC 20036–6802 (Counsel

for KVOA Communications, Inc.).

FOR FURTHER INFORMATION CONTACT: Pam

Blumenthal, Mass Media Bureau, (202)

418–1600.

SUPPLEMENTARY INFORMATION: This is a

synopsis of the Commission’s Notice of

Proposed Rule Making, MM Docket No.

00–198, adopted October 12, 2000, and

released October 13, 1999. The full text

of this Commission decision is available

for inspection and copying during

normal business hours in the FCC

Reference Center, 445 12th Street, SW.,

Washington, DC. The complete text of

this decision may also be purchased

from the Commission’s copy contractor,

International Transcription Services,

Inc., (202) 857–3800, 1231 20th Street,

NW., Washington, DC 20036.

Provisions of the Regulatory

Flexibility Act of 1980 do not apply to

this proceeding.

Members of the public should note

that from the time a Notice of Proposed

Rule Making is issued until the matter

is no longer subject to Commission

consideration or court review, all ex

parte contacts are prohibited in

Commission proceedings, such as this

one, which involve channel allotments.

See 47 CFR 1.1204(b) for rules

governing permissible ex parte contacts.

For information regarding proper

filing procedures for comments, see 47

CFR 1.415 and 1.420.

Federal Communications Commission.

Barbara A. Kreisman,

Chief, Video Services Division, Mass Media

Bureau.

[FR Doc. 00–26666 Filed 10–16–00; 8:45 am]

BILLING CODE 6712–01–P