Federal Register / Vol. 87, No. 35 / Tuesday, February 22, 2022 / Rules and Regulations 9445 

date is not required under 5 U.S.C. 

553(d)(3). 

Regulatory Flexibility Act 

Because no notice of proposed 

rulemaking is required, the provisions 

of the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.) do not apply. 

Executive Order 12866 

CBP has determined that this 

document is not a regulation or rule 

subject to the provisions of Executive 

Order 12866 because it pertains to a 

foreign affairs function of the United 

States, as described above, and therefore 

is specifically exempted by section 

3(d)(2) of Executive Order 12866. 

Signing Authority 

This regulation is being issued in 

accordance with 19 CFR 0.1(a)(1) 

pertaining to the Secretary of the 

Treasury’s authority (or that of his/her 

delegate) to approve regulations related 

to customs revenue functions. 

Chris Magnus, the Commissioner of 

CBP, having reviewed and approved 

this document, is delegating the 

authority to electronically sign this 

document to Robert F. Altneu, who is 

the Director of the Regulations and 

Disclosure Law Division for CBP, for 

purposes of publication in the Federal 

Register. 

List of Subjects in 19 CFR Part 12 

Cultural property, Customs duties and 

inspection, Imports, Prohibited 

merchandise, Reporting and 

recordkeeping requirements. 

Amendment to CBP Regulations 

For the reasons set forth above, part 

12 of title 19 of the Code of Federal 

Regulations (19 CFR part 12), is 

amended as set forth below: 

PART 12—SPECIAL CLASSES OF 

MERCHANDISE 

■ 1. The general authority citation for 

part 12 and the specific authority for 

§ 12.104g continue to read as follows: 

Authority: 5 U.S.C. 301; 19 U.S.C. 66, 

1202 (General Note 3(i), Harmonized Tariff 

Schedule of the United States (HTSUS)), 

1624. 

* * * * * 

Sections 12.104 through 12.104i also 

issued under 19 U.S.C. 2612; 

* * * * * 

■ 2. In § 12.104g, the table in paragraph 

(b) is amended by adding Afghanistan to 

the list in alphabetical order to read as 

follows: 

§ 12.104g Specific items or categories 

designated by agreements or emergency 

actions. 

* * * * * 

(b) * * * 

State party Cultural property Decision No. 

Afghanistan ............................................ Archaeological and ethnological material from Afghanistan .................................. CBP Dec. 22–04. 

*******

Robert F. Altneu, 

Director, Regulations & Disclosure Law 

Division, Regulations & Rulings, Office of 

Trade U.S. Customs and Border Protection. 

Timothy E. Skud, 

Deputy Assistant Secretary of the Treasury. 

[FR Doc. 2022–03663 Filed 2–18–22; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9960] 

RIN 1545–BO59 

Guidance on Passive Foreign 

Investment Companies; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to the final regulations 

Treasury Decision 9960 published in the 

Federal Register on Tuesday, January 

25, 2022. The final regulations regarding 

the treatment of domestic partnerships 

for purposes of determining amounts 

included in the gross income of their 

partners with respect to foreign 

corporations. 

DATES: These corrections are effective 

on February 22, 2022, and applicable on 

or after January 25, 2022. 

FOR FURTHER INFORMATION CONTACT: 

Edward J. Tracy at (202) 317–6934 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9960) 

subject to this correction are issued 

under section 951 of the Internal 

Revenue Code. 

Need for Correction 

As published on January 25, 2022 (87 

FR 3648), the final regulations (TD 

9960) contain errors that need 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 *** 

§ 1.958–1 [Corrected] 

■ Par. 2. Section 1.958–1(d)(3)(iii)(B)(3) 

is corrected by removing the word 

‘‘note’’ and adding the word ‘‘account’’ 

in its place. 

Oluwafunmilayo A. Taylor, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2022–03611 Filed 2–18–22; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Department of the Navy 

32 CFR Part 744 

[Docket ID: USN–2020–HQ–0005] 

RIN 0703–AB27 

Policies and Procedures for the 

Protection of Proprietary Rights in 

Technical Information Proposed for 

Release to Foreign Governments 

AGENCY: Department of the Navy, 

Department of Defense (DoD). 

ACTION: Final rule. 

SUMMARY: This final rule removes the 

Navy regulation on the Policies and 

Procedures for the Protection of 

Proprietary Rights in Technical 

Information Proposed for Release to 


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