Federal Register / Vol. 79, No. 222 / Tuesday, November 18, 2014 / Rules and Regulations 68619 

until the notification form has been 

received by NMFS. 

* * * * * 

(2) * * * 

(i) * * * 

(D) The vessel is in compliance with 

the video monitoring requirements 

described at § 679.28(k). 

* * * * * 

[FR Doc. 2014–27081 Filed 11–17–14; 8:45 am] 

BILLING CODE 3510–22–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9657] 

RIN 1545–BL73 

Regulations Relating to Information 

Reporting by Foreign Financial 

Institutions and Withholding on 

Certain Payments to Foreign Financial 

Institutions and Other Foreign Entities; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to final and temporary 

regulations (TD 9657), which were 

published in the Federal Register on 

Thursday, March 6, 2014 (79 FR 12812). 

The regulations relate to information 

reporting by foreign financial 

institutions (FFIs) with respect to U.S. 

accounts and withholding on certain 

payments to FFIs and other foreign 

entities. 

DATES: Effective Date: This correction is 

effective on November 18, 2014. 

Applicability Date: This correction is 

applicable beginning March 6, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Kamela Nelan, (202) 317–6942 (not a 

toll-free call). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains an 

amendment to the Income Tax 

Regulations (26 CFR part 1) under 

section 1471 through 1474 of the 

Internal Revenue Code that were 

published in final and temporary 

regulations in TD 9657. Sections 1471 

through 1474 were added to the Code, 

as Chapter 4 of Subtitle A, by the Hiring 

Incentives to Restore Employment Act 

of 2010 (Pub. L. 111–147, 124 Stat. 71). 

The temporary regulation that is the 

subject of this correcting amendment is 

§ 1.1471–4T. This correcting 

amendment affects FFIs that have 

entered into an agreement with the IRS 

to obtain status as a participating FFI 

and to, among other things, report 

certain information with respect to U.S. 

accounts that they maintain. 

Need for Correction 

As published, the temporary 

regulations contain an error that is 

misleading with respect to the reporting 

requirements of participating FFIs (as 

defined in § 1.1471–1(b)(91)) 

maintaining U.S. accounts during the 

2014 calendar year. This correcting 

amendment modifies the last date in the 

first sentence in § 1.1471–4T(d)(7)(iv)(B) 

to correct the relevant provision to meet 

its intended purpose. 

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 amendment: 

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 * * * 

Section 1.1471–4 is also issued under 26 

U.S.C. 1471 

■ Par. 2. Section 1.1471–4T is amended 

by revising the first sentence of 

paragraph (d)(7)(iv)(B). 

The revision reads as follows: 

§ 1.1471–4T FFI agreement (temporary). 

* * * * * 

(d) * * * 

(7) * * * 

(iv) * * * 

(B) Special determination date and 

timing for reporting with respect to the 

2014 calendar year. With respect to the 

2014 calendar year, a participating FFI 

must report under paragraph (d)(3) or 

(5) of this section on all accounts that 

are identified and documented under 

paragraph (c) of this section as U.S. 

accounts or accounts held by ownerdocumented FFIs as of December 31, 

2014, (or as of the date an account is 

closed if the account is closed prior to 

December 31, 2014) if such account was 

outstanding on or after the effective date 

of the participating FFI’s FFI agreement. 

* * * 

* * * * * 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2014–27248 Filed 11–17–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Parts 83, 84, and 88 

[Docket No. USCG–2012–0102] 

RIN 1625–AB88 

Changes to the Inland Navigation 

Rules, Technical, Organizational, and 

Conforming Amendments 

AGENCY: Coast Guard, DHS. 

ACTION: Final rule. 

SUMMARY: The Coast Guard is issuing 

this final rule to make non-substantive 

changes to its regulations. This final 

rule makes conforming amendments 

and technical corrections to the Coast 

Guard’s Inland Navigation Rules. These 

changes will have no substantive effect 

on the regulated public. 

DATES: This final rule is effective 

November 18, 2014. 

ADDRESSES: Documents mentioned in 

this preamble as being available in the 

docket, are part of docket USCG–2012– 

0102 and are available for inspection or 

copying at the Docket Management 

Facility (M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue SE., Washington, DC 20590, 

between 9 a.m. and 5 p.m., Monday 

through Friday, except Federal holidays. 

You may also find this docket on the 

Internet by going to, inserting USCG– 

2012–0102 in the ‘‘Search’’ box, and 

then clicking ‘‘Search.’’ 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this final rule, 

call or email Lieutenant Commander 

Megan L. Cull, Coast Guard; telephone 

202–372–1565, email megan.l.cull@

uscg.mil. If you have questions on 

viewing or submitting material to the 

docket, call Ms. Cheryl Collins, Program 

Manager, Docket Operations, telephone 

202–366–9826. 

SUPPLEMENTARY INFORMATION: 

Table of Contents for Preamble 

I. Abbreviations 

II. Regulatory History 


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