Federal Register / Vol. 82, No. 170 / Tuesday, September 5, 2017 / Rules and Regulations 41885 

this regulation is consistent with the 

guidance therein. 

G. Executive Orders 12372 and 13132: 

Federalism 

This regulation will not have 

substantial direct effects on the States, 

on the relationship between the national 

government and the States, or the 

distribution of power and 

responsibilities among the various 

levels of government. Nor will the rule 

have federalism implications warranting 

the application of Executive Orders 

12372 and 13132. 

H. Executive Order 13175— 

Consultation and Coordination With 

Indian Tribal Governments 

The Department of State has 

determined that this rulemaking will 

not have tribal implications, will not 

impose substantial direct compliance 

costs on Indian tribal governments, and 

will not pre-empt tribal law. 

Accordingly, the requirements of 

section 5 of Executive Order 13175 do 

not apply to this rulemaking. 

I. Paperwork Reduction Act 

This rule does not impose or revise 

information collections subject to the 

provisions of the Paperwork Reduction 

Act, 44 U.S.C., Chapter 35. 

List of Subjects in 22 CFR Part 41 

Aliens, Foreign officials, Immigration, 

Passports and visas, Students. 

Accordingly, for the reasons set forth 

in the preamble, 22 CFR part 41 is 

amended as follows: 

PART 41—VISAS—DOCUMENTATION 

OF NONIMMIGRANTS UNDER THE 

IMMIGRATION AND NATIONALITY 

ACT, AS AMENDED 

■ 1. The authority citation for part 41 is 

revised to read as follows: 

Authority: 22 U.S.C. 2651a; 8 U.S.C. 1104; 

8 U.S.C. 1323; Pub. L. 105–277, 112 Stat. 

2681–795 through 2681–801; 8 U.S.C. 1185 

note (section 7209 of Pub. L. 108–458, as 

amended by section 546 of Pub. L. 109–295). 

■ 2. Section 41.2 is amended by revising 

paragraph (i) to read as follows: 

§ 41.2 Exemption or waiver by Secretary of 

State and Secretary of Homeland Security 

of passport and/or visa requirements for 

certain categories of nonimmigrants. 

* * * * * 

(i) Individual cases of unforeseen 

emergencies. Except as provided in 

paragraphs (a) through (h) and (j) 

through (l) of this section, all 

nonimmigrants are required to present a 

valid, unexpired visa and passport upon 

arrival in the United States. A 

nonimmigrant may apply for a waiver of 

the visa and passport requirement if, 

either prior to the nonimmigrant’s 

embarkation abroad or upon arrival at a 

port of entry, the Department of 

Homeland Security (DHS), U.S. Customs 

and Border Protection (CBP) district 

director concludes that the 

nonimmigrant is unable to present the 

required documents because of an 

unforeseen emergency. The CBP district 

director may grant a waiver of the visa 

or passport requirement pursuant to 

INA 212(d)(4)(A), without the prior 

concurrence of the Department of State, 

if the CBP district director concludes 

that the nonimmigrant’s claim of 

emergency circumstances is legitimate 

and that approval of the waiver would 

be appropriate under all of the attendant 

facts and circumstances. 

* * * * * 

Carl C. Risch, 

Assistant Secretary for Consular Affairs, 

Department of State. 

[FR Doc. 2017–18750 Filed 9–1–17; 8:45 am] 

BILLING CODE 4710–06–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9814] 

RIN 1545–BM95 

Transfers of Certain Property by U.S. 

Persons to Partnerships With Related 

Foreign Partners; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations; correcting amendment. 

SUMMARY: This document contains 

corrections to the temporary regulations 

(T.D. 9814) that were published in the 

Federal Register on Thursday, January 

19, 2017 (82 FR 7582). The regulations 

address transfers of appreciated 

property by United States persons to 

partnerships with foreign partners 

related to the transferor. The regulations 

override the rules providing for 

nonrecognition of gain on a contribution 

of property to a partnership in exchange 

for an interest in the partnership under 

section 721(a) of the Internal Revenue 

Code (Code) pursuant to section 721(c) 

unless the partnership adopts the 

remedial method and certain other 

requirements are satisfied. 

DATES: These corrections are effective 

on September 5, 2017 and applicable on 

January 18, 2017. 

FOR FURTHER INFORMATION CONTACT: 

Ronald M. Gootzeit, (202) 317–6937 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulations that are the 

subject of this correction are under 

section 721(c) of the Code. 

Need for Correction 

As published, the temporary 

regulations contain errors that may 

prove to be misleading and need to be 

clarified. 

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. Section 1.721(c)–1T is 

amended by revising paragraph 

(b)(10)(vi) to read as follows: 

§ 1.721(c)–1T Overview, definitions, and 

rules of general application (temporary). 

* * * * * 

(b) * * * 

(10) * * * 

(vi) An allocation of partnership level 

ordinary income or loss described in 

§ 1.751–1(b)(3). 

* * * * * 

■ Par. 3. Section 1.721(c)–6T is 

amended by revising the last sentence of 

paragraph (d)(2) to read as follows: 

§ 1.721(c)–6T Procedural and reporting 

requirements (temporary). 

* * * * * 

(d) * * * 

(2) * * * The partnership must also 

attach to its Form 1065 a Schedule K– 

1 (Form 1065) for each direct or indirect 

partner that is a related foreign person 

with respect to the U.S. transferor. 

* * * * * 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, Procedure and Administration. 

[FR Doc. 2017–18691 Filed 9–1–17; 8:45 am] 

BILLING CODE 4830–01–P 

mstockstill on DSK30JT082PROD with RULES