49508 Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations 

federalism implications to warrant the 

preparation of a Federalism Assessment. 

As noted above, this action is an 

order, not a rule. Accordingly, the 

Congressional Review Act (CRA) is 

inapplicable, as it applies only to rules. 

However, if this were a rule, pursuant 

to the Congressional Review Act, ‘‘any 

rule for which an agency for good cause 

finds that notice and public procedure 

thereon are impracticable, unnecessary, 

or contrary to the public interest, shall 

take effect at such time as the federal 

agency promulgating the rule 

determines.’’ 5 U.S.C. 808(2). It is in the 

public interest to schedule these 

substances immediately to avoid an 

imminent hazard to the public safety. 

This temporary scheduling action is 

taken pursuant to 21 U.S.C. 811(h), 

which is specifically designed to enable 

the DEA to act in an expeditious manner 

to avoid an imminent hazard to the 

public safety. 21 U.S.C. 811(h) exempts 

the temporary scheduling order from 

standard notice and comment 

rulemaking procedures to ensure that 

the process moves swiftly. For the same 

reasons that underlie 21 U.S.C. 811(h), 

that is, the DEA’s need to move quickly 

to place these substances into Schedule 

I because it poses an imminent hazard 

to the public safety, it would be contrary 

to the public interest to delay 

implementation of the temporary 

scheduling order. Therefore, this order 

shall take effect immediately upon its 

publication. The DEA has submitted a 

copy of this temporary order to both 

Houses of Congress and to the 

Comptroller General, although such 

filing is not required under the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Congressional 

Review Act), 5 U.S.C. 801–808 because, 

as noted above, this action is an order, 

not a rule. 

List of Subjects in 21 CFR Part 1308 

Administrative practice and 

procedure, Drug traffic control, 

Reporting and recordkeeping 

requirements. 

For the reasons set out above, the DEA 

amends 21 CFR part 1308 as follows: 

PART 1308—SCHEDULES OF 

CONTROLLED SUBSTANCES 

■ 1. The authority citation for part 1308 

continues to read as follows: 

Authority: 21 U.S.C. 811, 812, 871(b), 

956(b), unless otherwise noted. 

■ 2. In § 1308.11, add reserved 

paragraphs (h)(15) through (18) and 

paragraphs (h)(19), (20), and (21) to read 

as follows: 

§ 1308.11 Schedule I. 

* * * * * 

(h) * * * 

(19) N-(2-fluorophenyl)-N-(1-phenethylpiperidin-4-yl)propionamide, its isomers, esters, ethers, salts and salts of isomers, esters 

and ethers (Other names: ortho-fluorofentanyl, 2-fluorofentanyl) ..................................................................................................... (9816) 

(20) N-(1-phenethylpiperidin-4-yl)-N-phenyltetrahydrofuran-2-carboxamide, its isomers, esters, ethers, salts and salts of isomers, esters and ethers (Other name: tetrahydrofuranyl fentanyl) .................................................................................................... (9843) 

(21) 2-methoxy-N-(1-phenethylpiperidin-4-yl)-N-phenylacetamide, its isomers, esters, ethers, salts and salts of isomers, esters 

and ethers (Other name: methoxyacetyl fentanyl) .............................................................................................................................. (9825) 

Dated: October 17, 2017. 

Robert W. Patterson, 

Acting Administrator. 

[FR Doc. 2017–23206 Filed 10–25–17; 8:45 am] 

BILLING CODE 4410–09–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9815] 

RIN 1545–BM33 

Dividend Equivalents From Sources 

Within the United States; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and temporary 

regulations; Correcting amendments. 

SUMMARY: This document contains 

corrections to final and temporary 

regulations (TD TD 9815), which were 

published in the Federal Register on 

Tuesday, January 24, 2017. 

DATES: Effective Date: These corrections 

are effective October 26, 2017. 

Applicability Date: The corrections to 

§§ 1.1.871–15, 1.871–15T, 1.1441– 

1(e)(5)(v)(B)(4), (e)(6), and (f)(5), 1.1441– 

2, 1.1441–7, and 1.1461–1 are 

applicable on January 19, 2017. 

FOR FURTHER INFORMATION CONTACT: D. 

Peter Merkel or Karen Walny at 202– 

317–6938 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

that are the subject of these corrections 

are §§ 1.871–15, 1.871–15T, 1.1441–1, 

1.1441–2, 1.1441–7, and 1.1461–1, 

promulgated under sections 871(m) and 

7805 of the Internal Revenue Code. 

These regulations affect foreign persons 

that hold certain financial products 

providing for payments that are 

contingent upon or determined by 

reference to U.S. source dividends, as 

well withholding agents with respect to 

dividend equivalents and certain other 

parties to section 871(m) transactions 

and their agents. 

Need for Correction 

As published, TD 9815 contains errors 

that may prove to be misleading and are 

in need of clarification. 

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 * * * 

§ 1.871–15 [Amended] 

■ Par. 2. Section 1.871–15 is amended 

by: 

■ 1. Removing paragraph (r)(2). 

■ 2. Redesignating paragraphs (r)(3), (4), 

and (5), as (r)(2), (3), and (4), 

respectively. 

§ 1.871–15 [Amended] 

■ Par. 3. For each section listed in the 

table, remove the language in the 

‘‘Remove’’ column and add in its place 

the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 1.871–15(a)(14)(ii)(B) ...................................... ELI.More ........................................................... ELI. More 

§ 1.871–15(l)(1), second sentence ..................... described in this paragraph (l) ......................... described in this paragraph (l)(1) 

§ 1.871–15(q)(1) qualified intermediary agreement .................... qualified intermediary withholding agreement 


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Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations 49509 

Section Remove Add 

§ 1.871–15(q)(4) ordinary ............................................................ ordinarily 

§ 1.871–15(q)(5), Example (3), paragraph (ii) country that provides withholding .................... country with a treaty that provides withholding 

§ 1.871–15(q)(5), Example (3), paragraph (ii) paid by qualified derivatives dealer ................. paid by the qualified derivatives dealer 

§ 1.871–15(r)(1) September 18, 2015 ........................................ January 19, 2017 

§ 1.871–15T [Amended] 

■ Par. 4. Section 1.871–15T is amended 

by redesignating paragraph (r)(5) as 

(r)(4). 

§ 1.871–15T [Amended] 

■ Par. 5. For each section listed in the 

table, remove the language in the 

‘‘Remove’’ column and add in its place 

the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 1.871–15T(p)(5) ............................................... Example 1. ....................................................... Example. 

§ 1.871–15T(q) through (r)(4) [Reserved] .......... (q) through (r)(4) [Reserved]. For further guidance, see § 1.871–15(r)(1) through (4).(q) through (r)(3) [Reserved]. For further guidance, see § 1.871–15(q) through (r)(3) 

§ 1.871–15T(r)(4) newly redesignated ................ after on January ............................................... after January

§ 1.1441–1 [Amended] 

■ Par. 6. For each section listed in the 

table, remove the language in the 

‘‘Remove’’ column and add in its place 

the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 1.1441–1(e)(5)(v)(B)(4)(iv) ............................... U.S. income tax ............................................... U.S. federal income tax 

§ 1.1441–1(e)(6)(i)(B) ......................................... and other withholding provisions ..................... and other provisions 

§ 1.1441–1(e)(6)(i)(C) ......................................... underlying securities (including ........................ underlying securities as defined in § 1.871– 

15(a)(15) (including 

§ 1.1441–1(e)(6)(i)(C) ......................................... received in the equity ....................................... received in its equity 

§ 1.1441–1(e)(6)(i)(D)(3) ..................................... U.S. tax return .................................................. U.S. federal tax return 

§ 1.1441–1(e)(6)(i)(F) ......................................... QDD ................................................................. qualified derivatives dealer 

§ 1.1441–1(e)(6)(ii)(B) introductory text .............. organized, or operates ..................................... organized or operates 

§ 1.1441–1(e)(6)(ii)(B)(2) .................................... pursuant to ....................................................... with respect to 

§ 1.1441–1(f)(5) .................................................. Paragraphs (e)(5)(ii)(D) .................................... Paragraphs (e)(5)(ii)(C) 

■ Par. 7. Section 1.1441–2 is amended 

by removing the last two sentences of 

paragraph (f)(1) and adding a sentence 

at the end of the paragraph to read as 

follows: 

§ 1.1441–2 Amounts subject to 

withholding. 

* * * * * 

(f) * * * 

(1) * * * Paragraph (e)(7) of this 

section applies on or after January 19, 

2017. 

* * * * * 

§ 1.1441–2 [Amended] 

■ Par. 8. For each section listed in the 

table, remove the language in the 

‘‘Remove’’ column and add in its place 

the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 1.1441–2(e)(7)(ii)(A) ........................................ § 1.871–15(i)(3), ............................................... § 1.871–15(i)(3)(i), 

§ 1.1441–2(e)(7)(iv) ............................................ type (securities ................................................. type (for example, securities 

§ 1.1441–2(e)(7)(v) ............................................. the types of section 871(m) transaction .......... the type of section 871(m) transaction 

§ 1.1441–2(e)(7)(v) ............................................. certifying that has notified ................................ certifying that it has notified 

§ 1.1441–7 [Amended] 

■ Par. 9. Section 1.1441–7 is amended 

by removing the second sentence of 

paragraph (a)(4). 

§ 1.1441–7 [Amended] 

■ Par. 10. For each section listed in the 

table, remove the language in the 

‘‘Remove’’ column and add in its place 

the language in the ‘‘Add’’ column as set 

forth below: 

Section Remove Add 

§ 1.1441–7(a)(3), Example 9 .............................. not required withhold ....................................... not required to withhold 

§ 1.1441–7(a)(4) ................................................. Example 8 and ................................................. Example 7, Example 8, and 

§ 1.1441–7(a)(4) ................................................. apply to payments made on or after January 

19 

apply beginning January 19 


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49510 Federal Register / Vol. 82, No. 206 / Thursday, October 26, 2017 / Rules and Regulations 

■ Par. 11. Section 1.1461–1 is amended 

by revising paragraph (c)(2)(iii) to read 

as follows: 

§ 1.1461–1 Payment and returns of tax 

withheld. 

* * * * * 

(c) * * * 

(2) * * * 

(iii) Applicability date. Paragraph 

(c)(2) of this section applies beginning 

January 19, 2017. 

* * * * * 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2017–22830 Filed 10–25–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2017–0936] 

RIN 1625–AA09 

Drawbridge Operation Regulation; 

Snake Creek; Islamorada, FL 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulation. 

SUMMARY: The Coast Guard has issued a 

temporary deviation from the operating 

schedule that governs the Snake Creek 

Bridge across Snake Creek, at 

Islamorada, FL. The deviation is 

necessary to alleviate the increased 

traffic congestion on US 1 Highway 

resulting from relief efforts after the 

passing of Hurricane Irma. This 

deviation allows the bridge to open once 

every two hours verses the current 

operating regulation. Local officials are 

requesting this action to assist in 

reducing the long line of traffic backups 

caused by the bridge openings. 

DATES: This deviation is effective 

without actual notice from October 26, 

2017, through 7 a.m. on November 1, 

2017. For the purposes of enforcement, 

actual notice will be used from 7 a.m. 

on September 29, 2017, until October 

26, 2017. 

ADDRESSES: The docket for this 

deviation, USCG–2017–0936 is available 

at http://www.regulations.gov. Type the 

docket number in the ‘‘SEARCH’’ box 

and click ‘‘SEARCH’’. Click on Open 

Docket Folder on the line associated 

with this deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email LT Scott Ledee, 

Chief Waterways Management Division, 

U.S. Coast Guard Sector Key West, Coast 

Guard; telephone (305) 292–8768, email; 

Scott.G.Ledee@uscg.mil. 

SUPPLEMENTARY INFORMATION: The 

Village of Islamorada Florida with 

concurrence of Florida Department of 

Transportation, the bridge owner, has 

requested a temporary change in the 

operating regulation for the Snake Creek 

Bridge on US Highway 1 crossing Snake 

Creek in Islamorada, Florida. The bridge 

has a vertical clearance of 27 feet in the 

closed position. With the passing of 

Hurricane Irma, the lower Keys have 

been devastated. With this increased 

time between openings, this deviation 

will allow a more uninterrupted flow of 

vehicle traffic carrying restorative 

supplies into the lower Keys without 

severely hindering vessel traffic. The 

Snake Creek Drawbridge currently 

operates under 33 CFR 117.331. 

The deviation period is from 7 a.m. on 

September 29, 2017 to 7 a.m. on 

November 1, 2017. During this period, 

the bridge will open on signal, except 

that from 7 a.m. to 7 p.m. the draw need 

only open every two hours, on the hour. 

Vessels able to pass through the 

bridge in the closed position may do so 

at anytime. The bridge will be able to 

open for emergencies and there is no 

immediate alternate route for vessels to 

pass. The Coast Guard will also inform 

the users of the waterways through our 

Local and Broadcast Notices to Mariners 

of the change in operating schedule for 

the bridge so that vessel operators can 

arrange their transits to minimize any 

impact caused by the temporary 

deviation. 

In accordance with 33 CFR 117.35(e), 

the drawbridge must return to its regular 

operating schedule immediately at the 

end of the effective period of this 

temporary deviation. This deviation 

from the operating regulations is 

authorized under 33 CFR 117.35. 

Dated: October 2, 2017. 

Barry L. Dragon, 

Director, Bridge Branch, Seventh Coast Guard 

District. 

[FR Doc. 2017–23320 Filed 10–25–17; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2017–0778] 

Drawbridge Operation Regulation; 

Atlantic Intracoastal Waterway, Indian 

River, Titusville, FL 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulation; modification. 

SUMMARY: The Coast Guard has modified 

a temporary deviation from the 

operating schedule that governs the 

NASA Railroad Bridge (Jay Jay Bridge) 

across the Atlantic Intracoastal 

Waterway (Indian River), mile 876.6, 

Titusville, Florida. This modified 

deviation is necessary to allow the 

bridge owner, National Aeronautics and 

Space Administration (NASA) to 

continue repairs to the bridge. Due to 

delays and damage caused by Hurricane 

Irma, additional repairs will be required 

causing the bridge to remain closed to 

navigation periodically throughout the 

day. This deviation is deemed necessary 

for the continued safe operation of the 

bridge. 

DATES: This modified deviation is 

effective without actual notice from 

October 26, 2017 through 4 p.m. on 

October 31, 2017. For the purposes of 

enforcement, actual notice will be used 

from 8 a.m. on September 27, 2017 until 

October 26, 2017. 

ADDRESSES: The docket for this 

deviation, USCG–2017–0778 is available 

at http://www.regulations.gov. Type the 

docket number in the ‘‘SEARCH’’ box 

and click ‘‘SEARCH’’. Click on Open 

Docket Folder on the line associated 

with this deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this modified 

temporary deviation, call or email LT 

Allan Storm, U.S. Coast Guard Sector 

Jacksonville, Waterways Management 

Division; telephone 904–714–7616, 

email Allan.H.Storm@uscg.mil. 

SUPPLEMENTARY INFORMATION: On August 

22, 2017, the Coast Guard published a 

temporary deviation entitled, 

‘‘Drawbridge Operation Regulation; 

Atlantic Intracoastal Waterway, Indian 

River, Titusville, FL’’ in the Federal 

Register (82 FR 39665). Under that 

temporary deviation, from 8 a.m. on 

August 17, 2017 to 4 p.m. on September 

26, 2017, the bridge would remain 

closed to navigation from 8 a.m. to noon 

and from 1 p.m. to 4 p.m., Monday 

through Friday. The bridge owner, 


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