59484 Federal Register / Vol. 85, No. 184 / Tuesday, 22, 2020 / Proposed Rules

conducted by the IRS will be held (ii) * * * Paragraph (c)(4)(iv) of this taxpayer and persons that are related telephonically. Any telephonic hearing section applies to transfers occurring on (within the meaning of section 267 or will be made accessible to people with or after , 2020. For 707) to the taxpayer consistently apply disabilities. transfers occurring before September 21, this section with respect to all foreign 2020, a taxpayer apply paragraph corporations. Drafting Information (c)(4)(iv) of this section to transfers The principal authors of the proposed occurring during the last taxable year of Sunita Lough, regulations are Karen J. Cate, Christina a foreign corporation beginning before Deputy Commissioner for Services and G. Daniels, and Lynlee C. Baker of the 1, 2018, and each subsequent Enforcement. Office of Associate Chief Counsel taxable year of the foreign corporation, [FR Doc. 2020–17550 Filed 9–21–20; 8:45 am] (International). However, other provided that the taxpayer and persons BILLING CODE 4830–01–P personnel from the Treasury that are related (within the meaning of Department and the IRS participated in section 267 or 707) to the taxpayer the development of the proposed consistently apply this paragraph with POSTAL SERVICE regulations. respect to all transfers to all foreign corporations. 39 CFR Part 111 List of Subjects in 26 CFR Part 1 * * * * * Addressing Standards Income taxes, Reporting and ■ Par. 3. Section 1.954(c)(6)–2 is added recordkeeping requirements. to read as follows: AGENCY: Postal ServiceTM. Proposed Amendments to the § 1.954(c)(6)–2 Definition of controlled ACTION: Proposed rule. Regulations foreign corporation for purposes of section SUMMARY: The Postal Service is 954(c)(6). Accordingly, 26 CFR part 1 is proposing to amend Mailing Standards proposed to be amended as follows: (a) Controlled foreign corporation. For of the United States Postal Service, purposes of section 954(c)(6), the term Domestic Mail Manual (DMM®) in PART 1—INCOME TAXES controlled foreign corporation has the various sections of 602, Addressing, to meaning given such term by section 957 update addressing standards. ■ Paragraph 1. The authority citation (taking into account the special rule for for part 1 is amended by adding an entry certain captive insurance companies DATES: Submit comments on or before for § 1.954(c)(6)–2 in numerical order to contained in section 953(c)), determined 22, 2020. read in part as follows: without applying section 318(a)(3)(A), ADDRESSES: Mail or deliver written Authority: 26 U.S.C. 7805. (B), and (C) so as to consider a United comments to the manager, Product * * * * * States person as owning stock which is Classification, U.S. Postal Service, 475 Section 1.954(c)(6)–2 issued under 26 U.S.C. owned by a person who is not a United L’Enfant Plaza SW, Room 4446, 954(c)(6)(A). States person. Washington, DC 20260–5015. If sending * * * * * (b) Applicability dates—(1) In general. comments by email, include the name ■ Par. 2. Section 1.367(a)–3 is amended Except as provided in paragraph (b)(2) and address of the commenter and send by revising paragraph (c)(4)(iv) and of this section, this section applies to to PC Federal [email protected], with a adding two sentences at the end of payments or accruals of dividends, subject line of ‘‘Addressing Standards’’. paragraph (c)(11)(ii) to read as follows: interest, rents, and royalties made by a Faxed comments are not accepted. foreign corporation during taxable years Confidentiality § 1.367(a)–3 Treatment of transfers of of the foreign corporation ending on or stock or securities to foreign corporations. after September 21, 2020, and taxable All submitted comments and * * * * * years of United States shareholders in attachments are part of the public record (c) * * * which or with which such taxable years and subject to disclosure. Do not (4) * * * of the foreign corporation end. This enclose any material in your comments (iv) Attribution rule. Except as section also applies to taxable years of that you consider to be confidential or otherwise provided in this section, the a foreign corporation ending before inappropriate for public disclosure. rules of section 318, as modified by the September 21, 2020, and taxable years You may inspect and photocopy all rules of section 958(b) but without written comments, by appointment of United States shareholders in which ® applying section 318(a)(3)(A), (B), and or with which such taxable years of the only, at USPS Headquarters Library, (C) so as to consider a U.S. person as foreign corporation end, resulting from 475 L’Enfant Plaza SW, 11th Floor owning stock which is owned by a an entity classification election made North, Washington, DC 20260. These person who is not a U.S. person, apply under § 301.7701–3 of this chapter, or records are available for review on for purposes of determining the resulting from a change in taxable year Monday through Friday, 9 a.m.–4 p.m., ownership or receipt of stock, securities, under section 898, with respect to the by calling 202–268–2906. or other property under this paragraph. foreign corporation that was effective on FOR FURTHER INFORMATION CONTACT: For purposes of determining whether a or before September 21, 2020, but was James Wilson at (901) 681–4600, Kai U.S. person is a five-percent transferee filed on or after September 21, 2020. Fisher at (901) 681–4634, or Garry shareholder under paragraph (c)(1)(iii) (2) Special rule. A taxpayer may apply Rodriguez at (202) 268–7281. of this section, however, the rules of this section to the last taxable year of a SUPPLEMENTARY INFORMATION: section 318, as modified by the rules of foreign corporation beginning before section 958(b) (taking into account , 2018, and each subsequent Background section 318(a)(3)(A), (B), and (C) so as to taxable year of the foreign corporation Currently, DMM section 602.6.0, ZIP consider a U.S. person as owning stock ending before September 21, 2020, and Code Accuracy Standards, provides that which is owned by a person who is not to taxable years of United States a ZIP Code may be used on a mail piece a U.S. person), apply. shareholders in which or with which within 12 months after verified by the * * * * * such taxable years of the foreign use of an approved method. Once a ZIP (11) * * * corporation end, provided that the Code is used on a mailpiece, the same

VerDate Sep<11>2014 17:17 Sep 21, 2020 Jkt 250001 PO 00000 Frm 00038 Fmt 4702 Sfmt 4702 E:\FR\FM\22SEP1.SGM 22SEP1 Federal Register / Vol. 85, No. 184 / Tuesday, September 22, 2020 / Proposed Rules 59485

address is considered to meet the The Postal Service is proposing to accuracy standard and must meet these standards for an additional 1 year. implement this change effective 1, requirements: DMM sections 602.7.0, Carrier Route 2021. However, mailers may opt to use [Revise the text of items a and b to Accuracy Standard, and 9.0, Coding the new monthly update cycles for both read as follows:] Accuracy Support System (CASS), carrier route and non-carrier route a. Each address and associated 5-digit provide that Address Matching and mailings immediately. ZIP Code on the mailpieces in a mailing Coding Update standards require coding We believe this proposed revision must be verified and corrected within 6 to be performed within 90 days before will provide customers with a more months before the mailing date with one the mailing date for carrier route efficient process and will reduce the of the USPS-approved methods in 6.2. mailings and 180 days for all non-carrier risk of using address information that is b. If an address used on a mailpiece route mailings using the most current not current. in a mailing at one class of mail and USPS database. The current product price is verified and corrected with an release schedule allows for use of a List of Subjects in 39 CFR Part 111 database that is valid for 105 days and Administrative practice and approved method, the same address may be used for an additional 6 months procedure, Postal Service. may be used during the following 6 beyond that timeframe. As such, an Although exempt from the notice and months to meet the ZIP Code accuracy address added or modified in the comment requirements of the standard required for mailing at any database may not be updated on a Administrative Procedure Act (5 U.S.C. other class of mail and price. mailing list for nearly 1 year after the 553(b), (c)) regarding proposed 6.2 USPS—Approved Methods change was made. rulemaking by 39 U.S.C. 410(a), the In 2012 the Postal Service Postal Service invites public comment The following methods meet the ZIP implemented address management on the following proposed revisions to Code accuracy standard: product fulfillment via an electronic Mailing Standards of the United States * * * * * product fulfillment method designed to Postal Service, Domestic Mail Manual b. For manually maintained lists or provide subscription products to (DMM), incorporated by reference in the small computerized lists, options customers more efficiently. The Code of Federal Regulations. See 39 CFR include the following: database product updates are posted 111.1. [Delete item b1 and renumber items each month to a secure site where We will publish an appropriate b2 through b5 as items b1 through b4.] customers can log in to simply amendment to 39 CFR part 111 to reflect * * * * * download the product files. A recent these changes. survey of licensed Address Management Accordingly, 39 CFR part 111 is 7.0 Carrier Route Accuracy Standard data products indicate that CASS and proposed to be amended as follows: 7.1 Basic Standards Multiline Accuracy Support System (MASS) Certified software and service PART 111—GENERAL INFORMATION * * * Addresses used on pieces providers are retrieving and using the ON POSTAL SERVICE claiming any Periodicals carrier route monthly updates during the address prices, any USPS Marketing Mail ■ 1. The authority citation for 39 CFR matching and coding processes. Enhanced Carrier Route prices part 111 continues to read as follows: (including DALs or DMLs used with Proposal Authority: 5 U.S.C. 552(a); 13 U.S.C. 301– Product Samples), or any Bound Printed The Postal Service is proposing a 307; 18 U.S.C. 1692–1737; 39 U.S.C. 101, Matter carrier route prices are subject to database product cycle that aligns with 401, 403, 404, 414, 416, 3001–3011, 3201– the carrier route accuracy standard and the release of other mailing products. 3219, 3403–3406, 3621, 3622, 3626, 3632, must meet the following requirements: 3633, and 5001. This will provide consistency across all [Revise the text of item a to read as mailing products and the method by ■ 2. Revise the Mailing Standards of the follows:] which the data files are available and United States Postal Service, Domestic a. Each address and associated carrier distributed. This proposal would Mail Manual (DMM) as follows: route code used on the mailpieces (or require the use of monthly updates for Mailing Standards of the United States DALs or DMLs) in a mailing must be both carrier route and non-carrier route Postal Service, Domestic Mail Manual updated within 60 days before the mailings and would reduce the risk of (DMM) mailing date with one of the USPS- using data that is no longer current. approved methods in 6.2. More frequent updates allow the * * * * * customer and the Postal Service to take * * * * * 600 Basic Standards for All Mailing [Revise the text of item c to read as advantage of the most current Services information available for the 158.6 follows:] million addresses served by the USPS. * * * * * c. If the carrier route code (and accuracy) of an address, used on a It will maximize mailers’ ability to 602 Addressing obtain postage discounts and improve mailpiece in a carrier route mailing at the ability to sort that mail to the proper * * * * * one class of mail and price, is updated carrier and in the proper sequence for 6.0 ZIP Code Accuracy Standards with an approved method, the same delivery. address may be used during the The proposed release schedule allows 6.1 Basic Standards following 60 days to meet the carrier for an overlap in dates for product use Except for mail bearing a simplified route accuracy standard required for and will allow mailers adequate time to address, addresses used on pieces in a mailing at any other class of mail and transfer and install the new data files mailing at all commercial First-Class price. and test their systems. Mailers will be Mail, nonbarcoded presorted * * * * * expected to update their systems with Periodicals, USPS Marketing Mail, the latest data files as soon as Parcel Select Lightweight, and Bound 9.0 Coding Accuracy Support System practicable and should not wait until Printed Matter presorted and carrier (CASS) the ‘‘last permissible use’’ date. route prices are subject to the ZIP Code * * * * *

VerDate Sep<11>2014 17:17 Sep 21, 2020 Jkt 250001 PO 00000 Frm 00039 Fmt 4702 Sfmt 4702 E:\FR\FM\22SEP1.SGM 22SEP1 59486 Federal Register / Vol. 85, No. 184 / Tuesday, September 22, 2020 / Proposed Rules

9.3 Date of Address Matching and * * * Coding must be done no more * * * The ‘‘current USPS database’’ Coding than 60 days before the mailing date for product cycle is defined by the table in 9.3.1 Update Standards all carrier route mailings and for all Exhibit 9.3.1. non-carrier route automation price [Delete current table under 9.3.1 and [Revise the second sentence and last mailings. * * * add new table as Exhibit 9.3.1 to read sentence of 9.3.1 to read as follows:] as follows:]

EXHIBIT 9.3.1—USPS DATABASE PRODUCT CYCLE

Release date Product date Mandatory begin usage Expiration date Last permissible mailing (posted) date (last permissible use date) date Use of file And must end no later released on (Publish date) Must begin no later than than (Exp date + 30 days)

November 15 ...... 1 ...... January 1 ...... 28/29 ...... 31 ...... January 1 ...... ...... ...... 30 ...... February 1 ...... ...... ...... ...... March 1 ...... ...... May 31 ...... 30 ...... April 1 ...... ...... ...... ...... May 1 ...... ...... July 31 ...... 31 ...... June 1 ...... ...... ...... ...... July 1 ...... ...... September 30 ...... ...... August 1 ...... ...... October 31 ...... 30 ...... September 1 ...... ...... ...... ...... October 1 ...... ...... December 31 ...... ...... November 1 ...... ...... January 31 ...... /29

* * * * * below. If commenters have already FOR FURTHER INFORMATION CONTACT: John submitted comments, they need not Chi, EPA Region 10, Air and Radiation Joshua J. Hofer, resubmit them, because they will be Division, 1200 Sixth Avenue–Suite 155, Attorney, Federal Compliance. routed to the correct docket. Seattle, WA 98101, at 206–553–1185, or [FR Doc. 2020–19096 Filed 9–21–20; 8:45 am] [email protected]. BILLING CODE 7710–12–P DATES: The comment period for the proposed rule published on , SUPPLEMENTARY INFORMATION: 2020 (85 FR 45146), is reopened. Correction ENVIRONMENTAL PROTECTION Comments must be received on or AGENCY before , 2020. On July 27, 2020 (85 FR 45146), we, ADDRESSES: Submit your comments, the EPA, published a proposed 40 CFR Part 52 identified by Docket ID No. EPA–R10– rulemaking finding that the Washington [EPA–R10–OAR–2018–0062; FRL–10013– OAR–2018–0062, at https:// SIP meets CAA interstate transport 67–Region 10] www.regulations.gov. Follow the online requirements for the 2010 1-hour SO2 instructions for submitting comments. NAAQS. In that publication, we Air Plan Approval; WA; Interstate Once submitted, comments cannot be supplied an incorrect docket number for Transport Requirements for the 2010 edited or removed from regulations.gov. commenters to use when they submit Sulfur Dioxide National Ambient Air the EPA may publish any comment comments. We are publishing this Quality Standards; Correction and received to its public docket. Do not document to clarify that the correct Reopening of Comment Period submit electronically any information docket number is EPA–R10–OAR–2018– AGENCY: Environmental Protection you consider to be Confidential 0062. However, if you already submitted Agency (EPA). Business Information (CBI) or other a comment, you need not resubmit it, information the disclosure of which is ACTION: Proposed rule; correction and because it will be routed to the correct reopening of comment period. restricted by statute. Multimedia docket. For details on the proposed submissions (audio, video, etc.) must be rulemaking, please refer to the Federal SUMMARY: On July 27, 2020, the accompanied by a written comment. Register publication at 85 FR 45146, Environmental Protection Agency (EPA) The written comment is considered the July 27, 2020. published a proposed rulemaking official comment and should include finding that the Washington State discussion of all points you wish to Dated: , 2020. Implementation Plan (SIP) meets make. The EPA will generally not Christopher Hladick, specific Clean Air Act (CAA) interstate consider comments or comment Regional Administrator, Region 10. transport requirements for the 2010 1- contents located outside of the primary [FR Doc. 2020–17979 Filed 9–21–20; 8:45 am] hour Sulfur Dioxide (SO2) National submission (i.e., on the web, cloud, or BILLING CODE 6560–50–P Ambient Air Quality Standards other file sharing system). For (NAAQS). In that publication, we additional submission methods, the full supplied an incorrect docket number for EPA public comment policy, commenters to use when submitting information about CBI or multimedia comments. The correct docket number submissions, and general guidance on is EPA–R10–OAR–2018–0062 and making effective comments, please visit appears in the heading and the https://www.epa.gov/dockets/ ADDRESSES sections read correctly, commenting-epa-dockets.

VerDate Sep<11>2014 17:17 Sep 21, 2020 Jkt 250001 PO 00000 Frm 00040 Fmt 4702 Sfmt 9990 E:\FR\FM\22SEP1.SGM 22SEP1