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Federal Register / Vol. 86, No. 28 / Friday, February 12, 2021 / Rules and Regulations
partial paragraph, the language Accordingly, is corrected to read Therefore,.
9. On page 77968, the first column, the first full paragraph of the first and second sentences, the language Furthermore, allowing an exempt organization to elect to treat the debtfinanced income as part of a 2-digit NAICS code, instead of including such income as part of an organizations investment activities, would not reduce the burden upon the exempt organization or the burden on the IRS.
Such income would still need to be identified as debt-financed income and an additional determination of the underlying activity would also need to be made to determine a 2-digit NAICS
code. is corrected to read Furthermore, allowing an exempt organization to elect to treat the debtfinanced income as part of a NAICS 2digit code, instead of including such income as part of an organizations investment activities, would not reduce the burden on the exempt organization or the burden on the IRS. Such income would still need to be identified as debtfinanced income and an additional determination of the underlying activity would also need to be made to determine a NAICS 2-digit code.
10. On page 77968, the second column, the fourth line from the bottom of the last partial paragraph, the language Form 1120S is corrected to read Form1120S.
11. On page 77968, the third column, the fourth line from the bottom of the first paragraph, the language 1120S is needed is corrected to read 1120S is necessary.
12. On page 77970, the third column, the tenth line from the top of the first full paragraph, the language describe is corrected to read described.
13. On page 77971, the first column, the fifth and sixth line from the top of the first full paragraph, the language Hospitality is corrected to read the Hospitality and and Club is corrected to read and the Club.
14. On page 77971, the third column, removing the language, in the proposed regulations in the third and fourth line from the top of the partial paragraph.
15. On page 77972, the third column, the second line of the second paragraph, the language an organization is corrected to read an exempt organization.
16. On page 77978, the first column, the third line from the top of the last
VerDate Sep<11>2014

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partial paragraph, the language rules are is corrected to read rules is.
Crystal Pemberton, Senior Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel Procedure and Administration.
Editorial note: This document was received for publication by the Office of the Federal Register on January 6, 2021.

Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805

FR Doc. 202100342 Filed 21121; 8:45 am BILLING CODE 483001P

1.512a6

DEPARTMENT OF THE TREASURY
Internal Revenue Service 26 CFR Part 1
TD 9933

Amended
Par. 2. Section 1.512a6 is amended:
a. In paragraph a3i by adding a semicolon after the word year.
b. In the third sentence of paragraph h2 by removing the language trade or business and adding in its place trades or businesses.

Crystal Pemberton, Senior Federal Register Liaison, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.

RIN 1545BO79

Unrelated Business Taxable Income Separately Computed for Each Trade or Business; Correction
Editorial Note: This document was received for publication by the Office of the Federal Register on January 6, 2021.

Internal Revenue Service IRS, Treasury.
ACTION: Correcting amendment.

FR Doc. 202100341 Filed 21121; 8:45 am
This document contains corrections to the final regulations Treasury Decision 9933 that published in the Federal Register on Wednesday, December 2, 2020. The final regulations provide guidance on how an exempt organization subject to the unrelated business income tax determines if it has more than one unrelated trade or business, and, if so, how the exempt organization calculates unrelated business taxable income.
DATES: These corrections are effective on February 12, 2021 and are applicable on December 2, 2020.
FOR FURTHER INFORMATION CONTACT:
Jonathan A. Carter at 202 3175800 or Stephanie N. Robbins at 202 3174086
not toll-free numbers.
SUPPLEMENTARY INFORMATION:

DEPARTMENT OF THE INTERIOR

AGENCY:

SUMMARY:

Background The final regulations TD 9933 that are the subject of this correction are issued under section 512 of the Internal Revenue Code.
Need for Correction As published on December 2, 2020
85 FR 77952, the final regulations TD
9933 contain errors that needs to be corrected.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.

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Office of Natural Resources Revenue 30 CFR Parts 1206 and 1241
Docket No. ONRR20200001; DS63644000
DRT000000.CH7000 212D1113RT
RIN 1012AA27

ONRR 2020 Valuation Reform and Civil Penalty Rule: Delay of Effective Date;
Request for Public Comment Office of Natural Resources Revenue ONRR, Interior.
ACTION: Final rule; delay of effective date and opening of comment period.
AGENCY:

In accordance with the January 20, 2021 White House Memorandum on Regulatory Freeze Pending Review and the Office of Management and Budget Memorandum M2114 of the same date, this action delays the effective date of the final rule entitled ONRR 2020 Valuation Reform and Civil Penalty Rule that published in the Federal Register on January 15, 2021 2020 Rule. In addition, this action opens a 30-day comment period to allow interested parties to comment on the impact of the delay to the 2020
Rules effective date as well as issues of fact, law, and policy raised by that rule.
DATES: Effective date: This action is effective February 12, 2021. The SUMMARY:

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