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13191

Federal Register / Vol. 86, No. 43 / Monday, March 8, 2021 / Rules and Regulations Ractopamine in grams/ton
Combination in grams/ton

iii 9.8 to 24.6

vi Not to exceed 800; to provide 70 to 400 mg/
head/day.

Indications for use
Limitations

Cattle fed in confinement for slaughter: For increased rate of weight gain, improved feed efficiency, and increased carcass leanness during the last 28 to 42
days on feed

Feed continuously as sole ration during the last 28 to 42 days on feed

Cattle fed in confinement for slaughter: For increased rate of weight gain and improved feed efficiency during the last 28 to 42
days on feed

Top dress in a minimum of 1 lb of medicated feed

Dated: February 26, 2021.
Lauren K. Roth, Acting Principal Associate Commissioner for Policy.
FR Doc. 202104453 Filed 3521; 8:45 am BILLING CODE 416401P

DEPARTMENT OF THE TREASURY

26 CFR Part 1

Background The final regulations TD 9926 that are the subject of this correction are issued under section 1446 of the Code.
Need for Correction As published, November 30, 2020 85
FR 76910, the final regulations TD
9926 contain an error that needs to be corrected.

Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:

TD 9926
RIN 1545BO60

Title: Withholding of Tax and Information Reporting With Respect to Interests in Partnerships Engaged in a U.S. Trade or Business; Correcting Amendment Internal Revenue Service IRS, Treasury.
ACTION: Correcting amendment.

PART 1INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805

AGENCY:

This document contains a correction to final regulations Treasury Decision 9926 that were published in the Federal Register on Monday, November 30, 2020. The final regulations provide guidance related to the withholding of tax and information reporting with respect to certain dispositions of interests in partnerships engaged in a trade or business within the United States.
DATES: This correction is effective on March 8, 2021 and applies to partnership taxable years beginning on or after November 30, 2020. See 1.14467.
FOR FURTHER INFORMATION CONTACT:
Chadwick Rowland or Ronald M.
Gootzeit 202 3176937 not toll-free numbers.

jbell on DSKJLSW7X2PROD with RULES

SUMMARY:

SUPPLEMENTARY INFORMATION:

16:10 Mar 05, 2021

List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.

Internal Revenue Service
VerDate Sep<11>2014

Jkt 253001

Par. 2. Amend 1.14464, by revising the last seven sentences of paragraph f1.

1.14464

Publicly traded partnerships.

f 1 LTP makes a distribution subject to section 1446 of $100 to UTP during its taxable year beginning January 1, 2020, and withholds 37 percent the highest rate in section 1 $37 of that distribution under section 1446. UTP receives a net distribution of $63 which it immediately redistributes to its partners. UTP has a liability to pay 37
percent of the total actual and deemed distribution it makes to its foreign partners as a section 1446 withholding tax. UTP may credit the $37 withheld by LTP against this liability as if it were paid by UTP. See 1.14621b and 1.14465b1. When UTP distributes the $63 it actually receives from LTP to its partners, UTP is treated for purposes
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of section 1446 as if it made a distribution of $100 to its partners $63
actual distribution and $37 deemed distribution. UTPs partners U.S. and foreign may claim a credit against their U.S. income tax liability for their allocable share of the $37 of 1446 tax paid on their behalf.

Crystal Pemberton, Senior Federal Register Liaison, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.
FR Doc. 202100504 Filed 3521; 8:45 am BILLING CODE 483001P

ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
EPAR04OAR20190661; FRL10019
92Region 4

Air Plan Approval; GA: NonInterference Demonstration and Maintenance Plan Revision for the Removal of Transportation Control Measures in the Atlanta Area Environmental Protection Agency EPA.
ACTION: Final rule.
AGENCY:

The Environmental Protection Agency EPA is approving a State Implementation Plan SIP revision submitted by Georgia, through the Georgia Environmental Protection Division GA EPD, on September 16, 2019, for the purpose of removing certain transportation control measures TCMs from the SIP for the thirteen counties in the Atlanta, Georgia, area.
EPA is also approving Georgias update to the 2008 8-hour ozone maintenance plan that was submitted in the September 16, 2019, SIP revision.
Specifically, EPA is approving the updated mobile emissions inventory,
SUMMARY:

E:FRFM08MRR1.SGM

08MRR1