American Indian Probate Regulations
| Published date | 14 April 2021 |
| Citation | 86 FR 19585 |
| Record Number | 2021-07188 |
| Section | Proposed rules |
| Court | Indian Affairs Bureau |
This section of the FEDERAL REGISTER
contains notices to the public of the proposed
issuance of rules and regulations. The
purpose of these notices is to give interested
persons an opportunity to participate in the
rule making prior to the adoption of the final
rules.
Proposed Rules Federal Register
19585
Vol. 86, No. 70
Wednesday, April 14, 2021
DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs
25 CFR Part 15
Office of the Secretary
43 CFR Part 30
[212A2100DD/AAKC001030/
A0A501010.999900 253G]
RIN 1094–AA55
American Indian Probate Regulations
AGENCY
: Bureau of Indian Affairs, Office
of the Secretary, Interior.
ACTION
: Proposed rule; reopening of
comment period.
SUMMARY
: The Department of the
Interior (Department) proposed
revisions to its regulations governing
probate of property that the United
States holds in trust or restricted status
for American Indians. We are reopening
the comment period to effectively
extend original March 8, 2021 comment
deadline. Any comments received after
the original March 8, 2021 comment
deadline and before the new comment
deadline will be accepted as timely
submitted. Comments previously
submitted need not be resubmitted and
will be fully considered in preparation
of the final rule.
DATES
: The comment period for the
proposed rule published January 7, 2021
(86 FR 1037), is reopened. Submit
written comments by April 29, 2021.
ADDRESSES
: You may submit comments
by any one of the following methods:
•Federal rulemaking portal
www.regulations.gov. The rule is listed
under Agency Docket Number DOI–
2019–0001.
•Email: Tribes may email comments
to: consultation@bia.gov. All others
should email their comments to:
comments@bia.gov.
•Mail or Courier: Ms. Elizabeth
Appel, Office of Regulatory Affairs &
Collaborative Action, U.S. Department
of the Interior, 1849 C Street NW, Mail
Stop 4660 MIB, Washington, DC 20240.
We cannot ensure that comments
received after the close of the comment
period (see
DATES
) will be included in
the docket for this rulemaking and
considered. Comments sent to an
address other than those listed above
will not be included in the docket for
this rulemaking.
FOR FURTHER INFORMATION CONTACT
:
Elizabeth K. Appel, Director, Office of
Regulatory Affairs & Collaborative
Action—Indian Affairs,
Elizabeth.appel@bia.gov, (202) 273–
4680.
SUPPLEMENTARY INFORMATION
:
Background
On January 7, 2021, we published a
proposed rule (86 FR 1037) to revise
regulations governing probate of
property that the United States holds in
trust or restricted status for American
Indians. The proposed rule had a 60-day
public comment period, ending March
8, 2021. During the comment period for
the proposed rule, we received a request
for additional time to submit comments.
In response to that request, we are
allowing additional time for the public
to comment on the proposed rule.
Public Comments
We will accept comments from the
public during this reopened comment
period on our proposed rule. If you
already submitted comments on the
proposed rule, please do not resubmit
them. Any comments received before
the new comment deadline will be
accepted as timely submitted, including
comments received after the original
March 8, 2021 comment deadline, as
long as they are received before the new
comment deadline listed in the
DATES
section of this document. Any such
comments are incorporated as part of
the public record of the rulemaking
proceeding, and we will fully consider
them in preparation of our final
determination.
You may submit your comments by
any one of the methods listed in
ADDRESSES
. Please note that your
comment—including your personal
identifying information—will be posted
on www.regulations.gov, regardless of
which method you submit your
comments. Before including your
address, phone number, email address,
or other personal identifying
information in your comment, you
should be aware that your entire
comment—including your personal
identifying information—may be made
publicly available at any time. While
you can ask us in your comment to
withhold your personal identifying
information from public review, we
cannot guarantee that we will be able to
do so.
Bryan Newland,
Principal Deputy Assistant Secretary—Indian
Affairs.
Rachael S. Taylor,
Principal Deputy Assistant Secretary-Policy,
Management and Budget.
[FR Doc. 2021–07188 Filed 4–13–21; 8:45 am]
BILLING CODE 4337–15–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–121095–19]
RIN 1545–BP50
Requirements for Certain Foreign
Persons and Certain Foreign-Owned
Partnerships Investing in Qualified
Opportunity Funds and Flexibility for
Working Capital Safe Harbor Plans
AGENCY
: Internal Revenue Service (IRS),
Treasury.
ACTION
: Notice of proposed rulemaking.
SUMMARY
: This document contains
proposed regulations that include
requirements that certain foreign
persons and certain foreign-owned
partnerships must meet in order to elect
the Federal income tax benefits
provided by section 1400Z–2 of the
Internal Revenue Code (Code). This
document also contains proposed
regulations that allow, under certain
circumstances, for the reduction or
elimination of withholding under
section 1445, 1446(a), or 1446(f) of the
Code on transfers that give rise to gain
that is deferred under section 1400Z–
2(a). Finally, this document contains
additional guidance regarding the 24-
month extension of the working capital
safe harbor in the case of Federally
declared disasters. The proposed
regulations affect qualified opportunity
funds and their investors.
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