Residence and Source Rules involving U.S. Possessions and Other Conforming Changes; Correction, 32489-32490 [05-11029]

Download as PDF Federal Register / Vol. 70, No. 106 / Friday, June 3, 2005 / Rules and Regulations PART 522—IMPLANTATION OR INJECTABLE DOSAGE FORM NEW ANIMAL DRUGS PART 520—ORAL DOSAGE FORM NEW ANIMAL DRUGS 1. The authority citation for 21 CFR part 520 continues to read as follows: I Authority: 21 U.S.C. 360b. 2. Section 520.100a is amended by revising paragraph (b) to read as follows: I § 520.100a Amprolium drinking water. * * * * * (b) Sponsors. See Nos. 050604 and 051311 in § 510.600(c) of this chapter. * * * * * § 520.905d [Amended] 3. Section 520.905d is amended in paragraph (b)(2) by removing ‘‘017800’’ and by adding in its place ‘‘051311’’. I 4. Section 520.1182 is revised to read as follows: I § 520.1182 Iron dextran suspension. (a) Specifications. Each milliliter (mL) of suspension contains 55.56 milligrams (mg) iron as ferric hydroxide in complex with a low molecular weight dextran. (b) Sponsor. See No. 051311 in § 510.600(c) of this chapter. (c) Conditions of use in swine—(1) Amount. Administer 100 mg (1.8 mL) orally by automatic dose dispenser. (2) Indications for use. For the prevention of iron deficiency anemia in baby pigs. (3) Limitations. Treat each pig within 24 hours of farrowing. 8. The authority citation for 21 CFR part 522 continues to read as follows: I 7. Section 520.2380a is amended by revising the section heading and paragraph (c) to read as follows: § 520.2380a Thiabendazole top dressing and mineral protein block. * * * * * (c) Sponsors. See sponsors in § 510.600(c) of this chapter for use as in paragraph (e) of this section. (1) No. 051311 for use as in paragraph (e)(1)(i) of this section. (2) No. 050604 for use as in paragraph (e)(1)(ii) of this section. (3) No. 021930 for use as in paragraph (e)(2) of this section. * * * * * VerDate jul<14>2003 17:45 Jun 02, 2005 Jkt 205001 [Amended] 14. Section 558.365 is amended in paragraph (a) by removing ‘‘017800’’ and by adding in its place ‘‘No. 051311’’. I § 558.485 [Amended] 9. Section 522.940 is revised to read as follows: 15. Section 558.485 is amended in paragraph (b)(5) by removing ‘‘017800’’ and by adding in its place ‘‘051311’’. § 522.940 § 558.625 I Authority: 21 U.S.C. 360b. I Ferric oxide injection. (a) Specifications. Each milliliter (mL) contains colloidal ferric oxide equivalent to 100 milligrams of iron with a low-viscosity dextrin. (b) Sponsors. See Nos. 051311 and 053501 in § 510.600(c) of this chapter. (c) Conditions of use in swine—(1) For prevention of iron deficiency anemia, administer 1 mL by intramuscular injection at 2 to 5 days of age. Dosage may be repeated at 2 weeks of age. (2) For treatment of iron deficiency anemia, administer 1 to 2 mL by intramuscular injection at 5 to 28 days of age. PART 558—NEW ANIMAL DRUGS FOR USE IN ANIMAL FEEDS 10. The authority citation for 21 CFR part 558 continues to read as follows: I Authority: 21 U.S.C. 360b, 371. 11. Section 558.185 is amended by revising paragraph (b)(2); and by adding paragraph (b)(3) to read as follows: I § 558.185 Coumaphos. * * * * (b) * * * (2) No. 017800 for use of Type A § 520.1840 [Amended] medicated articles containing 11.2 I 5. Section 520.1840 is amended in percent coumaphos as in paragraph paragraph (b)(2) by removing ‘‘017800’’ (e)(1) of this section. and by adding in its place ‘‘051311’’. (3) No. 051311 for use of Type A medicated articles containing 1.12 § 520.2261a [Amended] percent coumaphos as in paragraph (e)(1) of this section. I 6. Section 520.2261a is amended in paragraph (a) by removing ‘‘017800’’ and * * * * * by adding in its place ‘‘051311’’. I § 558.365 32489 * [Amended] 16. Section 558.625 is amended in paragraph (b)(5) by removing ‘‘017800’’ and by adding in its place ‘‘No. 051311’’. I § 558.630 [Amended] 17. Section 558.630 is amended in paragraph (b)(5) by removing ‘‘017800’’ and by adding in its place ‘‘No. 051311’’. I Dated: May 11, 2005. Steven D. Vaughn, Director, Office of New animal Drug Evaluation, Center for Veterinary Medicine. [FR Doc. 05–11031 Filed 6–2–05; 8:45 am] BILLING CODE 4160–01–S DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Parts 1 and 301 [TD 9194] RIN 1545–BE22 Residence and Source Rules involving U.S. Possessions and Other Conforming Changes; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendment. AGENCY: SUMMARY: This document corrects temporary regulations (TD 9194) that were published in the Federal Register on Monday, April 11, 2005 (70 FR 18920). The temporary regulations provide rules under section 937(a) of the Internal Revenue Code (Code) for § 558.274 [Amended] determining whether an individual is a bona fide resident of the following U.S. I 12. Section 558.274 is amended in possessions: American Samoa, Guam, paragraph (a)(2) by removing ‘‘043733’’ and by adding in its place ‘‘Nos. 043733 the Northern Mariana Islands, Puerto Rico, and the United States Virgin and 051311’’; and in the table in Islands. The temporary regulations also paragraph (c)(1)(ii) in the ‘‘Sponsor’’ provide rules under section 937(b) for column by adding in numerical determining whether income is derived sequence ‘‘051311’’. from sources within a U.S. possession § 558.325 [Amended] and whether income is effectively connected with the conduct of a trade I 13. Section 558.325 is amended in paragraph (a)(13) by removing ‘‘017800’’ or business within a U.S. possession. In and by adding in its place ‘‘051311’’; and addition, the temporary regulations provide updated guidance under certain in paragraphs (d)(2)(ii)(1), (d)(2)(iii)(1), other Code sections to reflect changes and (d)(2)(iv) in the table in the made by the Tax Reform Act of 1986 ‘‘Sponsor’’ column by removing and by the American Jobs Creation Act ‘‘017800’’ and by adding in numerical of 2004. sequence ‘‘051311’’. PO 00000 Frm 00009 Fmt 4700 Sfmt 4700 E:\FR\FM\03JNR1.SGM 03JNR1 32490 Federal Register / Vol. 70, No. 106 / Friday, June 3, 2005 / Rules and Regulations This correction is effective April 11, 2005. FOR FURTHER INFORMATION CONTACT: J. David Varley (202) 435–5165 (not a tollfree number). SUPPLEMENTARY INFORMATION: DATES: U.S.C. 2106(b–e) and to place all agency guidance on overseas memorial responsibilities in one comprehensive I Par. 2. The authority citation for part document. This part 401 supersedes 301 continues to read, in part, as follows: existing part 401 and rescinds existing parts 402 and 403. Authority: 26 U.S.C. 7805 * * * PART 301—PROCEDURE AND ADMINISTRATION II. Comment ABMC received one comment on the I 5. Section 301.7701(b)–1T is amended by removing the period at the end of the proposed regulation. That comment section heading and adding the language asserted that aspects of the evaluation criteria identified in section 401.9 for ‘‘(temporary).’’ in its place. consideration in approving requests to Need for Correction Cynthia Grigsby, construct a memorial deserved Acting Chief, Publications and Regulations reconsideration. The commenter As published, the temporary Branch, Legal Processing Division, Associate suggested that a process for exceptions regulations (TD 9194) contains errors in light of the unique circumstances that that may prove to be misleading and are Chief Counsel (Procedures and Administration). can arise in today’s environment would in need of clarification. [FR Doc. 05–11029 Filed 6–2–05; 8:45 am] be helpful. List of Subjects BILLING CODE 4830–01–P Other than the criteria calling for a ten year waiting period, adequate funding, 26 CFR Part 1 and host nation approval set forth in Income taxes, Reporting and AMERICAN BATTLE MONUMENTS sections 401.9(a)–(c), the remaining recordkeeping requirements. COMMISSION criteria are not stated as absolute 26 CFR Part 301 requirements. These other criteria are 36 CFR Parts 401, 402, and 403 evaluated on a case by case basis with Employment taxes, Estate taxes, particular regard to the unique Excise taxes, Gift taxes, Income taxes, American Battle Monuments circumstances of each request. ABMC Penalties, Reporting and recordkeeping Commission Policies on Overseas identified the ten year minimum requirements. Memorials waiting period requirement because this Correction of Publication time period was established by Congress AGENCY: American Battle Monuments for approval of such memorials in the Commission. I Accordingly, 26 CFR parts 1 and 301 District of Columbia and its environs is corrected by making the following ACTION: Final regulation through the Commemorative Works Act correcting amendments: SUMMARY: The American Battle as an appropriate period of time and Monuments Commission (ABMC) is there was no apparent reason to PART 1—INCOME TAXES updating its regulations on overseas establish a different time frame for I Paragraph 1. The authority citation for memorials in order to reflect actual overseas memorials (see 40 U.S.C. part 1 continues to read, in part, as practice and current statutory section 8903(b)). follows: requirements. III. Final Regulation as Adopted Authority: 26 U.S.C. 7805 * * * DATES: Effective June 3, 2005. List of Subjects in 36 CFR Parts 401, § 1.934–1T [Corrected] FOR FURTHER INFORMATION CONTACT: Mr. 402, and 403 Thomas Sole, Director of Engineering I 1. Section 1.934–1T(d), Example 1, Monuments and memorials. paragraph (iii), the formula is revised to and Maintenance, American Battle Monuments Commission, Suite 500, I For the reasons set forth in the read as follows: (20,000 + 10,000) × preamble, American Battle Monuments ((45,000 + 15,000) / (120,000))¥10,000 x 2300 Clarendon Blvd, Arlington, VA, ((15,000) / (15,000 + 22,500)) = 30,000 × 22201–3367; telephone: (703) 696–6899; Commission amends 36 CFR Chapter IV as follows: (.5) ¥10,000 × (.4) = 15,000 minus; 4,000 FAX: (703) 696–6666. I 1. Part 401 is revised to read as follows: SUPPLEMENTARY INFORMATION: = $11,000 Background The temporary regulations (TD 9194) that is the subject of this correction are under section 937 of the Internal Revenue Code. § 301.7701(b)–1T § 1.935–1T I. Background [Corrected] [Corrected] ABMC published the proposed I 2. Section 1.935–1T(e)(1)(ii) is regulation in the Federal Register on amended by removing the language ‘‘election filed’’ and adding the language April 19, 2005 (see 70 FR 20324–20326) for a public comment period. Pursuant ‘‘election is filed’’ in its place. to Chapter 21, Title 36 United States § 1.937–1T [Corrected] Code, the ABMC is generally responsible for overseas memorials and I 3. Section 1.937–1T(c)(4)(ii)(B) is monuments honoring the sacrifices of amended by removing the language the American Armed Forces. ABMC’s ‘‘(c)(4)(B)’’ and adding the language regulations on the performance of this ‘‘(c)(4)(i)(B)’’ in its place. function have not been updated since § 1.937–3T [Corrected] 1970. Since that time Congress has established within ABMC a Memorial I 4. Section 1.937–3T(b), second Trust Fund Program the terms of which sentence, is amended by removing the language ‘‘under the rules of 1.937–2T)’’ are codified at 36 U.S.C. 2106(b–e). The and adding the language ‘‘under the rules purpose of this final regulation is to set forth agency policy implementing 36 of § 1.937–2T)’’ in its place. VerDate jul<14>2003 17:45 Jun 02, 2005 Jkt 205001 PO 00000 Frm 00010 Fmt 4700 Sfmt 4700 PART 401—MONUMENTS AND MEMORIALS Sec. 401.1 Purpose. 401.2 Applicability and scope. 401.3 Background. 401.4 Responsibility. 401.5 Control and supervision of materials, design, and building. 401.6 Approval by National Commission of Fine Arts. 401.7 Cooperation with other than government entities. 401.8 Requirement for Commission approval. 401.9 Evaluation criteria. 401.10 Monument Trust Fund Program. 401.11 Demolition criteria. Authority: 36 U.S.C 2105; 36 U.S.C. 2106 E:\FR\FM\03JNR1.SGM 03JNR1

Agencies

[Federal Register Volume 70, Number 106 (Friday, June 3, 2005)]
[Rules and Regulations]
[Pages 32489-32490]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-11029]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 301

[TD 9194]
RIN 1545-BE22


Residence and Source Rules involving U.S. Possessions and Other 
Conforming Changes; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

-----------------------------------------------------------------------

SUMMARY: This document corrects temporary regulations (TD 9194) that 
were published in the Federal Register on Monday, April 11, 2005 (70 FR 
18920). The temporary regulations provide rules under section 937(a) of 
the Internal Revenue Code (Code) for determining whether an individual 
is a bona fide resident of the following U.S. possessions: American 
Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and the United 
States Virgin Islands. The temporary regulations also provide rules 
under section 937(b) for determining whether income is derived from 
sources within a U.S. possession and whether income is effectively 
connected with the conduct of a trade or business within a U.S. 
possession. In addition, the temporary regulations provide updated 
guidance under certain other Code sections to reflect changes made by 
the Tax Reform Act of 1986 and by the American Jobs Creation Act of 
2004.

[[Page 32490]]


DATES: This correction is effective April 11, 2005.

FOR FURTHER INFORMATION CONTACT: J. David Varley (202) 435-5165 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The temporary regulations (TD 9194) that is the subject of this 
correction are under section 937 of the Internal Revenue Code.

Need for Correction

    As published, the temporary regulations (TD 9194) contains errors 
that may prove to be misleading and are in need of clarification.

List of Subjects

26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 301

    Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income 
taxes, Penalties, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR parts 1 and 301 is corrected by making the 
following correcting amendments:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read, in 
part, as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  1.934-1T  [Corrected]

0
1. Section 1.934-1T(d), Example 1, paragraph (iii), the formula is 
revised to read as follows: (20,000 + 10,000) x ((45,000 + 15,000) / 
(120,000))-10,000 x ((15,000) / (15,000 + 22,500)) = 30,000 x (.5) -
10,000 x (.4) = 15,000 minus; 4,000 = $11,000


Sec.  1.935-1T  [Corrected]

0
2. Section 1.935-1T(e)(1)(ii) is amended by removing the language 
``election filed'' and adding the language ``election is filed'' in its 
place.


Sec.  1.937-1T  [Corrected]

0
3. Section 1.937-1T(c)(4)(ii)(B) is amended by removing the language 
``(c)(4)(B)'' and adding the language ``(c)(4)(i)(B)'' in its place.


Sec.  1.937-3T  [Corrected]

0
4. Section 1.937-3T(b), second sentence, is amended by removing the 
language ``under the rules of 1.937-2T)'' and adding the language 
``under the rules of Sec.  1.937-2T)'' in its place.

PART 301--PROCEDURE AND ADMINISTRATION

0
Par. 2. The authority citation for part 301 continues to read, in part, 
as follows:

    Authority: 26 U.S.C. 7805 * * *


Sec.  301.7701(b)-1T  [Corrected]

0
5. Section 301.7701(b)-1T is amended by removing the period at the end 
of the section heading and adding the language ``(temporary).'' in its 
place.

Cynthia Grigsby,
 Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-11029 Filed 6-2-05; 8:45 am]
BILLING CODE 4830-01-P

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.