Food Labeling; Guidelines for Voluntary Nutrition Labeling of Raw Fruits, Vegetables, and Fish; Correction, 47439-47443 [06-6957]
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47439
Rules and Regulations
Federal Register
Vol. 71, No. 159
Thursday, August 17, 2006
This section of the FEDERAL REGISTER
contains regulatory documents having general
applicability and legal effect, most of which
are keyed to and codified in the Code of
Federal Regulations, which is published under
50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by
the Superintendent of Documents. Prices of
new books are listed in the first FEDERAL
REGISTER issue of each week.
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 101
[Docket No. 2001N–0548] (formerly 01N–
0548)
Food Labeling; Guidelines for
Voluntary Nutrition Labeling of Raw
Fruits, Vegetables, and Fish;
Correction
AGENCY:
Food and Drug Administration,
HHS.
hsrobinson on PROD1PC68 with RULES
ACTION:
Final rule; correction.
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SUMMARY: The Food and Drug
Administration (FDA) is correcting a
final rule that appeared in the Federal
Register of July 25, 2006 (71 FR 42031).
The document amended the voluntary
nutrition labeling regulations by
updating the names and the nutrition
labeling values for the 20 most
frequently consumed raw fruits,
vegetables, and fish in the United States.
The document published with incorrect
units of measures for nutrients and an
incorrect number in the Final
Regulatory Impact Analysis section.
This document corrects those errors.
EFFECTIVE DATE: January 1, 2008.
FOR FURTHER INFORMATION CONTACT:
Mary Brandt, Center for Food Safety and
Applied Nutrition (HFS–840), Food and
Drug Administration, 5100 Paint Branch
Pkwy., College Park, MD 20740, 301–
436–1788.
SUPPLEMENTARY INFORMATION: In FR Doc.
06–6436, appearing in the Federal
Register of Tuesday, July 25, 2006, the
following corrections are made:
1. On page 42037, in the third
column, in the first full paragraph, in
the fourth sentence, ‘‘total carbohydrate
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(34 g, 11 percent DV, from 21 mg, 7
percent DV)’’ is corrected to read ‘‘total
carbohydrate (34 g, 11 percent DV, from
21 g, 7 percent DV)’’.
2. On page 42037, in Table 1, in the
second and fourth columns for Apples,
Total Carbohydrate, ‘‘21 mg’’ and ‘‘34
mg’’ are corrected to read ‘‘21 g’’ and
‘‘34 g’’.
3. On page 42038, in Table 1, in the
fourth column for Tangerine, Sodium,
‘‘0 g’’ is corrected to read ‘‘0 mg’’.
4. On page 42038, in Table 1, in the
second and fourth columns for
Mushrooms, Sodium, ‘‘0 g’’ and ‘‘15 g’’
are corrected to read ‘‘0 mg’’ and ‘‘15
mg’’.
5. On page 42041, in the third
column, in the first full paragraph, in
the second sentence, ‘‘one-half of the
48,000 to 68,000 stores’’ is corrected to
read ‘‘one-half of the 48,000 to 63,000
stores’’.
6. On pages 42045 through 42047, in
Appendices C and D, the unit of
measure for Total Carbohydrate, ‘‘(mg)’’
is corrected to read ‘‘(g)’’; Appendices C
and D to part 101 are corrected to read
as follows:
BILLING CODE 4160–01–S
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15:05 Aug 16, 2006
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47442
Federal Register / Vol. 71, No. 159 / Thursday, August 17, 2006 / Rules and Regulations
Dated: August 10, 2006.
Jeffrey Shuren,
Assistant Commissioner for Policy.
[FR Doc. 06–6957 Filed 8–16–06; 8:45 am]
BILLING CODE 4160–01–C
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 602
[TD 9281]
RIN 1545–BF70
Determination of Interest Expense
Deduction of Foreign Corporations
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:
SUMMARY: This document contains
revised Income Tax Regulations relating
to the determination of the interest
expense deduction of foreign
corporations and applies to foreign
corporations engaged in a trade or
business within the United States. This
action is necessary to conform the rules
to subsequent U.S. Income Tax Treaty
agreements and to adopt changes to
facilitate improved administrability for
taxpayers and the IRS.
DATES: Effective Date: These regulations
are effective starting the tax year end for
which the original tax return due date
(including extensions) is after August
17, 2006.
Applicability Date: These regulations
are applicable starting the tax year end
for which the original tax return due
date (including extensions) is after
August 17, 2006.
FOR FURTHER INFORMATION CONTACT:
Gregory Spring or Paul Epstein, (202)
622–3870 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
hsrobinson on PROD1PC68 with RULES
Paperwork Reduction Act
These temporary regulations are being
issued without prior notice and public
procedure pursuant to the
Administrative Procedure Act (5 U.S.C.
553). For this reason, the collection of
information contained in these
regulations has been reviewed and
pending receipt and evaluation of
public comments, approved by the
Office of Management and Budget under
control number 1545–2030. Responses
to this collection of information are
mandatory.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
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unless the collection of information
displays a valid control number.
For further information concerning
these collections of information, and
where to submit comments on the
collection of information and the
accuracy of the estimated burden, and
suggestions for reducing this burden,
please refer to the preamble of the crossreferencing notice of proposed
rulemaking published in this issue of
the Federal Register.
Books and records relating to a
collection of information must be
retained as long as their contents may
become material in the administration
of any internal revenue law. Generally,
tax returns and tax return information
are confidential, as required by 26
U.S.C. 6103.
Background
On December 30, 1980, the Treasury
Department and the IRS published final
regulations TD 7749 [46 FR 16100
(1981–1 CB 390) (see § 601.601(d)(2) of
this chapter)] under section 882(c) of the
Internal Revenue Code (Code) regarding
the determination of a foreign
corporation’s interest expense allocable
to income effectively connected with
the conduct of a trade or business
within the United States. On March 8,
1996, the Treasury Department and the
IRS published final regulations TD 8658
[61 FR 15891 (1996–1 CB 161) (see
§ 601.601(d)(2) of this chapter)], and
new proposed amendments INTL–0054–
95 [61 FR 28118 (1996–1 CB 844) (see
§ 601.601(d)(2) of this chapter)]. The
1996 amendments implemented certain
statutory changes enacted in the Tax
Reform Act of 1986, Public Law 99–514
(100 Stat. 2085), and took account of
developments in international financial
markets. Comments were received on
both the final and proposed 1996
regulations. Since then, two new U.S.
income tax treaties have entered into
force that follow a different approach for
determining the limit on profits
attributable to a permanent
establishment in a contracting state and
for determining interest expense
allowed in computing such profits. On
July 14, 2005, the Treasury Department
and the IRS published Notice 2005–53
(2005–32 IRB 32, see § 601.601(d)(2)),
which described those new treaties and
announced the intention to update the
final § 1.882–5 regulations to take
account of changes in the international
banking sector and to promote both ease
of administration and certainty of
application.
These temporary regulations in this
document implement Notice 2005–53,
make effective one part of the 1996
proposed regulations, make
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47443
miscellaneous clarifications to the 1996
final regulations, and modify the branch
profits tax liability reduction regulations
under § 1.884–1(e)(3).
Explanation of Provisions
The following discussion is divided
into several parts. Section 1 of the
following discussion summarizes Notice
2005–53. Section 2 addresses the
coordination of § 1.882–5 with U.S. tax
treaties and discusses other
modifications made by these temporary
regulations to the three-step calculation
of interest expense under § 1.882–5.
Section 3 addresses changes made to the
branch profits tax regulations under
section 884. Section 4 then addresses
miscellaneous technical modifications
made by these temporary regulations
that clarify application of the existing
final regulations. Section 5 describes the
effective date of these regulations.
1. Notice 2005–53
Notice 2005–53 provided guidance
regarding the interaction of § 1.882–5
and U.S. income tax treaties and
explained that since the recent treaties
with the United Kingdom and Japan
entered into force, § 1.882–5 no longer
provides the exclusive rules for
determining the interest expense
attributable to the business profits of a
U.S. permanent establishment. The
Notice also provided guidance and
requested comments regarding certain
potential modifications to certain
elements of the three-step calculation of
interest expense under § 1.882–5. More
specifically, the Notice requested
information regarding a possible
increase to the existing 93-percent fixed
ratio in Step 2 of the calculation and
announced the intention to allow the
use of a safe-harbor interest rate for
determining excess interest under the
‘‘adjusted U.S.-booked liabilities’’
method in Step 3. The Notice also
requested comments regarding the effect
of intangibles on the Step-1
determination of U.S. assets under the
elective fair market value method and
the Step-2 determination of U.S.
liabilities using the fixed or actual ratio.
2. Modifications to Three-Step
Calculation Under § 1.882–5
a. Introduction/Background
Section 1.882–5 generally requires a
foreign corporation to use a three-step
calculation to determine the amount of
interest expense that is allocable under
section 882(c) to income effectively
connected (or treated as effectively
connected) with the foreign
corporation’s conduct of a trade or
business within the United States.
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]]>Agencies
[Federal Register Volume 71, Number 159 (Thursday, August 17, 2006)]
[Rules and Regulations]
[Pages 47439-47443]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-6957]
========================================================================
Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
Prices of new books are listed in the first FEDERAL REGISTER issue of each
week.
========================================================================
Federal Register / Vol. 71, No. 159 / Thursday, August 17, 2006 /
Rules and Regulations
[[Page 47439]]
DEPARTMENT OF HEALTH AND HUMAN SERVICES
Food and Drug Administration
21 CFR Part 101
[Docket No. 2001N-0548] (formerly 01N-0548)
Food Labeling; Guidelines for Voluntary Nutrition Labeling of Raw
Fruits, Vegetables, and Fish; Correction
AGENCY: Food and Drug Administration, HHS.
ACTION: Final rule; correction.
-----------------------------------------------------------------------
SUMMARY: The Food and Drug Administration (FDA) is correcting a final
rule that appeared in the Federal Register of July 25, 2006 (71 FR
42031). The document amended the voluntary nutrition labeling
regulations by updating the names and the nutrition labeling values for
the 20 most frequently consumed raw fruits, vegetables, and fish in the
United States. The document published with incorrect units of measures
for nutrients and an incorrect number in the Final Regulatory Impact
Analysis section. This document corrects those errors.
EFFECTIVE DATE: January 1, 2008.
FOR FURTHER INFORMATION CONTACT: Mary Brandt, Center for Food Safety
and Applied Nutrition (HFS-840), Food and Drug Administration, 5100
Paint Branch Pkwy., College Park, MD 20740, 301-436-1788.
SUPPLEMENTARY INFORMATION: In FR Doc. 06-6436, appearing in the Federal
Register of Tuesday, July 25, 2006, the following corrections are made:
1. On page 42037, in the third column, in the first full paragraph,
in the fourth sentence, ``total carbohydrate (34 g, 11 percent DV, from
21 mg, 7 percent DV)'' is corrected to read ``total carbohydrate (34 g,
11 percent DV, from 21 g, 7 percent DV)''.
2. On page 42037, in Table 1, in the second and fourth columns for
Apples, Total Carbohydrate, ``21 mg'' and ``34 mg'' are corrected to
read ``21 g'' and ``34 g''.
3. On page 42038, in Table 1, in the fourth column for Tangerine,
Sodium, ``0 g'' is corrected to read ``0 mg''.
4. On page 42038, in Table 1, in the second and fourth columns for
Mushrooms, Sodium, ``0 g'' and ``15 g'' are corrected to read ``0 mg''
and ``15 mg''.
5. On page 42041, in the third column, in the first full paragraph,
in the second sentence, ``one-half of the 48,000 to 68,000 stores'' is
corrected to read ``one-half of the 48,000 to 63,000 stores''.
6. On pages 42045 through 42047, in Appendices C and D, the unit of
measure for Total Carbohydrate, ``(mg)'' is corrected to read ``(g)'';
Appendices C and D to part 101 are corrected to read as follows:
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[[Page 47443]]
Dated: August 10, 2006.
Jeffrey Shuren,
Assistant Commissioner for Policy.
[FR Doc. 06-6957 Filed 8-16-06; 8:45 am]
BILLING CODE 4160-01-C
