Credit for Increasing Research Activities; Correction, 70875 [E6-20732]

Download as PDF Federal Register / Vol. 71, No. 235 / Thursday, December 7, 2006 / Rules and Regulations document, the March 29, 2005, IFR is of a type that does not individually or cumulatively have a significant effect on the human environment. Therefore, neither an environmental assessment nor an environmental impact statement is required. VI. Opportunity for Public Comment Under 5 U.S.C. 553(b)(B) and 21 CFR 10.40(e), FDA found in the March 29, 2005, IFR that providing for notice and public comment before the establishment of these fees, and for revising the basis on which these fees are calculated, is contrary to the public interest (70 FR 15755 at 15756). FDA continues to find it necessary to implement the amended fee increase as soon as possible to preserve adequate funds for the program. The agency believes, however, that it is appropriate to invite and consider additional public comments on these requirements. Any comments already received by FDA on the March 29, 2005, IFR do not need to be resubmitted to the agency. The agency is considering them at this time and will address them at a later date. Interested persons may submit to the Division of Dockets Management (see ADDRESSES) written or electronic comments regarding this document. Submit a single copy of electronic comments or two paper copies of any mailed comments, except that individuals may submit one paper copy. Comments are to be identified with the docket number found in brackets in the heading of this document. Received comments may be seen in the Division of Dockets Management between 9 a.m. and 4 p.m., Monday through Friday. List of Subjects in 21 CFR Part 80 Color additives, Cosmetics, Drugs, Reporting and recordkeeping requirements. (2) Over 100 pounds but not over 1,000 pounds—$35 plus $0.06 for each pound over 100 pounds. * * * * * Dated: November 29, 2006. Jeffrey Shuren, Assistant Commissioner for Policy. [FR Doc. E6–20800 Filed 12–6–06; 8:45 am] BILLING CODE 4160–01–S PART 1—INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read, in part, as follows: n Authority: 26 U.S.C. 7805 * * * Par. 2. Section 1.41–6 is amended by revising paragraph (j)(2), last sentence to read as follows: n § 1.41–6 DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 70875 Aggregation of expenditures. (j) * * * (2) * * * For taxable years ending on or after May 24, 2005, and before November 9, 2006, see § 1.41–6T(d) as contained in 26 CFR part 1, revised April 1, 2006. Par. 3. Section 1.41–8 is amended by revising paragraph (b)(5), last sentence to read as follows: n [TD 9296] RIN 1545–BD60 Credit for Increasing Research Activities; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains corrections to final regulations (TD 9296) that were published in the Federal Register on Thursday, November 9, 2006 (71 FR 65722) relating to the computation and allocation of the credit for increasing research activities for members of a controlled group of corporations or a group of trades or businesses under common control. DATES: This correction is effective November 9, 2006. FOR FURTHER INFORMATION CONTACT: Nicole R. Cimino (202) 622–3120 (not a toll-free number). SUPPLEMENTARY INFORMATION: § 1.41–8 Special rules for taxable years ending on or after November 9, 2006. (b) * * * (5) * * * For taxable years ending on or after May 24, 2005, and before November 9, 2006, see § 1.41–8T(b)(5) as contained in 26 CFR part 1, revised April 1, 2006. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E6–20732 Filed 12–6–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9273] RIN 1545–AX65 Therefore, under the Federal Food, Drug, and Cosmetic Act and under authority delegated to the Commissioner of Food and Drugs, 21 CFR part 80 is amended as follows: Background Stock Transfer Rules: Carryover of Earnings and Taxes; Correction The final regulations that are the subject of this correction are under section 41 of the Internal Revenue Code. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. PART 80—COLOR ADDITIVE CERTIFICATION As published, final regulations (TD 9296) contain errors that may prove to be misleading and are in need of clarification. n 1. The authority citation for 21 CFR part 80 continues to read as follows: n Authority: 21 U.S.C. 371, 379e. 2. Section 80.10 is amended by revising paragraph (b) (2) to read as follows: sroberts on PROD1PC70 with RULES n § 80.10 * Fees for certification services. * * (b) * * * VerDate Aug<31>2005 * * 20:43 Dec 06, 2006 Jkt 211001 Need for Correction List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 1 is corrected by making the following amendments: n PO 00000 Frm 00021 Fmt 4700 Sfmt 4700 SUMMARY: This document contains correction to final regulations (TD 9273) that were published in the Federal Register on Tuesday, August 8, 2006 (71 FR 44887) addressing the carryover of certain tax attributes, such as earnings and profits and foreign income tax accounts, when two corporations combine in a corporate reorganization or liquidation that is described in both section 367(b) and section 381 of the Internal Revenue Code. DATES: The correction is effective August 8, 2006. E:\FR\FM\07DER1.SGM 07DER1

Agencies

[Federal Register Volume 71, Number 235 (Thursday, December 7, 2006)]
[Rules and Regulations]
[Page 70875]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-20732]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9296]
RIN 1545-BD60


Credit for Increasing Research Activities; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendments.

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

SUMMARY: This document contains corrections to final regulations (TD 
9296) that were published in the Federal Register on Thursday, November 
9, 2006 (71 FR 65722) relating to the computation and allocation of the 
credit for increasing research activities for members of a controlled 
group of corporations or a group of trades or businesses under common 
control.

DATES: This correction is effective November 9, 2006.

FOR FURTHER INFORMATION CONTACT: Nicole R. Cimino (202) 622-3120 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 41 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9296) contain errors that may 
prove to be misleading and are in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR part 1 is corrected by making the following 
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 * * *


0
Par. 2. Section 1.41-6 is amended by revising paragraph (j)(2), last 
sentence to read as follows:


Sec.  1.41-6  Aggregation of expenditures.

    (j) * * *
    (2) * * * For taxable years ending on or after May 24, 2005, and 
before November 9, 2006, see Sec.  1.41-6T(d) as contained in 26 CFR 
part 1, revised April 1, 2006.


0
Par. 3. Section 1.41-8 is amended by revising paragraph (b)(5), last 
sentence to read as follows:


Sec.  1.41-8  Special rules for taxable years ending on or after 
November 9, 2006.

    (b) * * *
    (5) * * * For taxable years ending on or after May 24, 2005, and 
before November 9, 2006, see Sec.  1.41-8T(b)(5) as contained in 26 CFR 
part 1, revised April 1, 2006.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E6-20732 Filed 12-6-06; 8:45 am]
BILLING CODE 4830-01-P

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