Reduction in Taxable Income for Housing Hurricane Katrina Displaced Individuals, 74482-74483 [E6-21030]
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jlentini on PROD1PC65 with PROPOSAL
74482
Federal Register / Vol. 71, No. 238 / Tuesday, December 12, 2006 / Proposed Rules
under § 330.1(g) of this chapter, may
appear on the inside of the OTC drug
package in accord with paragraph
(d)(11)(ii) of this section.
(D) All information required by
paragraph (c)(6) of this section may
appear on the inside of the OTC drug
package in accord with paragraph
(d)(11)(ii) of this section. If any such
information is placed inside the
package, the outside container or
wrapper shall state the following in bold
italic type no smaller than 7-point under
the heading ‘‘Directions’’: ‘‘See inside
for directions. This product is not for
children under [insert appropriate age]
without asking a doctor.’’
(E) All information required by
paragraph (c)(7) of this section may
appear on the inside of the OTC drug
package in accord with paragraph
(d)(11)(ii) of this section, except: the
tamper evident statement required by
§ 211.132(c), which must appear on the
outside container or wrapper, but need
not necessarily appear in the Drug Facts
box or similar enclosure; andall
information required by paragraphs
(c)(7)(i) and (c)(7)(ii) of this section,
which shall appear on the outside
container or wrapper in accord with
paragraph (d)(10) of this section.
(F) All information required by or
authorized under paragraph (c)(9) of this
section may appear on the inside of the
OTC drug package in accord with
paragraph (d)(11)(ii) of this section.
(G) In the event that any information
is placed inside an OTC drug package
under the authority of paragraphs
(d)(11)(i)(A) through (d)(11)(i)(G), the
outside container or wrapper of that
package shall state the following in bold
italic type no smaller than 7-point: ‘‘See
information inside before using.’’ This
statement shall appear either
immediately after and on the same line
as the ‘‘Drug Facts’’ title or immediately
beneath the ‘‘Drug Facts’’ title and above
the horizontal hairline that would
otherwise immediately follow this title.
(ii) Any and all labeling included
inside any OTC drug package or
wrapper to comply with any provision
of paragraph (d)(11)(i) of this section
shall appear in one and only one of the
following ways:
(A) In a package insert that contains
the complete Drug Facts labeling as
defined in paragraph (b)(12) of this
section printed in accordance with the
specifications in paragraphs (d)(1)
through (d)(9) of this section, regardless
of whether some of this information also
appears on the outside container or
wrapper; or
(B) All Drug Facts labeling as defined
in paragraph (b)(12) of this section that
does not appear on the outside
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17:59 Dec 11, 2006
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container or wrapper shall be printed on
the inside of the outside container or
wrapper in the order listed in paragraph
(d)(11) of this section and shall appear
in accordance with the specifications in
paragraphs (d)(1) through (d)(9) or in
paragraph (d)(10). The title ‘‘Drug Facts
(continued)’’ shall appear at the top of
each subsequent panel containing such
information. When any Drug Facts
labeling is printed on the inside of the
outside container or wrapper, the
container or wrapper shall have an easy
way to be opened (e.g., a pull tab or
something similar) so that the package
or wrapper on which the information is
printed is unlikely to be torn or
destroyed, and the labeling information
is readily exposed and can be easily
read.
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC. Alternatively,
taxpayers may submit comments
electronically via the IRS Internet site at
https://www.irs.gov/regs or the Federal
eRulemaking Portal at https://
www.regulations.gov (IRS REG–152043–
05).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Marnette M. Myers, (202) 622–4920 (not
a toll-free number); concerning
submission of comments and/or to
request a public hearing, Richard Hurst
at
Richard.A.Hurst@irscounsel.treas.gov.
Dated: November 20, 2006.
Jeffrey Shuren,
Assistant Commissioner for Policy.
[FR Doc. E6–21019 Filed 12–11–06; 8:45 am]
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend the Income
Tax Regulations (26 CFR part 1). The
text of those regulations also serves as
the text of these proposed regulations.
The preamble to the temporary
regulations explains the amendments.
BILLING CODE 4160–01–S
DEPARTMENT OF THE TREASURY
26 CFR Part 1
[REG–152043–05]
RIN 1545–BF14
Reduction in Taxable Income for
Housing Hurricane Katrina Displaced
Individuals
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the reduction in
taxable income under section 302 of the
Katrina Emergency Tax Relief Act of
2005. The regulations affect taxpayers
that provide housing in their principal
residences to individuals displaced by
Hurricane Katrina. The text of those
regulations also serves as the text of
these proposed regulations.
DATES: Written or electronic comments
must be received by March 12, 2007.
ADDRESSES: Send submissions to:
CC:PA:LPD:RU (REG–152043–05),
Internal Revenue Service, POB 7604,
Ben Franklin Station, Washington, DC
20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to CC:PA:LPD:PR (REG–152043–05),
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Background
Special Analyses
Internal Revenue Service
PO 00000
SUPPLEMENTARY INFORMATION:
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations, and, because the
regulations do not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Code, this notice
of proposed rulemaking will be
submitted to the Chief Counsel for
Advocacy of the Small Business
Administration for comment on its
impact on small business.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written comments (a signed original and
eight (8) copies) or electronic comments
that are submitted timely to the IRS. The
IRS and Treasury Department
specifically request comments on the
clarity of the proposed rule and how it
may be made easier to understand. All
comments will be available for public
inspection and copying. A public
hearing will be scheduled if requested
in writing by any person that timely
submits written comments. If a public
hearing is scheduled, notice of the date,
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Federal Register / Vol. 71, No. 238 / Tuesday, December 12, 2006 / Proposed Rules
based on a definition slightly modified
from our February, 2006 proposed
rulemaking (71 FR 8265, February 16,
2006).
time and place for the public hearing
will be published in the Federal
Register.
Drafting Information
The principal author of these
regulations is Marnette M. Myers of the
Office of Associate Chief Counsel
(Income Tax & Accounting). However,
other personnel from the IRS and
Treasury Department participated in
their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read, in part, as
follows:
Authority: 26 U.S.C. 7805 * * *.
Par. 2. Section 1.9300–1 is added to
read as follows:
[The text of proposed § 1.9300–1 is the
same as the text of § 1.9300–1T
published elsewhere in this issue of the
Federal Register.]
Linda M. Kroening,
Acting Deputy Commissioner for Services and
Enforcement.
[FR Doc. E6–21030 Filed 12–11–06; 8:45 am]
BILLING CODE 4830–01–P
Send your comments on the
proposed rule and/or DEA by January
11, 2007.
ADDRESSES: You may obtain copies of
the proposed rule and DEA by visiting
our Web site at https://www.fws.gov/
migratorybirds/, at the address listed
below. You may submit comments and
other information, identified by RIN
1018–AT94, by any one of the following
methods:
• Mail: Robert Blohm, Acting Chief,
Division of Migratory Bird Management,
U.S. Fish and Wildlife Service, 4401 N.
Fairfax Drive, MBSP–4107, Arlington,
Virginia 22203. Attn: RIN 1018–AT94.
• Hand Delivery/Courier: Same
address as above.
• E-mail:
BaldEagle_ProposedRule@fws.gov.
Include ‘‘RIN 1018–AT94’’ in the
subject line of the message.
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
For detailed instructions on
submitting comments, see the ‘‘Public
Comments Invited’’ heading at the end
of the SUPPLEMENTARY INFORMATION
section of this document.
FOR FURTHER INFORMATION CONTACT:
Eliza Savage, Division of Migratory Bird
Management, U.S. Fish and Wildlife
Service, at 703–358–2329, or via e-mail
at: Eliza_Savage@fws.gov.
SUPPLEMENTARY INFORMATION:
DATES:
DEPARTMENT OF THE INTERIOR
Background
Fish and Wildlife Service
On February 16, 2006, we published
in the Federal Register a proposed rule
(71 FR 8265) to define ‘‘disturb’’ under
the Bald and Golden Eagle Protection
Act (BGEPA) (16 U.S.C. 668–668d). The
proposed rule would add a definition
for ‘‘disturb’’ to regulations at 50 CFR
22.3. We proposed this action in
anticipation of possible removal
(delisting) of the bald eagle in the 48
contiguous States from the List of
Endangered and Threatened Wildlife
under the Endangered Species Act (16
U.S.C. 1531 et seq.). If the bald eagle is
delisted, BGEPA will become the
primary law protecting bald eagles. The
purpose of the proposed rule is to define
the term ‘‘disturb’’ in a manner
consistent with the language and intent
of the BGEPA and thereby provide a
predictable standard to guide bald eagle
management following delisting.
We opened a public comment period
on the proposed rule until May 17,
2006. On May 16, 2006, we published
50 CFR Part 22
RIN 1018–AT94
Protection of Bald Eagles; Definition of
‘‘Disturb’’
Fish and Wildlife Service,
Interior.
ACTION: Proposed rule; reopening of the
comment period; notice of availability:
draft environmental assessment.
jlentini on PROD1PC65 with PROPOSAL
AGENCY:
SUMMARY: We, the U.S. Fish and
Wildlife Service (we or us), reopen the
comment period for our proposed rule,
and announce the availability of a Draft
Environmental Assessment (DEA)
evaluating the possible effects of
defining ‘‘disturb’’ under the Bald and
Golden Eagle Protection Act. We
prepared the DEA as part of the National
Environmental Policy Act process. The
analysis of our preferred alternative is
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74483
a notice to extend the comment period
until June 19, 2006 (71 FR 28294).
In the February 16, 2006, proposed
rule, we stated that we would prepare
an environmental assessment pursuant
to the National Environmental Policy
Act (42 U.S.C. 4321 et seq.) if warranted.
We have prepared a draft environmental
assessment (DEA), which we now make
available for public comment. In the
DEA, we considered four alternatives for
the definition of ‘‘disturb,’’ as applied to
bald eagles and golden eagles.
Under Alternative 1, we would not
define ‘‘disturb.’’ Disturbance would
remain a prohibited act under the Bald
and Golden Eagle Protection Act (16
U.S.C. 668–668d), without further
regulatory interpretation. Under
Alternative 2, the definition of ‘‘disturb’’
would be based on immediate effects to
individual birds. We would define
‘‘disturb’’ as having a direct effect, as
evinced by immediate behavioral
response on the part of a bald eagle or
a golden eagle, without consideration
for secondary, biologically significant
events. Alternative 3 is to define
‘‘disturb’’ to encompass effects to
individual birds while requiring a
biological impact. Under this
alternative, we would define ‘‘disturb’’
as ‘‘to agitate or bother a bald or golden
eagle to the degree that causes (i) injury
or death to an eagle (including chicks or
eggs) due to interference with normal
breeding, feeding, or sheltering
behavior, or (ii) nest abandonment.’’
This is the preferred alternative. It has
been modified from our February, 2006
proposed rulemaking for purposes of
clarification. Alternative 4 is to define
disturb such that the disturbing action
must be intentionally directed at eagles
and cause injury or death.
Public Comments
When submitting comments, please
include your name and return address,
and identify your comments as
pertaining to RIN 1018–AT94. Submit
comments by only one method; do not
send duplicate submissions. We prefer
that comments be submitted
electronically. To facilitate our
compilation of the Administrative
Record for this action, if you send
written comments, you must submit
them on 81⁄2 inch by 11 inch paper.
Addresses are listed in the ADDRESSES
section near the beginning of this
document.
Our practice is to make comments,
including names and addresses of
respondents, available for public review
by appointment during normal business
hours. Individual respondents may
request that we withhold their home
addresses from the rulemaking record,
E:\FR\FM\12DEP1.SGM
12DEP1
Agencies
[Federal Register Volume 71, Number 238 (Tuesday, December 12, 2006)]
[Proposed Rules]
[Pages 74482-74483]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-21030]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-152043-05]
RIN 1545-BF14
Reduction in Taxable Income for Housing Hurricane Katrina
Displaced Individuals
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the reduction in taxable income under section 302 of the Katrina
Emergency Tax Relief Act of 2005. The regulations affect taxpayers that
provide housing in their principal residences to individuals displaced
by Hurricane Katrina. The text of those regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments must be received by March 12,
2007.
ADDRESSES: Send submissions to: CC:PA:LPD:RU (REG-152043-05), Internal
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044.
Submissions may be hand-delivered Monday through Friday between the
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-152043-05), Courier's
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW.,
Washington, DC. Alternatively, taxpayers may submit comments
electronically via the IRS Internet site at https://www.irs.gov/regs or
the Federal eRulemaking Portal at https://www.regulations.gov (IRS REG-
152043-05).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Marnette M. Myers, (202) 622-4920 (not a toll-free number); concerning
submission of comments and/or to request a public hearing, Richard
Hurst at Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION:
Background
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend the Income Tax Regulations (26 CFR
part 1). The text of those regulations also serves as the text of these
proposed regulations. The preamble to the temporary regulations
explains the amendments.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866. Therefore, a regulatory assessment is not required. It also has
been determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to these regulations, and, because
the regulations do not impose a collection of information on small
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not
apply. Pursuant to section 7805(f) of the Code, this notice of proposed
rulemaking will be submitted to the Chief Counsel for Advocacy of the
Small Business Administration for comment on its impact on small
business.
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written comments (a signed original
and eight (8) copies) or electronic comments that are submitted timely
to the IRS. The IRS and Treasury Department specifically request
comments on the clarity of the proposed rule and how it may be made
easier to understand. All comments will be available for public
inspection and copying. A public hearing will be scheduled if requested
in writing by any person that timely submits written comments. If a
public hearing is scheduled, notice of the date,
[[Page 74483]]
time and place for the public hearing will be published in the Federal
Register.
Drafting Information
The principal author of these regulations is Marnette M. Myers of
the Office of Associate Chief Counsel (Income Tax & Accounting).
However, other personnel from the IRS and Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 1 is proposed to be amended as follows:
PART 1--INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read,
in part, as follows:
Authority: 26 U.S.C. 7805 * * *.
Par. 2. Section 1.9300-1 is added to read as follows:
[The text of proposed Sec. 1.9300-1 is the same as the text of Sec.
1.9300-1T published elsewhere in this issue of the Federal Register.]
Linda M. Kroening,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. E6-21030 Filed 12-11-06; 8:45 am]
BILLING CODE 4830-01-P