Disclosure of Return Information to the Bureau of the Census, 74192-74193 [E7-25129]
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74192
Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations
additional item of return information
that may be disclosed to the Bureau of
the Census (Bureau). The regulation
adds one item of return information for
I Par. 4. The authority citation for part
use in the Bureau’s annual Survey of
602 continues to read as follows:
Industrial Research and Development.
The temporary regulation provides
Authority: 26 U.S.C. 7805.
guidance to IRS personnel responsible
I Par. 5. In § 602.101, paragraph (b) is
for disclosing the information. This
amended by adding the following
regulation facilitates the assistance of
entries in numerical order to the table
the IRS to the Bureau in its statistics
to read as follows:
programs and requires no action by
taxpayers and has no effect on their tax
§ 602.101 OMB control numbers.
liabilities. The text of the temporary
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regulation also serves as the text of the
(b) * * *
proposed regulation (REG–147832–07)
set forth in the Proposed Rules section
CFR part or section where
Current OMB
identified and described
Control No.
in this issue of the Federal Register.
DATES: Effective Date: This regulation is
effective on December 31, 2007.
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Applicability Date: For dates of
1.468A–3T ............................
1545–1269 applicability, see § 301.6103(j)(1)–1T(e).
1545–1378 FOR FURTHER INFORMATION CONTACT:
1545–1511 Glenn Melcher, (202) 622–4570 (not a
toll-free number).
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SUPPLEMENTARY INFORMATION:
PART 602—OMB CONTROL NUMBERS
UNDER THE PAPERWORK
REDUCTION ACT
Background
Under section 6103(j)(1)(A), upon
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written request from the Secretary of
1.468A–7T ............................
1545–0954 Commerce, the Treasury Secretary is to
1545–1511 furnish to the Bureau of the Census
(Bureau) return information as may be
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prescribed by Treasury regulations for
the purpose of, but only to the extent
1.468A–3T(h), 1.468A–7T,
necessary in, structuring censuses and
and 1.468A–8T(d) .............
1545–2091
conducting related statistical activities
authorized by law. Section
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301.6103(j)(1)–1 of the regulations
further defines such purposes by
reference to 13 U.S.C. chapter 5 and
Approved: November 27, 2007.
provides an itemized description of the
Kevin M. Brown,
return information authorized to be
Deputy Commissioner for Services and
disclosed for such purposes.
Enforcement.
This document adopts a temporary
Eric Solomon,
regulation that authorizes the IRS to
Assistant Secretary of the Treasury (Tax
disclose an additional item of return
Policy).
information, which has been requested
[FR Doc. E7–25223 Filed 12–28–07; 8:45 am]
by the Secretary of Commerce, that is
necessary for the Bureau’s annual
BILLING CODE 4830–01–P
Survey of Industrial Research and
Development.
DEPARTMENT OF THE TREASURY
The temporary regulation in this issue
of the Federal Register amends the
Internal Revenue Service
Procedure and Administration
Regulations (26 CFR part 301) relating to
26 CFR Part 301
Internal Revenue Code (Code) section
6103(j)(1)(A). This amendment to the
[TD 9373]
regulation contains rules relating to the
RIN 1545–BH30
disclosure of return information
reflected on returns to officers and
Disclosure of Return Information to the
employees of the Department of
Bureau of the Census
Commerce for structuring censuses and
conducting related statistical activities
AGENCY: Internal Revenue Service (IRS),
authorized by law.
Treasury.
ACTION: Temporary regulation.
Explanation of Provisions
mstockstill on PROD1PC66 with RULES
1.468A–4T ............................
1545–0954
SUMMARY: This document contains a
temporary regulation that adds an
VerDate Aug<31>2005
17:23 Dec 28, 2007
Jkt 214001
By letter dated February 6, 2006, the
Secretary of Commerce requested that
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Fmt 4700
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an additional item of return information
be disclosed to the Bureau for purposes
related to the Bureau’s annual Survey of
Industrial Research and Development.
Specifically, the Secretary of Commerce
requested categorical information on
total qualified research expenses in
three ranges: Greater than zero, but less
than $1 million; greater than or equal to
$1 million, but less than $3 million;
and, greater than or equal to $3 million.
The request indicates that because of the
small number of companies with
research and development expenses it is
difficult to design an efficient sample
that produces reliable estimates. Data on
total qualified research expenses from
the Form 6765, Credit for Increasing
Research Activities, will assist the
Bureau in identifying companies that
are actively engaged in research and
development activities for the annual
Survey of Industrial Research and
Development.
Special Analyses
It has been determined that this
Treasury decision 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 this regulation. For applicability of
the Regulatory Flexibility Act (5 U.S.C.
chapter 6), please refer to the crossreferenced notice of proposed
rulemaking published elsewhere in this
issue of the Federal Register. Pursuant
to section 7805(f) of the Code, this
regulation has been submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small business.
Drafting Information
The principal author of this
temporary regulation is Glenn Melcher,
Office of the Associate Chief Counsel
(Procedure & Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Amendments to the Regulations
Accordingly, 26 CFR part 301 is
amended as follows:
I
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
I
Authority: 26 U.S.C. 7805 * * *
E:\FR\FM\31DER1.SGM
31DER1
Federal Register / Vol. 72, No. 249 / Monday, December 31, 2007 / Rules and Regulations
Par. 2. Section 301.6103(j)(1)–1T is
amended by revising paragraphs (a), (b),
and (e) and removing paragraph (f) to
read as follows:
I
§ 301.6103(j)(1)–1T Disclosure of return
information reflected on returns to officers
and employees of the Department of
Commerce for certain statistical purposes
and related activities (temporary).
(a) through (b)(3)(xxiv) [Reserved]. For
further guidance, see § 301.6103(j)(1)–
1(a) and (b)(1) through (b)(3)(xxiv).
(xxv) From Form 6765 (when filed
with corporation income tax returns)—
total qualified research expenses.
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*
*
(e) Effective/applicability date. This
section is applicable to disclosures to
the Bureau of Economic Analysis on or
after July 6, 2006. The amendment to
paragraph (b)(3)(xxv) of this section is
applicable to disclosures to the Bureau
of the Census on or after December 31,
2007. The applicability of the
amendment to paragraph (b)(3)(xxv)
expires on or before December 28, 2010.
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
Approved: December 18, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. E7–25129 Filed 12–28–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF TRANSPORTATION
Federal Railroad Administration
49 CFR Part 219
[Docket No. 2001–11213, Notice No. 11]
RIN 2130–AA81
Alcohol and Drug Testing:
Determination of Minimum Random
Testing Rates for 2008
Federal Railroad
Administration (FRA), DOT.
ACTION: Notice of Determination.
mstockstill on PROD1PC66 with RULES
AGENCY:
SUMMARY: Using data from Management
Information System annual reports, FRA
has determined that the 2006 rail
industry random testing positive rates
were 0.60 percent for drugs and 0.13
percent for alcohol. Because the
industry-wide random drug testing
positive rate has remained below 1.0
percent for the last two years, the
Federal Railroad Administrator
(Administrator) has determined that the
minimum annual random drug testing
rate for the period January 1, 2008,
through December 31, 2008, will remain
VerDate Aug<31>2005
17:51 Dec 28, 2007
Jkt 214001
at 25 percent of covered railroad
employees. In addition, because the
industry-wide random alcohol testing
violation rate has remained below 0.5
percent for the last two years, the
Administrator has determined that the
minimum random alcohol testing rate
will remain at 10 percent of covered
railroad employees for the period
January 1, 2008, through December 31,
2008.
DATES: This notice is effective upon
publication.
FOR FURTHER INFORMATION CONTACT:
Lamar Allen, Alcohol and Drug Program
Manager, Office of Safety Enforcement,
Mail Stop 25, Federal Railroad
Administration, 1200 New Jersey
Avenue, SE., Washington, DC 20590,
(telephone 202 493–6313); or Kathy
Schnakenberg, FRA Alcohol/Drug
Program Specialist, (telephone 816 561–
2714).
SUPPLEMENTARY INFORMATION:
Administrator’s Determination of 2008
Minimum Random Drug and Alcohol
Testing Rates
In a final rule published on December
2, 1994 (59 FR 62218), FRA announced
that it will set future minimum random
drug and alcohol testing rates according
to the rail industry’s overall positive
rate, which is determined using annual
railroad drug and alcohol program data
taken from FRA’s Management
Information System. Based on this data,
the Administrator publishes a Federal
Register notice each year, announcing
the minimum random drug and alcohol
testing rates for the following year. See
49 CFR 219.602, 608.
Under this performance-based system,
FRA may lower the minimum random
drug testing rate to 25 percent of
covered railroad employees whenever
the industry-wide random drug positive
rate is less than 1.0 percent for two
calendar years while testing at a 50
percent minimum rate. For both drugs
and alcohol, FRA reserves the right to
consider other factors, such as the
number of positives in its post-accident
testing program, before deciding
whether to lower annual minimum
random testing rates. If the industrywide random drug positive rate is 1.0
percent or higher in any subsequent
calendar year, FRA will return the
minimum random drug testing rate to 50
percent of covered railroad employees.
If the industry-wide random alcohol
violation rate is less than 1.0 percent but
greater than 0.5 percent, the minimum
random alcohol testing rate will be 25
percent of covered railroad employees.
FRA will raise the minimum random
rate to 50 percent of covered railroad
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Fmt 4700
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74193
employees if the industry-wide random
alcohol violation rate is 1.0 percent or
higher in any subsequent calendar year.
FRA may lower the minimum random
alcohol testing rate to 10 percent of
covered railroad employees whenever
the industry-wide violation rate is less
than 0.5 percent for two calendar years
while testing at a higher rate.
In this notice, FRA announces that the
minimum random drug testing rate will
remain at 25 percent of covered railroad
employees for the period January 1,
2008, through December 31, 2008,
because the industry random drug
testing positive rate was below 1.0
percent for the last two years (.060 in
2006 and .073 in 2005). The minimum
random alcohol testing rate will remain
at 10 percent of covered railroad
employees for the period January 1,
2008, through December 31, 2008,
because the industry-wide violation rate
for alcohol has remained below 0.5
percent for the last two years (.013 in
2006 and .017 in 2005). Railroads
remain free, as always, to conduct
random testing at higher rates.
Issued in Washington, DC, on December
17, 2007.
Joseph H. Boardman,
Administrator.
[FR Doc. E7–25353 Filed 12–28–07; 8:45 am]
BILLING CODE 4910–06–P
DEPARTMENT OF COMMERCE
National Oceanic and Atmospheric
Administration
50 CFR Part 635
[Docket No. 070612190–7684–02]
RIN 0648–AV58
Atlantic Highly Migratory Species;
2008 Atlantic Bluefin Tuna Quota
Specifications and Effort Controls
National Marine Fisheries
Service (NMFS), National Oceanic and
Atmospheric Administration (NOAA),
Commerce.
ACTION: Final rule.
AGENCY:
SUMMARY: NMFS announces the final
rule to set 2008 fishing year
specifications for the Atlantic bluefin
tuna (BFT) fishery, including quotas for
each of the established domestic fishing
categories and effort controls for the
General category and Angling category.
This action is necessary to implement
recommendations of the International
Commission for the Conservation of
Atlantic Tunas (ICCAT), as required by
the Atlantic Tunas Convention Act
(ATCA), and to achieve domestic
E:\FR\FM\31DER1.SGM
31DER1
]]>Agencies
[Federal Register Volume 72, Number 249 (Monday, December 31, 2007)]
[Rules and Regulations]
[Pages 74192-74193]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-25129]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9373]
RIN 1545-BH30
Disclosure of Return Information to the Bureau of the Census
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Temporary regulation.
-----------------------------------------------------------------------
SUMMARY: This document contains a temporary regulation that adds an
additional item of return information that may be disclosed to the
Bureau of the Census (Bureau). The regulation adds one item of return
information for use in the Bureau's annual Survey of Industrial
Research and Development. The temporary regulation provides guidance to
IRS personnel responsible for disclosing the information. This
regulation facilitates the assistance of the IRS to the Bureau in its
statistics programs and requires no action by taxpayers and has no
effect on their tax liabilities. The text of the temporary regulation
also serves as the text of the proposed regulation (REG-147832-07) set
forth in the Proposed Rules section in this issue of the Federal
Register.
DATES: Effective Date: This regulation is effective on December 31,
2007.
Applicability Date: For dates of applicability, see Sec.
301.6103(j)(1)-1T(e).
FOR FURTHER INFORMATION CONTACT: Glenn Melcher, (202) 622-4570 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Under section 6103(j)(1)(A), upon written request from the
Secretary of Commerce, the Treasury Secretary is to furnish to the
Bureau of the Census (Bureau) return information as may be prescribed
by Treasury regulations for the purpose of, but only to the extent
necessary in, structuring censuses and conducting related statistical
activities authorized by law. Section 301.6103(j)(1)-1 of the
regulations further defines such purposes by reference to 13 U.S.C.
chapter 5 and provides an itemized description of the return
information authorized to be disclosed for such purposes.
This document adopts a temporary regulation that authorizes the IRS
to disclose an additional item of return information, which has been
requested by the Secretary of Commerce, that is necessary for the
Bureau's annual Survey of Industrial Research and Development.
The temporary regulation in this issue of the Federal Register
amends the Procedure and Administration Regulations (26 CFR part 301)
relating to Internal Revenue Code (Code) section 6103(j)(1)(A). This
amendment to the regulation contains rules relating to the disclosure
of return information reflected on returns to officers and employees of
the Department of Commerce for structuring censuses and conducting
related statistical activities authorized by law.
Explanation of Provisions
By letter dated February 6, 2006, the Secretary of Commerce
requested that an additional item of return information be disclosed to
the Bureau for purposes related to the Bureau's annual Survey of
Industrial Research and Development. Specifically, the Secretary of
Commerce requested categorical information on total qualified research
expenses in three ranges: Greater than zero, but less than $1 million;
greater than or equal to $1 million, but less than $3 million; and,
greater than or equal to $3 million. The request indicates that because
of the small number of companies with research and development expenses
it is difficult to design an efficient sample that produces reliable
estimates. Data on total qualified research expenses from the Form
6765, Credit for Increasing Research Activities, will assist the Bureau
in identifying companies that are actively engaged in research and
development activities for the annual Survey of Industrial Research and
Development.
Special Analyses
It has been determined that this Treasury decision 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 this regulation. For applicability
of the Regulatory Flexibility Act (5 U.S.C. chapter 6), please refer to
the cross-referenced notice of proposed rulemaking published elsewhere
in this issue of the Federal Register. Pursuant to section 7805(f) of
the Code, this regulation has been submitted to the Chief Counsel for
Advocacy of the Small Business Administration for comment on its impact
on small business.
Drafting Information
The principal author of this temporary regulation is Glenn Melcher,
Office of the Associate Chief Counsel (Procedure & Administration).
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Amendments to the Regulations
0
Accordingly, 26 CFR part 301 is amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
[[Page 74193]]
0
Par. 2. Section 301.6103(j)(1)-1T is amended by revising paragraphs
(a), (b), and (e) and removing paragraph (f) to read as follows:
Sec. 301.6103(j)(1)-1T Disclosure of return information reflected on
returns to officers and employees of the Department of Commerce for
certain statistical purposes and related activities (temporary).
(a) through (b)(3)(xxiv) [Reserved]. For further guidance, see
Sec. 301.6103(j)(1)-1(a) and (b)(1) through (b)(3)(xxiv).
(xxv) From Form 6765 (when filed with corporation income tax
returns)--total qualified research expenses.
* * * * *
(e) Effective/applicability date. This section is applicable to
disclosures to the Bureau of Economic Analysis on or after July 6,
2006. The amendment to paragraph (b)(3)(xxv) of this section is
applicable to disclosures to the Bureau of the Census on or after
December 31, 2007. The applicability of the amendment to paragraph
(b)(3)(xxv) expires on or before December 28, 2010.
Linda E. Stiff,
Deputy Commissioner for Services and Enforcement.
Approved: December 18, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax Policy).
[FR Doc. E7-25129 Filed 12-28-07; 8:45 am]
BILLING CODE 4830-01-P
