April 10, 2008 – Federal Register Recent Federal Regulation Documents

Results 51 - 100 of 122
Agency Information Collection Activities: Proposed Collection: Comment Request
Document Number: E8-7585-2
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, Health Resources and Services Administration
The Food and Drug Administration (FDA) is announcing the availability of a document entitled ``Guidance for FDA Reviewers and Sponsors: Content and Review of Chemistry, Manufacturing, and Control (CMC) Information for Human Gene Therapy Investigational New Drug Applications (INDs),'' dated April 2008. The guidance document provides to sponsors recommendations on the CMC information to include in an original IND for human gene therapy. In addition, the guidance provides instructions to FDA reviewers about the information to record and assess as part of the IND review. The guidance document announced in this notice finalizes the draft guidance of the same title dated November 2004.
Guidance for Food and Drug Administration Reviewers and Sponsors: Content and Review of Chemistry, Manufacturing, and Control Information for Human Gene Therapy Investigational New Drug Applications; Availability
Document Number: E8-7585
Type: Notice
Date: 2008-04-10
Agency: Food and Drug Administration, Department of Health and Human Services, Health Resources and Services Administration
The Food and Drug Administration (FDA) is announcing the availability of a document entitled ``Guidance for FDA Reviewers and Sponsors: Content and Review of Chemistry, Manufacturing, and Control (CMC) Information for Human Gene Therapy Investigational New Drug Applications (INDs),'' dated April 2008. The guidance document provides to sponsors recommendations on the CMC information to include in an original IND for human gene therapy. In addition, the guidance provides instructions to FDA reviewers about the information to record and assess as part of the IND review. The guidance document announced in this notice finalizes the draft guidance of the same title dated November 2004.
Alaska Native Claims Selection
Document Number: E8-7584
Type: Notice
Date: 2008-04-10
Agency: Department of the Interior, Bureau of Land Management, Land Management Bureau
As required by 43 CFR 2650.7(d), notice is hereby given that an appealable decision approving lands for conveyance pursuant to the Alaska Native Claims Settlement Act will be issued to Ounalashka Corporation. The lands are in the vicinity of Unalaska, Alaska, and are located in:
New Animal Drugs For Use in Animal Feed; Zilpaterol
Document Number: E8-7583
Type: Rule
Date: 2008-04-10
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA) is amending the animal drug regulations to reflect approval of a new animal drug application (NADA) filed by Intervet Inc. The NADA provides for use of approved, single-ingredient Type A medicated articles containing zilpaterol hydrochloride, monensin USP, and melengestrol acetate in three-way combination Type B and Type C medicated feeds for heifers fed in confinement for slaughter.
Power Reactor Security Requirements; Supplemental Proposed Rule
Document Number: E8-7582
Type: Proposed Rule
Date: 2008-04-10
Agency: Nuclear Regulatory Commission, Agencies and Commissions
The Nuclear Regulatory Commission (NRC) is proposing to add new provisions regarding licensee procedures for responding to notifications of potential aircraft threat and for the mitigation of the loss of large areas of their facilities due to large fires or explosions. These provisions were previously noticed for public comment in the October 26, 2006 (71 FR 62664) proposed power reactor security rulemaking. The NRC is publishing this supplemental proposed rule notice to obtain additional stakeholder feedback on the additional regulatory text that has been added to these provisions since the original proposed rule was published for comment.
Statement of Organization, Functions and Delegations of Authority
Document Number: E8-7581
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, Health Resources and Services Administration
The Health Resources and Services Administration published a Statement of Organization, Functions and Delegations of Authority document in the Federal Register of March 10, 2008 (73 FR 12742), regarding the Bureau of Health Professions. In section heading RP, Office of the Administrator, the title was incorrect. Correction
Subsistence Management Regulations for Public Lands in Alaska; Federal Subsistence Regional Advisory Council Membership
Document Number: E8-7580
Type: Rule
Date: 2008-04-10
Agency: Department of Agriculture, Forest Service, Fish and Wildlife Service, Department of the Interior
This document describes the membership makeup of Federal subsistence regional advisory councils established under subsistence management regulations. This document is the final step in an administrative action with respect to those regulations, made necessary because of an order entered by the U.S. District Court for Alaska. The U.S. District Court order made it necessary to give further consideration to alternative methods for assuring balance in membership for regional advisory councils and to provide a complete and thorough administrative record.
''Low Income Levels'' Used for Various Health Professions and Nursing Programs Included in Titles III, VII, and VIII of the Public Health Service Act
Document Number: E8-7579
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, Health Resources and Services Administration
The Health Resources and Services Administration (HRSA) is updating income levels used to identify a ``low income family'' for the purpose of determining eligibility for programs that provide health professions and nursing training for individuals from disadvantaged backgrounds. These various programs are included in Titles III, VII, and VIII of the Public Health Service Act. The Department periodically publishes in the Federal Register low income levels used to determine eligibility for grants and cooperative agreements to institutions providing training for (1) Disadvantaged individuals, (2) individuals from disadvantaged backgrounds, or (3) individuals from ``low income '' families.
Bureau of International Labor Affairs; Proposed Collection: Comment Request
Document Number: E8-7578
Type: Notice
Date: 2008-04-10
Agency: Department of Labor
The Department of Labor, as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 (PRA95) [44 U.S.C. 3506(c)(2)(A)]. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, the International Labor Affairs Bureau is soliciting comments concerning the proposed collection regarding the international child labor technical assistance program of the Office of Child Labor, Forced Labor, and Human Trafficking (OCFT). A copy of the proposed information collection request can be obtained by contacting the office listed below in the addresses section of this Notice.
Environmental Impact Statement: Salt Lake and Davis Counties, UT
Document Number: E8-7577
Type: Notice
Date: 2008-04-10
Agency: Federal Highway Administration, Department of Transportation
The FHWA is issuing this notice to advise the public that the effort to prepare an Environmental Impact Statement (EIS) for transportation improvements in the I-15 North Corridor from downtown Salt Lake City to Kaysville will be terminated.
Bureau of Health Professions; All Advisory Committee Meeting; Notice of Meeting
Document Number: E8-7576
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, Health Resources and Services Administration
Proposed Data Collections Submitted for Public Comment and Recommendations
Document Number: E8-7575
Type: Notice
Date: 2008-04-10
Agency: Centers for Disease Control and Prevention, Department of Health and Human Services
Council on Graduate Medical Education; Notice of Meeting
Document Number: E8-7573
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, Health Resources and Services Administration
Proposed Memorandum of Understanding (MOU) Assigning Environmental Responsibilities to the State of Utah
Document Number: E8-7572
Type: Notice
Date: 2008-04-10
Agency: Federal Highway Administration, Department of Transportation
This notice announces that the FHWA and the Utah Department of Transportation, have developed a proposed MOU, pursuant to 23 U.S.C. 326, under which the FHWA would assign to the State the FHWA's responsibility for determining whether a project is categorically excluded from preparation of an environmental assessment or an environmental impact statement under the National Environmental Policy Act of 1969, 42 U.S.C. 4321 et seq. (NEPA), and for carrying out certain other responsibilities for conducting environmental reviews, consultations, and related activities for Federal-aid highway projects. The public is invited to comment on any aspect of the proposed MOU, including the proposed designations of categorical exclusions and scope of environmental review, consultation and other activities to be assigned.
Agency Forms Undergoing Paperwork Reduction Act Review
Document Number: E8-7571
Type: Notice
Date: 2008-04-10
Agency: Centers for Disease Control and Prevention, Department of Health and Human Services
Post-Delisting Monitoring Plan for the Western Great Lakes Distinct Population Segment of the Gray Wolf (Canis lupus)
Document Number: E8-7570
Type: Notice
Date: 2008-04-10
Agency: Fish and Wildlife Service, Department of the Interior
We, the U.S. Fish and Wildlife Service (Service), announce the availability of the Post-delisting Monitoring Plan for the Western Great Lakes Distinct Population Segment of the Gray Wolf (Canis lupus) (Monitoring Plan). The status of the Distinct Population Segment (DPS) will be monitored over a 5-year period from 2007 through 2012, through annual evaluation of information collected by three states, other partners, and the Service.
Job Corps: Final Finding of No Significant Impact (FONSI) for the Proposed Job Corps Center To Be Located at College Avenue and 6th Street, Ottumwa, IA
Document Number: E8-7569
Type: Notice
Date: 2008-04-10
Agency: Office of the Secretary, Department of Labor
Pursuant to the Council on Environmental Quality Regulations (40 CFR part 1500-08) implementing procedural provisions of the National Environmental Policy Act (NEPA), the Department of Labor, Office of the Secretary (OSEC), in accordance with 29 CFR 11.11(d), gives final notice of the proposed construction of a new Job Corps Center located in Ottumwa, Iowa, and that this construction will not have a significant adverse impact on the environment. In accordance with 29 CFR 11.11(d) and 40 CFR 1501.4(e)(2), a preliminary FONSI for the new Job Corps Center was published in the February 1, 2008 Federal Register (73 FR Page 6209-6210). No comments were received regarding the preliminary FONSI. OSEC has reviewed the conclusion of the environmental assessment (EA), and agrees with the finding of no significant impact. This notice serves as the Final Finding of No Significant Impact for the new Job Corps Center located at College Avenue and 6th Street, Ottumwa, Iowa. The preliminary FONSI and the EA are adopted in final with no change.
Job Corps: Final Finding of No Significant Impact (FONSI) for the Proposed Job Corps Center To Be Located on Dunbarton Road, Manchester, NH
Document Number: E8-7568
Type: Notice
Date: 2008-04-10
Agency: Office of the Secretary, Department of Labor
Pursuant to the Council on Environmental Quality Regulations (40 CFR part 1500-08) implementing procedural provisions of the National Environmental Policy Act (NEPA), the Department of Labor, Office of the Secretary (OSEC), in accordance with 29 CFR 11.11(d), gives final notice of the proposed construction of a new Job Corps Center located in Manchester, New Hampshire, and that this construction will not have a significant adverse impact on the environment. In accordance with 29 CFR 11.11(d) and 40 CFR 1501.4(e)(2), a preliminary FONSI for the new Job Corps Center was published in the February 1, 2008 Federal Register (73 FR Pages 6208- 6209). No comments were received regarding the preliminary FONSI. OSEC has reviewed the conclusion of the environmental assessment (EA), and agrees with the finding of no significant impact. This notice serves as the Final Finding of No Significant Impact for the new Job Corps Center located on Dunbarton Road, Manchester, New Hampshire. The preliminary FONSI and the EA are adopted in final with no change.
Job Corps: Final Finding of No Significant Impact (FONSI) for the Proposed Job Corps Center To Be Located at 4000 Airport Road Approximately Two Miles Northwest of Riverton, WY
Document Number: E8-7567
Type: Notice
Date: 2008-04-10
Agency: Office of the Secretary, Department of Labor
Pursuant to the Council on Environmental Quality Regulations (40 CFR part 1500-08) implementing procedural provisions of the National Environmental Policy Act (NEPA), the Department of Labor, Office of the Secretary (OSEC), in accordance with 29 CFR 11.11(d), gives final notice of the proposed construction of a new Job Corps Center located at 4000 Airport Road approximately two miles northwest of Riverton, Wyoming, and that this construction will not have a significant adverse impact on the environment. In accordance with 29 CFR 11.11(d) and 40 CFR 1501.4(e)(2), a preliminary FONSI for the new Job Corps Center was published in the December 12, 2007 Federal Register (72 FR Page 70615-70616). No comments were received that related to the environmental findings of the preliminary FONSI. The Job Corps has reviewed the conclusion of the environmental assessment (EA), and agrees with the finding of no significant impact. This notice serves as the Final Finding of No Significant Impact for the new Job Corps Center located at 4000 Airport Road approximately two miles northwest of Riverton, Wyoming. The preliminary FONSI and the EA are adopted in final with no change.
Agency Forms Undergoing Paperwork Reduction Act Review
Document Number: E8-7566
Type: Notice
Date: 2008-04-10
Agency: Centers for Disease Control and Prevention, Department of Health and Human Services
Information Collection; Forest Landscape Value and Special Place Mapping for National Forest Planning
Document Number: E8-7565
Type: Notice
Date: 2008-04-10
Agency: Department of Agriculture, Forest Service
In accordance with the Paperwork Reduction Act of 1995, the Forest Service is seeking comments from all interested individuals and organizations on the new information collection, Forest Landscape Value and Special Place Mapping for National Forest Planning.
Receipt of an Application for an Incidental Take Permit for Residential Construction in Charlotte County, FL
Document Number: E8-7564
Type: Notice
Date: 2008-04-10
Agency: Fish and Wildlife Service, Department of the Interior
We, the Fish and Wildlife Service (Service), announce the availability of an incidental take permit (ITP) and Habitat Conservation Plan (HCP). Peter Mosel (applicant) requests an ITP pursuant to section 10(a)(1)(B) of the Endangered Species Act of 1973, as amended (Act). The applicant anticipates taking about 0.23 acre of Florida scrub-jay (Aphelocoma coerulescens) (scrub-jay) foraging and sheltering habitat incidental to lot preparation for the construction of a single-family residence and supporting infrastructure in Charlotte County, Florida (project). The applicant's HCP describes the mitigation and minimization measures proposed to address the effects of the project on the scrub-jay.
Proposed Data Collections Submitted for Public Comment and Recommendations
Document Number: E8-7560
Type: Notice
Date: 2008-04-10
Agency: Centers for Disease Control and Prevention, Department of Health and Human Services
Multiemployer Plan Funding Guidance; Correction
Document Number: E8-7558
Type: Proposed Rule
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document corrects a notice of proposed rulemaking (REG- 151135-07) that was published in the Federal Register on Tuesday, March 18, 2008 (73 FR 14417), that provides additional rules for certain multiemployer defined benefit plans that are in effect on July 16, 2006.
National Institute of Neurological Disorders and Stroke; Notice of Meeting
Document Number: E8-7556
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, National Institutes of Health
National Human Genome Research Institute; Notice of Closed Meeting
Document Number: E8-7554
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, National Institutes of Health
Submission for OMB Review; Comment Request
Document Number: E8-7546
Type: Notice
Date: 2008-04-10
Agency: Department of Education
The IC Clearance Official, Regulatory Information Management Services, Office of Management invites comments on the submission for OMB review as required by the Paperwork Reduction Act of 1995.
Notice of Proposed Information Collection Requests
Document Number: E8-7544
Type: Notice
Date: 2008-04-10
Agency: Department of Education
The IC Clearance Official, Regulatory Information Management Services, Office of Management, invites comments on the proposed information collection requests as required by the Paperwork Reduction Act of 1995.
Submission for OMB Review; Comment Request
Document Number: E8-7536
Type: Notice
Date: 2008-04-10
Agency: Department of Education
The IC Clearance Official, Regulatory Information Management Services, Office of Management invites comments on the submission for OMB review as required by the Paperwork Reduction Act of 1995.
Formations of, Acquisitions by, and Mergers of Bank Holding Companies
Document Number: E8-7534
Type: Notice
Date: 2008-04-10
Agency: Federal Reserve System, Agencies and Commissions
National Institute of Neurological Disorders and Stroke; Notice of Closed Meetings
Document Number: E8-7533
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, National Institutes of Health
National Institute on Deafness and Other Communication Disorders; Notice of Meeting
Document Number: E8-7532
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, National Institutes of Health
Proposed Collection; Comment Request for Notice 102132-05
Document Number: E8-7531
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 102132-05, Domestic Reinvestment Plans and Other Guidance under Section 965.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-7530
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-164754-01, Split-Dollar Life Insurance Arrangements.
Proposed Collection; Comment Request for Regulation Project
Document Number: E8-7529
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an existing final regulation, REG-119436-01 (TD 9171), New Markets Tax Credits.
National Institute of Biomedical Imaging and Bioengineering; Notice of Closed Meetings
Document Number: E8-7528
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, National Institutes of Health
National Institute of Allergy and Infectious Diseases; Notice of Closed Meetings
Document Number: E8-7527
Type: Notice
Date: 2008-04-10
Agency: Department of Health and Human Services, National Institutes of Health
Proposed Collection; Comment Request for Revenue Procedure 2002-23
Document Number: E8-7526
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2002-23, Taxation of Canadian Retirement Plans Under U.S.-Canada Income Tax Treaty.
Western Pacific Fishery Management Council; Public Meeting
Document Number: E8-7525
Type: Notice
Date: 2008-04-10
Agency: Department of Commerce, National Oceanic and Atmospheric Administration
The Western Pacific Fishery Management Council (Council) will hold meetings of its Pelagics Plan Team (PPT), in Honolulu, HI, to discuss fishery issues and develop recommendations for future management.
New England Fishery Management Council; Public Meeting
Document Number: E8-7524
Type: Notice
Date: 2008-04-10
Agency: Department of Commerce, National Oceanic and Atmospheric Administration
The New England Fishery Management Council's (Council) Herring Advisory Panel will meet to consider actions affecting New England fisheries in the exclusive economic zone (EEZ).
Caribbean Fishery Management Council (CFMC); Public Meeting
Document Number: E8-7523
Type: Notice
Date: 2008-04-10
Agency: Department of Commerce, National Oceanic and Atmospheric Administration
CFMC will host a meeting of the Council Coordination Committee (CCC), consisting of the Regional Fishery Management Council chairs, vice chairs, and executive directors on May 6-9, 2008. The intent of this meeting is to discuss issues of relevance to the Councils, including FY 2008 budget allocations, implementation of provisions from the Magnuson-Stevens Fishery Conservation and Management Reauthorization Act (MSRA), and scientific fisheries research activities, among others.
Proposed Collection; Comment Request for Revenue Procedure 99-17
Document Number: E8-7522
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 99-17, Mark to Market Election for Commodities Dealers and Securities and Commodities Traders.
Proposed Collection; Comment Request for Revenue Procedure 99-21
Document Number: E8-7521
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 99-21, Disability Suspension.
Notice of Lodging Proposed Consent Decree
Document Number: E8-7520
Type: Notice
Date: 2008-04-10
Agency: Department of Justice
Proposed Collection; Comment Request for Form 12114
Document Number: E8-7519
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 12114, Continuation Sheet for Item 16 (Additional Information) OF-306, Declaration for Federal Employment.
Agency Information Collection Activities: Proposed Collection; Comments Requested
Document Number: E8-7518
Type: Notice
Date: 2008-04-10
Agency: Department of Justice, Bureau of Alcohol, Tobacco, Firearms and Explosives, Alcohol, Tobacco, Firearms, and Explosives Bureau
Proposed Collection; Comment Request for Form 720X
Document Number: E8-7517
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 720X, Amended Quarterly Federal Excise Tax Return.
Proposed Collection; Comment Request for Form 12885
Document Number: E8-7516
Type: Notice
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 12885, Supplement to OF-612, Optional Application for Federal Employment.
Guidance Regarding Deduction and Capitalization of Expenditures Related to Tangible Property; Correction
Document Number: E8-7515
Type: Proposed Rule
Date: 2008-04-10
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains corrections to a notice of proposed rulemaking (REG-168745-03) that was published in the Federal Register on Monday, March 10, 2008 (73 FR 12838) explaining how section 263(a) of the Internal Revenue Code applies to amounts paid to acquire, produce, or improve tangible property. The proposed regulations clarify and expand the standards in the current regulations under section 263(a), as well as provide some bright-line tests (for example, a de minimis rule for acquisitions). The proposed regulations will affect all taxpayers that acquire, produce, or improve tangible property.
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