Alternative Simplified Credit under Section 41(c)(5), 34237-34239 [08-1363]
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34237
Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Proposed Rules
would not have federalism implications
under Executive Order 13132.
For the reasons discussed above, I
certify that this proposed regulation (1)
is not a ‘‘significant regulatory action’’
under Executive Order 12866; (2) is not
a ‘‘significant rule’’ under the DOT
Regulatory Policies and Procedures (44
FR 11034, February 26, 1979); and (3) if
promulgated, will not have a significant
economic impact, positive or negative,
on a substantial number of small entities
under the criteria of the Regulatory
Flexibility Act. A copy of the draft
regulatory evaluation prepared for this
action is contained in the Rules Docket.
A copy of it may be obtained by
contacting the Rules Docket at the
location provided under the caption
‘‘ADDRESSES.’’
List of Subjects in 14 CFR Part 39
Air transportation, Aircraft, Aviation
safety, Safety.
The Proposed Amendment
Accordingly, pursuant to the
authority delegated to me by the
Administrator, the Federal Aviation
Administration proposes to amend part
39 of the Federal Aviation Regulations
(14 CFR part 39) as follows:
PART 39—AIRWORTHINESS
DIRECTIVES
1. The authority citation for part 39
continues to read as follows:
Authority: 49 U.S.C. 106(g), 40113, 44701.
§ 39.13
[Amended]
2. Section 39.13 is amended by
adding the following new airworthiness
directive:
Boeing: Docket 2001–NM–237–AD.
Applicability: Model 767–200 and –300
series airplanes, line numbers 1 through 793
inclusive, certificated in any category;
equipped with door-mounted escape slide
systems.
Compliance: Required as indicated, unless
accomplished previously.
To prevent the escape slides and slide-rafts
of the forward and mid-cabin entry and
service doors from being too steep for
evacuation in the event that the airplane
rotates onto the aft fuselage into the extreme
tip-back condition, accomplish the following:
Replacement of Slide-Rafts
(a) Within 72 months after the effective
date of this AD, replace the applicable sliderafts at the applicable door or doors, and do
all other applicable actions including, but not
limited to, changing the latches, and
replacing or modifying the counterbalance
assemblies, by accomplishing all applicable
actions specified in the Accomplishment
Instructions in Boeing Service Bulletin 767–
25A0266, Revision 2, dated September 27,
2007.
Modification of the Firing Cable
(b) Within 72 months after the effective
date of this AD, do a general visual
inspection of the slide-raft(s) to determine if
supplier part number (P/N) 5A3294–1,
5A3294–2, 5A3295–1, or 5A3295–3 is
installed (Boeing P/N S416T214–3,
S416T214–4, S416T214–2, and S416T214–1,
respectively). Do the inspection in
accordance with the Accomplishment
Instructions of Boeing Alert Service Bulletin
767–25A0395, Revision 1, dated January 25,
2007. A review of airplane maintenance
records is acceptable in lieu of this
inspection if the P/N of the slide-raft can be
conclusively determined from that review.
(1) If no affected P/N is installed, no
further action is required by this paragraph.
(2) If any affected P/N is installed, before
further flight, lengthen the firing cable and
test the valve of the inflation trigger system
of the escape slide-raft in accordance with
the Accomplishment Instructions of Boeing
Alert Service Bulletin 767–25A0395,
Revision 1, dated January 25, 2007.
Note 1: Boeing Alert Service Bulletin 767–
25A0395, Revision 1, refers to Goodrich
Service Bulletin 5A3294/5A3295–25–362,
dated July 25, 2006, as an additional source
of service information for lengthening the
firing cable and testing the valve of the
inflation trigger system of the escape slideraft.
Credit for Actions Accomplished Previously
(c) Actions done before the effective date
of this AD in accordance with the service
bulletins listed in Table 1 of this AD are
acceptable for compliance with the
corresponding requirements of this AD.
TABLE 1.—PREVIOUS REVISIONS OF SERVICE BULLETINS
Boeing Alert Service Bulletin
Revision level
767–25A0266 ........................................................................
767–25A0395 ........................................................................
1 ...........................................................................................
Original .................................................................................
Alternative Methods of Compliance
DEPARTMENT OF THE TREASURY
jlentini on PROD1PC65 with PROPOSALS
(d)(1) The Manager, Seattle Aircraft
Certification Office (ACO), FAA, has the
authority to approve AMOCs for this AD, if
requested in accordance with the procedures
found in 14 CFR 39.19.
(2) To request a different method of
compliance or a different compliance time
for this AD, follow the procedures in 14 CFR
39.19. Before using any approved AMOC on
any airplane to which the AMOC applies,
notify your appropriate principal inspector
(PI) in the FAA Flight Standards District
Office (FSDO), or lacking a PI, your local
FSDO.
Issued in Renton, Washington, on June 5,
2008.
Michael J. Kaszycki,
Acting Manager, Transport Airplane
Directorate, Aircraft Certification Service.
[FR Doc. E8–13579 Filed 6–16–08; 8:45 am]
BILLING CODE 4910–13–P
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Internal Revenue Service
26 CFR Part 1
[REG–149405–07]
RIN 1545–BH32
Alternative Simplified Credit under
Section 41(c)(5)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations and notice of public hearing.
AGENCY:
SUMMARY: In the Rules and Regulations
section in this issue of the Federal
Register, the IRS is issuing temporary
regulations relating to the election and
calculation of the alternative simplified
credit under section 41(c)(5) of the
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Sfmt 4702
Date
December 4, 2006.
August 31, 2006.
Internal Revenue Code (ASC). The
regulations implement changes to the
credit for increasing research activities
under section 41 made by the Tax Relief
and Health Care Act of 2006 and will
affect certain taxpayers claiming the
section 41 credit. The text of those
regulations also serves as the text of
these proposed regulations. This
document also provides notice of a
public hearing on these proposed
regulations.
Written or electronic comments
must be received by September 15,
2008. Outlines of topics to be discussed
at the public hearing scheduled for
September 25, 2008, must be received
by September 4, 2008.
DATES:
Send submissions to:
CC:PA:LPD:PR (REG–149405–07), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
ADDRESSES:
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34238
Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Proposed Rules
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–149405–07),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC, or sent
electronically via the Federal
eRulemaking Portal at https://
www.regulations.gov (IRS REG–149405–
07). The public hearing will be held in
the IRS Auditorium, Internal Revenue
Building, 1111 Constitution Avenue,
NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
David Selig, (202) 622–3040; concerning
submission of comments, the hearing,
and/or to be placed on the building
access list to attend the hearing, Regina
Johnson, (202) 622–7180 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
jlentini on PROD1PC65 with PROPOSALS
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) relating
to section 41. The temporary regulations
provide guidance concerning the
election and calculation of the
alternative simplified credit under
section 41(c)(5). The text of those
regulations also serves as the text of
these proposed regulations. The
preamble to the temporary regulations
explains these proposed regulations.
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. It is hereby
certified that these regulations will not
have a significant economic impact on
a substantial number of small entities.
Although a substantial number of small
entities may make an election under
these regulations, any economic impact
is minimal because an election under
these regulations generally will simplify
the calculation of the credit and may
result in a benefit to the taxpayer.
Accordingly, a regulatory flexibility
analysis under the Regulatory
Flexibility Act (5 U.S.C. chapter 6) is
not required. Pursuant to section 7805(f)
of the Internal Revenue Code, these
regulations will be submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on their impact on small business.
VerDate Aug<31>2005
16:08 Jun 16, 2008
Jkt 214001
Comments and 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. All
comments will be available for public
inspection and copying. The IRS and
the Treasury Department invite
taxpayers to submit comments on the
proposed regulations and issues relating
to the election and calculation of the
ASC under section 41(c)(5). In
particular, the IRS and the Treasury
Department encourage taxpayers to
submit comments on the following
issues:
Should the regulations allow a
controlled group to make an election to
use the ASC both for computation of the
group credit and computation of every
member’s stand-alone entity credit, even
if the ASC does not provide the greatest
stand-alone entity credit?
If so, how should that election be
made and by whom?
What relief should be made available
to taxpayers that have used
methodologies inconsistent with the
short taxable year rules provided in
these regulations on tax returns filed
after the effective date of section 41(c)(5)
and prior to the publication of these
regulations?
A public hearing has been scheduled
for September 25, 2008, at 10 a.m. in the
IRS Auditorium, Internal Revenue
Building, 1111 Constitution Avenue,
NW., Washington, DC. Due to building
security procedures, visitors must enter
at the Constitution Avenue entrance. In
addition, all visitors must present photo
identification to enter the building.
Because of access restrictions, visitors
will not be admitted beyond the
immediate entrance area more than 30
minutes before the hearing starts. For
information about having your name
placed on the building access list to
attend the hearing, see the FOR FURTHER
INFORMATION CONTACT section of this
preamble.
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who wish
to present oral comments at the hearing
must submit electronic or written
comments by September 15, 2008, and
an outline of the topics to be discussed
and the time to be devoted to each topic
(a signed original and eight (8) copies)
by September 4, 2008. A period of 10
minutes will be allotted to each person
for making comments. An agenda
showing the scheduling of the speakers
will be prepared after the deadline for
receiving outlines has passed. Copies of
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the agenda will be available free of
charge at the hearing.
Drafting Information
The principal author of these
regulations is David Selig, Office of
Associate Chief Counsel (Passthroughs
and Special Industries). However, other
personnel from the IRS and the 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 is amended by adding entries
in numerical order to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.41–8 also issued under 26 U.S.C.
41(c)(4)(B); Section 1.41–9 also issued under
26 U.S.C. 41(c)(5)(C); * * *
Par. 2. Section 1.41–6 is amended by
revising paragraphs (b)(1), (c)(2), (e) and
(j) to read as follows:
§ 1.41–6
Aggregation of expenditures.
*
*
*
*
*
(b)(1) [The text of the proposed
amendment to § 1.41–6(b)(1) is the same
as the text of § 1.41–6T(b)(1) published
elsewhere in this issue of the Federal
Register.]
*
*
*
*
*
(c) * * *
(2) [The text of the proposed
amendment to § 1.41–6(c)(2) is the same
as the text of § 1.41–6T(c)(2) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(e) [The text of the proposed
amendment to § 1.41–6(e) is the same as
the text of § 1.41–6T(e) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(j) [The text of the proposed
amendment to § 1.41–6(j) is the same as
the text of § 1.41–6T(j) published
elsewhere in this issue of the Federal
Register].
Par. 3. Section 1.41–8 is amended by
revising paragraphs (b)(2), (b)(3), (b)(4)
and (b)(5) to read as follows:
§ 1.41–8
Alternative incremental credit.
*
*
*
*
*
(b)(2) through (b)(5) [The text of
proposed § 1.41–8(b)(2) through (b)(5) is
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Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Proposed Rules
the same as the text of § 1.41–8T(b)(2)
through (b)(5) published elsewhere in
this issue of the Federal Register.]
*
*
*
*
*
Par. 4. Section 1.41–9 is added to read
as follows:
§ 1.41–9
Alternative simplified credit.
[The text of proposed § 1.41–9 is the
same as the text of § 1.41–9T (a) through
(d) published elsewhere in this issue of
the Federal Register.]
Steven T. Miller,
Acting Deputy Commissioner for Services and
Enforcement.
[FR Doc. 08–1363 Filed 6–13–08; 11:51am]
BILLING CODE 4830–01–P
DEPARTMENT OF AGRICULTURE
Forest Service
36 CFR Parts 223, 228, 261, 292, and
293
Regulatory Flexibility Act
Assessment—Locatable Minerals
Operations
Forest Service, USDA.
Notice of proposed rulemaking;
request for comment.
AGENCY:
ACTION:
SUMMARY: The Forest Service published
in the Federal Register a proposed rule
to revise the regulations for locatable
minerals operations conducted on
National Forest System lands. The
proposed rule considered impacts to
small entities under Executive Order
13272 and the Small Business
Regulatory Enforcement Fairness Act of
1996 (SBREFA). However, the proposed
rule did not make available nor seek
comment on the small entities flexibility
assessment. This notice allows for
review and seeks comment on the
flexibility assessment.
DATES: Comments must be received, in
writing, on or before July 17, 2008.
ADDRESSES: Send written comments to
Forest Service, USDA, Attn: Director,
Minerals and Geology Management
(MGM) Staff, (2810), Mail Stop 1126,
Washington, DC 20250–1125; by
electronic mail to 36cfr228a@fs.fed.us;
by fax to (703) 605–1575. If comments
are sent by electronic mail or by fax, the
public is requested not to send
duplicate written comments via regular
mail. The public may inspect comments
received on the proposed rule in the
Office of the Director, MGM Staff, 5th
Floor, Rosslyn Plaza Central, 1601 North
Kent Street, Arlington, Virginia, on
business days between the hours of 8:30
a.m. and 4 p.m. Those wishing to
inspect comments are encouraged to call
ahead at (703) 605–4646 to facilitate
entry into the building.
FOR FURTHER INFORMATION CONTACT:
Mike Doran, Minerals and Geology
Management Staff, (208) 373–4132.
Individuals who use telecommunication
devices for the deaf (TDD) may call the
Federal Information Relay Service
(FIRS) at 1–800–877–8339 between 8
a.m. and 8 p.m., Eastern Standard Time,
Monday through Friday.
Individuals who use
telecommunication devices for the deaf
(TDD) may call the Federal Information
Relay Service (FIRS) at 1–800–877–8339
between 8 a.m. and 8 p.m., Eastern
Standard Time, Monday through Friday.
SUPPLEMENTARY INFORMATION: The
assessment follows.
Description of Small Entities Affected
The proposed rule (73 FR 15694, Mar.
25, 2008) would directly affect all
exploration and mining companies.
There are currently approximately 1,800
exploration and mining companies
34239
operating on the National Forests.
Seventy-five percent of these companies
are considered small business with less
than 500 employees. The size of these
1,260 small businesses range from one
person to 499 employees. Total
production ranges from zero production
for exploration companies to few
thousand dollars per year for very small
mining to several million dollars per
year for the larger mining companies.
Most mining companies require at least
20–25 percent profit to survive mining’s
volatile market.
Economic Impacts on Small Entities
Increased operating costs from the
proposed rule to small exploration and
mining companies is expected to be
insignificant since the small entities are
already working under the proposed
rule through current direction and
policy spelled out in the Forest Service
manual and handbooks. The proposed
rule codifies much of the existing
direction and policy.
The most direct costs from the
proposed regulations will come from
how much time and money is spent on
filling out and filing the required notice
of intent, cessation of operations, or an
operating plan. Table #1 records the
2007 annualized burden costs for an
operator.
The United States Geological Survey
(USGS) published earnings information
pertaining to locatable mineral
operations. That information can be
found in the Mineral Commodity
Summaries 2007. The USGS disclosed
that the estimated ‘‘Average weekly
earnings of production workers’’ for
metal mining in 2006 was $979. Based
on 40 hours a week and on an 8-hour
workday, the average hourly salary in
the locatable mineral arena is about
$24.48. This rate is reflected in Table
#1.
TABLE #1.—2007 ANNUALIZED BURDEN COSTS
Number of
respondents
Information collection
jlentini on PROD1PC65 with PROPOSALS
Plan of operations ....................................
Notice of intent .........................................
Cessation of operations ...........................
319
1,396
3
Each year the Forest Service surveys
the regional offices to get an estimate of
how many Plans of Operations and
Notices of Intents were received. The
latest figures indicate that 320 Plans of
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16:08 Jun 16, 2008
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Response
frequency
Hour burden
per collection
1
1
1
12
2
1
Operations and 415 Notices of Intent
were received in 2007. All of these
plans and notices came from small
entities.
Total estimated 2007 costs for small
entities to comply with the information
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Sfmt 4702
Total burden
hours
3,828
2,792
3
Annualized
costs
@$24.48/hour
$93,709
20,318
73
Cost per
respondent
$293.76
14.55
24.33
collection was $114,100. The estimated
additional information collection costs
for the proposed bonded notice are
reflected in Table #2.
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]]>Agencies
[Federal Register Volume 73, Number 117 (Tuesday, June 17, 2008)]
[Proposed Rules]
[Pages 34237-34239]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 08-1363]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-149405-07]
RIN 1545-BH32
Alternative Simplified Credit under Section 41(c)(5)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations and notice of public hearing.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section in this issue of the
Federal Register, the IRS is issuing temporary regulations relating to
the election and calculation of the alternative simplified credit under
section 41(c)(5) of the Internal Revenue Code (ASC). The regulations
implement changes to the credit for increasing research activities
under section 41 made by the Tax Relief and Health Care Act of 2006 and
will affect certain taxpayers claiming the section 41 credit. The text
of those regulations also serves as the text of these proposed
regulations. This document also provides notice of a public hearing on
these proposed regulations.
DATES: Written or electronic comments must be received by September 15,
2008. Outlines of topics to be discussed at the public hearing
scheduled for September 25, 2008, must be received by September 4,
2008.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-149405-07), room
5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station,
Washington,
[[Page 34238]]
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-149405-
07), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue, NW., Washington, DC, or sent electronically via the Federal
eRulemaking Portal at https://www.regulations.gov (IRS REG-149405-07).
The public hearing will be held in the IRS Auditorium, Internal Revenue
Building, 1111 Constitution Avenue, NW., Washington, DC.
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
David Selig, (202) 622-3040; concerning submission of comments, the
hearing, and/or to be placed on the building access list to attend the
hearing, Regina Johnson, (202) 622-7180 (not toll-free numbers).
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) relating to section 41. The temporary regulations provide
guidance concerning the election and calculation of the alternative
simplified credit under section 41(c)(5). The text of those regulations
also serves as the text of these proposed regulations. The preamble to
the temporary regulations explains these proposed regulations.
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. It is hereby
certified that these regulations will not have a significant economic
impact on a substantial number of small entities. Although a
substantial number of small entities may make an election under these
regulations, any economic impact is minimal because an election under
these regulations generally will simplify the calculation of the credit
and may result in a benefit to the taxpayer. Accordingly, a regulatory
flexibility analysis under the Regulatory Flexibility Act (5 U.S.C.
chapter 6) is not required. Pursuant to section 7805(f) of the Internal
Revenue Code, these regulations will be submitted to the Chief Counsel
for Advocacy of the Small Business Administration for comment on their
impact on small business.
Comments and 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. All comments will be available for public inspection and
copying. The IRS and the Treasury Department invite taxpayers to submit
comments on the proposed regulations and issues relating to the
election and calculation of the ASC under section 41(c)(5). In
particular, the IRS and the Treasury Department encourage taxpayers to
submit comments on the following issues:
Should the regulations allow a controlled group to make an election
to use the ASC both for computation of the group credit and computation
of every member's stand-alone entity credit, even if the ASC does not
provide the greatest stand-alone entity credit?
If so, how should that election be made and by whom?
What relief should be made available to taxpayers that have used
methodologies inconsistent with the short taxable year rules provided
in these regulations on tax returns filed after the effective date of
section 41(c)(5) and prior to the publication of these regulations?
A public hearing has been scheduled for September 25, 2008, at 10
a.m. in the IRS Auditorium, Internal Revenue Building, 1111
Constitution Avenue, NW., Washington, DC. Due to building security
procedures, visitors must enter at the Constitution Avenue entrance. In
addition, all visitors must present photo identification to enter the
building. Because of access restrictions, visitors will not be admitted
beyond the immediate entrance area more than 30 minutes before the
hearing starts. For information about having your name placed on the
building access list to attend the hearing, see the FOR FURTHER
INFORMATION CONTACT section of this preamble.
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing must submit electronic or
written comments by September 15, 2008, and an outline of the topics to
be discussed and the time to be devoted to each topic (a signed
original and eight (8) copies) by September 4, 2008. A period of 10
minutes will be allotted to each person for making comments. An agenda
showing the scheduling of the speakers will be prepared after the
deadline for receiving outlines has passed. Copies of the agenda will
be available free of charge at the hearing.
Drafting Information
The principal author of these regulations is David Selig, Office of
Associate Chief Counsel (Passthroughs and Special Industries). However,
other personnel from the IRS and the 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 is amended by adding
entries in numerical order to read in part as follows:
Authority: 26 U.S.C. 7805 * * *
Section 1.41-8 also issued under 26 U.S.C. 41(c)(4)(B); Section
1.41-9 also issued under 26 U.S.C. 41(c)(5)(C); * * *
Par. 2. Section 1.41-6 is amended by revising paragraphs (b)(1),
(c)(2), (e) and (j) to read as follows:
Sec. 1.41-6 Aggregation of expenditures.
* * * * *
(b)(1) [The text of the proposed amendment to Sec. 1.41-6(b)(1) is
the same as the text of Sec. 1.41-6T(b)(1) published elsewhere in this
issue of the Federal Register.]
* * * * *
(c) * * *
(2) [The text of the proposed amendment to Sec. 1.41-6(c)(2) is
the same as the text of Sec. 1.41-6T(c)(2) published elsewhere in this
issue of the Federal Register].
* * * * *
(e) [The text of the proposed amendment to Sec. 1.41-6(e) is the
same as the text of Sec. 1.41-6T(e) published elsewhere in this issue
of the Federal Register].
* * * * *
(j) [The text of the proposed amendment to Sec. 1.41-6(j) is the
same as the text of Sec. 1.41-6T(j) published elsewhere in this issue
of the Federal Register].
Par. 3. Section 1.41-8 is amended by revising paragraphs (b)(2),
(b)(3), (b)(4) and (b)(5) to read as follows:
Sec. 1.41-8 Alternative incremental credit.
* * * * *
(b)(2) through (b)(5) [The text of proposed Sec. 1.41-8(b)(2)
through (b)(5) is
[[Page 34239]]
the same as the text of Sec. 1.41-8T(b)(2) through (b)(5) published
elsewhere in this issue of the Federal Register.]
* * * * *
Par. 4. Section 1.41-9 is added to read as follows:
Sec. 1.41-9 Alternative simplified credit.
[The text of proposed Sec. 1.41-9 is the same as the text of Sec.
1.41-9T (a) through (d) published elsewhere in this issue of the
Federal Register.]
Steven T. Miller,
Acting Deputy Commissioner for Services and Enforcement.
[FR Doc. 08-1363 Filed 6-13-08; 11:51am]
BILLING CODE 4830-01-P
