Income, Excise, and Estate and Gift Taxes; Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984; Correction, 59501 [E8-23917]
Download as PDF
<![CDATA[
Federal Register / Vol. 73, No. 197 / Thursday, October 9, 2008 / Rules and Regulations
(h) The sale, purchase, or trade of, or
the offer to sell, purchase, or trade, by
a registered blood establishment that
qualifies as a health care entity any:
(1) Drug indicated for a bleeding or
clotting disorder, or anemia;
(2) Blood collection container
approved under section 505 of the act;
or
(3) Drug that is a blood derivative (or
a recombinant or synthetic form of a
blood derivative); as long as all of the
health care services that the
establishment provides are related to its
activities as a registered blood
establishment or the health care services
consist of collecting, processing, storing,
or administering human hematopoietic
stem/progenitor cells or performing
diagnostic testing of specimens
provided that these specimens are tested
together with specimens undergoing
routine donor testing. Blood
establishments relying on the exclusion
in this paragraph must satisfy all other
requirements of the act and this part
applicable to a wholesale distributor or
retail pharmacy.
(i) The sale, purchase, or trade of, or
the offer to sell, purchase, or trade, by
a comprehensive hemophilia diagnostic
treatment center that is receiving a grant
under section 501(a)(2) of the Social
Security Act and that qualifies as a
health care entity, any drug indicated
for a bleeding or clotting disorder, or
anemia, or any drug that is a blood
derivative (or a recombinant or
synthetic form of a blood derivative).
Comprehensive hemophilia diagnostic
treatment centers relying on the
exclusion in this paragraph must satisfy
all other requirements of the act and this
part applicable to a wholesale
distributor or retail pharmacy.
PART 205—GUIDELINES FOR STATE
LICENSING OF WHOLESALE
PRESCRIPTION DRUG DISTRIBUTORS
4. The authority citation for 21 CFR
part 205 continues to read as follows:
■
Definitions.
erowe on PROD1PC64 with RULES
*
*
*
*
(h) Health care entity means any
person that provides diagnostic,
medical, surgical, or dental treatment, or
chronic or rehabilitative care, but does
not include any retail pharmacy or any
wholesale distributor. Except as
provided in § 203.22(h) and (i) of this
chapter, a person cannot simultaneously
VerDate Aug<31>2005
15:31 Oct 08, 2008
Jkt 214001
BILLING CODE 4160–01–S
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
■
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 * * *
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8073]
Income, Excise, and Estate and Gift
Taxes; Effective Dates and Other
Issues Arising Under the Employee
Benefit Provisions of the Tax Reform
Act of 1984; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
SUMMARY: This document contains a
correction to temporary regulations (TD
8073) that were published in the
Federal Register on Tuesday, February
4, 1986 (51 FR 4312) relating to effective
dates and certain other issues arising
under sections 91, 223, and 511–561 of
the Tax Reform Act of 1984. This action
is necessary because of changes to the
applicable tax law made by the Tax
Reform Act of 1984. The temporary
regulations will affect qualified
employee benefit plans, welfare benefit
funds and employees receiving benefits
through such plans.
DATES: This correction is effective
October 9, 2008, and is applicable after
December 31, 1985.
FOR FURTHER INFORMATION CONTACT:
Melissa A. D’Ambrose, (202) 622–6080
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
The temporary regulations that are the
subject of this document are under
sections 72, 79, 125, 133, 402, 404, 419,
461, 463, 505, 512, and 1042 of the
Internal Revenue Code.
5. Section 205.3 is amended by
revising paragraph (h) to read as
follows:
■
*
Dated: October 3, 2008.
Jeffrey Shuren,
Associate Commissioner for Policy and
Planning.
[FR Doc. E8–24050 Filed 10–8–08; 8:45 am]
Background
Authority: 21 U.S.C. 351, 352, 353, 371,
374.
§ 205.3
be a ‘‘health care entity’’ and a retail
pharmacy or wholesale distributor.
59501
Need for Correction
As published, temporary regulations
(TD 8073) contain an error that may
prove to be misleading and is in need
of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
PO 00000
Frm 00023
Fmt 4700
Sfmt 4700
Par. 2. Section 1.512(a)–5T A–3: (b) is
amended by revising the second
sentence to read as follows:
■
§ 1.512(a)–5T Questions and answers
relating to the unrelated business taxable
income of organizations described in
paragraphs (9), (17) or (20) of section 501(c)
(temporary).
*
*
*
*
*
A–3: * * *
(b) * * * For purposes of section
512(a)(3)(B), member contributions
include both employee contributions
and employer contributions to the
VEBA, SUB, or GLSO.
*
*
*
*
*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E8–23917 Filed 10–8–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF DEFENSE
Office of the Secretary
[DOD–2007–OS–0025]
RIN 0790–AI08
32 CFR Part 112
Indebtedness of Military Personnel
Department of Defense.
Final rule.
AGENCY:
ACTION:
SUMMARY: This part contains uniform
Department of Defense policies for
indebtedness of military personnel. This
updated rule contains editorial changes
only as required for internal Department
of Defense mandated reconsideration
every five years.
DATES: Effective Date: This rule is
effective November 10, 2008.
FOR FURTHER INFORMATION CONTACT:
Lieutenant Colonel Tom Williams,
Office of the Deputy Under Secretary of
Defense for Program Integration, 4000
Defense Pentagon, Washington, DC
20301–4000.
SUPPLEMENTARY INFORMATION: The
proposed rule was published on April
17, 2007 at 72 FR 19136. One editorial
E:\FR\FM\09OCR1.SGM
09OCR1
]]>Agencies
[Federal Register Volume 73, Number 197 (Thursday, October 9, 2008)]
[Rules and Regulations]
[Page 59501]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-23917]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 8073]
Income, Excise, and Estate and Gift Taxes; Effective Dates and
Other Issues Arising Under the Employee Benefit Provisions of the Tax
Reform Act of 1984; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to temporary regulations
(TD 8073) that were published in the Federal Register on Tuesday,
February 4, 1986 (51 FR 4312) relating to effective dates and certain
other issues arising under sections 91, 223, and 511-561 of the Tax
Reform Act of 1984. This action is necessary because of changes to the
applicable tax law made by the Tax Reform Act of 1984. The temporary
regulations will affect qualified employee benefit plans, welfare
benefit funds and employees receiving benefits through such plans.
DATES: This correction is effective October 9, 2008, and is applicable
after December 31, 1985.
FOR FURTHER INFORMATION CONTACT: Melissa A. D'Ambrose, (202) 622-6080
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the subject of this document are
under sections 72, 79, 125, 133, 402, 404, 419, 461, 463, 505, 512, and
1042 of the Internal Revenue Code.
Need for Correction
As published, temporary regulations (TD 8073) contain an error that
may prove to be misleading and is in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read, in
part, as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 1.512(a)-5T A-3: (b) is amended by revising the second
sentence to read as follows:
Sec. 1.512(a)-5T Questions and answers relating to the unrelated
business taxable income of organizations described in paragraphs (9),
(17) or (20) of section 501(c) (temporary).
* * * * *
A-3: * * *
(b) * * * For purposes of section 512(a)(3)(B), member
contributions include both employee contributions and employer
contributions to the VEBA, SUB, or GLSO.
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-23917 Filed 10-8-08; 8:45 am]
BILLING CODE 4830-01-P
