Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement; Correction, 11644 [E9-5950]
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Federal Register / Vol. 74, No. 52 / Thursday, March 19, 2009 / Rules and Regulations
List of Subjects in 21 CFR Part 522
Animal drugs.
■ Therefore, under the Federal Food,
Drug, and Cosmetic Act and under
authority delegated to the Commissioner
of Food and Drugs and redelegated to
the Center for Veterinary Medicine, 21
CFR part 522 is amended as follows:
PART 522—IMPLANTATION OR
INJECTABLE DOSAGE FORM NEW
ANIMAL DRUGS
FOR FURTHER INFORMATION CONTACT:
Kenneth P. Christman, (202) 435–5265
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
1. The authority citation for 21 CFR
part 522 continues to read as follows:
■
Background
Authority: 21 U.S.C. 360b.
§ 522.2640
■
The final and temporary regulations
that are the subject of this document are
under sections 367 and 482 of the
Internal Revenue Code.
[Removed]
2. Remove § 522.2640.
§ 522.2640a
[Redesignated as § 522.2640]
3. Redesignate § 522.2640a as
§ 522.2640.
■
§ 522.2640
address issues that have arisen in
administering the current regulations.
The temporary regulations affect
domestic and foreign entities that enter
into cost sharing arrangements
described in the temporary regulations.
DATES: This correction is effective
March 19, 2009, and is applicable on
January 5, 2009.
[Amended]
4. In the newly redesignated
§ 522.2640, remove ‘‘injection’’ from the
section heading; remove and reserve
paragraph (c); and in paragraph
(e)(1)(ii), remove ‘‘Corynebacterium
pyogenes’’ both times it appears and in
its place add ‘‘Arcanobacterium
pyogenes’’.
■
Dated: March 13, 2009.
Steven D. Vaughn,
Director, Office of New Animal Drug
Evaluation, Center for Veterinary Medicine.
[FR Doc. E9–6009 Filed 3–18–09; 8:45 am]
BILLING CODE 4160–01–S
Need for Correction
As published, final and temporary
regulations (TD 9441) contains 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
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 * * *
■ Par. 2. Section 1.482–0T is amended
by removing and reserving the entry of
§ 1.482–7T(h)(3)(vi)(B) and revising the
entry of § 1.482–7T(i)(6)(vi)(B) to read as
follows:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9441]
§ 1.482–0T Outline of regulations under
section 482 (temporary).
RIN 1545–BI46
*
Section 482: Methods To Determine
Taxable Income in Connection With a
Cost Sharing Arrangement; Correction
mstockstill on PROD1PC66 with RULES
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains a
correction to a correcting amendment
for final and temporary regulations (TD
9441) that were published in the
Federal Register on Thursday, March 5,
2009 (74 FR 9570) providing further
guidance and clarification regarding
methods under section 482 to determine
taxable income in connection with a
cost sharing arrangement in order to
VerDate Nov<24>2008
18:17 Mar 18, 2009
Jkt 217001
*
*
*
*
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 54
[TD 9447]
RIN 1545–BG80
Automatic Contribution Arrangements;
Correction
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final regulations.
SUMMARY: This document contains a
correction to final regulations (TD 9447)
that were published in the Federal
Register on Tuesday, February 24, 2009
(74 FR 8200) relating to automatic
contribution arrangements. These
regulations affect administrators of,
employers maintaining, participants in,
and beneficiaries of section 401(k) plans
and other eligible plans that include an
automatic contribution arrangement.
DATES: This correction is effective on
March 19, 2009, and is applicable on
February 24, 2009.
FOR FURTHER INFORMATION CONTACT:
R. Lisa Mojiri-Azad, Dana Barry, or
William D. Gibbs at (202) 622–3860 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations that are the
subject of this document are under
sections 401, 402, 411, 414, and 4979 of
the Internal Revenue Code.
Need for Correction
As published, final regulations (TD
9447) contains an error that may prove
to be misleading and is in need of
clarification.
Correction of Publication
*
*
*
*
(i) * * *
(6) * * *
(vi) * * *
(B) Circumstances in which Periodic
Trigger deemed not to occur.
*
*
*
*
*
Accordingly, the publication of the
final regulations (TD 9447), which was
the subject of FR Doc. E9–3716, is
corrected as follows:
On page 8206, column 1, in the
preamble, under the paragraph heading
‘‘D. Permissible Withdrawal’’, fourth
paragraph of the column, last line of the
paragraph, the language ‘‘section
3405(a).’’ is corrected to read ‘‘section
3405(b).’’.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E9–5950 Filed 3–18–09; 8:45 am]
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E9–5952 Filed 3–18–09; 8:45 am]
BILLING CODE 4830–01–P
BILLING CODE 4830–01–P
§ 1.482–7T Methods to determine taxable
income in connection with a cost sharing
arrangement (temporary).
*
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]]>Agencies
[Federal Register Volume 74, Number 52 (Thursday, March 19, 2009)]
[Rules and Regulations]
[Page 11644]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-5950]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9441]
RIN 1545-BI46
Section 482: Methods To Determine Taxable Income in Connection
With a Cost Sharing Arrangement; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to a correcting amendment
for final and temporary regulations (TD 9441) that were published in
the Federal Register on Thursday, March 5, 2009 (74 FR 9570) providing
further guidance and clarification regarding methods under section 482
to determine taxable income in connection with a cost sharing
arrangement in order to address issues that have arisen in
administering the current regulations. The temporary regulations affect
domestic and foreign entities that enter into cost sharing arrangements
described in the temporary regulations.
DATES: This correction is effective March 19, 2009, and is applicable
on January 5, 2009.
FOR FURTHER INFORMATION CONTACT: Kenneth P. Christman, (202) 435-5265
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations that are the subject of this
document are under sections 367 and 482 of the Internal Revenue Code.
Need for Correction
As published, final and temporary regulations (TD 9441) contains 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 1.482-0T is amended by removing and reserving the entry
of Sec. 1.482-7T(h)(3)(vi)(B) and revising the entry of Sec. 1.482-
7T(i)(6)(vi)(B) to read as follows:
Sec. 1.482-0T Outline of regulations under section 482 (temporary).
* * * * *
Sec. 1.482-7T Methods to determine taxable income in connection with
a cost sharing arrangement (temporary).
* * * * *
(i) * * *
(6) * * *
(vi) * * *
(B) Circumstances in which Periodic Trigger deemed not to occur.
* * * * *
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-5950 Filed 3-18-09; 8:45 am]
BILLING CODE 4830-01-P
