Disregarded Entities and Excise Taxes, 46957-46958 [E9-21986]
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Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Proposed Rules
for raw meat and poultry products
enhanced with ‘‘natural’’ ingredients to
be allowed to bear an ‘‘all natural
ingredients’’ claim instead of a
‘‘natural’’ product claim.
• Finally, because of the large number
of comments that objected to the
addition of ingredients to meat and
poultry products labeled as ‘‘natural,’’
FSIS requests comments on whether the
claim ‘‘natural’’ should refer only to
raw, single-ingredient meat and poultry
products, i.e., cuts of meat and poultry
and ground meat and poultry.
5. Natural and Naturally Raised
• Given the number of comments that
suggested that the claim ‘‘natural’’ as
applied to meat and poultry products
should encompass the conditions under
which the source animals for these
products were raised, FSIS requests
comments on the issue and on how FSIS
and AMS can best achieve a consistent
approach to the claims ‘‘natural’’ and
‘‘naturally raised.’’
• FSIS also requests comment on
whether the Agency should adhere to its
traditional view that the claim ‘‘natural’’
relates only to the finished meat or
poultry product and not factor in how
the source livestock or poultry are
raised.
6. Carbon Monoxide
• FSIS requests comments on
whether the Agency’s position regarding
the use of carbon monoxide in the
packaging of meat products is
appropriate and should continue to be
applied in evaluating requests for
approval of ‘‘natural’’ claims.
cprice-sewell on DSK2BSOYB1PROD with PROPOSALS
7. Economic Effects
• FSIS requests comments on the
potential economic effects and burdens
of the various approaches on the use of
‘‘natural’’ claims that were presented in
this document.
Additional Public Notification
Public awareness of all segments of
rulemaking and policy development is
important. Consequently, in an effort to
ensure that minorities, women, and
persons with disabilities are aware of
this document, FSIS will announce it
online through the FSIS Web page
located at https://www.fsis.usda.gov/
regulations_&_policies/
2009_Notices_Index/index.asp. FSIS
will also make copies of this Federal
Register publication available through
the FSIS Constituent Update, which is
used to provide information regarding
FSIS policies, procedures, regulations,
Federal Register notices, FSIS public
meetings, recalls, and other types of
information that could affect or would
VerDate Nov<24>2008
15:22 Sep 11, 2009
Jkt 217001
be of interest to constituents and
stakeholders. The Update is
communicated via Listserv, a free
electronic mail subscription service for
industry, trade and farm groups,
consumer interest groups, health
professionals, and other individuals
who have asked to be included. The
Update is available on the FSIS Web
page. Through the Listserv and the Web
page, FSIS is able to provide
information to a much broader and more
diverse audience. In addition, FSIS
offers an e-mail subscription service that
provides automatic and customized
access to selected food safety news and
information. This service is available at
https://www.fsis.usda.gov/
news_and_events/email_subscription/.
Options range from recalls to export
information to regulations, directives
and notices.
Customers can add or delete
subscriptions themselves, and have the
option to password-protect their
accounts.
Done at Washington, DC, on September 9,
2009.
Alfred V. Almanza,
Administrator.
[FR Doc. E9–22036 Filed 9–11–09; 8:45 am]
BILLING CODE 3410–DM–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG–116614–08]
RIN 1545–BH90
Disregarded Entities and Excise Taxes
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
SUMMARY: In the Rules and Regulations
section of this issue of the Federal
Register, the IRS is issuing temporary
regulations clarifying that a singleowner eligible entity that is disregarded
as an entity separate from its owner for
any purpose, but regarded as a separate
entity for certain excise tax purposes, is
treated as a corporation for tax
administration purposes related to those
excise taxes. Those regulations also
make conforming changes to the tax
liability rule for disregarded entities and
the treatment of entity rule for
disregarded entities with respect to
employment taxes. The regulations
affect disregarded entities in general
and, in particular, disregarded entities
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Fmt 4702
Sfmt 4702
46957
that pay or pay over certain federal
excise taxes or that are required to be
registered by the IRS. The text of those
temporary regulations also serves as the
text of these proposed regulations.
DATES: Written or electronic comments
and requests for a public hearing must
be received by December 14, 2009.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–116614–08), room
5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, 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–116614–
08), 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–116614–
08).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Michael H. Beker, (202) 622–3070;
concerning the submissions of
comments and requests for a public
hearing, Richard Hurst, (202) 622–2949
(TDD telephone) (not toll-free numbers)
and his e-mail address is
Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
Temporary regulations in the Rules
and Regulations section of this issue of
the Federal Register amend 26 CFR part
301. The temporary regulations clarify
that a single-owner eligible entity that is
disregarded as an entity separate from
its owner for any purpose, but regarded
as a separate entity for certain excise tax
purposes, is treated as a corporation for
tax administrative purposes related to
those excise taxes (that is, excise taxes
reported on Form 720, ‘‘Quarterly
Federal Excise Tax Return;’’ Form 730,
‘‘Monthly Tax Return for Wagers;’’ Form
2290, ‘‘Heavy Highway Vehicle Use Tax
Return;’’ and Form 11–C, ‘‘Occupation
Tax and Registration Return for
Wagering;’’ excise tax refunds or
payments claimed on Form 8849,
‘‘Claim for Refund of Excise Taxes;’’ and
excise tax registrations on Form 637,
‘‘Application for Registration (For
Certain Excise Tax Activities).’’ The
temporary regulations also make
conforming changes to the tax liability
rule for disregarded entities in
§ 301.7701–2(c)(2)(iii) and the treatment
of entity rule for disregarded entities
with respect to employment taxes in
§ 301.7701–2(c)(2)(iv)(B). The text of
those temporary regulations also serves
as the text of these proposed
E:\FR\FM\14SEP1.SGM
14SEP1
46958
Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Proposed Rules
regulations. The preamble to the
temporary regulations explains the
temporary regulations and these
proposed regulations.
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
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
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations, and because these
regulations do not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Internal Revenue
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.
Comments and Requests for a 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. The
IRS and the Treasury Department
specifically request comments on the
clarity of the proposed rules and how
they may be made easier to understand.
All comments will be available for
public inspection and copying. A public
hearing may be scheduled if requested
by any person who timely submits
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the public hearing will be
published in the Federal Register.
Drafting Information
The principal author of these
regulations is Michael H. Beker, Office
of the Associate Chief Counsel
(Passthroughs and Special Industries).
However, other personnel from the IRS
and the Treasury Department
participated in their development.
cprice-sewell on DSK2BSOYB1PROD with PROPOSALS
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 301 is
proposed to be amended as follows:
VerDate Nov<24>2008
15:22 Sep 11, 2009
Jkt 217001
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.7701–2 is
amended by:
1. Revising paragraphs (c)(2)(iii) and
(c)(2)(iv)(B).
2. Redesignating paragraph (c)(2)(v)(B)
as paragraph (c)(2)(v)(C) and adding
new paragraph (c)(2)(v)(B).
3. In newly-designated paragraph
(c)(2)(v)(C), Example (iv) is added.
4. Revising paragraphs (e)(2), (e)(5)
and (e)(6).
The additions and revisions read as
follows:
§ 301.7701–2
definitions.
Business entities;
*
*
*
*
*
(c) * * *
(2) * * *
(iii) [The text of this proposed
amendment to § 301.7701–2(c)(2)(iii) is
the same as the text of § 301.7701–
2T(c)(2)(iii) published elsewhere in this
issue of the Federal Register].
(iv) * * *
(B) [The text of this proposed
amendment to § 301.7701–2(c)(2)(iv)(B)
is the same as the text of § 301.7701–
2T(c)(2)(iv)(B) published elsewhere in
this issue of the Federal Register].
*
*
*
*
*
(v) * * *
(B) [The text of this proposed
amendment to § 301.7701–2(c)(2)(v)(B)
is the same as the text of § 301.7701–
2T(c)(2)(v)(B) published elsewhere in
this issue of the Federal Register].
(C) * * * (iv) [The text of this
proposed amendment to § 301.77012(c)(2)(v)(C) Example (iv) is the same as
the text of § 301.7701–2T(c)(2)(v)(C)
Example (iv) published elsewhere in
this issue of the Federal Register].
*
*
*
*
*
(e) * * *
(2) [The text of this proposed
amendment to § 301.7701–2(e)(2) is the
same as the text of § 301.7701–2T(e)(2)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(5) [The text of this proposed
amendment to § 301.7701–2(e)(5) is the
same as the text of § 301.7701–2T(e)(5)
published elsewhere in this issue of the
Federal Register].
(6) [The text of this proposed
amendment to § 301.7701–2(e)(6) is the
same as the text of § 301.7701–2T(e)(6)
PO 00000
Frm 00025
Fmt 4702
Sfmt 4702
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
L.E. Stiff,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E9–21986 Filed 9–11–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF LABOR
Occupational Safety and Health
Administration
29 CFR Parts 1910, 1926
[Docket OSHA–S215–2006–0063]
RIN 1218–AB67
Electric Power Generation,
Transmission, and Distribution;
Electrical Protective Equipment;
Limited Reopening of Record; Notice
of Informal Public Hearing
AGENCY: Occupational Safety and Health
Administration (OSHA), Labor.
ACTION: Proposed rule; limited
reopening of the rulemaking record and
notice of public hearing.
SUMMARY: On June 15, 2005, OSHA
published a proposed rule to revise the
general industry and construction
standards for electric power generation,
transmission, and distribution work and
for electrical protective equipment. The
proposed general industry and
construction standards for electric
power generation, transmission, and
distribution work included revised
minimum approach distance tables.
Those tables limit how close an
employee (or a conductive object he or
she is contacting) may get to an
energized circuit part. In light of recent
changes to one of the consensus
standards on which OSHA relied in
formulating the proposed minimum
approach distances, OSHA is reopening
the record on this proposal to obtain
additional comments related to the
proposed minimum approach distances.
The record will remain open on this
limited basis until October 15, 2009.
OSHA is also announcing a public
hearing on the issues raised in this
notice.
DATES: Comments: Comments must be
submitted (transmitted, postmarked, or
delivered) no later than October 15,
2009.
Notices of intention to appear:
Interested persons who intend to
present testimony or question witnesses
at the public hearing must submit
(transmit, postmark, or deliver) notices
E:\FR\FM\14SEP1.SGM
14SEP1
]]>Agencies
[Federal Register Volume 74, Number 176 (Monday, September 14, 2009)]
[Proposed Rules]
[Pages 46957-46958]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-21986]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[REG-116614-08]
RIN 1545-BH90
Disregarded Entities and Excise Taxes
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: In the Rules and Regulations section of this issue of the
Federal Register, the IRS is issuing temporary regulations clarifying
that a single-owner eligible entity that is disregarded as an entity
separate from its owner for any purpose, but regarded as a separate
entity for certain excise tax purposes, is treated as a corporation for
tax administration purposes related to those excise taxes. Those
regulations also make conforming changes to the tax liability rule for
disregarded entities and the treatment of entity rule for disregarded
entities with respect to employment taxes. The regulations affect
disregarded entities in general and, in particular, disregarded
entities that pay or pay over certain federal excise taxes or that are
required to be registered by the IRS. The text of those temporary
regulations also serves as the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by December 14, 2009.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-116614-08), room
5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, 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-
116614-08), 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-116614-08).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Michael H. Beker, (202) 622-3070; concerning the submissions of
comments and requests for a public hearing, Richard Hurst, (202) 622-
2949 (TDD telephone) (not toll-free numbers) and his e-mail address is
Richard.A.Hurst@irscounsel.treas.gov.
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
Temporary regulations in the Rules and Regulations section of this
issue of the Federal Register amend 26 CFR part 301. The temporary
regulations clarify that a single-owner eligible entity that is
disregarded as an entity separate from its owner for any purpose, but
regarded as a separate entity for certain excise tax purposes, is
treated as a corporation for tax administrative purposes related to
those excise taxes (that is, excise taxes reported on Form 720,
``Quarterly Federal Excise Tax Return;'' Form 730, ``Monthly Tax Return
for Wagers;'' Form 2290, ``Heavy Highway Vehicle Use Tax Return;'' and
Form 11-C, ``Occupation Tax and Registration Return for Wagering;''
excise tax refunds or payments claimed on Form 8849, ``Claim for Refund
of Excise Taxes;'' and excise tax registrations on Form 637,
``Application for Registration (For Certain Excise Tax Activities).''
The temporary regulations also make conforming changes to the tax
liability rule for disregarded entities in Sec. 301.7701-2(c)(2)(iii)
and the treatment of entity rule for disregarded entities with respect
to employment taxes in Sec. 301.7701-2(c)(2)(iv)(B). The text of those
temporary regulations also serves as the text of these proposed
[[Page 46958]]
regulations. The preamble to the temporary regulations explains the
temporary regulations and 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 has also
been determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to these regulations, and because
these regulations do not impose a collection of information on small
entities, the Regulatory Flexibility Act (5 U.S.C. chapter 6) does not
apply. Pursuant to section 7805(f) of the Internal Revenue 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.
Comments and Requests for a 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. The IRS and the Treasury Department specifically request
comments on the clarity of the proposed rules and how they may be made
easier to understand. All comments will be available for public
inspection and copying. A public hearing may be scheduled if requested
by any person who timely submits comments. If a public hearing is
scheduled, notice of the date, time, and place for the public hearing
will be published in the Federal Register.
Drafting Information
The principal author of these regulations is Michael H. Beker,
Office of the 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 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 301 is proposed to be amended as follows:
PART 301--PROCEDURE AND ADMINISTRATION
Paragraph 1. The authority citation for part 301 continues to read
in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Section 301.7701-2 is amended by:
1. Revising paragraphs (c)(2)(iii) and (c)(2)(iv)(B).
2. Redesignating paragraph (c)(2)(v)(B) as paragraph (c)(2)(v)(C)
and adding new paragraph (c)(2)(v)(B).
3. In newly-designated paragraph (c)(2)(v)(C), Example (iv) is
added.
4. Revising paragraphs (e)(2), (e)(5) and (e)(6).
The additions and revisions read as follows:
Sec. 301.7701-2 Business entities; definitions.
* * * * *
(c) * * *
(2) * * *
(iii) [The text of this proposed amendment to Sec. 301.7701-
2(c)(2)(iii) is the same as the text of Sec. 301.7701-2T(c)(2)(iii)
published elsewhere in this issue of the Federal Register].
(iv) * * *
(B) [The text of this proposed amendment to Sec. 301.7701-
2(c)(2)(iv)(B) is the same as the text of Sec. 301.7701-
2T(c)(2)(iv)(B) published elsewhere in this issue of the Federal
Register].
* * * * *
(v) * * *
(B) [The text of this proposed amendment to Sec. 301.7701-
2(c)(2)(v)(B) is the same as the text of Sec. 301.7701-2T(c)(2)(v)(B)
published elsewhere in this issue of the Federal Register].
(C) * * * (iv) [The text of this proposed amendment to Sec.
301.7701- 2(c)(2)(v)(C) Example (iv) is the same as the text of Sec.
301.7701-2T(c)(2)(v)(C) Example (iv) published elsewhere in this issue
of the Federal Register].
* * * * *
(e) * * *
(2) [The text of this proposed amendment to Sec. 301.7701-2(e)(2)
is the same as the text of Sec. 301.7701-2T(e)(2) published elsewhere
in this issue of the Federal Register].
* * * * *
(5) [The text of this proposed amendment to Sec. 301.7701-2(e)(5)
is the same as the text of Sec. 301.7701-2T(e)(5) published elsewhere
in this issue of the Federal Register].
(6) [The text of this proposed amendment to Sec. 301.7701-2(e)(6)
is the same as the text of Sec. 301.7701-2T(e)(6) published elsewhere
in this issue of the Federal Register].
* * * * *
L.E. Stiff,
Deputy Commissioner for Services and Enforcement.
[FR Doc. E9-21986 Filed 9-11-09; 8:45 am]
BILLING CODE 4830-01-P
