Integrated Hedging Transactions of Qualifying Debt, 54862-54863 [2012-21987]
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54862
Federal Register / Vol. 77, No. 173 / Thursday, September 6, 2012 / Proposed Rules
Points, dated August 9, 2011, and
effective September 15, 2011, is
amended as follows:
Paragraph 6010(a)
Airways
*
*
*
Domestic VOR Federal
*
*
V–170 [Amended]
From Devils Lake, ND; INT Devils Lake
187° (T)/180° (M) and Jamestown, ND, 337°
(T)/327° (M) radials; Jamestown; Aberdeen,
SD; Sioux Falls, SD; Worthington, MN;
Fairmont, MN; Rochester, MN; Nodine, MN;
Dells, WI; INT Dells 097° and Badger, WI,
304° radials; Badger; INT Badger 121° and
Pullman, MI, 282° radials; Pullman; Salem,
MI. From Erie, PA; Bradford, PA; Slate Run,
PA; Selinsgrove, PA; Ravine, PA; INT Ravine
125° and Modena, PA, 318° radials; Modena;
Dupont, DE; INT Dupont 223° and Andrews,
MD, 060° radials; to INT Andrews 060° and
Baltimore, MD, 165° radials. The airspace
within R–5802 is excluded.
Issued in Washington, DC, on August 28,
2012.
Gary A. Norek,
Manager, Airspace Policy & ATC Procedures
Group.
[FR Doc. 2012–21827 Filed 9–5–12; 8:45 am]
LLP, Columbia Square, 555 Thirteenth
St. NW., Washington, DC 20004. The
petition proposes to amend the color
additive regulations in 21 CFR part 73,
Listing of Color Additives Exempt From
Certification to provide for the safe use
of spirulina concentrate made from the
edible blue-green cyanobacterium
Arthrospira platensis (also known as
Spirulina platensis) as a color additive
in food.
The Agency has determined under 21
CFR 25.32(k) that this action is of a type
that does not individually or
cumulatively have a significant effect on
the human environment. Therefore,
neither an environmental assessment
nor an environmental impact statement
is required.
Dated: August 31, 2012.
Dennis M. Keefe,
Director, Office of Food Additive Safety,
Center for Food Safety and Applied Nutrition.
[FR Doc. 2012–21917 Filed 9–5–12; 8:45 am]
BILLING CODE 4160–01–P
DEPARTMENT OF THE TREASURY
BILLING CODE 4910–13–P
Internal Revenue Service
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
26 CFR Part 1
Food and Drug Administration
RIN 1545–BI93
21 CFR Part 73
Integrated Hedging Transactions of
Qualifying Debt
[REG–138489–09]
[Docket No. FDA–2012–C–0900]
GNT USA, Inc.; Filing of Color Additive
Petition
AGENCY:
Food and Drug Administration,
HHS.
ACTION:
Notice of petition.
TKELLEY on DSK3SPTVN1PROD with PROPOSALS
16:15 Sep 05, 2012
In the Rules and Regulations
section of this issue of the Federal
Register, the IRS and the Treasury
Department are issuing temporary
regulations (TD 9598) under section
988(d) of the Internal Revenue Code.
These regulations address certain
integrated transactions that involve a
foreign currency denominated debt
instrument and multiple associated
hedging transactions. The text of the
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 5, 2012.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–138489–09), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
SUMMARY:
The Food and Drug
Administration (FDA) is announcing
that GNT USA, Inc. (GNT) has filed a
petition proposing that the color
additive regulations be amended to
provide for the safe use of spirulina
concentrate, made from the edible bluegreen cyanobacterium Arthrospira
platensis (also known as Spirulina
platensis) as a color additive in food.
FOR FURTHER INFORMATION CONTACT:
Raphael A. Davy, Center for Food Safety
and Applied Nutrition (HFS–265), Food
and Drug Administration, 5100 Paint
Branch Pkwy., College Park, MD 20740–
3835, 240–402–1272.
SUPPLEMENTARY INFORMATION: Under the
Federal Food, Drug, and Cosmetic Act
(section 721(d)(1) (21 U.S.C.
379e(d)(1))), notice is given that a color
additive petition (CAP 2C0297) has been
filed by GNT, c/o Hogan Lovells US
SUMMARY:
VerDate Mar<15>2010
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
Jkt 226001
PO 00000
Frm 00024
Fmt 4702
Sfmt 4702
to CC:PA:LPD:PR (REG–138489–09),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent electronically,
via the Federal eRulemaking Portal at
www.regulations.gov (IRS and REG–
138489–09).
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, Sheila
Ramaswamy, at (202) 622–3870;
concerning submissions and delivery of
comments, Oluwafunmilayo Taylor,
202–622–7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations published
in the Rules and Regulations section of
this issue of the Federal Register
provide guidance regarding certain
integrated transactions that involve a
foreign currency denominated debt
instrument and multiple associated
hedging transactions. The text of those
temporary regulations also serves as the
text of these proposed 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
provisions of the Regulatory Flexibility
Act (5 U.S.C. chapter 6) do not apply.
Pursuant to section 7805(f) of the
Internal Revenue Code, this notice of
proposed rulemaking will be submitted
to the Chief Counsel for Advocacy of the
Small Business Administration for
comment on its impact on small
business.
Comments and Public Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written (a signed original and eight (8)
copies) or electronic comments that are
submitted timely to the IRS. The IRS
and the Treasury Department request
comments on the clarity of the proposed
rules and how they can be made easier
to understand. All comments will be
available for public inspection and
copying. A public hearing may be
scheduled if requested in writing by any
person that timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
E:\FR\FM\06SEP1.SGM
06SEP1
Federal Register / Vol. 77, No. 173 / Thursday, September 6, 2012 / Proposed Rules
place for a public hearing will be
published in the Federal Register.
ENVIRONMENTAL PROTECTION
AGENCY
Drafting Information
40 CFR Part 761
The principal author of these
proposed regulations is Sheila
Ramaswamy, Office of Associate Chief
Counsel (International). However, other
personnel from the IRS and the Treasury
Department participated in their
development.
[EPA–HQ–RCRA–2011–0524 [FRL–9703–2]]
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Accordingly, 26 CFR part 1 is
proposed to be amended as follows:
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 1.988–5 is amended by
revising paragraph (a)(6)(ii) and adding
paragraph (a)(9)(iv) Example 11 and
paragraph (h) to read as follows:
TKELLEY on DSK3SPTVN1PROD with PROPOSALS
(a) * * *
(6) * * *
(ii) [The text of these proposed
amendments to § 1.988–5(a)(6)(ii) is the
same as the text of § 1.988–5T(a)(6)(ii)
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
(9) * * *
(iv) * * *
*
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*
Example 11: [The text of these
proposed amendments to § 1.988–
5(a)(9)(iv) Example 11 is the same as the
text of § 1.988–5T(a)(9)(iv) Example 11
published elsewhere in this issue of the
Federal Register.]
*
*
*
*
*
(h) [The text of these proposed
amendments to § 1.988–5(h) is the same
as the text of § 1.988–5T(h) published
elsewhere in this issue of the Federal
Register.]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:15 Sep 05, 2012
Jkt 226001
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (‘‘EPA’’ or ‘‘the Agency’’) is
issuing this proposed rule to update and
clarify several sections of the
Polychlorinated Biphenyl (PCB)
regulations associated with the
manifesting requirements, which uses
the Resource Conservation and
Recovery Act (RCRA) Uniform
Hazardous Waste Manifest, under the
Toxic Substances Control Act (TSCA).
Today’s changes are to match, as much
as possible, the manifesting
requirements for PCBs under TSCA to
the manifesting requirements for
hazardous waste under RCRA, of which
the regulatory changes to implement the
Uniform Hazardous Waste Manifest
form were promulgated on March, 4,
2005.
Written comments must be
received by November 5, 2012.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–HQ–
RCRA–2011–0524, by one of the
following methods:
• www.regulations.gov: Follow the
on-line instructions for submitting
comments.
• Email: rcra-docket@epa.gov and
noggle.william@epa.gov. Attention
Docket ID No. EPA–HQ–RCRA–2011–
0524.
• Fax: 202–566–9744. Attention
Docket ID No. EPA–HQ–RCRA–2011–
0524.
• Mail: RCRA Docket (28221T), U.S.
Environmental Protection Agency, 1200
Pennsylvania Avenue NW., Washington,
DC 20460. Attention Docket ID No.
EPA–HQ–RCRA–2011–0524. Please
include a total of 2 copies.
• Hand Delivery: Please deliver 2
copies to the EPA Docket Center (EPA/
DC), EPA West, Room 3334, 1301
Constitution Ave. NW., Washington,
DC. Such deliveries are only accepted
during the Docket’s normal hours of
operation, and special arrangements
should be made for deliveries of boxed
information.
Instructions: Direct your comments to
Docket ID No. EPA–HQ–RCRA–2011–
0524. EPA’s policy is that all comments
DATES:
§ 1.988–5 Section 988(d) hedging
transactions.
[FR Doc. 2012–21987 Filed 9–5–12; 8:45 am]
Polychlorinated Biphenyls (PCBs):
Revisions to Manifesting Regulations
SUMMARY:
Proposed Amendment to the
Regulations
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
RIN 2050–AG71
PO 00000
Frm 00025
Fmt 4702
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54863
received will be included in the public
docket without change and may be
made available online at https://
www.regulations.gov, including any
personal information provided, unless
the comment includes information
claimed to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Do not submit information that you
consider to be CBI or otherwise
protected through https://
www.regulations.gov or email. The
https://www.regulations.gov Web site is
an ‘‘anonymous access’’ system, which
means EPA will not know your identity
or contact information unless you
provide it in the body of your comment.
If you send an email comment directly
to EPA without going through https://
www.regulations.gov, your email
address will be automatically captured
and included as part of the comment
that is placed in the public docket and
made available on the Internet. If you
submit an electronic comment, EPA
recommends that you include your
name and other contact information in
the body of your comment and with any
disk or CD–ROM you submit. If EPA
cannot read your comment due to
technical difficulties and cannot contact
you for clarification, EPA may not be
able to consider your comment.
Electronic files should avoid the use of
special characters, any form of
encryption, and be free of any defects or
viruses. For additional information
about EPA’s public docket, visit the EPA
Docket Center homepage at https://
www.epa.gov/epahome/dockets.htm.
Docket: All documents in the docket
are listed in the https://
www.regulations.gov index. Although
listed in the index, some information is
not publicly available, e.g., CBI or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
will be publicly available only in hard
copy. Publicly available docket
materials are available either
electronically in https://
www.regulations.gov or in hard copy at
the HQ-Docket Center, Docket ID No
EPA–HQ–RCRA–2011–0524, EPA West,
Room 3334, 1301 Constitution Ave.
NW., Washington, DC. The EPA Docket
Center is open from 8:30 a.m. to 4:30
p.m., Monday through Friday, excluding
legal holidays. The telephone number
for the Public Reading Room is (202)
566–1744, and the telephone number for
the RCRA Docket is (202) 566–0270. A
reasonable fee may be charged for
copying docket materials.
FOR FURTHER INFORMATION CONTACT:
William Noggle, U.S. Environmental
E:\FR\FM\06SEP1.SGM
06SEP1
]]>Agencies
[Federal Register Volume 77, Number 173 (Thursday, September 6, 2012)]
[Proposed Rules]
[Pages 54862-54863]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-21987]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-138489-09]
RIN 1545-BI93
Integrated Hedging Transactions of Qualifying Debt
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 and the Treasury Department are issuing
temporary regulations (TD 9598) under section 988(d) of the Internal
Revenue Code. These regulations address certain integrated transactions
that involve a foreign currency denominated debt instrument and
multiple associated hedging transactions. The text of the 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 5, 2012.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-138489-09), room
5203, Internal Revenue Service, PO 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-
138489-09), Courier's Desk, Internal Revenue Service, 1111 Constitution
Avenue NW., Washington, DC, or sent electronically, via the Federal
eRulemaking Portal at www.regulations.gov (IRS and REG-138489-09).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Sheila
Ramaswamy, at (202) 622-3870; concerning submissions and delivery of
comments, Oluwafunmilayo Taylor, 202-622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations published in the Rules and Regulations
section of this issue of the Federal Register provide guidance
regarding certain integrated transactions that involve a foreign
currency denominated debt instrument and multiple associated hedging
transactions. The text of those temporary regulations also serves as
the text of these proposed 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 provisions of the Regulatory Flexibility Act (5 U.S.C.
chapter 6) do not apply. Pursuant to section 7805(f) of the Internal
Revenue Code, this notice of proposed rulemaking will be submitted to
the Chief Counsel for Advocacy of the Small Business Administration for
comment on its impact on small business.
Comments and Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written (a signed original and eight
(8) copies) or electronic comments that are submitted timely to the
IRS. The IRS and the Treasury Department request comments on the
clarity of the proposed rules and how they can be made easier to
understand. All comments will be available for public inspection and
copying. A public hearing may be scheduled if requested in writing by
any person that timely submits written comments. If a public hearing is
scheduled, notice of the date, time, and
[[Page 54863]]
place for a public hearing will be published in the Federal Register.
Drafting Information
The principal author of these proposed regulations is Sheila
Ramaswamy, Office of Associate Chief Counsel (International). 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 Amendment 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 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2.
Section 1.988-5 is amended by revising paragraph (a)(6)(ii) and
adding paragraph (a)(9)(iv) Example 11 and paragraph (h) to read as
follows:
Sec. 1.988-5 Section 988(d) hedging transactions.
(a) * * *
(6) * * *
(ii) [The text of these proposed amendments to Sec. 1.988-
5(a)(6)(ii) is the same as the text of Sec. 1.988-5T(a)(6)(ii)
published elsewhere in this issue of the Federal Register.]
* * * * *
(9) * * *
(iv) * * *
* * * * *
Example 11: [The text of these proposed amendments to Sec. 1.988-
5(a)(9)(iv) Example 11 is the same as the text of Sec. 1.988-
5T(a)(9)(iv) Example 11 published elsewhere in this issue of the
Federal Register.]
* * * * *
(h) [The text of these proposed amendments to Sec. 1.988-5(h) is
the same as the text of Sec. 1.988-5T(h) published elsewhere in this
issue of the Federal Register.]
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2012-21987 Filed 9-5-12; 8:45 am]
BILLING CODE 4830-01-P
