Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement, 18234-18235 [2013-07103]

Download as PDF 18234 Federal Register / Vol. 78, No. 58 / Tuesday, March 26, 2013 / Rules and Regulations PART 870—CARDIOVASCULAR DEVICES DEPARTMENT OF HEALTH AND HUMAN SERVICES PART 1005—IMPORTATION OF ELECTRONIC PRODUCTS 2. The authority citation for 21 CFR part 870 continues to read as follows: Food and Drug Administration ■ ■ Authority: 21 U.S.C. 351, 360, 360c, 360e, 360j, 371. 3. Amend § 870.3600 by revising the second sentence in paragraph (a) to read as follows: 21 CFR Part 1005 Authority: 21 U.S.C. 360ii, 360mm. [Docket No. FDA–2007–N–0091; (formerly 2007N–0104)] ■ § 870.3600 generator. External pacemaker pulse (a) Identification. * * * This device, which is used outside the body, is used as a temporary substitute for the heart’s intrinsic pacing system until a permanent pacemaker can be implanted, or to control irregular heartbeats in patients following cardiac surgery or a myocardial infarction. * * * * * * * * ■ 4. Amend § 870.5300 by revising the section heading to read as follows: § 870.5300 paddles). DC-defibrillator (including * * * * * PART 882—NEUROLOGICAL DEVICES 5. The authority citation for 21 CFR part 882 continues to read as follows: ■ Authority: 21 U.S.C. 351, 360, 360c, 360e, 360j, 371. 6. Amend § 882.5870 by revising the second sentence in paragraph (a) to read as follows: ■ § 882.5870 Implanted peripheral nerve stimulator for pain relief. (a) Identification. * * * The stimulator consists of an implanted receiver with electrodes that are placed around a peripheral nerve and an external transmitter for transmitting the stimulating pulses across the patient’s skin to the implanted receiver. * * * * * PART 886—OPHTHALMIC DEVICES 7. The authority citation for 21 CFR part 886 continues to read as follows: ■ Authority: 21 U.S.C. 351, 360, 360c, 360e, 360j, 371. 8. Amend § 886.1120 by revising the section heading to read as follows: ■ tkelley on DSK3SPTVN1PROD with RULES § 886.1120 Ophthalmic camera. * * * * * Dated: March 20, 2013. Leslie Kux, Assistant Commissioner for Policy. [FR Doc. 2013–06826 Filed 3–25–13; 8:45 am] BILLING CODE 4160–01–P VerDate Mar<15>2010 16:42 Mar 25, 2013 Jkt 229001 1. The authority citation for 21 CFR part 1005 continues to read as follows: § 1005.25 [Amended] 2. Section 1005.25(b) is amended by removing ‘‘Center for Devices and Radiological Health (HFZ–240), 9200 Corporate Blvd., Rockville, MD 20850’’ and by adding in its place ‘‘Center for Devices and Radiological Health, 10903 New Hampshire Ave., Document Mail Center—WO66–G609, Silver Spring, MD 20993–0002’’. ■ Service of Process on Manufacturers; Manufacturers Importing Electronic Products Into the United States; Agent Designation; Change of Address AGENCY: Food and Drug Administration, HHS. Final rule; technical amendment. ACTION: The Food and Drug Administration (FDA) is amending a final rule that appeared in the Federal Register of April 9, 2007 (72 FR 17397 at 17401) to reflect changes to the Center for Devices and Radiological Health’s address. This action is editorial in nature and is intended to improve the accuracy of the Agency’s regulations. DATES: This rule is effective March 26, 2013 FOR FURTHER INFORMATION CONTACT: Prince P. Kangoma, Center for Devices and Radiological Health, Food and Drug Administration, 10903 New Hampshire Ave. Bldg. 66, rm. G628B, 301–796– 6627, FAX: 301–595–7850, email: Prince.Kangoma@fda.hhs.gov. SUMMARY: FDA is making technical amendments in the Agency’s regulations under 21 CFR 1005.25(b) as a result of an office relocation. The former address was 9200 Corporate Blvd., Rockville, MD 20850. The new address is 10903 New Hampshire Ave., Silver Spring, MD 20993–0002. Designation of agent by manufacturers of electronic products offering such products for importation into the United States must be addressed to the Center for Devices and Radiological Health, Document Mail Center—WO66–G609. Publication of this document constitutes final action of these changes under the Administrative Procedures Act (5 U.S.C. 553). Notice and public procedures are unnecessary because FDA is merely updating nonsubstantive content. SUPPLEMENTARY INFORMATION: List of Subjects in 21 CFR Part 1005 Administrative practice and procedure; Electronic product; Imports; Radiation protection; Surety bonds. Therefore, under the Federal Food, Drug, and Cosmetic Act and under authority delegated to the Commissioner of Food and Drugs, 21 CFR part 1005 is amended as follows: PO 00000 Frm 00014 Fmt 4700 Sfmt 4700 Dated: March 20, 2013. Leslie Kux, Assistant Commissioner for Policy. [FR Doc. 2013–06864 Filed 3–25–13; 8:45 am] BILLING CODE 4160–01–P DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 24 CFR Part 970 Demolition or Disposition of Public Housing Projects CFR Correction In Title 24 of the Code of Federal Regulations, Parts 700 to 1699, revised as of April 1, 2012, on page 490, in § 970.27, redesignate paragraph (c) introductory text as paragraph (b). ■ [FR Doc. 2013–07091 Filed 3–25–13; 8:45 am] BILLING CODE 1505–01–D DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.441 to 1.500), revised as of April 1, 2012, on page 604, in § 1.482–1, in paragraph (c)(1), before the last sentence, reinstate the following sentence: ■ § 1.482–1 Allocation of income and deductions among taxpayers. * E:\FR\FM\26MRR1.SGM * * 26MRR1 * * Federal Register / Vol. 78, No. 58 / Tuesday, March 26, 2013 / Rules and Regulations (c) * * * (1) * * * See § 1.482–8 for examples of the application of the best method rule. * * * * * * * * [FR Doc. 2013–07103 Filed 3–25–13; 8:45 am] BILLING CODE 1505–01–D DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 the first sentence, reinstate the following sentence: § 1.1502–32 Investment adjustments. * * * * * (c) * * * (3) * * * For this purpose, the preferred stock is treated as entitled to a distribution no later than the time the distribution is taken into account under the Internal Revenue Code (e.g., under section 305). * * * * * * * * [FR Doc. 2013–07095 Filed 3–25–13; 8:45 am] Treatment of Overall Foreign and Domestic Losses BILLING CODE 1505–01–D DEPARTMENT OF THE TREASURY CFR Correction Internal Revenue Service In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2012, on page 810, in § 1.904(f)–0, under the heading § 1.904(f)–1 Overall foreign loss and the overall foreign loss account., listings for paragraphs (d)(4)(i) and (ii) are removed. ■ 26 CFR Part 1 Unified Rule for Loss on Subsidiary Stock [FR Doc. 2013–07111 Filed 3–25–13; 8:45 am] CFR Correction BILLING CODE 1505–01–D ■ Internal Revenue Service In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2012, on page 505, in § 1.1502–36, at the end of paragraph (d)(8) Example 6 (ii)(D)(3), reinstate the following sentence: 26 CFR Part 1 § 1.1502–36 DEPARTMENT OF THE TREASURY Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangible Property; Stewardship Expense CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.851 to 1.907), revised as of April 1, 2012, on page 174, in § 1.861–8, paragraph (h) is removed. ■ Unified loss rule. * * * * * (d) * * * (8) * * * Example 6. * * * (ii) * * * (D) * * * (3) * * * Under the general rules of this paragraph (d), S1’s $60 tier-down attribute reduction amount is allocated and applied to reduce S1’s basis in its asset from $500 to $440. * * * * * [FR Doc. 2013–07100 Filed 3–25–13; 8:45 am] [FR Doc. 2013–07104 Filed 3–25–13; 8:45 am] BILLING CODE 1505–01–D BILLING CODE 1505–01–D DEPARTMENT OF HOMELAND SECURITY DEPARTMENT OF THE TREASURY Internal Revenue Service Coast Guard 26 CFR Part 1 33 CFR Part 100 Unified Rule for Loss on Subsidiary Stock [Docket No. USCG–2012–1073] tkelley on DSK3SPTVN1PROD with RULES RIN 1625–AA08 CFR Correction In Title 26 of the Code of Federal Regulations, Part 1 (§§ 1.1401 to 1.1550), revised as of April 1, 2012, on page 443, in § 1.1502–32, in paragraph (c)(3), after ■ VerDate Mar<15>2010 16:42 Mar 25, 2013 Jkt 229001 Special Local Regulations; 2013 Lauderdale Air Show, Atlantic Ocean; Fort Lauderdale, FL Coast Guard, DHS. ACTION: Temporary final rule. AGENCY: PO 00000 Frm 00015 Fmt 4700 Sfmt 4700 18235 SUMMARY: The Coast Guard is establishing a special local regulation on the Atlantic Ocean and the entrance of Port Everglades in the vicinity of Fort Lauderdale, Florida during the 2013 Lauderdale Air Show. The event is scheduled to take place from Thursday April 18, 2013, until Sunday, April 21, 2013. The regulation is necessary to ensure the safety of the participants, spectators, and the general public during the event. The special local regulation will establish the following two areas: an exclusion area, where all persons and vessels, except those persons and vessels participating in the event, are prohibited from entering, transiting through, anchoring in, or remaining within; and a limited access area, where all vessels over 500 gross tons will be prohibited from entering, transiting through, anchoring in, or remaining within unless authorized by the Captain of the Port Miami or a designated representative. DATES: This rule is effective from 10 a.m. on April 18, 2013, until 5:30 p.m. on Sunday, April 21, 2013. The Atlantic Ocean exclusion area will be enforced daily from 10 a.m. until 5 p.m. from April 18, 2013, until April 21, 2013. The Port Everglades limited access area will be enforced daily from 4 p.m. until 5:30 p.m. on April 20, 2013, and April 21, 2013. ADDRESSES: Documents mentioned in this preamble are part of docket USCG– 2012–1073. To view documents mentioned in this preamble as being available in the docket, go to http:// www.regulations.gov, type the docket number in the ‘‘SEARCH’’ box and click ‘‘SEARCH.’’ Click on Open Docket Folder on the line associated with this rulemaking. You may also visit the Docket Management Facility in Room W12–140 on the ground floor of the Department of Transportation West Building, 1200 New Jersey Avenue SE., Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email Lieutenant Junior Grade Mike H. Wu, Sector Miami Prevention Department, Coast Guard; telephone (305) 535–7576, email Mike.H.Wu@uscg.mil. If you have questions on viewing or submitting material to the docket, call Barbara Hairston, Program Manager, Docket Operations, telephone (202) 366–9826. SUPPLEMENTARY INFORMATION: Table of Acronyms DHS Department of Homeland Security FR Federal Register E:\FR\FM\26MRR1.SGM 26MRR1

Agencies

[Federal Register Volume 78, Number 58 (Tuesday, March 26, 2013)]
[Rules and Regulations]
[Pages 18234-18235]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07103]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1


Section 482: Methods To Determine Taxable Income in Connection 
With a Cost Sharing Arrangement


  

CFR Correction

0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.  
1.441 to 1.500), revised as of April 1, 2012, on page 604, in Sec.  
1.482-1, in paragraph (c)(1), before the last sentence, reinstate the 
following sentence:


Sec.  1.482-1  Allocation of income and deductions among taxpayers.

* * * * *

[[Page 18235]]

    (c) * * * (1) * * * See Sec.  1.482-8 for examples of the 
application of the best method rule. * * *
* * * * *
[FR Doc. 2013-07103 Filed 3-25-13; 8:45 am]
BILLING CODE 1505-01-D