Section 482: Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement, 18234-18235 [2013-07103]
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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
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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)]
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§ 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. * * *
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■ 4. Amend § 870.5300 by revising the
section heading to read as follows:
§ 870.5300
paddles).
DC-defibrillator (including
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PART 882—NEUROLOGICAL DEVICES
5. The authority citation for 21 CFR
part 882 continues to read as follows:
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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:
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§ 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.
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PART 886—OPHTHALMIC DEVICES
7. The authority citation for 21 CFR
part 886 continues to read as follows:
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Authority: 21 U.S.C. 351, 360, 360c, 360e,
360j, 371.
8. Amend § 886.1120 by revising the
section heading to read as follows:
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§ 886.1120
Ophthalmic camera.
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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
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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’’.
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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:
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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).
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[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:
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§ 1.482–1 Allocation of income and
deductions among taxpayers.
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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. * * *
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[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.
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(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). * * *
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[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.
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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
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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.
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Unified loss rule.
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(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.
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[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]
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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
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Special Local Regulations; 2013
Lauderdale Air Show, Atlantic Ocean;
Fort Lauderdale, FL
Coast Guard, DHS.
ACTION: Temporary final rule.
AGENCY:
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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 https://
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
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[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
