Energy Labeling Rule, 54566-54568 [2013-21601]
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54566
Federal Register / Vol. 78, No. 172 / Thursday, September 5, 2013 / Rules and Regulations
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Columbia, MS, Columbia-Marion County,
RNAV (GPS) RWY 23, Amdt 1
Jackson, MS, Jackson-Medgar Wiley Evers
International, Takeoff Minimums and
Obstacle DP, Amdt 2
Raymond, MS, John Bell Williams, RNAV
(GPS) RWY 30, Amdt 3A
Akron, NY, Akron, RNAV (GPS) RWY 7,
Amdt 2
Akron, NY, Akron, RNAV (GPS) RWY 25,
Amdt 2
Lebanon, OH, Warren County/John Lane
Field, RNAV (GPS) RWY 1, Amdt 2
Lebanon, OH, Warren County/John Lane
Field, RNAV (GPS) RWY 19, Amdt 3
Bellefonte, PA, Bellefonte, RNAV (GPS) RWY
7, Orig
Bellefonte, PA, Bellefonte, RNAV (GPS) RWY
25, Orig
Bellefonte, PA, Bellefonte, Takeoff
Minimums and Obstacle DP, Amdt 1
Bellefonte, PA, Bellefonte, VOR–A, Amdt 2
Allendale, SC, Allendale County, GPS RWY
17, Orig-C, CANCELED
Allendale, SC, Allendale County, GPS RWY
35, Amdt 1B, CANCELED
Allendale, SC, Allendale County, RNAV
(GPS) RWY 17, Orig
Allendale, SC, Allendale County, RNAV
(GPS) RWY 35, Orig
Allendale, SC, Allendale County, Takeoff
Minimums and Obstacle DP, Amdt 1
Sioux Falls, SD, Joe Foss Field, ILS OR LOC
RWY 3, Amdt 27E
Sioux Falls, SD, Joe Foss Field, RNAV (GPS)
RWY 3, Amdt 1A
Sioux Falls, SD, Joe Foss Field, RNAV (GPS)
RWY 15, Orig-E
Sioux Falls, SD, Joe Foss Field, RNAV (GPS)
RWY 21, Amdt 1A
Sioux Falls, SD, Joe Foss Field, RNAV (GPS)
RWY 33, Orig-D
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Fort Worth, TX, Bourland Field, RNAV (GPS)
RWY 35, Amdt 1
Fort Worth, TX, Bourland Field, Takeoff
Minimums and Obstacle DP, Amdt 1
San Antonio, TX, San Antonio Intl, RNAV
(RNP) Z RWY 12R, Orig-A
Wallops Island, VA, Wallops Flight Facility,
RNAV (GPS) RWY 4, Amdt 1
Wallops Island, VA, Wallops Flight Facility,
RNAV (GPS) RWY 10, Amdt 1
Wallops Island, VA, Wallops Flight Facility,
RNAV (GPS) RWY 17, Amdt 1
Wallops Island, VA, Wallops Flight Facility,
RNAV (GPS) RWY 22, Amdt 1
Wallops Island, VA, Wallops Flight Facility,
RNAV (GPS) RWY 28, Amdt 1
Wallops Island, VA, Wallops Flight Facility,
RNAV (GPS) RWY 35, Orig
Wallops Island, VA, Wallops Flight Facility,
VOR/DME OR TACAN RWY 10, Amdt 6
Wallops Island, VA, Wallops Flight Facility,
VOR OR TACAN RWY 17, Amdt 7
Amery, WI, Amery Muni, RNAV (GPS) RWY
18, Amdt 1
Amery, WI, Amery Muni, RNAV (GPS) RWY
36, Amdt 1
Burlington, WI, Burlington Muni, RNAV
(GPS) RWY 11, Orig
Burlington, WI, Burlington Muni, RNAV
(GPS) RWY 29, Amdt 1
Burlington, WI, Burlington Muni, Takeoff
Minimums and Obstacle DP, Amdt 3
Burlington, WI, Burlington Muni, VOR–A,
Amdt 2
Effective 17 OCTOBER 2013
Maryville, MO, Northwest Missouri Rgnl,
Takeoff Minimums and Obstacle DP,
Amdt 4
[FR Doc. 2013–21282 Filed 9–4–13; 8:45 am]
FEDERAL TRADE COMMISSION
16 CFR Part 305
RIN 3084–AB03
Energy Labeling Rule
AGENCY:
ACTION:
Federal Trade Commission.
Final rule; correction.
The Federal Trade
Commission published a final rule on
July 23, 2013 revising its Energy
Labeling Rule. This document makes a
technical correction to the Sample Label
3 in Appendix L of the Rule.
SUMMARY:
DATES:
Effective November 15, 2013.
FOR FURTHER INFORMATION CONTACT:
Hampton Newsome, Attorney, Federal
Trade Commission, 600 Pennsylvania
Avenue NW., Washington, DC 20580,
(202) 326–2889.
In FR Doc.
2013–17553, appearing on page 43974
in the Federal Register of Tuesday, July
23, 2013, the following correction is
made:
SUPPLEMENTARY INFORMATION:
Appendix L to Part 305—[Corrected]
On page 46994, Sample Label 3 is
corrected to read as follows:
■
BILLING CODE 6750–01–P
BILLING CODE 4910–13–P
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54567
ER05SE13.000</GPH>
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Federal Register / Vol. 78, No. 172 / Thursday, September 5, 2013 / Rules and Regulations
54568
Federal Register / Vol. 78, No. 172 / Thursday, September 5, 2013 / Rules and Regulations
By direction of the Commission.
Donald S. Clark
Secretary.
the value of personal property or a
position in personal property. The text
of these temporary regulations also
serves as the text of the proposed
regulations (REG–111753–12) set forth
in the Proposed Rules section in this
issue of the Federal Register.
DATES: Effective Date: These regulations
are effective on September 5, 2013.
Applicability Dates: For date of
applicability, see § 1.1092(d)–1T(e).
FOR FURTHER INFORMATION CONTACT:
Mary Brewer, (202) 622–4695 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
[FR Doc. 2013–21601 Filed 9–4–13; 8:45 am]
BILLING CODE 6750–01–C
DEPARTMENT OF HEALTH AND
HUMAN SERVICES
Food and Drug Administration
21 CFR Part 1
General Enforcement Regulations
CFR Correction
In Title 21 of the Code of Federal
Regulations, Parts 1 to 199, revised as of
April 1, 2013, on page 7, in § 1.20, the
introductory text is corrected to read as
follows:
■
§ 1.20 Presence of mandatory label
information.
Except as otherwise provided by
section 900(13) of the Family Smoking
Prevention and Tobacco Control Act (21
U.S.C. 387(13)) defining ‘‘package,’’ the
term package means any container or
wrapping in which any food, drug,
device, or cosmetic is enclosed for use
in the delivery or display of such
commodities to retail purchasers, but
does not include:
*
*
*
*
*
BILLING CODE 1505–01–D
[FR Doc. 2013–21740 Filed 9–4–13; 8:45 am]
BILLING CODE 1505–01–D
DEPARTMENT OF TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9635]
RIN 1545–BK89
Debt That Is a Position in Personal
Property That Is Part of a Straddle
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations.
AGENCY:
This document contains final
and temporary regulations relating to
the application of the straddle rules to
a debt instrument. The temporary
regulations clarify that a taxpayer’s
obligation under a debt instrument can
be a position in personal property that
is part of a straddle. The temporary
regulations primarily affect taxpayers
that issue debt instruments that provide
for one or more payments that reference
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SUMMARY:
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Background and Explanation of
Provisions
1. Summary of Prior Notice of Proposed
Rule Making
This document contains amendments
to 26 CFR part 1. On January 18, 2001,
a notice of proposed rulemaking (REG–
105801–00; RIN 1545–AX92) (the 2001
NPRM) was published in the Federal
Register (66 FR 4746). The 2001 NPRM
addresses the definition of personal
property for purposes of section 263(g)
of the Internal Revenue Code (Code), the
types of expenses subject to
capitalization, and the operation of the
capitalization rules. Another portion of
the 2001 NPRM (proposed regulation
§ 1.1092(d)–1(d)) would clarify the
circumstances under which an issuer’s
position under a debt instrument is
treated as a position in personal
property that is part of a straddle.
No public hearing was requested or
held. Written and electronic comments
responding to the 2001 NPRM were
received, and the only commenter that
substantively addressed proposed
§ 1.1092(d)–1(d) urged its adoption.
This Treasury Decision adopts proposed
§ 1.1092(d)–1(d) (REG–105801–00) in
the form proposed. As so adopted, this
provision is designated as § 1.1092(d)–
1T(d). This Treasury Decision also
adopts the 2001 NPRM’s proposed
amendment to the effective/
applicability dates (proposed
§ 1.1092(d)–1(e)). As so adopted, this
effective/applicability date is designated
as § 1.1092(d)–1T(e)(2). The
amendments are discussed in section 2
of this preamble. The remainder of the
2001 NPRM remains proposed.
2. Overview of the Temporary
Regulations
The temporary regulations provide
guidance under section 1092 regarding
when an issuer’s obligation under a debt
instrument may be a position in actively
traded personal property and, therefore,
may be part of a straddle.
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Definition of Personal Property for
Purposes of Section 1092
Section 1092(d)(1) defines ‘‘personal
property’’ to mean ‘‘personal property of
a type that is actively traded.’’ A debt
or obligation generally is not property of
the debtor or obligor. Nevertheless, if a
debt instrument provides for payments
that are (or are reasonably expected to
be) linked to the value of personal
property as so defined, then the obligor
on the instrument has a position in the
personal property referenced by the debt
instrument.
Section 1092(d)(7) provides that if a
debt instrument is denominated in a
nonfunctional currency, the obligor’s
position under the debt obligation is a
position in the nonfunctional currency.
Some maintain that section 1092(d)(7)
evidences an intent by Congress to limit
the circumstances in which an obligor’s
interest in a debt instrument may be a
position in a straddle, and that such
treatment is proper only with respect to
debt obligations denominated in
nonfunctional currency. The IRS and
the Treasury Department do not believe
that section 1092(d)(7) describes the
only circumstance in which an obligor’s
interest in a debt instrument may be
treated as part of a straddle. The statute
and the legislative history do not
contain any indication that Congress
intended to limit section 1092 in this
manner; rather, the legislative history
characterizes section 1092(d)(7) as a
clarification of prior law:
The Senate amendment clarifies that an
obligor’s interest in a foreign currency
denominated obligation is a ‘‘position’’ for
purposes of the loss deferral rule. The
rationale for this treatment is that a foreign
currency borrowing is economically similar
to a short position in the foreign currency.
H.R. Rep. No. 99–841, pt. 2, at 670
(1986) (Conf. Rep.); 1986–3 (Vol. 4) CB
670. Moreover, it is clear that an
economic exposure associated with an
obligation that is not a debt instrument
(such as a written option or the
obligation created by a short sale) may
be a straddle position. Similarly, a debt
instrument may be a position in
personal property, and accordingly
subject to the straddle rules, if the
obligation is linked to personal
property. Therefore, § 1.1092(d)–1T(d)
of the temporary regulations expressly
provides that an obligation under a debt
instrument may be a position in
personal property that is part of a
straddle.
Dates of Applicability of the Regulations
The temporary regulations adopt the
effective/applicability date set forth in
the 2001 NPRM by providing that
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[Federal Register Volume 78, Number 172 (Thursday, September 5, 2013)]
[Rules and Regulations]
[Pages 54566-54568]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-21601]
=======================================================================
-----------------------------------------------------------------------
FEDERAL TRADE COMMISSION
16 CFR Part 305
RIN 3084-AB03
Energy Labeling Rule
AGENCY: Federal Trade Commission.
ACTION: Final rule; correction.
-----------------------------------------------------------------------
SUMMARY: The Federal Trade Commission published a final rule on July
23, 2013 revising its Energy Labeling Rule. This document makes a
technical correction to the Sample Label 3 in Appendix L of the Rule.
DATES: Effective November 15, 2013.
FOR FURTHER INFORMATION CONTACT: Hampton Newsome, Attorney, Federal
Trade Commission, 600 Pennsylvania Avenue NW., Washington, DC 20580,
(202) 326-2889.
SUPPLEMENTARY INFORMATION: In FR Doc. 2013-17553, appearing on page
43974 in the Federal Register of Tuesday, July 23, 2013, the following
correction is made:
Appendix L to Part 305--[Corrected]
0
On page 46994, Sample Label 3 is corrected to read as follows:
BILLING CODE 6750-01-P
[[Page 54567]]
[GRAPHIC] [TIFF OMITTED] TR05SE13.000
[[Page 54568]]
By direction of the Commission.
Donald S. Clark
Secretary.
[FR Doc. 2013-21601 Filed 9-4-13; 8:45 am]
BILLING CODE 6750-01-C
