Awards for Information Relating to Detecting Underpayments of Tax or Violations of the Internal Revenue Laws; Correction, 57784-57785 [2014-22952]
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57784
Federal Register / Vol. 79, No. 187 / Friday, September 26, 2014 / Rules and Regulations
List of Subjects in 26 CFR Part 51
Drugs, Reporting and recordkeeping
requirements.
are manufacturing branded prescription
drugs assigned to the HCPCS code.
*
*
*
*
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
Correction of Publication
Accordingly, 26 CFR part 51 is
corrected by making the following
correcting amendments:
[FR Doc. 2014–22929 Filed 9–25–14; 8:45 am]
BILLING CODE 4830–01–P
PART 51—BRANDED PRESCRIPTION
DRUG FEE
DEPARTMENT OF THE TREASURY
Paragraph 1. The authority citation
for part 51 continues to read in part as
follows:
■
Internal Revenue Service
26 CFR Parts 51 and 602
Authority: 26 U.S.C. 7805 * * *
[TD 9684]
Par. 2. Section 51.4 is corrected by
revising paragraphs (b)(2)(i)(A) and (B)
(b)(2)(ii) through (iv), and (c)(4)(i)(D) to
read as follows:
■
§ 51.4 Information provided by the
Agencies.
asabaliauskas on DSK5VPTVN1PROD with RULES
*
17:52 Sep 25, 2014
Jkt 232001
Branded Prescription Drug Fee;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations, temporary
regulations, and removal of temporary
regulations; correction.
AGENCY:
*
*
*
*
(b) * * *
(2) * * *
(i) * * *
(A) Any direct and indirect
remuneration (DIR) (within the meaning
of paragraph (b)(2)(ii) of this section),
which includes any DIR reported on the
PDE records at the point of sale and any
DIR reported on a Detailed DIR Report
(within the meaning of a paragraph
(b)(2)(iii) of this section); and
(B) Any coverage gap discount
amount (within the meaning of
paragraph (b)(2)(iv) of this section).
(ii) Direct and indirect remuneration.
For purposes of paragraph (b)(2)(i)(A) of
this section, the term direct and indirect
remuneration (DIR) has the same
meaning as found in the definition of
actually paid in 42 CFR 423.308.
(iii) Detailed DIR Report. For purposes
of paragraph (b)(2)(i)(A) of this section,
the term Detailed DIR Report means the
report containing any DIR (within the
meaning of paragraph (b)(2)(ii) of this
section) that is collected yearly from
Part D sponsors at the NDC level.
(iv) Coverage gap discount amount.
For purposes of paragraph (b)(2)(i)(B) of
this section, the term coverage gap
discount amount means a 50-percent
manufactured-paid discount on certain
drugs under the Coverage Gap Discount
Program described in section 1860D–
14A of the Social Security Act.
(c) * * *
(4) * * *
(i) * * *
(D) Those entities (if any) identified in
paragraph (c)(4)(i)(C) of this section that
VerDate Sep<11>2014
RIN 1545–BJ39
This document contains
corrections to final regulations,
temporary regulations, and removal of
temporary regulations (TD 9684) that
were published in the Federal Register
on Monday, July 28, 2014 (79 FR
43631). The final regulations provide
guidance on the annual fee imposed on
covered entities engaged in the business
of manufacturing branded prescription
drugs.
DATES: This correction is effective
September 26, 2014 and applicable
beginning July 28, 2014.
FOR FURTHER INFORMATION CONTACT:
Celia Gabrysh, at (202) 317–6855 (not a
toll free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations, temporary
regulations, and removal of temporary
regulations (TD 9684) that are the
subject of this correction is under
section 9008 of the Patient Protection
and Affordable Care Act.
Need for Correction
As published, the final regulations,
temporary regulations, and removal of
temporary regulations (TD 9684) contain
errors that may prove to be misleading
and are in need of clarification.
Correction of Publication
Accordingly, the final regulations,
temporary regulations, and removal of
temporary regulations (TD 9684), that
are the subject of FR Doc. 2014–17697,
are corrected as follows:
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1. On page 43634, second column, in
the preamble, in the footnotes, the last
line of the column, the language
‘‘Hightower v. Commissioner, T.C.
Memo 1982–559.’’ is corrected to read
‘‘Hightower v. Commissioner, T.C.
Memo. 1982–559.’’.
2. On page 43634, third column, in
the preamble, the sixth line of the third
full paragraph, the language ‘‘10,
CC;PSI:B7, Room 5314, 1111’’ is
corrected to read ‘‘10, CC:PSI:B7, Room
5314, 1111’’.
3. On page 43637, second column, in
the preamble, the third line of the first
full paragraph, the language ‘‘the IFF
and CRF be excluded from VA’’ is
corrected to read ‘‘the Industrial
Funding Fee (IFF) and the Cost
Recovery Fee (CRF) be excluded from
VA’’ .
4. On page 43637, second column, in
the preamble, under the paragraph
heading ‘‘Department of Defense’’, the
third and fourth lines of the second full
paragraph, the language ‘‘the Industrial
Funding Fee (IFF) and the Cost
Recovery Fee (CRF) be excluded’’ is
corrected to read ‘‘IFF and the CRF be
excluded’’ .
5. On page 43638, third column, in
the preamble, under the paragraph
heading ‘‘Availability of IRS
Documents’’, the first and second lines,
the language ‘‘The IRS notices, the
revenue procedure, and the temporary’’
is corrected to read ‘‘The IRS notices
and the temporary’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2014–22930 Filed 9–25–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9687]
RIN 1545–BL08
Awards for Information Relating to
Detecting Underpayments of Tax or
Violations of the Internal Revenue
Laws; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
AGENCY:
This document contains
corrections to final regulations (TD
9687) that were published in the
Federal Register on Tuesday, August
12, 2014 (79 FR 47246). The final
SUMMARY:
E:\FR\FM\26SER1.SGM
26SER1
Federal Register / Vol. 79, No. 187 / Friday, September 26, 2014 / Rules and Regulations
regulations provide comprehensive
guidance for the award program
authorized under Internal Revenue Code
(Code) section 7623.
This correction is effective on
September 26, 2014, and is applicable
beginning August 12, 2014.
DATES:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9687]
RIN 1545–BL08
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
Awards for Information Relating to
Detecting Underpayments of Tax or
Violations of the Internal Revenue
Laws; Correction
Background
AGENCY:
Melissa A. Jarboe at (202) 317–5437 (not
a toll-free number).
The final regulation (TD 9687) that is
the subject of this correction is under
section 7623.
Need for Correction
As published, final regulations (TD
9687) contain errors that may prove to
be misleading and are in need of
clarification.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
Penalties, Reporting and recordkeeping
requirements.
Correction of Publication
Accordingly, 26 CFR part 301 is
amended by making the following
correcting amendments:
The final regulation (TD 9687) that is
the subject of this correction is under
section 7623 of the Internal Revenue
Code.
Paragraph 1. The authority citation
for part 301 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 2. § 301.7623–2 is amended by
revising paragraph (d)(4).
■
*
*
*
*
(d) * * *
(4) Criminal fines. Criminal fines
deposited into the Crime Victims Fund
are not collected proceeds and cannot
be used for payment of awards.
*
*
*
*
*
asabaliauskas on DSK5VPTVN1PROD with RULES
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:52 Sep 25, 2014
Jkt 232001
Need for Correction
As published, the final regulation (TD
9687) contains errors that may prove to
be misleading and are in need of
clarification.
Correction of Publication
Definitions.
[FR Doc. 2014–22952 Filed 9–25–14; 8:45 am]
This document contains
corrections to final regulations (TD
9687) that were published in the
Federal Register on Tuesday, August
12, 2014 (79 FR 47246). The final
regulations provide comprehensive
guidance for the award program
authorized under Internal Revenue Code
(Code) section 7623.
DATES: This correction is effective
September 26, 2014 and applicable
beginning August 12, 2014.
FOR FURTHER INFORMATION CONTACT:
Melissa A. Jarboe at (202) 317–5437 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Crime Fund’’ is to read ‘‘Amounts
Deposited in the Crime Victims Fund’’.
5. On page 47254, in the second
column, under the paragraph heading,
on line 1, correct ‘‘Under the Victims of
Crimes Act of’’ is to read ‘‘Under the
Victims of Crime Act of’’.
6. On page 47254, column 3, correct
all references to ‘‘Victims of Crime
Fund’’ to read ‘‘Crime Victims Fund’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2014–22948 Filed 9–25–14; 8:45 am]
BILLING CODE 4830–01–P
SUMMARY:
Background
PART 301—PROCEDURE AND
ADMINISTRATION
§ 301.7623–2
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulation; correction.
57785
Accordingly, the final regulation (TD
9687), that are subject to FR Doc. 2014–
18858, are corrected as follows:
1. On page 47246, in the third
column, last paragraph, correct ‘‘On
December 28, 2012, Treasury and’’ is to
read ‘‘On December 18, 2012, Treasury
and’’.
2. On page 47247, in the third
column, on line 23, correct ‘‘process,
and placing an undue burden’’ is to read
‘‘process, and not placing an undue
burden’’.
3. On page 47253, in the first column,
under paragraph heading, on line 19
from the bottom, correct ‘‘Victims of
Crime Fund, and a’’ is to read ‘‘Crime
Victims Fund, and a’’.
4. On page 47254, in the second
column, the paragraph heading, correct
‘‘Amounts Deposited in the Victims of
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DEPARTMENT OF LABOR
Occupational Safety and Health
Administration
29 CFR Part 1926
[Docket ID–OSHA–2007–0066]
RIN 1218–AC86
Cranes and Derricks in Construction:
Operator Certification
Occupational Safety and Health
Administration (OSHA), Labor.
ACTION: Final rule.
AGENCY:
OSHA is extending its
November 10, 2014, deadline for
employers to ensure that crane operators
are certified by three years, until
November 10, 2017. OSHA is also
extending its employer duty to ensure
that crane operators are competent to
operate a crane safely for the same
three-year period.
DATES: This final rule will become
effective November 9, 2014.
ADDRESSES: In accordance with 28
U.S.C. 2112(a)(2), the Agency designates
Ann Rosenthal, Acting Associate
Solicitor of Labor for Occupational
Safety and Health, Office of the
Solicitor, Room S–4004, U.S.
Department of Labor, 200 Constitution
Avenue NW., Washington, DC 20210, to
receive petitions for review of the final
rule.
FOR FURTHER INFORMATION CONTACT:
General information and press
inquiries: Mr. Frank Meilinger, OSHA
Office of Communications, Room N–
3647, U.S. Department of Labor, 200
Constitution Avenue NW., Washington,
DC 20210; telephone: (202) 693–1999;
email: Meilinger.Francis2@dol.gov.
Technical inquiries: Mr. Vernon
Preston, Directorate of Construction,
Room N–3468, OSHA, U.S. Department
of Labor, 200 Constitution Avenue NW.,
SUMMARY:
E:\FR\FM\26SER1.SGM
26SER1
]]>Agencies
[Federal Register Volume 79, Number 187 (Friday, September 26, 2014)]
[Rules and Regulations]
[Pages 57784-57785]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-22952]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9687]
RIN 1545-BL08
Awards for Information Relating to Detecting Underpayments of Tax
or Violations of the Internal Revenue Laws; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendments.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9687) that were published in the Federal Register on Tuesday, August
12, 2014 (79 FR 47246). The final
[[Page 57785]]
regulations provide comprehensive guidance for the award program
authorized under Internal Revenue Code (Code) section 7623.
DATES: This correction is effective on September 26, 2014, and is
applicable beginning August 12, 2014.
FOR FURTHER INFORMATION CONTACT: Melissa A. Jarboe at (202) 317-5437
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulation (TD 9687) that is the subject of this
correction is under section 7623.
Need for Correction
As published, final regulations (TD 9687) contain errors that may
prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 301 is amended by making the following
correcting amendments:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Sec. 301.7623-2 is amended by revising paragraph (d)(4).
Sec. 301.7623-2 Definitions.
* * * * *
(d) * * *
(4) Criminal fines. Criminal fines deposited into the Crime Victims
Fund are not collected proceeds and cannot be used for payment of
awards.
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-22952 Filed 9-25-14; 8:45 am]
BILLING CODE 4830-01-P
