Income Taxes, 17950 [2022-06670]
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17950
Federal Register / Vol. 87, No. 60 / Tuesday, March 29, 2022 / Rules and Regulations
Therefore, under the Federal Food,
Drug, and Cosmetic Act, and under the
authority delegated to the Commissioner
of Food and Drugs, 21 CFR part 822 is
amended as follows:
PART 822—POSTMARKET
SURVEILLANCE
1. The authority citation for part 822
continues to read as follows:
■
Authority: 21 U.S.C. 331, 352, 360i, 360l,
371, 374.
■
2. Revise § 822.8 to read as follows:
§ 822.8 When, where, and how must I
submit my postmarket surveillance plan?
You must submit your plan to
conduct postmarket surveillance within
30 days of the date you receive the
postmarket surveillance order. For
devices regulated by the Center for
Biologics Evaluation and Research, send
your submission to the Food and Drug
Administration, Center for Biologics
Evaluation and Research, Document
Control Center, 10903 New Hampshire
Ave., Bldg. 71, Rm. G112, Silver Spring,
MD 20993–0002. For devices regulated
by the Center for Drug Evaluation and
Research, send your submission to the
Central Document Room, Center for
Drug Evaluation and Research, Food
and Drug Administration, 5901–B,
Ammendale Rd., Beltsville, MD 20705–
1266. For devices regulated by the
Center for Devices and Radiological
Health, send your submission to the
Document Mail Center, 10903 New
Hampshire Ave., Bldg. 66, Rm. G609,
Silver Spring, MD 20993–0002. When
we receive your original submission, we
will send you an acknowledgment letter
identifying the unique document
number assigned to your submission.
You must use this number in any
correspondence related to this
submission.
■ 3. Amend § 822.12 by revising the first
sentence to read as follows:
lotter on DSK11XQN23PROD with RULES1
§ 822.12 Do you have any information that
will help me prepare my submission or
design my postmarket surveillance plan?
Guidance documents that discuss our
current thinking on preparing a
postmarket surveillance submission and
designing a postmarket surveillance
plan are available on the Center for
Devices and Radiological Health’s
website, the Food and Drug
Administration main website, and from
the Food and Drug Administration,
Center for Devices and Radiological
Health, Office of Policy, Guidance and
Policy Development, Center for Devices
and Radiological Health, Food and Drug
Administration, 10903 New Hampshire
VerDate Sep<11>2014
16:11 Mar 28, 2022
Jkt 256001
Ave., Bldg. 66, Rm. 5431, Silver Spring,
MD 20993–0002. * * *
■ 4. Revise § 822.21 to read as follows:
§ 822.21 What must I do if I want to make
changes to my postmarket surveillance
plan after you have approved it?
You must receive our approval in
writing before making changes in your
plan that will affect the nature or
validity of the data collected in
accordance with the plan. To obtain our
approval, you must submit the request
to make the proposed change and
revised postmarket surveillance plan to
the applicable address listed in § 822.8.
You may reference information already
submitted in accordance with § 822.14.
In your cover letter, you must identify
your submission as a supplement and
cite the unique document number that
we assigned in our acknowledgment
letter for your original submission,
specifically identify the changes to the
plan, and identify the reasons and
justification for making the changes.
You must report changes in your plan
that will not affect the nature or validity
of the data collected in accordance with
the plan in the next interim report
required by your approval order.
Dated: March 11, 2022.
Lauren K. Roth,
Associate Commissioner for Policy.
[FR Doc. 2022–06508 Filed 3–28–22; 8:45 am]
BILLING CODE 4164–01–P
taxpayers may apply these regulations
to transactions occurring after October
22, 2004. The introductory text and
Example 11 of paragraph (h) of this
section apply with respect to
transactions occurring on or after March
28, 2016, and also with respect to
transactions occurring before such date
as a result of an entity classification
election under § 301.7701–3 of this
chapter filed on or after March 28, 2016,
unless such transaction is pursuant to a
binding agreement that was in effect
prior to March 28, 2016 and at all times
thereafter. In addition, taxpayers may
apply such provisions to any transaction
occurring after October 22, 2004.
[FR Doc. 2022–06670 Filed 3–28–22; 8:45 am]
BILLING CODE 0099–10–D
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Income Taxes
CFR Correction
This rule is being published by the
Office of the Federal Register to correct
an editorial or technical error that
appeared in the most recent annual
revision of the Code of Federal
Regulations.
Internal Revenue Service
In Title 26 of the Code of Federal
Regulations, Part 1 (§§ 1.301 to 1.400),
revised as of April 1, 2021, in
§ 1.351–3, revise paragraph (f) to read as
follows:
26 CFR Part 1
§ 1.351–3 Records to be kept and
information to be filed.
Income Taxes
*
■
DEPARTMENT OF THE TREASURY
CFR Correction
This rule is being published by the
Office of the Federal Register to correct
an editorial or technical error that
appeared in the most recent annual
revision of the Code of Federal
Regulations.
■ In Title 26 of the Code of Federal
Regulations, Part 1 (§§ 1.301 to 1.400),
revised as of April 1, 2021, in
§ 1.362–4, revise paragraph (j) to read as
follows:
§ 1.362–4
property.
Basis of loss duplication
*
*
*
*
*
(j) Effective/applicability date. This
section applies to transactions occurring
after September 3, 2013, unless effected
pursuant to a binding agreement that
was in effect prior to September 3, 2013,
and at all times thereafter. In addition,
PO 00000
Frm 00012
Fmt 4700
Sfmt 4700
*
*
*
*
(f) Effective/applicability date. This
section applies to any taxable year
beginning on or after May 30, 2006.
However, taxpayers may apply this
section to any original Federal income
tax return (including any amended
return filed on or before the due date
(including extensions) of such original
return) timely filed on or after May 30,
2006. For taxable years beginning before
May 30, 2006, see § 1.351–3 as
contained in 26 CFR part 1 in effect on
April 1, 2006. Paragraphs (a)(3) and
(b)(3) of this section apply with respect
to exchanges under section 351
occurring on or after March 28, 2016,
and also with respect to exchanges
under section 351 occurring before such
date as a result of an entity classification
election under § 301.7701–3 of this
chapter filed on or after March 28, 2016,
unless such exchange is pursuant to a
binding agreement that was in effect
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[Federal Register Volume 87, Number 60 (Tuesday, March 29, 2022)]
[Rules and Regulations]
[Page 17950]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-06670]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Income Taxes
CFR Correction
This rule is being published by the Office of the Federal Register
to correct an editorial or technical error that appeared in the most
recent annual revision of the Code of Federal Regulations.
0
In Title 26 of the Code of Federal Regulations, Part 1 (Sec. Sec.
1.301 to 1.400), revised as of April 1, 2021, in Sec. 1.362-4, revise
paragraph (j) to read as follows:
Sec. 1.362-4 Basis of loss duplication property.
* * * * *
(j) Effective/applicability date. This section applies to
transactions occurring after September 3, 2013, unless effected
pursuant to a binding agreement that was in effect prior to September
3, 2013, and at all times thereafter. In addition, taxpayers may apply
these regulations to transactions occurring after October 22, 2004. The
introductory text and Example 11 of paragraph (h) of this section apply
with respect to transactions occurring on or after March 28, 2016, and
also with respect to transactions occurring before such date as a
result of an entity classification election under Sec. 301.7701-3 of
this chapter filed on or after March 28, 2016, unless such transaction
is pursuant to a binding agreement that was in effect prior to March
28, 2016 and at all times thereafter. In addition, taxpayers may apply
such provisions to any transaction occurring after October 22, 2004.
[FR Doc. 2022-06670 Filed 3-28-22; 8:45 am]
BILLING CODE 0099-10-D
