Guidance Under Section 1502; Amendment of Matching Rule for Certain Gains on Member Stock; Correction, 50041-50042 [2023-16225]
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lotter on DSK11XQN23PROD with RULES1
Federal Register / Vol. 88, No. 146 / Tuesday, August 1, 2023 / Rules and Regulations
(35) furazabol (17a-methyl-17bhydroxyandrostano[2,3-c]furazan);
(36) [3,2-c]furazan-5a-androstan-17bol;
(37) 18a-homo-3-hydroxy-estra2,5(10)-dien-17-one;
(38) 4-hydroxy-19-nortestosterone
(4,17b-dihydroxy-estr-4-en-3-one);
(39) 4-hydroxy-androst-4-ene-3,17dione;
(40) 17b-hydroxy-androstano[2,3d]isoxazole;
(41) 17b-hydroxy-androstano[3,2c]isoxazole;
(42) 3b-hydroxy-estra-4,9,11-trien-17one;
(43) 4-hydroxytestosterone (4,17bdihydroxy-androst-4-en-3-one);
(44) mestanolone (17a-methyl-17bhydroxy-5a-androstan-3-one);
(45) mesterolone (1a-methyl-17bhydroxy-5a-androstan-3-one);
(46) methandienone (17a-methyl-17bhydroxyandrost-1,4-dien-3-one);
(47) methandriol (17a-methyl-3b,17bdihydroxyandrost-5-ene);
(48) methasterone (2a,17a-dimethyl5a-androstan-17b-ol-3-one or 2a,17adimethyl-17b-hydroxy-5a-androstan-3one);
(49) methenolone (1-methyl-17bhydroxy-5a-androst-1-en-3-one);
(50) 17a-methyl-androsta-1,4-diene3,17b-diol;
(51) 17a-methyl-5a-androstan-17b-ol;
(52) 17a-methyl-androstan-3hydroxyimine-17b-ol;
(53) 6a-methyl-androst-4-ene-3,17dione;
(54) 17a-methyl-androst-2-ene-3,17bdiol;
(55) 17a-methyl-3b,17b-dihydroxy5a-androstane;
(56) 17a-methyl-3a,17b-dihydroxy5a-androstane;
(57) 17a-methyl-3b,17bdihydroxyandrost-4-ene;
(58) 17a-methyl-4hydroxynandrolone (17a-methyl-4hydroxy-17b-hydroxyestr-4-en-3-one);
(59) methyldienolone (17a-methyl17b-hydroxyestra-4,9(10)-dien-3-one);
(60) 17a-methyl-D1dihydrotestosterone (17b-hydroxy-17amethyl-5a-androst-1-en-3-one) (a.k.a.
‘‘17-a-methyl-1-testosterone’’);
(61) methyltestosterone (17a-methyl17b-hydroxyandrost-4-en-3-one);
(62) methyltrienolone (17a-methyl17b-hydroxyestra-4,9,11-trien-3-one);
(63) mibolerone (7a,17a-dimethyl17b-hydroxyestr-4-en-3-one);
(64) nandrolone (17b-hydroxyestr-4en-3-one);
(65) 19-nor-4-androstenediol (3b,17bdihydroxyestr-4-ene);
(66) 19-nor-4-androstenediol (3a,17bdihydroxyestr-4-ene);
(67) 19-nor-5-androstenediol (3b,17bdihydroxyestr-5-ene);
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(68) 19-nor-5-androstenediol (3a,17bdihydroxyestr-5-ene);
(69) 19-nor-4,9(10)androstadienedione (estra-4,9(10)-diene3,17-dione);
(70) 19-nor-4-androstenedione (estr-4en-3,17-dione);
(71) 19-nor-5-androstenedione (estr-5en-3,17-dione);
(72) norbolethone (13b,17a-diethyl17b-hydroxygon-4-en-3-one);
(73) norclostebol (4-chloro-17bhydroxyestr-4-en-3-one);
(74) norethandrolone (17a-ethyl-17bhydroxyestr-4-en-3-one);
(75) normethandrolone (17a-methyl17b-hydroxyestr-4-en-3-one);
(76) oxandrolone (17a-methyl-17bhydroxy-2-oxa-5a-androstan-3-one);
(77) oxymesterone (17a-methyl-4,17bdihydroxyandrost-4-en-3-one);
(78) oxymetholone (17a-methyl-2hydroxymethylene-17b-hydroxy-5aandrostan-3-one);
(79) prostanozol (17b-hydroxy-5aandrostano[3,2-c]pyrazole or [3,2c]pyrazole-5a-androstan-17b-ol);
(80) [3,2-c]pyrazole-androst-4-en-17bol;
(81) stanozolol (17a-methyl-17bhydroxy-5a-androst-2-eno[3,2-c]pyrazole);
(82) stenbolone (17b-hydroxy-2methyl-5a-androst-1-en-3-one);
(83) testolactone (13-hydroxy-3-oxo13,17-secoandrosta-1,4-dien-17-oic acid
lactone);
(84) testosterone (17bhydroxyandrost-4-en-3-one);
(85) tetrahydrogestrinone (13b,17adiethyl-17b-hydroxygon-4,9,11-trien-3one); and
(86) trenbolone (17b-hydroxyestr4,9,11-trien-3-one).
*
*
*
*
*
■ 7. Section 1308.50 is added to read as
follows:
§ 1308.50 Temporary and permanent
scheduling of recently emerged anabolic
steroids.
(a) The Administrator may issue a
temporary order adding a drug or other
substance to the definition of anabolic
steroids if the Administrator finds
that—
(1) The drug or other substance
satisfies the criteria for being considered
an anabolic steroid under 21 U.S.C.
802(41) but is not listed in that section
or by regulation of the Attorney General
as being an anabolic steroid; and
(2) Adding such drug or other
substance to the definition of anabolic
steroids will assist in preventing abuse
or misuse of the drug or other substance.
(b) An order issued under paragraph
(a) of this section shall not take effect
until 30 days after the date of the
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50041
publication by the Administrator of a
notice in the Federal Register of the
intention to issue such order and the
grounds upon which such order is to be
issued. The order shall expire not later
than 24 months after the date it becomes
effective, except that the Administrator
may, during the pendency of
proceedings under paragraph (f) of this
section, extend the temporary
scheduling order for up to 6 months.
(c) The Administrator shall transmit
notice of an order proposed to be issued
under paragraph (a) of this section to the
Secretary of Health and Human
Services. In issuing an order under
paragraph (a), the Administrator shall
take into consideration any comments
submitted by the Secretary in response
to a notice transmitted pursuant to this
paragraph (c).
(d) A temporary scheduling order
issued under paragraph (a) of this
section shall be vacated upon the
issuance of a permanent scheduling
order under paragraph (f) of this section.
(e) An order issued under paragraph
(a) of this section is not subject to
judicial review.
(f) The Administrator may, by rule,
issue a permanent order adding a drug
or other substance to the definition of
anabolic steroids if such drug or other
substance satisfies the criteria for being
considered an anabolic steroid under 21
U.S.C. 802(41). Such rulemaking may be
commenced simultaneously with the
issuance of the temporary order issued
under paragraph (a) of this section.
Scott Brinks,
Federal Register Liaison Officer, Drug
Enforcement Administration.
[FR Doc. 2023–15747 Filed 7–31–23; 8:45 am]
BILLING CODE 4410–09–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9515]
RIN 1545–BH20
Guidance Under Section 1502;
Amendment of Matching Rule for
Certain Gains on Member Stock;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains a
correction to Treasury Decision 9515,
which was published in the Federal
Register for Friday, March 4, 2011.
SUMMARY:
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lotter on DSK11XQN23PROD with RULES1
50042
Federal Register / Vol. 88, No. 146 / Tuesday, August 1, 2023 / Rules and Regulations
Treasury Decision 9515 issued final and
temporary regulations relating to the
redetermination of intercompany gain as
excluded from gross income in certain
transactions involving stock transfers
between members of a consolidated
group. Treasury Decision 9515 was
corrected on March 31, 2011; however,
the corrections included an erroneous
amendatory instruction that incorrectly
removed two paragraphs from the Code
of Federal Regulations. This document
restores the two removed paragraphs.
DATES: This correction is effective on
August 1, 2023 and is applicable on
March 4, 2011.
FOR FURTHER INFORMATION CONTACT:
Jeremy Aron-Dine at (202) 317–6847
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Correction of Publication
Background
The final regulations (TD 9515) that
are the subject of this correction are
under section 1502 of the Code.
Treasury Decision 9515 was corrected at
76 CFR 17781; however, the correction
included an erroneous amendatory
instruction. The instruction was
intended to revise only the introductory
text of § 1.1502–13(c)(6)(ii)(D)(1), but it
inadvertently removed § 1.1502–
13(c)(6)(ii)(D)(1)(i) and (ii). This
correction restores the two deleted
paragraphs as they existed prior to the
correcting amendment.
*
Need for Correction
As published March 4, 2011 (76 CFR
11956), the final regulations (TD 9515,
FR Doc. 2011–4846) contain errors that
needed to be corrected. Treasury
Decision 9515 was corrected at 76 FR
17781, March 31, 2011; however, the
correcting amendment contained an
erroneous amendatory instruction, and
two paragraphs (26 CFR 1.1502–
13(c)(6)(ii)(D)(1)(i) and (ii)) were
incorrectly removed from the Code of
Federal Regulations.
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch,
Associate Chief Counsel (Procedure and
Administration).
Applicability of Correction
Generally, the amendments to TD
9515 apply with respect to items taken
into account on or after March 4, 2011.
Section 1.1502–13(c)(6)(ii)(D), the
regulatory provision corrected in this
amendment, only applies to taxpayers
that receive a determination from the
Commissioner in the form of a private
letter ruling. Taxpayers and the Internal
Revenue Service have consistently
applied § 1.1502–13(c)(6)(ii)(D) as if the
incorrectly deleted paragraphs had not
been deleted.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
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16:03 Jul 31, 2023
Jkt 259001
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
*
*
*
*
*
Section 1.1502–13 is also issued under 26
U.S.C. 1502.
*
*
*
*
*
Par. 2. Section 1.1502–13 is amended
by adding paragraphs (c)(6)(ii)(D)(1)(i)
and (ii) to read as follows:
■
§ 1.1502–13
Intercompany transactions.
*
*
*
*
(c) * * *
(6) * * *
(ii) * * *
(D) * * *
(1) * * *
(i) In the case of an intercompany item
of income, the corresponding item is
permanently disallowed; or
(ii) If the intercompany item
constitutes gain, the conditions
described in paragraphs
(c)(6)(ii)(C)(1)(iv) and (c)(6)(ii)(C)(1)(v) of
this section are satisfied.
*
*
*
*
*
[FR Doc. 2023–16225 Filed 7–31–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2023–0630]
Safety Zone; Military Ocean Terminal
Concord Safety Zone, Suisun Bay,
Military Ocean Terminal Concord, CA
Coast Guard, Department of
Homeland Security (DHS).
ACTION: Notification of enforcement of
regulation.
AGENCY:
The Coast Guard will enforce
the safety zone in the navigable waters
of Suisun Bay, off Concord, CA, in
support of explosive on-loading to
Military Ocean Terminal Concord
(MOTCO) on August 1, 2023, through
August 2, 2023. This safety zone is
SUMMARY:
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Sfmt 9990
necessary to protect personnel, vessels,
and the marine environment from
potential explosion within the explosive
arc. The safety zone is open to all
persons and vessels for transitory use,
but vessel operators desiring to anchor
or otherwise loiter within the safety
zone must obtain the permission of the
Captain of the Port San Francisco
(COTP) or a designated representative.
All persons and vessels operating
within the safety zone must comply
with all directions given to them by the
Captain of the Port San Francisco or a
designated representative.
The regulations in 33 CFR
165.1198 will be enforced from 12:01
a.m. on August 1, 2023, until 11:59 p.m.
on August 2, 2023.
DATES:
If
you have questions about this
notification of enforcement, call, or
email CWO3 Joel B. Henderson, U.S.
Coast Guard Sector San Francisco,
Waterways Management Division, at
415–399–7442, SFWaterways@uscg.mil.
FOR FURTHER INFORMATION CONTACT:
The Coast
Guard will enforce the safety zone in 33
CFR 165.1198 for the Military Ocean
Terminal Concord, CA (MOTCO)
regulated area from 12:01 a.m. on
August 1, 2023, until 11:59 p.m. on
August 2, 2023, or as announced via
marine local broadcasts. This safety
zone is necessary to protect personnel,
vessels, and the marine environment
from potential explosion within the
explosive arc. The regulation for this
safety zone, § 165.1198, specifies the
location of the safety zone which
encompasses the navigable waters in the
area between 500 yards of MOTCO Pier
in position 38°03′30″ N, 122°01′14″ W
and 3,000 yards of the pier. During the
enforcement periods, as reflected in
§ 165.1198(d), if you are the operator of
a vessel in the regulated area you must
comply with the instructions of the
COTP or the designated on-scene patrol
personnel. Vessel operators desiring to
anchor or otherwise loiter within the
safety zone must contact Sector San
Francisco Vessel Traffic Service at 415–
556–2760 or VHF Channel 14 to obtain
permission.
In addition to this notification of
enforcement in the Federal Register, the
Coast Guard plans to provide
notification of this enforcement period
via marine information broadcasts.
SUPPLEMENTARY INFORMATION:
Dated: July 27, 2023.
Taylor Q. Lam,
Captain, U.S. Coast Guard, Captain of the
Port San Francisco.
[FR Doc. 2023–16447 Filed 7–31–23; 8:45 am]
BILLING CODE 9110–04–P
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]]>Agencies
[Federal Register Volume 88, Number 146 (Tuesday, August 1, 2023)]
[Rules and Regulations]
[Pages 50041-50042]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-16225]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9515]
RIN 1545-BH20
Guidance Under Section 1502; Amendment of Matching Rule for
Certain Gains on Member Stock; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to Treasury Decision 9515,
which was published in the Federal Register for Friday, March 4, 2011.
[[Page 50042]]
Treasury Decision 9515 issued final and temporary regulations relating
to the redetermination of intercompany gain as excluded from gross
income in certain transactions involving stock transfers between
members of a consolidated group. Treasury Decision 9515 was corrected
on March 31, 2011; however, the corrections included an erroneous
amendatory instruction that incorrectly removed two paragraphs from the
Code of Federal Regulations. This document restores the two removed
paragraphs.
DATES: This correction is effective on August 1, 2023 and is applicable
on March 4, 2011.
FOR FURTHER INFORMATION CONTACT: Jeremy Aron-Dine at (202) 317-6847
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9515) that are the subject of this
correction are under section 1502 of the Code. Treasury Decision 9515
was corrected at 76 CFR 17781; however, the correction included an
erroneous amendatory instruction. The instruction was intended to
revise only the introductory text of Sec. 1.1502-13(c)(6)(ii)(D)(1),
but it inadvertently removed Sec. 1.1502-13(c)(6)(ii)(D)(1)(i) and
(ii). This correction restores the two deleted paragraphs as they
existed prior to the correcting amendment.
Need for Correction
As published March 4, 2011 (76 CFR 11956), the final regulations
(TD 9515, FR Doc. 2011-4846) contain errors that needed to be
corrected. Treasury Decision 9515 was corrected at 76 FR 17781, March
31, 2011; however, the correcting amendment contained an erroneous
amendatory instruction, and two paragraphs (26 CFR 1.1502-
13(c)(6)(ii)(D)(1)(i) and (ii)) were incorrectly removed from the Code
of Federal Regulations.
Applicability of Correction
Generally, the amendments to TD 9515 apply with respect to items
taken into account on or after March 4, 2011. Section 1.1502-
13(c)(6)(ii)(D), the regulatory provision corrected in this amendment,
only applies to taxpayers that receive a determination from the
Commissioner in the form of a private letter ruling. Taxpayers and the
Internal Revenue Service have consistently applied Sec. 1.1502-
13(c)(6)(ii)(D) as if the incorrectly deleted paragraphs had not been
deleted.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
* * * * *
Section 1.1502-13 is also issued under 26 U.S.C. 1502.
* * * * *
0
Par. 2. Section 1.1502-13 is amended by adding paragraphs
(c)(6)(ii)(D)(1)(i) and (ii) to read as follows:
Sec. 1.1502-13 Intercompany transactions.
* * * * *
(c) * * *
(6) * * *
(ii) * * *
(D) * * *
(1) * * *
(i) In the case of an intercompany item of income, the
corresponding item is permanently disallowed; or
(ii) If the intercompany item constitutes gain, the conditions
described in paragraphs (c)(6)(ii)(C)(1)(iv) and (c)(6)(ii)(C)(1)(v) of
this section are satisfied.
* * * * *
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch, Associate Chief Counsel
(Procedure and Administration).
[FR Doc. 2023-16225 Filed 7-31-23; 8:45 am]
BILLING CODE 4830-01-P
