Return of Partnership Income (IRS final rule, 2003-12-09

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2003-12-09/pdf/03-30524.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 68, No. 236 / Tuesday, December 9, 2003 / Rules and Regulations 68511

between 9 a.m. and 4 p.m., Monday through Friday.

VIII. Reference

The following reference is on display in the Division of Dockets Management (see ADDRESSES ) and may be seen by interested persons between 9 a.m. and 4 p.m., Monday through Friday.

Comment No. PRC1.

List of Subjects in 21 CFR Part 347

Labeling, Over-the-counter drugs.

I Therefore, under the Federal Food, Drug, and Cosmetic Act and under authority delegated to the Commissioner of Food and Drugs, 21 CFR part 347 is amended as follows:

PART 347—SKIN PROTECTANT DRUG PRODUCTS FOR OVER-THE- COUNTER HUMAN USE

I 1. The authority citation for 21 CFR part 347 continues to read as follows:

Authority: Authority: 21 U.S.C. 321, 351, 352, 353, 355, 360, 371.

I 2. Section 347.50 is amended by revising paragraphs (b)(2), (e)(1)(ii), and (f)(1)(ii) to read as follows:

§ 347.50 Labeling of skin protectant drug products.

- - - (b) Indications . * - (2) For products containing any ingredient in § 347.10(a), (d), (e), (g), (h), (i), (k), (l), (m), and (r) —(i) The labeling states (optional: ‘‘helps prevent and’’) ‘‘temporarily protects’’ (optional: ‘‘and helps relieve’’) (optional: ‘‘chafed,’’) ‘‘chapped or cracked skin’’ (optional: ‘‘and lips’’). This statement may be followed by the optional statement: ‘‘helps’’ (optional: ‘‘prevent and’’) ‘‘protect from the drying effects of wind and cold weather’’. [If both statements are used, each is preceded by a bullet.]

(ii) For products formulated as a lip protectant . The labeling states (optional: ‘‘helps prevent and’’) ‘‘temporarily protects’’ (optional: ‘‘and helps relieve’’) (optional: ‘‘chafed,’’) ‘‘chapped or cracked lips’’. This statement may be followed by the optional statement: ‘‘helps’’ (optional: ‘‘prevent and’’) ‘‘protect from the drying effects of wind and cold weather’’. [If both statements are used, each is preceded by a bullet.]

- - - (e) Products formulated and labeled as a lip protectant and that meet the criteria established in § 201.66(d)(10) of this chapter . * - (1) * - (ii) The heading and the indication required by § 201.66(c)(4) of this chapter may be limited to: ‘‘Use [in bold type] helps’’ (optional: ‘‘prevent and’’)

‘‘protect’’ (optional: ‘‘and relieve’’) ‘‘chapped lips’’. If both optional terms are used, the indication may be limited to: ‘‘Use [in bold type] helps prevent, protect, and relieve chapped lips’’.

- - - (f) Products containing only cocoa butter, petrolatum, or white petrolatum identified in § 347.10(d), (m), and (r), singly or in combination with each other, and marketed other than as a lip protectant . (1) * - (ii) The heading and the indication required by § 201.66(c)(4) of this chapter may be limited to ‘‘Use [in bold type] helps protect minor cuts and burns’’ or ‘‘Use [in bold type] helps’’ (optional: ‘‘prevent and’’) ‘‘protect chapped skin’’ or ‘‘Use [in bold type] helps protect minor cuts and burns and’’ (optional: ‘‘prevent and protect’’) ‘‘chapped skin’’.

Dated: December 1, 2003. Jeffrey Shuren, Assistant Commissioner for Policy.

[FR Doc. 03–30394 Filed 12–8–03; 8:45 am]

BILLING CODE 4160–01–S

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9094]

RIN 1545–BC01

Return of Partnership Income

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final and temporary regulations.

SUMMARY: This document contains final and temporary regulations that were published in the Federal Register on November 10, 2003 (68 FR 63733), that authorize the Commissioner to provide exceptions to the requirements of section 6301(a) of the Internal Revenue Code for certain partnerships by guidance published in the Internal Revenue Bulletin.

EFFECTIVE DATE: This correction is effective November 5, 2003.

FOR FURTHER INFORMATION CONTACT: David A. Shulman (202) 622–3070 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final and temporary regulations that are the subject of these corrections are under section 6031 of the Internal Revenue Code.

FOR FURTHER INFORMATION CONTACT: Commander Scott A. Kenney, JAGC, U.S. Navy, Deputy Assistant Judge Advocate General (Admiralty and Maritime Law), Office of the Judge Advocate General, Department of the Navy, 1322 Patterson Ave., SE, Suite 3000, Washington Navy Yard, DC 20374–5066, Telephone number: (202) 685–5040.

SUPPLEMENTARY INFORMATION: Pursuant to the authority granted in 33 U.S.C. 1605, the Department of the Navy

Need for Correction

As published, these final and temporary regulations (TD 9094) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

I Accordingly, the publication of the final and temporary regulations (TD 9094), which were the subject of FR Doc. 03–28190, is corrected to read as follows: I On page 63734, Authority Citation, column 1, the language ‘‘Section 1.6031(a)–1T also issued under’’ is corrected to read ‘‘Section 1.6031(a)–1T is also issued under’’.

Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 03–30524 Filed 12–8–03; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF DEFENSE

Department of the Navy

32 CFR Part 706

Certifications and Exemptions Under the International Regulations for Preventing Collisions at Sea, 1972

AGENCY: Department of the Navy, DOD.

ACTION: Final rule.

SUMMARY: The Department of the Navy is amending its certifications and exemptions under the International Regulations for Preventing Collisions at Sea, 1972 (72 COLREGS), to reflect that the Deputy Assistant Judge Advocate General (Admiralty and Maritime Law) has determined that USS PINCKNEY (DDG 91) is a vessel of the Navy which, due to its special construction and purpose, cannot fully comply with certain provisions of the 72 COLREGS without interfering with its special function as a naval ship. The intended effect of this rule is to warn mariners in waters where 72 COLREGS apply.

EFFECTIVE DATE: June 16, 2003.

VerDate jul<14>2003 15:53 Dec 08, 2003 Jkt 203001 PO 00000 Frm 00025 Fmt 4700 Sfmt 4700 E:\FR\FM\09DER1.SGM 09DER1