Election Out of Subchapter K for Producers of Natural Gas

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1995-03-01/pdf/95-4902.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

11028 Federal Register / Vol. 60, No. 40 / Wednesday, March 1, 1995 / Rules and Regulations

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8578]

RIN 1545–AP23

Election Out of Subchapter K for Producers of Natural Gas; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

SUMMARY: This document contains a correction to final regulations [TD 8578] which was published in the Federal Register for Friday, December 23, 1994 (59 FR 66181). The final regulations provide that the co-producers under a joint operating agreement must use one of two permissible methods described in the regulations in reporting income from gas sales and certain related deductions and credits.

EFFECTIVE DATE: January 1, 1995.

FOR FURTHER INFORMATION CONTACT: Grace Kim, (202) 622–3060 (not a tollfree number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 761 of the Internal Revenue Code.

Need for Correction

As published, TD 8578 contains a typographical error that is in need of correction.

Correction of Publication

Accordingly, the publication of the final regulations which is the subject of FR Doc. 94–31291, is corrected as follows:

On page 66183, column 2, § 1.761–2, paragraph (d)(2)(i), ninth line from the bottom of the paragraph, regulation section ‘‘§ 1.4461(e)(3)’’ is corrected to read ‘‘§ 1.446–1(e)(3)’’.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 95–4902 Filed 2–28–95; 8:45 am]

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and (b)(3)(i) through (b)(3)(iii) of this section.

Dated: February 9, 1995.

Robert C. Livingston,

Director, Office of New Animal Drug Evaluation, Center for Veterinary Medicine.

[FR Doc. 95–4912 Filed 2–28–95; 8:45 am]

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21 CFR Part 558

Animal Drugs, Feeds, and Related Products; Melengestrol Acetate and Tylosin

AGENCY: Food and Drug Administration, HHS.

ACTION: Final rule.

SUMMARY: The Food and Drug Administration (FDA) is amending the animal drug regulations to reflect approval of a supplemental new animal drug application (NADA) filed by The Upjohn Co. The supplemental NADA provides for use of single ingredient Type A medicated articles containing melengestrol acetate (MGA) and tylosin to manufacture certain combination drug Type B and Type C medicated feeds for heifers fed in confinement for slaughter. The supplement provides for use of a dry MGA Type A article to make a dry Type B or Type C medicated feed.

EFFECTIVE DATE: March 1, 1995.

FOR FURTHER INFORMATION CONTACT: Jack Caldwell, Center for Veterinary Medicine (HFV–126), Food and Drug Administration, 7500 Standish Pl., Rockville, MD 20855, 301–594–1638.

SUPPLEMENTARY INFORMATION: The Upjohn Co., Kalamazoo, MI 49001, filed supplemental NADA 138–995, MGA with Tylan (MGA with tylosin), which provides for use of approved MGA and tylosin Type A medicated articles to make Type B and Type C medicated feeds for heifers being fed in confinement for slaughter. The supplement removes the requirement for making dry pelleted Type B or C medicated feed. Therefore, dry MGA and tylosin Type A articles may be used to make a dry Type B or C medicated feed containing MGA and tylosin.

This supplement is approved as of January 13, 1995. Accordingly, 21 CFR 558.342(c)(4)(ii)(C) is amended by removing the existing reference to a pelleted medicated feed to reflect this approval.

This is a manufacturing supplement to an approved NADA. Approval of this supplement does not require added safety or efficacy data or information. Therefore, a freedom of information summary as provided in part 20 (21 CFR part 20) and § 514.11(e)(2)(ii) (21 CFR 514.11(e)(2)(ii)) is not required. Under section 512(c)(2)(F)(iii) of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360b(c)(2)(F)(iii)), this supplement for food-producing animals does not qualify for marketing exclusivity because the supplement does not contain new clinical or field investigations (other than bioequivalence or residue studies) and new human food safety studies (other than bioequivalence or residue studies) essential to the approval and conducted or sponsored by the applicant.

The agency has determined under 21 CFR 25.24(d)(1)(iii) that this action is of a type that does not individually or cumulatively have a significant effect on the human environment. Therefore, neither an environmental assessment nor an environmental impact statement is required.

List of Subjects in 21 CFR Part 558

Animal drugs, Animal feeds.

Therefore, under the Federal Food, Drug, and Cosmetic Act and under authority delegated to the Commissioner of Food and Drugs and redelegated to the Center for Veterinary Medicine, 21 CFR part 558 is amended as follows:

PART 558—NEW ANIMAL DRUGS FOR USE IN ANIMAL FEEDS

The authority citation for 21 CFR part 558 continues to read as follows:

Authority: Secs. 512, 701 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 360b, 371).

§ 558.342 [Amended]

Section 558.342 Melengestrol acetate is amended in paragraph (c)(4)(ii)(C) by removing the word ‘‘pelleted’’.

Dated: February 9, 1995.

Robert C. Livingston,

Director, Office of New Animal Drug Evaluation, Center for Veterinary Medicine.

[FR Doc. 95–4913 Filed 2–28–95; 8:45 am]

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