Revision of Section 482 Cost Sharing Regulations

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1996-06-28/pdf/96-16171.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

33656 Federal Register / Vol. 61, No. 126 / Friday, June 28, 1996 / Rules and Regulations

Capitol St. NW., suite 700, Washington, DC.

Dated: June 18, 1996. L. Robert Lake, Director, Office of Policy, Planning and Strategic Initiatives, Center for Food Safety and Applied Nutrition.

[FR Doc. 96–16522 Filed 6–27–96; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8670]

RIN 1545–AU20

Revision of Section 482 Cost Sharing Regulations; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations (TD 8670), which were published in the Federal Register on Monday, May 13, 1996 (61 FR 21955) relating to qualified cost sharing arrangements.

EFFECTIVE DATE: May 13, 1996.

FOR FURTHER INFORMATION CONTACT: Lisa Sams, (202) 622–3840 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 482 of the Internal Revenue Code.

Need for Correction

As published, the final regulations contain errors which may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 8670), which are the subject of FR Doc. 96–11781, is corrected as follows:

§ 1.482–7 [Corrected] On page 21956, column 2, instructional ‘‘Par. 3.’’, is corrected by revising item g. to read as follows:

g. By redesignating the introductory text of paragraph (j)(2) following the heading and paragraphs (j)(2)(i) through (j)(2)(v) as the introductory text of paragraph (j)(2)(i) and paragraphs (j)(2)(i)(A) through (j)(2)(i)(E),

Any person who will be adversely affected by this regulation may at any time on or before July 29, 1996, file with the Dockets Management Branch (address above) written objections thereto. Each objection shall be separately numbered, and each numbered objection shall specify with particularity the provisions of the regulation to which objection is made and the grounds for the objection. Each numbered objection on which a hearing is requested shall specifically so state. Failure to request a hearing for any particular objection shall constitute a waiver of the right to a hearing on that objection. Each numbered objection for which a hearing is requested shall include a detailed description and analysis of the specific factual information intended to be presented in support of the objection in the event that a hearing is held. Failure to include such a description and analysis for any particular objection shall constitute a waiver of the right to a hearing on the objection. Three copies of all documents shall be submitted and shall be identified with the docket number found in brackets in the heading of this document. Any objections received in response to the regulation may be seen in the Dockets Management Branch between 9 a.m. and 4 p.m., Monday through Friday.

VI. References

The following information has been placed on display in the Dockets Management Branch (address above) and may be seen by interested persons between 9 a.m. and 4 p.m., Monday through Friday.

Memorandum from the Chemistry Review Branch, FDA, to the Novel Ingredients Branch, FDA; March 8, 1994.
Comment from the McNeil Specialty Products Co., January 6, 1995.

List of Subjects in 21 CFR Part 172

Food additives, Incorporation by reference, Reporting and recordkeeping requirements.

Therefore, under the Federal Food, Drug, and Cosmetic Act and under authority delegated to the Commissioner of Food and Drugs and redelegated to the Director, Center for Food Safety and Applied Nutrition, 21 CFR part 172 is amended as follows:

PART 172—FOOD ADDITIVES PERMITTED FOR DIRECT ADDITION TO FOOD FOR HUMAN CONSUMPTION

The authority citation for 21 CFR part 172 continues to read as follows:

Authority: Secs. 201, 401, 402, 409, 701, 721 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321, 341, 342, 348, 371, 379e).

Section 172.804 is amended by revising the introductory text, the second sentence of paragraph (b), and paragraph c; by removing paragraph (d) and redesignating paragraphs (e) and (f) as paragraphs (d) and (e) to read as follows:

§ 172.804 Aspartame.

The food additive aspartame may be safely used in food in accordance with good manufacturing practice as a sweetening agent and a flavor enhancer in foods for which standards of identity established under section 401 of the act do not preclude such use under the following conditions:

- - - (b) * - - Copies are available from the National Academy Press, 2101 Constitution Ave. NW., Washington, DC 20418, or may be examined at the Center for Food Safety and Applied Nutrition’s Library, Food And Drug Administration, 200 C St. SW., rm. 3321, Washington, DC, or at the Office of the Federal Register, 800 North Capitol St. NW., suite 700, Washington, DC.

(c)(1) When aspartame is used as a sugar substitute tablet for sweetening hot beverages, including coffee and tea, L-leucine may be used as a lubricant in the manufacture of such tablets at a level not to exceed 3.5 percent of the weight of the tablet.

(2) When aspartame is used in baked goods and baking mixes, the amount of the additive is not to exceed 0.5 percent by weight of ready-to-bake products or of finished formulations prior to baking. Generally recognized as safe (GRAS) ingredients or food additives approved for use in baked goods shall be used in combination with aspartame to ensure its functionality as a sweetener in the final baked product. The level of aspartame used in these products is determined by an analytical method entitled ‘‘Analytical Method for the Determination of Aspartame and Diketopiperazine in Baked Goods and Baking Mixes,’’ October 8, 1992, which was developed by the Nutrasweet Co. Copies are available from the Office of Premarket Approval (HFS–200), Center for Food Safety and Applied Nutrition, 200 C St. SW., Washington, DC 20204, or are available for inspection at the Center for Food Safety and Applied Nutrition’s Library, Food and Drug Administration, 200 C St. SW., rm. 3321, Washington, DC 20204, and the Office of the Federal Register, 800 North

Federal Register / Vol. 61, No. 126 / Friday, June 28, 1996 / Rules and Regulations 33657

respectively; and, by adding a heading to newly designated paragraph (j)(2)(i). Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 96–16171 Filed 6–27–96; 8:45 am]

BILLING CODE 4830–01–P

26 CFR Part 301

[TD 8671]

RIN 1545–AS83

Taxpayer Identifying Numbers (TINs); Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains corrections to final regulations [TD 8671] which were published in the Federal Register on Wednesday, May 29, 1996 (61 FR 26788). The final regulations relate to requirements for furnishing a taxpayer identifying number on returns, statements or other documents.

EFFECTIVE DATE: May 29, 1996.

FOR FURTHER INFORMATION CONTACT: Lilo A. Hester, (202) 874–1490 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 6109 of the Internal Revenue Code.

Need for Correction

As published, TD 8671 contains errors that are in need of correction.

Correction of Publication

Accordingly, the publication of final regulations which are the subject of FR Doc. 96–13397 is corrected as follows:

On page 26790, column 1, in amendatory instruction ‘‘Par 2.’’, line 1, the language ‘‘Section § 301.6109–1 is’’ is corrected to read ‘‘Section 301.6109– 1 is’’.

§ 301.6109–1 [Corrected] 2. On page 26791, columns 1 and 2, § 301.6109–1(d)(3)(iv)(A)( 1 ) is corrected to read as follows:

§ 301.6109–1 Identifying numbers.

- - - (d) * - (3) * - (iv) * - (A) * -

( 1 ) Procedures for providing Form SS–4 and Form W–7, or such other necessary form to applicants for obtaining a taxpayer identifying number;

- - - 1. On page 26792, column 2, § 301.6109–1(h)(1), line 8, the language ‘‘identification numbers apply after May’’ is corrected to read ‘‘identification numbers apply on and after May’’. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 96–16172 Filed 6–27–96; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF JUSTICE

28 CFR Parts 0, 2, 32, 42, and 46

Justice Department Regulations; Corrections

AGENCY: Department of Justice.

ACTION: Correcting amendments.

SUMMARY: This document contains corrections to title 28 of the Code of Federal Regulations that constitute technical amendments to the Department of Justice regulations.

EFFECTIVE DATE: June 24, 1996.

FOR FURTHER INFORMATION CONTACT: Rosemary Hart, Senior Counsel, Office of Legal Counsel, U.S. Department of Justice, 10th and Constitution Avenues, NW., Washington, DC 20530, (202) 514– 2027 (not a toll-free call).

SUPPLEMENTARY INFORMATION:

Need for Correction

As published in the Code of Federal Regulations, the final regulations amending parts 0, 2, 32, 42, and 46 of title 28, Code of Federal Regulations, contain technical errors that are in need of correction.

List of Subjects

28 CFR Part 0

Authority delegations (Government agencies), Government employees, Organization and functions (Government agencies), Whistleblowing.

28 CFR Part 2

Administrative practice and procedure, Crime, Juvenile delinquency, Prisoners, Privacy, Probation and parole, Youth.

28 CFR Part 32

Administrative practice and procedure, Claims, Disability benefits,

Emergency medical services, Firefighters, Law enforcement officers, Reporting and recordkeeping requirements.

28 CFR Part 42

Administrative practice and procedure, Aged, Civil Rights, Equal employment opportunity, Grant programs, Individuals with disabilities, Reporting and recordkeeping requirements, Sex discrimination.

28 CFR Part 46

Human research subjects, Reporting and recordkeeping requirements.

Correction of Publication

Accordingly, title 28 of the Code of Federal Regulations is corrected by making the following correcting amendments:

PART 0—ORGANIZATION OF THE DEPARTMENT OF JUSTICE

The authority citation for Part 0 continues to read as follows:

Authority: 5 U.S.C. 301; 28 U.S.C. 509, 510, 515–519.

§ 0.112 [Corrected]

In § 0.112, paragraphs (1) through (4) are redesignated as paragraphs (a) through (d).

PART 2—PAROLE, RELEASE, SUPERVISION AND RECOMMITMENT OF PRISONERS, YOUTH OFFENDERS, AND JUVENILE DELINQUENTS

The authority citation for Part 2 continues to read as follows:

Authority: 18 U.S.C. 4203(a)(1) and 4204(a)(6).

§ 2.47 [Corrected]

In § 2.47, paragraph (b), paragraphs (i) and (ii) are redesignated as paragraphs (1) and (2), respectively.
In § 2.47, paragraph (c), paragraphs (i) thorough (iii) are redesignated as paragraphs (1) through (3) respectively.

PART 32—PUBLIC SAFETY OFFICERS’ DEATH AND DISABILITY BENEFITS

The authority citation for Part 32 is revised to read as follows:

Authority: Part L of title I of the Omnibus Crime Control and Safe Streets Act of 1968, as amended (42 U.S.C. 3711 et seq .).

§ 32.2 [Corrected]

In § 32.2, paragraph (3), which directly follows paragraph (d), is redesignated as paragraph (e).