Guidance Regarding Claims for Certain Income Tax Convention

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1997-09-05/pdf/97-23645.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

46876 Federal Register / Vol. 62, No. 172 / Friday, September 5, 1997 / Rules and Regulations

and the Regulatory Flexibility Act (5 U.S.C. 601–612). Executive Order 12866 directs agencies to assess all costs and benefits of available regulatory alternatives and, when regulation is necessary, to select regulatory approaches that maximize net benefits (including potential economic, environmental, public health and safety, and other advantages; distributive impacts; and equity). The agency believes that this final rule is consistent with the regulatory philosophy and principles identified in the Executive Order. In addition, the final rule is not a significant regulatory action as defined by the Executive Order and so is not subject to review under the Executive Order.

The Regulatory Flexibility Act requires agencies to analyze regulatory options that would minimize any significant impact of a rule on small entities. Because this regulation does not impose reporting, recordkeeping, or other economic burdens, the agency certifies that the final rule will not have a significant economic impact on a substantial number of small entities. Therefore, under the Regulatory Flexibility Act, no further analysis is required.

List of Subjects in 21 CFR Part 312

Drugs, Exports, Imports, Investigations, Labeling, Medical research, Reporting and recordkeeping requirements, Safety.

Therefore, under the Federal Food, Drug, and Cosmetic Act and under authority delegated to the Commissioner of Food and Drugs, 21 CFR part 312 is amended as follows:

PART 312—INVESTIGATIONAL NEW DRUG APPLICATION

The authority citation for 21 CFR part 312 continues to read as follows:

Authority: Secs. 201, 301, 501, 502, 503, 505, 506, 507, 701 of the Federal Food, Drug, and Cosmetic Act (21 U.S.C. 321, 331, 351, 352, 353, 355, 356, 357, 371); sec. 351 of the Public Health Service Act (42 U.S.C. 262).

Section 312.70 is amended by revising the first sentences of paragraphs (a) and (b) to read as follows:

§ 312.70 Disqualification of a clinical investigator.

(a) If FDA has information indicating that an investigator (including a sponsor-investigator) has repeatedly or deliberately failed to comply with the requirements of this part, part 50, or part 56 of this chapter, or has submitted to FDA or to the sponsor false information in any required report, the Center for Drug Evaluation and Research

or the Center for Biologics Evaluation and Research will furnish the investigator written notice of the matter complained of and offer the investigator an opportunity to explain the matter in writing, or, at the option of the investigator, in an informal conference.

- (b) After evaluating all available information, including any explanation presented by the investigator, if the Commissioner determines that the investigator has repeatedly or deliberately failed to comply with the requirements of this part, part 50, or part 56 of this chapter, or has deliberately or repeatedly submitted false information to FDA or to the sponsor in any required report, the Commissioner will notify the investigator and the sponsor of any investigation in which the investigator has been named as a participant that the investigator is not entitled to receive investigational drugs. * -

Dated: August 29, 1997. William B. Schultz, Deputy Commissioner for Policy.

[FR Doc. 97–23587 Filed 9–4–97; 8:45 am]

BILLING CODE 4160–01–F

UNITED STATES INFORMATION AGENCY

22 CFR 514

Exchange Visitor Program

AGENCY: United States Information Agency.

ACTION: Final rule.

SUMMARY: The Agency adopts as final and without change the interim final rule governing au pair program participation adopted June 27, 1997.

DATES: This rule is effective September 5, 1997.

FOR FURTHER INFORMATION CONTACT: Exchange Visitor Program Services, Program Designation Branch, United States Information Agency, 301 4th Street, SW., Washington DC 20547; Telephone (202) 401–9810.

SUPPLEMENTARY INFORMATION: The Agency adopted an interim final rule governing au pair program participation on June 27, 1997 (62 FR 34632.) This interim final rule amended existing au pair program regulations adopted February 15, 1995 (60 FR 8547.) Specifically, the interim rule further defined the selection and screening requirements for au pair participants and required that participants actually attend rather than merely enroll for six

hours of academic credit. Further, the number of hours that au pair may provide child care services was limited to no more than 10 hours per day and forty-five hours in any given week.

The Agency provided for a thirty day public comment period which ended July 27, 1997 and received forty-one comments. The Agency reviewed those comments and found that all comments received objected to the educational program component, the wage to be paid to the au pair participant, or the limitation on the number of hours an au pair participant may work. Due to the Agency’s past review of these three specific areas of the au pair program, the Agency has determined that it is appropriate to adopt the interim final regulation as final and without modification notwithstanding these comments from interested members of the public.

List of Subjects in 22 CFR Part 514

Cultural exchange programs.

Dated: August 29, 1997. Les Jin, General Counsel.

PART 514—EXCHANGE VISITOR PROGRAM

Accordingly, the interim rule amending 22 CFR part 514 which was published at 62 FR 34633 on June 27, 1997 is adopted as a final rule without change.

[FR Doc. 97–23624 Filed 9–4–97; 8:45 am]

BILLING CODE 8230–01–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8722]

RIN 1545–AV33

Guidance Regarding Claims for Certain Income Tax Convention Benefits; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to temporary regulations.

SUMMARY: This document contains corrections to temporary regulations (TD 8722) which were published in the Federal Register on Wednesday, July 2, 1997 (62 FR 35673). The temporary regulations relate to the eligibility for benefits under income tax treaties for payments to entities.

EFFECTIVE DATE: July 2, 1997.

Federal Register / Vol. 62, No. 172 / Friday, September 5, 1997 / Rules and Regulations 46877

FOR FURTHER INFORMATION CONTACT: Elizabeth Karzon, (202) 622–3880 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The temporary regulations that are subject to these corrections are under section 894 of the Internal Revenue Code.

Need for Correction

As published, the temporary regulations (TD 8722) contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the temporary regulations (TD 8722) which are the subject of FR Doc. 97–17467 is corrected as follows:

On page 35673, column 1, in the preamble in the caption FOR FURTHER INFORMATION CONTACT, line 2, the language ‘‘Elizabeth Karzon, (202) 622– 3860 (not a’’ is corrected to read ‘‘Elizabeth Karzon, (202) 622–3880 (not a’’.

§ 1.894–1T [Corrected]

On page 35676, column 3, § 1.894– 1T, paragraph (d)(1), line 5 from the bottom of the column, the language ‘‘a resident of the jurisdiction only to the’’ is corrected to read ‘‘a resident of the jurisdiction to the’’.
On page 35677, column 1, § 1.894– 1T, paragraph (d)(1), line 9, the language ‘‘a resident of such jurisdiction only if’’ is corrected to read ‘‘a resident of such jurisdiction if’’.
On page 35679, column 2, § 1.894– 1T, paragraph (d)(6), paragraph (i) of Example 11., line 16, the language ‘‘holder, is a corporation organized in Country’’ is corrected to read ‘‘holder, is a business organization organized in Country’’.
On page 35679, column 3, § 1.894– 1T, paragraph (d)(6), paragraph (ii) of Example 11., line 15, the language ‘‘jurisdiction. F, however, may claim the’’ is corrected to read ‘‘jurisdiction. F, however, is entitled to the’’.
On page 35679, column 3, § 1.894– 1T, paragraph (d)(6), paragraph (ii) of Example 11., line 20, the language ‘‘of X, because X qualifies as a resident of X’’ is corrected to read ‘‘of X, because F qualifies as a resident of X’’. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 97–23645 Filed 9–4–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8656]

RIN 1545–AS24

Section 6662—Imposition of the Accuracy-Related Penalty; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains a correction to final regulations (TD 8656) in the Code of Federal Regulations, which were published in the Federal Register on Friday, February 9, 1996 (61 FR 4876). The final regulations provide guidance on the imposition of the accuracy related penalty.

EFFECTIVE DATE: February 9, 1996.

FOR FURTHER INFORMATION CONTACT: Lisa G. Sams (202) 622–3880 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of these corrections are under section 6662 of the Internal Revenue Code.

Need for Correction

As published, TD 8656 contains an error that may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

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 * -
§ 1.6662–6 [Corrected] Par. 2. In § 1.6662–6, paragraph (d)(2)(ii)(E) is amended by removing the language ‘‘§ 1.482–1(e)(2)(ii)(B)’’ from the last sentence and adding the language ‘‘§ 1.482–1(e)(2)(iii)(B)’’ in its place. Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 97–23646 Filed 9–4–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF DEFENSE

Office of the Secretary

32 CFR Part 199

[DoD 6010.8–R]

RIN 0720–AA33

Civilian Health and Medical Program of the Uniformed Services (CHAMPUS); Health Promotion and Disease Prevention Visits and Immunizations

AGENCY: Office of the Secretary, DoD.

ACTION: Final rule.

SUMMARY: This final rule expands wellbaby visits and immunizations to dependents under the age of six and improves access to preventive benefits for dependents age six and above to include health promotion and disease prevention visits in connection with immunizations, Pap smears, mammograms, and colon and prostate cancer screenings.

DATES: This final rule is effective October 6, 1997.

ADDRESSES: Office of Health Services Financing Policy, Department of Defense, Room 1B657 Pentagon, Washington, DC 20301–1200.

FOR FURTHER INFORMATION CONTACT: Cynthia P. Speight, Office of the Assistant Secretary of Defense (Health Affairs), (703) 697–8975.

SUPPLEMENTARY INFORMATION:

A. Provisions of Proposed Rule

On February 10, 1996, Pub.L. 104–106 was signed into law. Section 701 of that law extends coverage of ‘‘well-baby visits’’ and immunizations for an additional three years, from up to two years of age to under six years of age. Section 701 also provides for additional preventive care services under the Basic CHAMPUS Program (see § 199.4) for dependents six years of age or older. This rule implements provisions of Pub.L. 104–106 by changing ‘‘well-baby care’’ to ‘‘well-child care’’ and by providing for additional preventive care services for dependents six years of age or older. This rule improves availability of immunizations and other preventive services, particularly for children. While these services have previously been available in military hospitals and clinics, access has depended on proximity to military medical treatment facilities with available space and services. Access, therefore, has not been uniformly attainable for all beneficiaries. This rule improves access by authorizing coverage of these services by all TRICARE benefit options,