Federal Register / Vol. 76, No. 62 / Thursday, March 31, 2011 / Rules and Regulations 17781 

PART 1310—RECORDS AND 

REPORTS OF LISTED CHEMICALS 

AND CERTAIN MACHINES 

■ 1. The authority citation for part 1310 

continues to read as follows: 

Authority: 21 U.S.C. 802, 827(h), 830, 

871(b), 890. 

■ 2. Section 1310.02 is amended by 

adding a new paragraph (a)(30) to read 

as follows: 

§ 1310.02 Substances covered. 

* * * * * 

(a) * * * 

(30) Ergocristine and its salts 8612 

* * * * * 

■ 3. Section 1310.04 is amended by 

redesignating paragraphs (g)(1)(ii) 

through (g)(1)(ix) as paragraphs 

(g)(1)(iii) through (g)(1)(x), and adding a 

new paragraph (g)(1)(ii) to read as 

follows: 

§ 1310.04 Maintenance of records. 

* * * * * 

(g) * * * 

(1) * * * 

(iii) Ergocristine and its salts 

* * * * * 

■ 4. Section 1310.09 is amended by 

adding new paragraph (l) to read as 

follows: 

§ 1310.09 Temporary exemption from 

registration. 

* * * * * 

(l)(1) Each person required under 

sections 302 and 1007 of the Act 

(21 U.S.C. 822, 957) to obtain a 

registration to manufacture, distribute, 

import, or export regulated ergocristine 

and its salts, including regulated 

chemical mixtures pursuant to 

§ 1310.12, is temporarily exempted from 

the registration requirement, provided 

that DEA receives a properly completed 

application for registration or 

application for exemption for a 

chemical mixture containing 

ergocristine and its salts pursuant to 

§ 1310.13 on or before May 2, 2011. The 

exemption will remain in effect for each 

person who has made such application 

until the Administration has approved 

or denied that application. This 

exemption applies only to registration; 

all other chemical control requirements 

set forth in the Act and parts 1309, 

1310, 1313, and 1316 of this chapter 

remain in full force and effect. 

(2) Any person who manufactures, 

distributes, imports, or exports a 

chemical mixture containing 

ergocristine and its salts whose 

application for exemption is 

subsequently denied by DEA must 

obtain a registration with DEA. A 

temporary exemption from the 

registration requirement will also be 

provided for those persons whose 

applications for exemption are denied, 

provided that DEA receives a properly 

completed application for registration 

on or before 30 days following the date 

of official DEA notification that the 

application for exemption has been 

denied. The temporary exemption for 

such persons will remain in effect until 

DEA takes final action on their 

registration application. 

■ 5. Section 1310.12 is amended by 

adding in alphabetical order an entry 

‘‘Ergocristine and its salts’’ in the table 

‘‘Table of Concentration Limits’’ to read 

as follows: 

§ 1310.12 Exempt chemical mixtures. 

* * * * * 

(c) * * * 

TABLE OF CONCENTRATION LIMITS

DEA chemical 

code No. Concentration Special conditions 

List I Chemicals 

* * * * * * * 

Ergocristine and its salts ........ 8612 Not exempt at any concentration.Chemical mixtures containing any amount of ergocristine 

and its salts are not exempt. 

* * * * * * * 

* * * * * 

Dated: March 21, 2011. 

Michele M. Leonhart, 

Administrator. 

[FR Doc. 2011–7548 Filed 3–30–11; 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 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document describes 

correcting amends to final and 

temporary regulations concerning the 

treatment of certain intercompany gain 

with respect to stock owned by 

members of a consolidated group. These 

regulations provide for the 

redetermination of intercompany gain as 

excluded from gross income in certain 

transactions involving stock transfers 

between members of a consolidated 

group. These errors were made when 

the agency published final and 

temporary regulations (TD 9515) in the 

Federal Register on Friday, March 4, 

2011 (76 FR 11956). 

DATES: This correction is effective on 

March 31, 2011, and is applicable on 

March 4, 2011. 

FOR FURTHER INFORMATION CONTACT: John 

F. Tarrant, (202) 622–7790 or Lawrence 

M. Axelrod, (202) 622–7713 (not tollfree numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

(TD 9515) that are the subject of this 

document are under section 1502 of the 

Internal Revenue Code. 

Need for Correction 

As published, the final and temporary 

regulations (TD 9515) contain errors that 

may prove to be misleading and are in 

need of clarification. 

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 amendments: 


jdjones on DSK8KYBLC1PROD with RULES_2
17782 Federal Register / Vol. 76, No. 62 / Thursday, March 31, 2011 / Rules and Regulations 

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. * * * 

■ Par. 2. Section 1.1502–13 is amended 

by revising paragraphs (c)(6)(ii)(C)(2) 

and (c)(6)(ii)(D)(1) to read as follows: 

§ 1.1502–13 Intercompany transactions. 

* * * * * 

(c) * * * 

(6) * * * 

(ii) * * * 

(C) * * * 

(2) Effect on earnings and profits and 

investment adjustments. Any amount 

excluded from gross income under 

paragraph (c)(6)(ii)(C)(1) of this section 

shall not be taken into account as 

earnings and profits of any member and 

shall not be treated as tax-exempt 

income under § 1.1502–32(b)(2)(ii). 

(D) Other amounts. (1) The 

Commissioner may determine that 

treating S’s intercompany item as 

excluded from gross income is 

consistent with the purposes of this 

section and other applicable provisions 

of the Internal Revenue Code, 

regulations, and published guidance, if 

the following conditions are met, 

depending on whether the 

intercompany item is an item of income 

or an item of gain: 

* * * * * 

■ Par. 3. Section 1.1502–13T is 

amended by revising paragraph 

(f)(5)(ii)(F)(2) to read as follows: 

§ 1.1502–13T Intercompany transactions 

(temporary). 

* * * * * 

(f) * * * 

(5) * * * 

(ii) * * * 

(F) * * * 

(2) Prior periods. For transactions in 

which old T’s liquidation into B occurs 

before October 25, 2007, see § 1.1502– 

13(f)(5)(ii)(B)(1) and (f)(5)(ii)(B)(2) in 

effect prior to October 25, 2007, as 

contained in 26 CFR part 1, revised 

April 1, 2009. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2011–7506 Filed 3–30–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 53 

[USCG–2009–0239] 

RIN 1625–AB33 

Protection for Whistleblowers in the 

Coast Guard 

AGENCY: Coast Guard, DHS. 

ACTION: Direct final rule; confirmation of 

effective date. 

SUMMARY: On December 21, 2010, the 

Coast Guard published a direct final 

rule that notified the public of the Coast 

Guard’s intent to amend its ‘‘Coast 

Guard Whistleblower Protection’’ 

regulations to conform to statutory 

protections for all members of the 

Armed Forces. We have not received an 

adverse comment, or notice of intent to 

submit an adverse comment, on this 

rule. Therefore, the rule will go into 

effect as scheduled. 

DATES: The effective date of the direct 

final rule published December 21, 2010, 

(75 FR 79956), is confirmed as April 20, 

2011. 

ADDRESSES: The docket for this 

rulemaking, USCG–2009–0239, is 

available for inspection or copying at 

the Docket Management Facility (M–30), 

U.S. Department of Transportation, 

West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue, SE., 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. You may also 

find this docket on the Internet by going 

to http://www.regulations.gov, typing 

USCG–2009–0239 in the ‘‘Keyword’’ 

box, and then clicking ‘‘Search.’’ 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this notice, 

e-mail or call Commander Michael 

Cavallaro, U.S. Coast Guard Office of 

General Law, telephone 202–372–3777, 

e-mail Michael.S.Cavallaro@uscg.mil. If 

you have questions on viewing or 

submitting material to the docket, call 

Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: On 

December 21, 2010, we published a 

direct final rule entitled ‘‘Protection for 

Whistleblowers in the Coast Guard’’ in 

the Federal Register. (75 FR 79956). 

That rule broadens the whistleblower 

protection already afforded uniformed 

members of the Coast Guard by 

conforming Coast Guard regulations to 

statutory changes made to broaden 

whistleblower protections for all 

members of the Armed Forces. 

We published the rule as a direct final 

rule under 33 CFR 1.05–55 because we 

considered this rule to be 

noncontroversial and did not expect an 

adverse comment regarding this 

rulemaking. In the direct final rule we 

notified the public of our intent to make 

the rule effective on April 20, 2011, 

unless adverse comment or notice of 

intent to submit an adverse comment 

was received on or before February 22, 

2011. We have not received any 

comments, or notice of intent to submit 

an adverse comment, on this 

rulemaking. Therefore the rule will go 

into effect as scheduled, on April 20, 

2011. 

Dated: March 25, 2011. 

F.J. Kenney, 

Rear Admiral, U.S. Coast Guard, Judge 

Advocate General. 

[FR Doc. 2011–7642 Filed 3–30–11; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2010–0864] 

RIN 1625–AA87 

Security Zone: Passenger Vessels, 

Sector Southeastern New England 

Captain of the Port Zone 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule; change of 

effective period. 

SUMMARY: The Coast Guard is extending 

the effective period for temporary fixed 

and moving security zones around 

certain passenger vessels in the Sector 

Southeastern New England Captain of 

the Port Zone through October 1, 2011. 

Temporary section 33 CFR 165.T01– 

0864, which established these 

temporary security zones, was set to 

expire on April 1, 2011. Extending the 

effective period for these security zones 

provides continued and uninterrupted 

protection of passengers, vessels, and 

the public from destruction, loss, or 

injury from sabotage, subversive acts, or 

other malicious acts of a similar nature. 

DATES: Section 165.T01–0864 

temporarily added at 75 FR 63717, 

October 18, 2010, effective from October 

18, 2010, until April 1, 2011, will 

continue in effect through October 1, 

2011. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 


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