Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Proposed Rules 46957 

for raw meat and poultry products 

enhanced with ‘‘natural’’ ingredients to 

be allowed to bear an ‘‘all natural 

ingredients’’ claim instead of a 

‘‘natural’’ product claim. 

• Finally, because of the large number 

of comments that objected to the 

addition of ingredients to meat and 

poultry products labeled as ‘‘natural,’’ 

FSIS requests comments on whether the 

claim ‘‘natural’’ should refer only to 

raw, single-ingredient meat and poultry 

products, i.e., cuts of meat and poultry 

and ground meat and poultry. 

5. Natural and Naturally Raised 

• Given the number of comments that 

suggested that the claim ‘‘natural’’ as 

applied to meat and poultry products 

should encompass the conditions under 

which the source animals for these 

products were raised, FSIS requests 

comments on the issue and on how FSIS 

and AMS can best achieve a consistent 

approach to the claims ‘‘natural’’ and 

‘‘naturally raised.’’ 

• FSIS also requests comment on 

whether the Agency should adhere to its 

traditional view that the claim ‘‘natural’’ 

relates only to the finished meat or 

poultry product and not factor in how 

the source livestock or poultry are 

raised. 

6. Carbon Monoxide 

• FSIS requests comments on 

whether the Agency’s position regarding 

the use of carbon monoxide in the 

packaging of meat products is 

appropriate and should continue to be 

applied in evaluating requests for 

approval of ‘‘natural’’ claims. 

7. Economic Effects 

• FSIS requests comments on the 

potential economic effects and burdens 

of the various approaches on the use of 

‘‘natural’’ claims that were presented in 

this document. 

Additional Public Notification 

Public awareness of all segments of 

rulemaking and policy development is 

important. Consequently, in an effort to 

ensure that minorities, women, and 

persons with disabilities are aware of 

this document, FSIS will announce it 

online through the FSIS Web page 

located at http://www.fsis.usda.gov/ 

regulations_&_policies/ 

2009_Notices_Index/index.asp. FSIS 

will also make copies of this Federal 

Register publication available through 

the FSIS Constituent Update, which is 

used to provide information regarding 

FSIS policies, procedures, regulations, 

Federal Register notices, FSIS public 

meetings, recalls, and other types of 

information that could affect or would 

be of interest to constituents and 

stakeholders. The Update is 

communicated via Listserv, a free 

electronic mail subscription service for 

industry, trade and farm groups, 

consumer interest groups, health 

professionals, and other individuals 

who have asked to be included. The 

Update is available on the FSIS Web 

page. Through the Listserv and the Web 

page, FSIS is able to provide 

information to a much broader and more 

diverse audience. In addition, FSIS 

offers an e-mail subscription service that 

provides automatic and customized 

access to selected food safety news and 

information. This service is available at 

http://www.fsis.usda.gov/ 

news_and_events/email_subscription/. 

Options range from recalls to export 

information to regulations, directives 

and notices. 

Customers can add or delete 

subscriptions themselves, and have the 

option to password-protect their 

accounts. 

Done at Washington, DC, on September 9, 

2009. 

Alfred V. Almanza, 

Administrator. 

[FR Doc. E9–22036 Filed 9–11–09; 8:45 am] 

BILLING CODE 3410–DM–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–116614–08] 

RIN 1545–BH90 

Disregarded Entities and Excise Taxes 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the IRS is issuing temporary 

regulations clarifying that a singleowner eligible entity that is disregarded 

as an entity separate from its owner for 

any purpose, but regarded as a separate 

entity for certain excise tax purposes, is 

treated as a corporation for tax 

administration purposes related to those 

excise taxes. Those regulations also 

make conforming changes to the tax 

liability rule for disregarded entities and 

the treatment of entity rule for 

disregarded entities with respect to 

employment taxes. The regulations 

affect disregarded entities in general 

and, in particular, disregarded entities 

that pay or pay over certain federal 

excise taxes or that are required to be 

registered by the IRS. The text of those 

temporary regulations also serves as the 

text of these proposed regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by December 14, 2009. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–116614–08), room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to: CC:PA:LPD:PR (REG–116614– 

08), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–116614– 

08). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Michael H. Beker, (202) 622–3070; 

concerning the submissions of 

comments and requests for a public 

hearing, Richard Hurst, (202) 622–2949 

(TDD telephone) (not toll-free numbers) 

and his e-mail address is 

Richard.A.Hurst@irscounsel.treas.gov. 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend 26 CFR part 

301. The temporary regulations clarify 

that a single-owner eligible entity that is 

disregarded as an entity separate from 

its owner for any purpose, but regarded 

as a separate entity for certain excise tax 

purposes, is treated as a corporation for 

tax administrative purposes related to 

those excise taxes (that is, excise taxes 

reported on Form 720, ‘‘Quarterly 

Federal Excise Tax Return;’’ Form 730, 

‘‘Monthly Tax Return for Wagers;’’ Form 

2290, ‘‘Heavy Highway Vehicle Use Tax 

Return;’’ and Form 11–C, ‘‘Occupation 

Tax and Registration Return for 

Wagering;’’ excise tax refunds or 

payments claimed on Form 8849, 

‘‘Claim for Refund of Excise Taxes;’’ and 

excise tax registrations on Form 637, 

‘‘Application for Registration (For 

Certain Excise Tax Activities).’’ The 

temporary regulations also make 

conforming changes to the tax liability 

rule for disregarded entities in 

§ 301.7701–2(c)(2)(iii) and the treatment 

of entity rule for disregarded entities 

with respect to employment taxes in 

§ 301.7701–2(c)(2)(iv)(B). The text of 

those temporary regulations also serves 

as the text of these proposed 


cprice-sewell on DSK2BSOYB1PROD with PROPOSALS
46958 Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Proposed Rules 

regulations. The preamble to the 

temporary regulations explains the 

temporary regulations and these 

proposed regulations. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

has also been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because these 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Internal Revenue 

Code, this regulation has been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Comments and Requests for a Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. The 

IRS and the Treasury Department 

specifically request comments on the 

clarity of the proposed rules and how 

they may be made easier to understand. 

All comments will be available for 

public inspection and copying. A public 

hearing may be scheduled if requested 

by any person who timely submits 

comments. If a public hearing is 

scheduled, notice of the date, time, and 

place for the public hearing will be 

published in the Federal Register. 

Drafting Information 

The principal author of these 

regulations is Michael H. Beker, Office 

of the Associate Chief Counsel 

(Passthroughs and Special Industries). 

However, other personnel from the IRS 

and the Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 301 is 

proposed to be amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

Paragraph 1. The authority citation 

for part 301 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

Par. 2. Section 301.7701–2 is 

amended by: 

1. Revising paragraphs (c)(2)(iii) and 

(c)(2)(iv)(B). 

2. Redesignating paragraph (c)(2)(v)(B) 

as paragraph (c)(2)(v)(C) and adding 

new paragraph (c)(2)(v)(B). 

3. In newly-designated paragraph 

(c)(2)(v)(C), Example (iv) is added. 

4. Revising paragraphs (e)(2), (e)(5) 

and (e)(6). 

The additions and revisions read as 

follows: 

§ 301.7701–2 Business entities; 

definitions. 

* * * * * 

(c) * * * 

(2) * * * 

(iii) [The text of this proposed 

amendment to § 301.7701–2(c)(2)(iii) is 

the same as the text of § 301.7701– 

2T(c)(2)(iii) published elsewhere in this 

issue of the Federal Register]. 

(iv) * * * 

(B) [The text of this proposed 

amendment to § 301.7701–2(c)(2)(iv)(B) 

is the same as the text of § 301.7701– 

2T(c)(2)(iv)(B) published elsewhere in 

this issue of the Federal Register]. 

* * * * * 

(v) * * * 

(B) [The text of this proposed 

amendment to § 301.7701–2(c)(2)(v)(B) 

is the same as the text of § 301.7701– 

2T(c)(2)(v)(B) published elsewhere in 

this issue of the Federal Register]. 

(C) * * * (iv) [The text of this 

proposed amendment to § 301.7701- 

2(c)(2)(v)(C) Example (iv) is the same as 

the text of § 301.7701–2T(c)(2)(v)(C) 

Example (iv) published elsewhere in 

this issue of the Federal Register]. 

* * * * * 

(e) * * * 

(2) [The text of this proposed 

amendment to § 301.7701–2(e)(2) is the 

same as the text of § 301.7701–2T(e)(2) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

(5) [The text of this proposed 

amendment to § 301.7701–2(e)(5) is the 

same as the text of § 301.7701–2T(e)(5) 

published elsewhere in this issue of the 

Federal Register]. 

(6) [The text of this proposed 

amendment to § 301.7701–2(e)(6) is the 

same as the text of § 301.7701–2T(e)(6) 

published elsewhere in this issue of the 

Federal Register]. 

* * * * * 

L.E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E9–21986 Filed 9–11–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Occupational Safety and Health 

Administration 

29 CFR Parts 1910, 1926 

[Docket OSHA–S215–2006–0063] 

RIN 1218–AB67 

Electric Power Generation, 

Transmission, and Distribution; 

Electrical Protective Equipment; 

Limited Reopening of Record; Notice 

of Informal Public Hearing 

AGENCY: Occupational Safety and Health 

Administration (OSHA), Labor. 

ACTION: Proposed rule; limited 

reopening of the rulemaking record and 

notice of public hearing. 

SUMMARY: On June 15, 2005, OSHA 

published a proposed rule to revise the 

general industry and construction 

standards for electric power generation, 

transmission, and distribution work and 

for electrical protective equipment. The 

proposed general industry and 

construction standards for electric 

power generation, transmission, and 

distribution work included revised 

minimum approach distance tables. 

Those tables limit how close an 

employee (or a conductive object he or 

she is contacting) may get to an 

energized circuit part. In light of recent 

changes to one of the consensus 

standards on which OSHA relied in 

formulating the proposed minimum 

approach distances, OSHA is reopening 

the record on this proposal to obtain 

additional comments related to the 

proposed minimum approach distances. 

The record will remain open on this 

limited basis until October 15, 2009. 

OSHA is also announcing a public 

hearing on the issues raised in this 

notice. 

DATES: Comments: Comments must be 

submitted (transmitted, postmarked, or 

delivered) no later than October 15, 

2009. 

Notices of intention to appear: 

Interested persons who intend to 

present testimony or question witnesses 

at the public hearing must submit 

(transmit, postmark, or deliver) notices 


cprice-sewell on DSK2BSOYB1PROD with PROPOSALS