42050 Federal Register / Vol. 62, No. 150 / Tuesday, August 5, 1997 / Rules and Regulations

3E201 ‘‘Technology’’ according to the

General Technology Note for the ‘‘use’’

of items controlled by 3A001.e.2, e.3,

and e.5, 3A201, 3A225 to 3A233

* * * * *

3E292 ‘‘Technology’’ according to the

General Technology Note for the

‘‘development’’, ‘‘production’’, or ‘‘use’’

of items controlled by 3A292

License Requirements

Reason for Control: NP, AT

Control(s) Country Chart

NP applies to entire

entry.

NP Column 2

AT applies to entire

entry.

AT Column 1

License Exceptions

CIV: N/A

TSR: N/A

List of Items Controlled

Unit: N/A

Related Controls: N/A

Related Definitions: N/A

Items: The list of items controlled is

contained in the ECCN heading.

* * * * *

Dated: July 29, 1997.

Iain S. Baird,

Acting Assistant Secretary for Export

Administration.

[FR Doc. 97–20415 Filed 8–4–97; 8:45 am]

BILLING CODE 3510–33–P

DEPARTMENT OF HEALTH AND

HUMAN SERVICES

Food and Drug Administration

21 CFR Part 177

Indirect Food Additives: Polymers

CFR Correction

In title 21 of the Code of Federal

Regulations, parts 170 to 199, revised as

of April 1, 1997, on page 263, in

§ 177.1520 in the table in paragraph (b)

in the entry for

‘‘Polymethylsilsesquioxane’’ the CAS

number should read ‘‘68554–70–1’’.

BILLING CODE 1505–01–D

DEPARTMENT OF HEALTH AND

HUMAN SERVICES

Food and Drug Administration

21 CFR Part 178

[Docket No. 89F–0176]

Indirect Food Additives: Adjuvants,

Production Aids, and Sanitizers

AGENCY: Food and Drug Administration,

HHS.

ACTION: Final rule.

SUMMARY: The Food and Drug

Administration (FDA) is amending the

food additive regulations to provide for

the safe use of disodium 4-isodecyl

sulfosuccinate as an emulsifier in the

production of food-contact polymers.

This action responds to a petition filed

by American Cyanamid Co.

DATES: The regulation is effective

August 5, 1997; written objections and

request for a hearing by September 4,

1997.

ADDRESSES: Submit written objections to

the Dockets Management Branch (HFA–

305), Food and Drug Administration,

12420 Parklawn Dr., rm. 1–23,

Rockville, MD 20857.

FOR FURTHER INFORMATION CONTACT:

Richard H. White, Center for Food

Safety and Applied Nutrition (HFS–

216), Food and Drug Administration,

200 C St. SW., Washington, DC 20204,

202–418–3094.

SUPPLEMENTARY INFORMATION: In a notice

published in the Federal Register of

June 13, 1989 (54 FR 25174), FDA

announced that a food additive petition

(FAP 9B4122) had been filed by

American Cyanamid Co., One Cyanamid

Plaza, Wayne, NJ 07470 (currently Cytec

Industries Inc., c/o Keller and Heckman,

1001 G St. NW., Washington, DC

20001). The petition proposed to amend

the food additive regulations in

§ 175.105 Adhesives (21 CFR 175.105)

and § 178.3400 Emulsifiers and/or

surface active agents (21 CFR 178.3400)

to provide for the safe use of disodium

4-isodecyl sulfosuccinate as a

component of adhesives and as an

emulsifier in the production of foodcontact polymers. The petitioner later

requested that the agency proceed with

a decision regarding the regulation of

the additive for use only as a component

of adhesives in food-contact materials.

The agency published a final rule in the

Federal Register of April 20, 1993 (58

FR 21257) amending § 175.105 to

provide for the use of disodium 4-

isodecyl sulfosuccinate as a component

of adhesives. In that final rule, the

agency stated that its decision regarding

the petitioned use of the additive as an

emulsifier in the production of foodcontact polymers would be addressed in

a future Federal Register document. The

agency is addressing that decision in

this final rule.

FDA has evaluated data in the

petition and other relevant material.

Based on this information, the agency

concludes that the proposed use of the

subject additive as an emulsifier in the

production of food-contact polymeric

coatings is safe, that the additive will

have the intended technical effect, and

that therefore, § 178.3400 should be

amended as set forth below.

In accordance with § 171.1(h) (21 CFR

171.1(h)), the petition and the

documents that FDA considered and

relied upon in reaching its decision to

approve the petition are available for

inspection at the Center for Food Safety

and Applied Nutrition by appointment

with the information contact person

listed above. As provided in § 171.1(h),

the agency will delete from the

documents any materials that are not

available for public disclosure before

making the documents available for

inspection.

The agency has carefully considered

the potential environmental effects of

this action. FDA has concluded that the

action will not have a significant impact

on the human environment, and that an

environmental impact statement is not

required. The agency’s finding of no

significant impact and the evidence

supporting that finding, contained in an

environmental assessment, may be seen

in the Dockets Management Branch

(address above) between 9 a.m. and 4

p.m., Monday through Friday.

Any person who will be adversely

affected by this regulation may at any

time on or before September 4, 1997, 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
Federal Register / Vol. 62, No. 150 / Tuesday, August 5, 1997 / Rules and Regulations 42051

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.

List of Subjects in 21 CFR Part 178

Food additives, Food packaging.

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 178 is

amended as follows:

PART 178—INDIRECT FOOD

ADDITIVES: ADJUVANTS,

PRODUCTION AIDS, AND SANITIZERS

1. The authority citation for 21 CFR

part 178 continues to read as follows:

Authority: Secs. 201, 402, 409, 721 of the

Federal Food, Drug, and Cosmetic Act (21

U.S.C. 321, 342, 348, 379e).

2. Section 178.3400 is amended in the

table in paragraph (c) by alphabetically

adding a new entry under the headings

‘‘List of substances’’ and ‘‘Limitations’’

to read as follows:

§ 178.3400 Emulsifiers and/or surface

active agents.

* * * * *

(c) * * *

List of substances Limitations

* * * * * * *

Disodium 4-isodecyl sulfosuccinate (CAS Reg. No. 37294–49–8). For use only as an emulsifier at levels not to exceed

5 percent by weight of polymers intended for use

in coatings.

* * * * * * *

* * * * *

Dated: July 23, 1997.

Janice F. Oliver,

Acting Director, Center for Food Safety and

Applied Nutrition.

[FR Doc. 97–20498 Filed 8-4-97; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8728]

RIN 1545–AQ94

Procedure for Changing a Method of

Accounting Under Section 263A

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final and temporary

regulations.

SUMMARY: This document contains final

regulations relating to the requirements

for changing a method of accounting for

costs subject to section 263A. The

regulations provide guidance regarding

changes in method of accounting for

costs incurred in producing property

and acquiring property for resale. The

regulations affect taxpayers changing

their method of accounting for costs

subject to section 263A.

DATES: These regulations are effective

August 5, 1997.

FOR FURTHER INFORMATION CONTACT:

Cheryl Lynn Oseekey, (202) 622–4970

(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On March 30, 1987 and August 7,

1987, temporary regulations under

section 263A were published in the

Federal Register (TD 8131, 52 FR 10052

and TD 8148, 52 FR 29375), and crossreferenced to notices of proposed

rulemaking published in the Federal

Register on the same date (52 FR 10118

and 52 FR 29391). The temporary

regulations contain rules for taxpayers

changing their method of accounting to

comply with the capitalization rules of

section 263A. A public hearing on these

temporary and proposed regulations

was held on December 7, 1987.

On August 9, 1993, final regulations

under section 263A were published in

the Federal Register (TD 8482, 58 FR

42198). These final regulations did not

address the accounting method

provisions in the 1987 temporary

regulations, which continued in effect.

On August 5, 1994, final and temporary

regulations were published in the

Federal Register (TD 8559, 59 FR

39958). These final regulations address

‘‘pick and pack costs’’ and other

expenses. The August 5, 1994 temporary

regulations renumbered the accounting

method provisions in the 1987

temporary regulations from § 1.263A–

1T(e) to § 1.263A–7T.

This document adopts, with

modifications, § 1.263A–7T as final

regulations.

Explanation of Provisions

In 1987, the IRS and the Treasury

Department issued temporary

regulations that provide guidance to

taxpayers changing their method of

accounting to comply with the

capitalization rules of section 263A. The

regulations provide automatic consent

for taxpayers required to change their

method of accounting for the first

taxable year section 263A was effective.

Subsequent to promulgation of the

1987 temporary regulations, the IRS and

the Treasury Department issued various

revenue procedures that set forth rules

and procedures applicable to certain

changes in method of accounting for

costs subject to section 263A for which

taxpayers can obtain automatic consent.

These revenue procedures provide

automatic consent to change the method

of accounting in years other than the

first taxable year section 263A was

effective. Where automatic consent is

not available by revenue procedure,

taxpayers can obtain the

Commissioner’s consent to change a

method of accounting for costs subject

to section 263A under Rev. Proc. 97–27

(1997–21 I.R.B. 10).

Rev. Proc. 97–27 and the automatic

change revenue procedures describe

how a change in method of accounting

may be effected, but they do not

describe how inventory and other

property on hand at the beginning of the

year of change should be revalued.

These final regulations provide

guidance regarding how taxpayers must

revalue property in connection with a

change in method of accounting for

costs subject to section 263A. The

revaluation rules for inventory are

substantially similar to the revaluation

rules contained in the 1987 temporary