Federal Register / Vol. 62, No. 249 / Tuesday, December 30, 1997 / Rules and Regulations 67725

The agency is amending 21 CFR part

558 to reflect the change of sponsor.

List of Subjects in 21 CFR Part 558

Animal drugs, Animal feeds.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs and redelegated to

the Center for Veterinary Medicine, 21

CFR part 558 is amended as follows:

PART 558—NEW ANIMAL DRUGS FOR

USE IN ANIMAL FEEDS

1. The authority citation for 21 CFR

part 558 continues to read as follows:

Authority: (21 U.S.C. 360b, 371).

§ 558.195 [Amended]

2. Section 558.195 Decoquinate is

amended in paragraph (a) by removing

‘‘011526’’ and adding in its place

‘‘046573’’ and in the table in paragraph

(d), under the ‘‘sponsor column’’ by

removing ‘‘011526’’ wherever it appears

and adding in its place ‘‘046573’’.

§ 558.530 [Amended]

3. Section 558.530 Roxarsone is

amended in paragraph (a) by removing

‘‘011526’’ and adding in its place

‘‘046573’’.

Dated: December 18, 1997.

Robert C. Livingston,

Director, Office of New Animal Drug

Evaluation, Center for Veterinary Medicine.

[FR Doc. 97–33920 Filed 12–29–97; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF HEALTH AND

HUMAN SERVICES

Food and Drug Administration

21 CFR Part 558

New Animal Drugs for Use in Animal

Feeds; Chlortetracycline, Sulfathiazole,

Penicillin

AGENCY: Food and Drug Administration,

HHS.

ACTION: Final rule.

SUMMARY: The Food and Drug

Administration (FDA) is amending the

animal drug regulations to reflect

approval of an abbreviated new animal

drug application (ANADA) filed by

Hoffmann-La Roche, Inc. The ANADA

provides for use of a fixed combination

Type A medicated article containing

chlortetracycline, sulfathiazole, and

penicillin to make a Type C medicated

swine feed.

EFFECTIVE DATE: December 30, 1997.

FOR FURTHER INFORMATION CONTACT:

Lonnie W. Luther, Center for Veterinary

Medicine (HFV–102), Food and Drug

Administration, 7500 Standish Pl.,

Rockville, MD 20855, 301–827–0209.

SUPPLEMENTARY INFORMATION: HoffmannLa Roche, Inc., 340 Kingsland St.,

Nutley, NJ 07110–1199, filed ANADA

200–140 that provides for using a fixed

combination Type A medicated article

containing chlortetracycline calcium

complex equivalent to 20 grams per

pound (g/lb) chlortetracycline

hydrochloride, 4.4 percent sulfathiazole

(20 g/lb), and penicillin procaine

equivalent to 10 g/lb penicillin to make

a Type C medicated swine feed. The

Type C swine medicated feed contains

100 g/ton (t) chlortetracycline, 100 g/t

sulfathiazole, and 50 g/t penicillin, for

making prestarter, starter, grower, and

finisher Type C medicated feeds.

Hoffmann-La Roche’s ANADA 200–

140 is approved as a generic copy of

Boehringer Ingelheim’s NADA 39–077.

The ANADA is approved as of

December 30, 1997, and the regulations

are amended in 21 CFR 558.155(a)(1) to

reflect the approval. The basis for

approval is discussed in the freedom of

information summary.

In accordance with the freedom of

information provisions of 21 CFR part

20 and 514.11(e)(2)(ii), a summary of

human food safety data and information

submitted to support this approval may

be seen in the Dockets Management

Branch (HFA–305), Food and Drug

Administration, 12420 Parklawn Dr.,

rm. 1–23, Rockville, MD 20857, between

9 a.m. and 4 p.m., Monday through

Friday.

The agency has determined under 21

CFR 25.33(a)(1) that this action is of a

type that does not individually or

cumulatively have a significant effect on

the human environment. Therefore,

neither an environmental assessment

nor an environmental impact statement

is required.

List of Subjects in 21 CFR Part 558

Animal drugs, Animal feeds.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs and redelegated to

the Center for Veterinary Medicine, 21

CFR part 558 is amended as follows:

PART 558—NEW ANIMAL DRUGS FOR

USE IN ANIMAL FEEDS

1. The authority citation for 21 CFR

part 558 continues to read as follows:

Authority: 21 U.S.C. 360b, 371.

§ 558.155 [Amended]

2. Section 558.155 Chlortetracycline,

sulfathiazole, penicillin is amended in

paragraph (a)(1) by removing ‘‘000010’’

and adding in its place ‘‘000004 and

000010’’.

Dated: December 19, 1997.

Stephen F. Sundlof,

Director, Center for Veterinary Medicine.

[FR Doc. 97–33919 Filed 12–30–97; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8745]

RIN 1545–AR63

Definition of Structure

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations relating to deductions

available upon demolition of a building.

These final regulations reflect changes

to the law made by the Tax Reform Act

of 1984 and affect owners and lessees of

real property who demolish buildings.

DATES: The regulations are effective

December 30, 1997.

FOR FURTHER INFORMATION CONTACT:

Bernard P. Harvey, (202) 622–3110 (not

a toll-free number). For dates of

applicability of these regulations, see

§ 1.280B–1(c).

SUPPLEMENTARY INFORMATION:

Background

This document contains final

regulations under section 280B of the

Internal Revenue Code. Section 280B

was added by the Tax Reform Act of

1976, Public Law 94–455, 2124(b), 90

Stat. 1520, 1918 (Oct. 4, 1976), and

significant amendments were made to

the provision by the Economic Recovery

Tax Act of 1981, Public Law 97–34, 212

(d)(2)(C) and (e)(2), 95 Stat. 172, 239

(Aug. 13, 1981) (1981 Act) and the Tax

Reform Act of 1984, Public Law 98–369,

1063, 98 Stat. 494, 1047 (July 18, 1984)

(1984 Act). Transition rules were

provided in the Tax Reform Act of 1986,

Public Law 99–514, 1878(h), 100 Stat.

2085, 2904 (Oct. 22, 1986) (1986 Act).

As originally enacted, section 280B

required any costs or losses incurred on

account of the demolition of any

certified historic structure (a building or

structure meeting certain requirements)

to be capitalized into the land upon
67726 Federal Register / Vol. 62, No. 249 / Tuesday, December 30, 1997 / Rules and Regulations

which the demolished structure was

located. The 1981 Act modified the

definition of certified historic structure

for purposes of section 280B from a

building or structure meeting certain

requirements to a building (or its

structural components) meeting certain

requirements. The 1984 Act substituted

‘‘any structure’’ for ‘‘certified historic

structure.’’

A notice of proposed rulemaking was

published in the Federal Register (61

FR 31473) on June 20, 1996. The one

written comment received supports the

position announced in the notice of

proposed rulemaking.

These final regulations define what

‘‘structure’’ means for purposes of

section 280B.

Explanation of Provisions

These final regulations define the

term ‘‘structure’’ for purposes of section

280B as a building and its structural

components as those terms are defined

in § 1.48–1(e) of the Income Tax

Regulations. Thus, under section 280B,

a structure will include only a building

and its structural components and not

other inherently permanent structures

such as oil and gas storage tanks, blast

furnaces, and coke ovens.

The final regulations rely on the

legislative history underlying the 1984

and 1986 Acts, which refer repeatedly to

buildings rather than to structures

generally. In addition, the legislative

history of the 1984 Act discusses the

difficulty of applying the intent test of

§ 1.165–3 of the regulations, which

applies to the demolition of buildings,

and indicates that the newly added

language is meant to eliminate this

difficulty.

Special Analyses

It has been determined that this

Treasury decision is not a significant

regulatory action as defined in EO

12866. Therefore, a regulatory

assessment is not required. It also has

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 on small

entities a collection of information

requirement, the Regulatory Flexibility

Act (5 U.S.C. chapter 6) does not apply.

Therefore, a Regulatory Flexibility

Analysis is not required. Pursuant to

section 7805(f) of the Internal Revenue

Code, the notice of proposed rulemaking

preceding these regulations was

submitted to the Chief Counsel for

Advocacy of the Small Business

Administration for comment on its

impact on small business.

Drafting Information: The principal

author of these regulations is Bernard P.

Harvey, Office of Assistant Chief

Counsel (Passthroughs and Special

Industries). However, other personnel

from the IRS and Treasury Department

participated in their development.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR part 1 is

amended as follows:

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 1.280B–1 is added to

read as follows:

§ 1.280B–1 Demolition of structures.

(a) In general. Section 280B provides

that, in the case of the demolition of any

structure, no deduction otherwise

allowable under chapter 1 of subtitle A

shall be allowed to the owner or lessee

of such structure for any amount

expended for the demolition or any loss

sustained on account of the demolition,

and that the expenditure or loss shall be

treated as properly chargeable to the

capital account with respect to the land

on which the demolished structure was

located.

(b) Definition of structure. For

purposes of section 280B, the term

structure means a building, as defined

in § 1.48–1(e)(1), including the

structural components of that building,

as defined in § 1.48–1(e)(2).

(c) Effective date. This section is

effective for demolitions commencing

on or after December 30, 1997.

Dated: December 8, 1997.

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

Approved:

Donald C. Lubick,

Acting Assistant Secretary of the Treasury.

[FR Doc. 97–33646 Filed 12–29–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8747]

RIN 1545–AU30

Empowerment Zone Employment

Credit

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations relating to the period

employers may use in computing the

empowerment zone employment credit

under section 1396 of the Internal

Revenue Code. The regulations reflect

and implement certain changes made by

the Omnibus Budget Reconciliation Act

of 1993 (OBRA ’93). They affect

employers of employees who live and

work in an empowerment zone

designated under the statute. The

regulations provide employers with the

guidance necessary to claim the credit.

DATES: These regulations are effective

December 30, 1997. For dates of

applicability, see § 1.1396–1(c) of these

regulations.

FOR FURTHER INFORMATION CONTACT:

Robert G. Wheeler, (202) 622–6060 (not

a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On December 16, 1996, a notice of

proposed rulemaking [REG–209834–96]

containing proposed regulations relating

to the period employers may use in

computing the empowerment zone

employment credit under section 1396

of the Internal Revenue Code was

published in the Federal Register (61

FR 66000).

No written comments responding to

this notice were received. No one

requested an opportunity to speak at a

public hearing. Therefore, no public

hearing was held. The regulations

proposed by REG–209834–96 are

adopted with minor clarifications by

this Treasury decision.

Explanation of Provisions

This document contains amendments

to the Income Tax Regulations (26 CFR

part 1) relating to the empowerment

zone employment credit under section

1396. Section 1396 was added to the

Internal Revenue Code by the Omnibus

Budget Reconciliation Act of 1993

(OBRA ’93). Section 1397D of the Code

authorizes the Secretary of the Treasury

to prescribe regulations that may be