11644 Federal Register / Vol. 74, No. 52 / Thursday, March 19, 2009 / Rules and Regulations 

List of Subjects in 21 CFR Part 522 

Animal drugs. 

■ 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 522 is amended as follows: 

PART 522—IMPLANTATION OR 

INJECTABLE DOSAGE FORM NEW 

ANIMAL DRUGS 

■ 1. The authority citation for 21 CFR 

part 522 continues to read as follows: 

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

§ 522.2640 [Removed] 

■ 2. Remove § 522.2640. 

§ 522.2640a [Redesignated as § 522.2640] 

■ 3. Redesignate § 522.2640a as 

§ 522.2640. 

§ 522.2640 [Amended] 

■ 4. In the newly redesignated 

§ 522.2640, remove ‘‘injection’’ from the 

section heading; remove and reserve 

paragraph (c); and in paragraph 

(e)(1)(ii), remove ‘‘Corynebacterium 

pyogenes’’ both times it appears and in 

its place add ‘‘Arcanobacterium 

pyogenes’’. 

Dated: March 13, 2009. 

Steven D. Vaughn, 

Director, Office of New Animal Drug 

Evaluation, Center for Veterinary Medicine. 

[FR Doc. E9–6009 Filed 3–18–09; 8:45 am] 

BILLING CODE 4160–01–S 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9441] 

RIN 1545–BI46 

Section 482: Methods To Determine 

Taxable Income in Connection With a 

Cost Sharing Arrangement; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to a correcting amendment 

for final and temporary regulations (TD 

9441) that were published in the 

Federal Register on Thursday, March 5, 

2009 (74 FR 9570) providing further 

guidance and clarification regarding 

methods under section 482 to determine 

taxable income in connection with a 

cost sharing arrangement in order to 

address issues that have arisen in 

administering the current regulations. 

The temporary regulations affect 

domestic and foreign entities that enter 

into cost sharing arrangements 

described in the temporary regulations. 

DATES: This correction is effective 

March 19, 2009, and is applicable on 

January 5, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Kenneth P. Christman, (202) 435–5265 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

that are the subject of this document are 

under sections 367 and 482 of the 

Internal Revenue Code. 

Need for Correction 

As published, final and temporary 

regulations (TD 9441) 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. 

Correction of Publication 

■ 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 * * * 

■ Par. 2. Section 1.482–0T is amended 

by removing and reserving the entry of 

§ 1.482–7T(h)(3)(vi)(B) and revising the 

entry of § 1.482–7T(i)(6)(vi)(B) to read as 

follows: 

§ 1.482–0T Outline of regulations under 

section 482 (temporary). 

* * * * * 

§ 1.482–7T Methods to determine taxable 

income in connection with a cost sharing 

arrangement (temporary). 

* * * * * 

(i) * * * 

(6) * * * 

(vi) * * * 

(B) Circumstances in which Periodic 

Trigger deemed not to occur. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. E9–5950 Filed 3–18–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 54 

[TD 9447] 

RIN 1545–BG80 

Automatic Contribution Arrangements; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final regulations. 

SUMMARY: This document contains a 

correction to final regulations (TD 9447) 

that were published in the Federal 

Register on Tuesday, February 24, 2009 

(74 FR 8200) relating to automatic 

contribution arrangements. These 

regulations affect administrators of, 

employers maintaining, participants in, 

and beneficiaries of section 401(k) plans 

and other eligible plans that include an 

automatic contribution arrangement. 

DATES: This correction is effective on 

March 19, 2009, and is applicable on 

February 24, 2009. 

FOR FURTHER INFORMATION CONTACT:

R. Lisa Mojiri-Azad, Dana Barry, or 

William D. Gibbs at (202) 622–3860 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this document are under 

sections 401, 402, 411, 414, and 4979 of 

the Internal Revenue Code. 

Need for Correction 

As published, final regulations (TD 

9447) contains an error that may prove 

to be misleading and is in need of 

clarification. 

Correction of Publication 

Accordingly, the publication of the 

final regulations (TD 9447), which was 

the subject of FR Doc. E9–3716, is 

corrected as follows: 

On page 8206, column 1, in the 

preamble, under the paragraph heading 

‘‘D. Permissible Withdrawal’’, fourth 

paragraph of the column, last line of the 

paragraph, the language ‘‘section 

3405(a).’’ is corrected to read ‘‘section 

3405(b).’’. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. E9–5952 Filed 3–18–09; 8:45 am] 

BILLING CODE 4830–01–P 

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