Federal Register / Vol. 60, No. 246 / Friday, December 22, 1995 / Rules and Regulations 66495

Public telecommunications services

means noncommercial educational and

cultural radio and television programs,

and related noncommercial

instructional or informational material

that may be transmitted by means of

electronic communications.

* * * * *

3. Section 2301.4(a) is revised to read

as follows:

§ 2301.4 Eligible organizations and scope

of projects.

(a) Eligible applicants (Construction

and Planning Grants). In order to apply

for and receive a PTFP Construction or

Planning Grant, an applicant must be:

(1) A public or noncommercial

educational broadcast station;

(2) A noncommercial

telecommunications entity;

(3) A system of public

telecommunications entities;

(4) A nonprofit foundation,

corporation, institution, or association

organized primarily for educational or

cultural purposes; or

(5) A state or local government (or

agency thereof), or a political or special

purpose subdivision of a state.

* * * * *

4. Section 2301.4 is further amended

by removing paragraph (b),

redesignating paragraph (c) as (b), and

revising the newly designated paragraph

(b) to read as follows:

* * * * *

(b) Scope of projects. An applicant

that is eligible under paragraph (a) of

this section may file an application with

the agency for a planning or

construction grant to achieve the

following:

(1) The provision of new public

telecommunications facilities to extend

service to areas currently not receiving

public telecommunications services;

(2) The expansion of the service areas

of existing public telecommunications

entities;

(3) The establishment of new public

telecommunications entities serving

areas currently receiving public

telecommunications services; or

(4) The improvement of the

capabilities of existing licensed public

broadcast stations to provide public

telecommunications services.

* * * * *

5. Paragraphs (d) through (f) of

§ 2301.4 are redesignated paragraphs (c)

through (e) respectively.

[FR Doc. 95–31089 Filed 12–21–95; 8:45 am]

BILLING CODE 3510–60–P

DEPARTMENT OF HEALTH AND

HUMAN SERVICES

Food and Drug Administration

21 CFR Part 165

[Docket No. 88P–0030]

RIN 0910–AA11

Beverages: Bottled Water; Correction

AGENCY: Food and Drug Administration,

HHS.

ACTION: Final rule; correction.

SUMMARY: The Food and Drug

Administration (FDA) is correcting a

final rule that appeared in the Federal

Register of November 13, 1995 (60 FR

57076). The document established a

standard of identity for bottled water;

recodified the standard of quality for

bottled water; revised the definition of

bottled water to include mineral water

and ingredient uses of this product; and

defined ‘‘artesian water,’’ ‘‘ground

water,’’ ‘‘mineral water,’’ ‘‘purified

water,’’ ‘‘sparkling bottled water,’’

‘‘spring water,’’ ‘‘sterile water,’’ and

‘‘well water.’’ The document was

published with some errors. This

document corrects those errors.

EFFECTIVE DATE: May 13, 1996.

FOR FURTHER INFORMATION CONTACT:

Shellee A. Davis, Center for Food Safety

and Applied Nutrition (HFS–306), Food

and Drug Administration, 200 C St. SW.,

Washington, DC 20204,202–205–4681.

In FR Doc. 95–27798, appearing on

page 57076 in the Federal Register of

Monday, November 13, 1995, the

following corrections are made in

§ 165.110 Bottled water:

§ 165.110 [Corrected]

1. On page 57124, in the third

column, in paragraph (a)(2)(v), in the

fourth line, the phrase ‘‘amount of

carbon dioxide that’’ is corrected to read

‘‘amount of carbon dioxide from the

source that’’.

2. On page 57126, in the first column,

in paragraph (b)(4)(i)(C)(4), beginning in

the third line, ‘‘Method 501.2’’ is

removed.

Dated: December 15, 1995.

William K. Hubbard,

Associate Commissioner for Policy

Coordination.

[FR Doc. 95–31200 Filed 12–21–95; 8:45 am]

BILLING CODE 4160–01–F

21 CFR Part 558

New Animal Drugs For Use In Animal

Feeds; Zoalene

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 a supplemental new animal

drug application (NADA) filed by A. L.

Pharma, Inc. The supplemental NADA

provides for wider assay limits for

zoalene Type A medicated articles. FDA

is amending the regulation concerning

medicated feed applications to reflect

the approval.

EFFECTIVE DATE: December 22, 1995.

FOR FURTHER INFORMATION CONTACT:

William G. Marnane, Center for

Veterinary Medicine (HFV–143), Food

and Drug Administration, 7500 Standish

Pl., Rockville, MD 20855, 301–594–

2701.

SUPPLEMENTARY INFORMATION: A. L.

Pharma, Inc., One Executive Dr., P.O.

Box 1399, Fort Lee, NJ 07024, filed

supplemental NADA 11–116, which

provides for widening the current assay

limits for zoalene Type A medicated

articles. FDA reviewed the data and

information submitted and is amending

21 CFR 558.4 to provide for an assay

range of 92 to 104 percent for zoalene

Type A medicated articles.

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: Secs. 512, 701 of the Federal

Food, Drug, and Cosmetic Act (21 U.S.C.

360b, 371).

§ 558.4 [Amended]

2. Section 558.4 Medicated feed

applications is amended in paragraph

(d) in the ‘‘Category I’’ table in the entry

for ‘‘Zoalene’’ in the second column by

removing ‘‘98–104’’ and adding in its

place ‘‘92–104’’.
66496 Federal Register / Vol. 60, No. 246 / Friday, December 22, 1995 / Rules and Regulations

Dated: December 14. 1995.

Robert C. Livingston,

Director, Office of New Animal Drug

Evaluation, Center for Veterinary Medicine.

[FR Doc. 95–31199 Filed 12–21–95; 8:45 am]

BILLING CODE 4160–01–F

21 CFR Part 558

New Animal Drugs; Change of Sponsor

AGENCY: Food and Drug Administration,

HHS.

ACTION: Final rule.

SUMMARY: The Food and Drug

Administration (FDA) is amending the

animal drug regulations to reflect a

change of sponsor for two new animal

drug applications (NADA’s) from

Farmland Industries, Inc., to A. L.

Pharma, Inc.

EFFECTIVE DATE: December 22, 1995.

FOR FURTHER INFORMATION CONTACT:

Thomas J. McKay, Center for Veterinary

Medicine (HFV–102), Food and Drug

Administration, 7500 Standish Pl.,

Rockville, MD 20855, 301–827–0213.

SUPPLEMENTARY INFORMATION: Farmland

Industries, Inc., Kansas City, MS 64116,

has informed FDA that it has transferred

the ownership of, and all rights and

interests in, approved NADA’s 46–415

(Tylosin Premixes) and 91–749

(Tylosin-Sulfa Premixes) to A. L.

Pharma, Inc., One Executive Dr., Fort

Lee, NJ 07024. Accordingly, the agency

is amending the regulations in 21 CFR

558.625 and 558.630.

List of Subject 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: Secs. 512, 701 of the Federal

Food, Drug, and Cosmetic Act (21 U.S.C.

360b, 371).

§ 558.625 [Amended]

2. Section 558.625 Tylosin is

amended in paragraph (b)(83) by

removing ‘‘021676’’ and adding in its

place ‘‘046573’’.

§ 558.630 [Amended]

3. Section 558.630 Tylosin and

sulfamethazine is amended in

paragraph (b)(10) by removing ‘‘021676’’

and by adding ‘‘046573’’ in numerical

order.

Dated: December 14, 1995.

Robert C. Livingston,

Director, Office of New Animal Drug

Evaluation, Center for Veterinary Medicine.

[FR Doc. 95–31198 Filed 12–21–95; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8645]

RIN 1545–AS38

Rules for Certain Rental Real Estate

Activities

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations providing rules for rental

real estate activities of taxpayers

engaged in certain real property trades

or businesses. The regulations reflect

changes to the law made by the

Omnibus Budget Reconciliation Act of

1993, and affect taxpayers subject to the

limitations on passive activity losses

and passive activity credits.

DATES: These regulations are effective

on January 1, 1995. See § 1.469–11 for

applicability.

ADDRESSES: Send submissions to:

CC:DOM:CORP:T:R (TD 8645), room

5228, Internal Revenue Service, POB

7604, Ben Franklin Station, Washington,

DC 20044. In the alternative,

submissions may be hand delivered

between the hours of 8:00 a.m. and 5:00

p.m. to: CC:DOM:CORP:T:R (TD 8645),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue NW,

Washington, DC.

FOR FURTHER INFORMATION CONTACT:

William M. Kostak at (202) 622–3080

(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information

contained in these final regulations has

been reviewed and approved by the

Office of Management and Budget in

accordance with the Paperwork

Reduction Act (44 U.S.C. 3504(h)) under

control number 1545–AS38. The

estimated annual burden per respondent

varies from 0.10 hours to 0.25 hours,

depending on individual circumstances,

with an estimated average of 0.15 hours.

Comments concerning the accuracy of

this burden estimate and suggestions for

reducing this burden should be sent to

the Internal Revenue Service, Attn: IRS

Reports Clearance Officer, PC:FP,

Washington, DC 20224, and to the

Office of Management and Budget, Attn:

Desk Officer for the Department of the

Treasury, Office of Information and

Regulatory Affairs, Washington, DC

20503.

Background

This document amends 26 CFR part 1

to provide rules relating to the treatment

of rental real estate activities of certain

taxpayers under the passive activity loss

and credit limitations of section 469.

Section 469 disallows losses from

passive activities to the extent they

exceed income from passive activities

and similarly disallows credits from

passive activities to the extent they

exceed tax liability allocable to passive

activities. In general, passive activities

are activities in which the taxpayer does

not materially participate. In addition,

until the enactment of the Omnibus

Budget Reconciliation Act of 1993

(OBRA 1993), all rental activities

(including those in which a taxpayer

materially participated) were passive.

OBRA 1993 added section 469(c)(7),

which provides that rental real estate

activities of qualifying taxpayers are not

subject to the rule that treats all rental

activities as passive. Thus, a rental real

estate activity of a qualifying taxpayer is

not passive if the taxpayer materially

participates in the activity. Further,

section 469(c)(7) provides that each of a

qualifying taxpayer’s interests in rental

real estate is treated as a separate

activity unless the taxpayer elects to

treat all interests in rental real estate as

a single activity.

On January 10, 1995, the IRS

published in the Federal Register a

notice of proposed rulemaking (60 FR

2557) to provide guidance regarding

section 469(c)(7). A number of public

comments were received concerning the

proposed regulations, and a public

hearing was held on May 11, 1995. After

consideration of the comments received,

the proposed regulations are adopted as

revised by this Treasury decision.

Explanation of Provisions

I. General Background

The proposed regulations provide

rules for determining whether a

taxpayer qualifies for treatment under

section 469(c)(7). The proposed

regulations also provide rules for

determining the rental real estate

activities of qualifying taxpayers for

purposes of section 469. Except for

modifications in response to comments

received on the proposed regulations,