Federal Register / Vol. 73, No. 197 / Thursday, October 9, 2008 / Rules and Regulations 59501 

(h) The sale, purchase, or trade of, or 

the offer to sell, purchase, or trade, by 

a registered blood establishment that 

qualifies as a health care entity any: 

(1) Drug indicated for a bleeding or 

clotting disorder, or anemia; 

(2) Blood collection container 

approved under section 505 of the act; 

or 

(3) Drug that is a blood derivative (or 

a recombinant or synthetic form of a 

blood derivative); as long as all of the 

health care services that the 

establishment provides are related to its 

activities as a registered blood 

establishment or the health care services 

consist of collecting, processing, storing, 

or administering human hematopoietic 

stem/progenitor cells or performing 

diagnostic testing of specimens 

provided that these specimens are tested 

together with specimens undergoing 

routine donor testing. Blood 

establishments relying on the exclusion 

in this paragraph must satisfy all other 

requirements of the act and this part 

applicable to a wholesale distributor or 

retail pharmacy. 

(i) The sale, purchase, or trade of, or 

the offer to sell, purchase, or trade, by 

a comprehensive hemophilia diagnostic 

treatment center that is receiving a grant 

under section 501(a)(2) of the Social 

Security Act and that qualifies as a 

health care entity, any drug indicated 

for a bleeding or clotting disorder, or 

anemia, or any drug that is a blood 

derivative (or a recombinant or 

synthetic form of a blood derivative). 

Comprehensive hemophilia diagnostic 

treatment centers relying on the 

exclusion in this paragraph must satisfy 

all other requirements of the act and this 

part applicable to a wholesale 

distributor or retail pharmacy. 

PART 205—GUIDELINES FOR STATE 

LICENSING OF WHOLESALE 

PRESCRIPTION DRUG DISTRIBUTORS 

■ 4. The authority citation for 21 CFR 

part 205 continues to read as follows: 

Authority: 21 U.S.C. 351, 352, 353, 371, 

374. 

■ 5. Section 205.3 is amended by 

revising paragraph (h) to read as 

follows: 

§ 205.3 Definitions. 

* * * * * 

(h) Health care entity means any 

person that provides diagnostic, 

medical, surgical, or dental treatment, or 

chronic or rehabilitative care, but does 

not include any retail pharmacy or any 

wholesale distributor. Except as 

provided in § 203.22(h) and (i) of this 

chapter, a person cannot simultaneously 

be a ‘‘health care entity’’ and a retail 

pharmacy or wholesale distributor. 

Dated: October 3, 2008. 

Jeffrey Shuren, 

Associate Commissioner for Policy and 

Planning. 

[FR Doc. E8–24050 Filed 10–8–08; 8:45 am] 

BILLING CODE 4160–01–S 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 8073] 

Income, Excise, and Estate and Gift 

Taxes; Effective Dates and Other 

Issues Arising Under the Employee 

Benefit Provisions of the Tax Reform 

Act of 1984; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to temporary regulations (TD 

8073) that were published in the 

Federal Register on Tuesday, February 

4, 1986 (51 FR 4312) relating to effective 

dates and certain other issues arising 

under sections 91, 223, and 511–561 of 

the Tax Reform Act of 1984. This action 

is necessary because of changes to the 

applicable tax law made by the Tax 

Reform Act of 1984. The temporary 

regulations will affect qualified 

employee benefit plans, welfare benefit 

funds and employees receiving benefits 

through such plans. 

DATES: This correction is effective 

October 9, 2008, and is applicable after 

December 31, 1985. 

FOR FURTHER INFORMATION CONTACT: 

Melissa A. D’Ambrose, (202) 622–6080 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulations that are the 

subject of this document are under 

sections 72, 79, 125, 133, 402, 404, 419, 

461, 463, 505, 512, and 1042 of the 

Internal Revenue Code. 

Need for Correction 

As published, temporary regulations 

(TD 8073) contain 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 1.512(a)–5T A–3: (b) is 

amended by revising the second 

sentence to read as follows: 

§ 1.512(a)–5T Questions and answers 

relating to the unrelated business taxable 

income of organizations described in 

paragraphs (9), (17) or (20) of section 501(c) 

(temporary). 

* * * * * 

A–3: * * * 

(b) * * * For purposes of section 

512(a)(3)(B), member contributions 

include both employee contributions 

and employer contributions to the 

VEBA, SUB, or GLSO. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. E8–23917 Filed 10–8–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF DEFENSE 

Office of the Secretary 

[DOD–2007–OS–0025] 

RIN 0790–AI08 

32 CFR Part 112 

Indebtedness of Military Personnel 

AGENCY: Department of Defense. 

ACTION: Final rule. 

SUMMARY: This part contains uniform 

Department of Defense policies for 

indebtedness of military personnel. This 

updated rule contains editorial changes 

only as required for internal Department 

of Defense mandated reconsideration 

every five years. 

DATES: Effective Date: This rule is 

effective November 10, 2008. 

FOR FURTHER INFORMATION CONTACT: 

Lieutenant Colonel Tom Williams, 

Office of the Deputy Under Secretary of 

Defense for Program Integration, 4000 

Defense Pentagon, Washington, DC 

20301–4000. 

SUPPLEMENTARY INFORMATION: The 

proposed rule was published on April 

17, 2007 at 72 FR 19136. One editorial 


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