55676 Federal Register / Vol. 75, No. 177 / Tuesday, September 14, 2010 / Rules and Regulations 

c. A subaward may be provided through 

any legal agreement, including an agreement 

that you consider a contract. 

5. Subrecipient means an entity that: 

a. Receives a subaward from you under this 

award; and 

b. Is accountable to you for the use of the 

Federal funds provided by the subaward. 

PART 26–39—[RESERVED] 

■ 4. Subchapter C to chapter I, 

consisting of parts 40 through 59, is 

established and reserved to read as 

follows: 

Subchapter C—Award Content and Format 

[Reserved] 

PARTS 40–59—[RESERVED] 

■ 5. Subchapter D to chapter I, 

consisting of parts 60 through 79, is 

established and added to read as 

follows: 

Subchapter D—Post-Award Responsibilities 

PARTS 60–79—[RESERVED] 

■ 6. Subchapter E to chapter I, 

consisting of parts 80 through 99, is 

established and reserved to read as 

follows: 

Subchapter E—Cost Principles [Reserved] 

PARTS 80–99—[RESERVED] 

■ 7. Subchapter F to chapter I, 

consisting of parts 100 through 119, is 

established and reserved to read as 

follows: 

Subchapter F—Audit Requirements 

[Reserved] 

PARTS 100–119—[RESERVED] 

■ 8. Subchapter G to chapter I, 

consisting of parts 120 through 199, is 

established, and a new subchapter 

heading is added to read as follows: 

Subchapter G—National Policy 

Requirements 

[FR Doc. 2010–22706 Filed 9–13–10; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF HEALTH AND 

HUMAN SERVICES 

Food and Drug Administration 

21 CFR Parts 510, 520, and 558 

[Docket No. FDA–2010–N–0002] 

Animal Drugs, Feeds, and Related 

Products; Withdrawal of Approval of 

New Animal Drug Applications; 

Chloramphenicol; Lincomycin; 

Pyrantel Tartrate; and Tylosin 

Phosphate and Sulfamethazine 

AGENCY: Food and Drug Administration, 

HHS. 

ACTION: Final rule. 

SUMMARY: The Food and Drug 

Administration (FDA) is amending the 

animal drug regulations by removing 

those portions that reflect approval of 

four new animal drug applications 

(NADAs). In a notice published 

elsewhere in this issue of the Federal 

Register, FDA is withdrawing approval 

of these NADAs. 

DATES: This rule is effective September 

24, 2010. 

FOR FURTHER INFORMATION CONTACT: John 

Bartkowiak, Center for Veterinary 

Medicine (HFV–212), Food and Drug 

Administration, 7519 Standish Pl., 

Rockville, MD 20855, 240–276–9079; 

email: john.bartkowiak@fda.hhs.gov. 

SUPPLEMENTARY INFORMATION: John J. 

Ferrante, 11 Fairway Lane, Trumbull, 

CT 06611; International Nutrition, Inc., 

7706 ‘‘I’’ Plaza, Omaha, NE 68127; and 

Feed Service Co., Inc., 303 Lundin 

Blvd., P.O. Box 698, Mankato, MN 

56001 have requested that FDA 

withdraw approval of the four NADAs 

listed in the following paragraph 

because they are no longer 

manufactured or marketed: 

In a notice published elsewhere in 

this issue of the Federal Register, FDA 

gave notice that approval of NADA 65– 

137, 121–337, 132–923, and 138–342, 

and all supplements and amendments 

thereto, is withdrawn, effective 

September 24, 2010. As provided in the 

regulatory text of this document, the 

animal drug regulations are amended to 

reflect these withdrawals of approval. 

Following these changes of 

sponsorship, Feed Service Co., Inc., and 

John J. Ferrante are no longer the 

sponsor of an approved application. 

Accordingly, 21 CFR 510.600(c) is being 

amended to remove the entries for these 

firms. 

This rule does not meet the definition 

of ‘‘rule’’ in 5 U.S.C. 804(3)(A) because 

it is a rule of ‘‘particular applicability.’’ 

Therefore, it is not subject to the 

congressional review requirements in 5 

U.S.C. 801–808. 

List of Subjects 

21 CFR Part 510 

Administrative practice and 

procedure, Animal drugs, Labeling, 

Reporting and recordkeeping 

requirements. 

21 CFR Part 520 

Animal drugs. 

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 parts 510, 520, and 558 are 

amended as follows: 

PART 510—NEW ANIMAL DRUGS 

■ 1. The authority citation for 21 CFR 

part 510 continues to read as follows: 

Authority: 21 U.S.C. 321, 331, 351, 352, 

353, 360b, 371, 379e. 

510.600 [Amended] 

■ 2. In § 510.600, in the table in 

paragraph (c)(1), remove the entries for 

‘‘Feed Service Co., Inc.’’ and ‘‘John J. 

Ferrante’’; and in the table in paragraph 

(c)(2), remove the entries for ‘‘030841’’ 

and ‘‘058034’’. 

PART 520—ORAL DOSAGE FORM 

NEW ANIMAL DRUGS 

■ 3. The authority citation for 21 CFR 

part 520 continues to read as follows: 

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

■ 4. In § 520.390b, revise paragraph (b) 

to read as follows: 

§ 520.390b Chloramphenicol capsules. 

* * * * * 

(b) Sponsors. See Nos. 000069 and 

050057 in § 510.600(c) of this chapter 

for use as in paragraph (d) of this 

section. 

* * * * * 

PART 558—NEW ANIMAL DRUGS FOR 

USE IN ANIMAL FEEDS 

■ 5. The authority citation for 21 CFR 

part 558 continues to read as follows: 

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

■ 6. In § 558.325, revise paragraphs (a) 

and (c)(3)(ii); and in the table in 

paragraphs (d)(2)(ii) and (d)(2)(iii), in 

the ‘‘Sponsor’’ column, remove ‘‘043733’’ 

to read as follows: 


jdjones on DSK8KYBLC1PROD with RULES
Federal Register / Vol. 75, No. 177 / Tuesday, September 14, 2010 / Rules and Regulations 55677 

§ 558.325 Lincomycin. 

(a) Approvals. Type A articles and 

Type B feeds approved for sponsors in 

§ 510.600(c) of this chapter for specific 

uses as in paragraph (d) of this section 

as follows: 

(1) No. 000009 for 20 and 50 grams 

per pound. 

(2) No. 051311 for 2.5 and 8 grams per 

pound. 

* * * * * 

(c) * * * 

(3) * * * 

(ii) No. 051311:‘‘CAUTION: Not to be 

fed to swine that weigh more than 250 

lb.’’ 

* * * * * 

§ 558.485 [Amended] 

■ 7. In paragraph (b)(3) of § 558.485, 

remove ‘‘043733’’. 

§ 558.630 [Amended] 

■ 8. In paragraph (b)(5) of § 558.630, 

remove ‘‘030841’’. 

Dated: September 1, 2010. 

Bernadette Dunham, 

Director, Center for Veterinary Medicine. 

[FR Doc. 2010–22808 Filed 9–13–10; 8:45 am] 

BILLING CODE 4160–01–S 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9497] 

RIN 1545–BI97 

Guidance Regarding Deferred 

Discharge of Indebtedness Income of 

Corporations and Deferred Original 

Issue Discount Deductions; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

correcting amends to temporary 

regulations under section 108(i) of the 

Internal Revenue Code. These 

regulations primarily affect C 

corporations regarding the acceleration 

of deferred discharge of indebtedness 

(COD) income (deferred COD income) 

and deferred original issue discount 

(OID) deductions (deferred OID 

deductions) under section 108(i)(5)(D), 

and the calculation of earnings and 

profits as a result of an election under 

section 108(i). These errors were made 

when the agency published temporary 

regulations (TD 9497) in the Federal 

Register on Friday, August 13, 2010 (75 

FR 49394). 

DATES: This correction is effective on 

September 14, 2010, and is applicable 

on August 13, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the acceleration rules for 

deferred COD income and deferred OID 

deductions, and the rules for earnings 

and profits, Robert M. Rhyne at (202) 

622–7790; and concerning the rules for 

deferred OID deductions, Rubin B. 

Ranat at (202) 622–7530 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulations (TD 9497) 

that are the subject of this document are 

under section 108 of the Internal 

Revenue Code. 

Need for Correction 

As published, the temporary 

regulations (TD 9497) contain errors that 

may prove to be misleading and are 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 amendments: 

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 1.108(i)–1T is 

amended by revising the fifth sentence 

of paragraph (b)(2)(iii)(A) and the fifth 

sentence of paragraph (b)(2)(iii)(D) to 

read as follows: 

§ 1.108(i)–1T Deferred discharge of 

indebtedness income and deferred original 

issue discount deductions of C 

corporations (temporary). 

* * * * * 

(b) * * * 

(2) * * * 

(iii) * * * 

(A) * * * For purposes of 

determining an electing corporation’s 

gross asset value, the amount of any 

distribution that is not treated as an 

impairment transaction under paragraph 

(b)(2)(iii)(D) of this section 

(distributions and charitable 

contributions consistent with historical 

practice) or under paragraph 

(b)(2)(iii)(E) of this section (special rules 

for RICs and REITs) is treated as an asset 

of the electing corporation. * * * 

* * * * * 

(D) * * * If an electing corporation 

has been in existence for less than three 

years, the period during which the 

electing corporation has been in 

existence is substituted for the 

preceding three taxable years. * * * 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2010–22792 Filed 9–13–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 100 

[Docket No. USCG–2010–0672] 

Notice of Enforcement for Special 

Local Regulation; Thunderboat 

Regatta; Mission Bay, CA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of enforcement of 

regulation. 

SUMMARY: The Coast Guard will enforce 

the Thunderboat Regatta Special Local 

Regulation from 7 a.m. PST on 

September 17, 2010 through 5:30 p.m. 

on September 19, 2010. This action is 

necessary to provide for the safety of the 

participants, crew, spectators, 

participating vessels, and other vessels 

and users of the waterway. During the 

enforcement period, no person or vessel 

may enter the zone established by the 

special local regulation without 

permission of the Captain of the Port. 

DATES: The regulations in 33 CFR 

100.1101 will be enforced from 7 a.m. 

to 5:30 p.m. on September 17, 18, and 

19, 2010. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this notice, call 

or e-mail Petty Officer Shane Jackson, 

Waterways Management, U.S. Coast 

Guard Sector San Diego, Coast Guard; 

telephone 619–278–7262, e-mail 

Shane.E.Jackson@USCG.mil. 

SUPPLEMENTARY INFORMATION: 

The Coast Guard will enforce the 

special local regulation for the 

Thunderboat Regatta in 33 CFR 

100.1101 on September 17, 2010, from 

7 a.m. PST to 5:30 p.m., September 18, 

2010, from 7 a.m. PST to 5:30 p.m., and 

September 19, 2010, from 7 a.m. PST to 

5:30 p.m. 

Under the provisions of 33 CFR 

100.1101, a vessel may not enter the 

regulated area, unless it receives 


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