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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