25146 Federal Register / Vol. 74, No. 100 / Wednesday, May 27, 2009 / Rules and Regulations 

of FAA Order 7400.9S, dated October 3, 

2008, and effective October 31, 2008, 

which is incorporated by reference in 14 

CFR 71.1. The Class D and E airspace 

designations listed in this document 

will be published subsequently in the 

Order. 

Agency Findings 

The regulations adopted herein will 

not have substantial direct effects on the 

States, on the relationship between the 

national government and the States, or 

on the distribution of power and 

responsibilities among various levels of 

government. Therefore, it is determined 

that this final rule does not have 

federalism implications under Executive 

Order 13132. 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. It, therefore, (1) is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

Regulatory Evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that will only affect air 

traffic procedures and air navigation, it 

is certified that this rule, when 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. 

This rulemaking is promulgated 

under the authority described in 

Subtitle VII, Part A, Subpart I, Section 

40103. Under that section, the FAA is 

charged with prescribing regulations to 

assign the use of airspace necessary to 

ensure the safety of aircraft and the 

efficient use of airspace. This regulation 

is within the scope of that authority as 

it establishes Class D and modifies Class 

E airspace at Flagler County Airport in 

Bunnell, FL. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of the Amendment 

■ In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR Part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for Part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(g); 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 

1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of Federal Aviation 

Administration Order 7400.9S, Airspace 

Designations and Reporting Points, 

dated October 3, 2008, and effective 

October 31, 2008, is amended as 

follows: 

Paragraph 5000 Class D Airspace 

* * * * * 

ASO FL D Bunnell, FL [New] 

Flagler County Airport, Bunnell, FL 

(Lat. 29°28′03′′ N, long. 81°12′23′′ W) 

That airspace extending upward from the 

surface of the Earth, to and including 1,500 

feet MSL, within a 4.0-mile radius of the 

Flagler County Airport. This Class D airspace 

area is effective during the specific days and 

times established in advance by a Notice to 

Airmen. The effective days and times will 

thereafter be continuously published in the 

Airport/Facility Directory. 

* * * * * 

Paragraph 6005 Class E Airspace Extending 

Upward from 700 feet or more above the 

Surface of the Earth. 

* * * * * 

ASO FL E5 Bunnell, FL [Revised] 

Flagler County Airport, Bunnell, FL 

(Lat. 29°28′03′′ N, long. 81°12′23′′ W) 

That airspace extending upward from 700 

feet above the surface within a 6.5-mile 

radius of the Flagler County Airport. 

* * * * * 

Issued in College Park, Georgia, on May 11, 

2009. 

Barry A. Knight, 

Manager, Operations Support Group, Eastern 

Service Center, Air Traffic Organization. 

[FR Doc. E9–12028 Filed 5–26–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF HEALTH AND 

HUMAN SERVICES 

Food and Drug Administration 

21 CFR Part 522 

[Docket No. FDA–2009–N–0665] 

Implantation or Injectable Dosage 

Form New Animal Drugs; Change of 

Sponsor; Luprostiol 

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 luprostiol 

injectable solution from Intervet, Inc., to 

Virbac AH, Inc. 

DATES: This rule is effective May 27, 

2009. 

FOR FURTHER INFORMATION CONTACT: 

David R. Newkirk, Center for Veterinary 

Medicine (HFV–100), Food and Drug 

Administration, 7500 Standish Pl., 

Rockville, MD 20855, 240–276–8307, email: david.newkirk@fda.hhs.gov. 

SUPPLEMENTARY INFORMATION: Intervet 

Inc., P.O. Box 318, 29160 Intervet Lane, 

Millsboro, DE 19966, has informed FDA 

that it has transferred ownership of, and 

all rights and interest in, NADA 140– 

857 for EQUESTROLIN (luprostiol) 

injectable solution to Virbac AH, Inc., 

3200 Meacham Blvd., Ft. Worth, TX 

76137. Accordingly, the regulations are 

amended in 21 CFR 522.1290 to reflect 

the change of sponsorship and a current 

format. 

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 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. 

■ 2. In § 522.1290, revise the section 

heading and paragraphs (a), (b), and (d) 

to read as follows: 


PWALKER on PROD1PC71 with RULES
Federal Register / Vol. 74, No. 100 / Wednesday, May 27, 2009 / Rules and Regulations 25147 

§ 522.1290 Luprostiol. 

(a) Specifications. Each milliliter of 

solution contains 7.5 milligrams (mg) 

luprostiol. 

(b) Sponsor. See No. 051311 in 

§ 510.600(c) of this chapter. 

* * * * * 

(d) Conditions of use in horses—(1) 

Amount. 7.5 mg by intramuscular 

injection. 

(2) Indications for use. For estrus 

control and termination of pregnancy in 

mares. 

(3) Limitations. Federal law restricts 

this drug to use by or on the order of 

a licensed veterinarian. Do not use in 

horses intended for human 

consumption. 

Dated: May 12, 2009. 

Steven D. Vaughn, 

Director, Office of New Animal Drug 

Evaluation, Center for Veterinary Medicine. 

[FR Doc. E9–12269 Filed 5–26–09; 8:45 am] 

BILLING CODE 4160–01–S 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9451] 

RIN 1545–BF25 

Guidance Necessary To Facilitate 

Business Election Filing; Finalization 

of Controlled Group Qualification 

Rules 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulation and removal of 

temporary regulation. 

SUMMARY: This document contains a 

final regulation that provides guidance 

to taxpayers for determining which 

corporations are included in a 

controlled group of corporations. This 

regulation is being published to replace 

an expiring temporary regulation. 

DATES: Effective Date: This regulation is 

effective on May 27, 2009. 

Applicability Date: Section 1.1563– 

1T(c)(2)(i)–(iii) expired on May 26, 

2009, pursuant to section 7805(e)(2) and 

§ 1.1563–1T(e)(2). In accordance with 

section 7805(b)(1)(B), this regulation 

applies to taxable years beginning on or 

after May 26, 2009. However, taxpayers 

may apply this regulation to taxable 

years beginning before May 26, 2009. 

See § 1.1563–1(e). 

FOR FURTHER INFORMATION CONTACT: Grid 

Glyer, (202) 622–7930 (not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act 

The collection of information 

contained in this final regulation has 

been reviewed and approved by the 

Office of Management and Budget in 

accordance with the Paperwork 

Reduction Act of 1995 (44 U.S.C. 

3507(d)) under control number 1545– 

2019. 

This collection of information is in 

§ 1.1563–1(c)(2). This information is 

required if a taxpayer or taxpayers could 

be a member of more than one brothersister controlled group and does not 

elect which group to be a member of. In 

that case, the IRS would designate a 

group. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless the collection of information 

displays a valid control number by the 

Office of Management and Budget. 

Books or records relating to a 

collection of information must be 

retained as long as their contents might 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Background and Explanation of 

Provisions 

On December 22, 2006, the IRS and 

the Treasury Department published 

several temporary regulations, including 

§ 1.1563–1T. See TD 9304 (71 FR 

76904), 2007–1 CB 423. Also on 

December 22, 2006, the IRS and the 

Treasury Department issued a notice of 

proposed rulemaking cross-referencing 

those temporary regulations. See REG– 

161919–05 (71 FR 76955), 2007–1 CB 

463. Section 1.1563–1T was also 

amended by the publication of a 

temporary regulation on December 26, 

2007. See TD 9369 (72 FR 72929), 2008– 

6 IRB 394. Also on December 26, 2007, 

the IRS and Treasury Department issued 

a notice of proposed rulemaking crossreferencing that temporary regulation. 

See REG–104713–07 (72 FR 72970), 

2008–6 IRB 409. 

Section 1.1563–1T republished 

§ 1.1563–1 to conform it to current 

formatting conventions. It was not 

intended that any such reformatting 

constitute a substantive change. See 

§ 3.A of the preamble to TD 9304. 

Treasury decision 9304 also removed 

§ 1.1563–1. Section 1.1563–1T provides 

guidance to taxpayers for determining 

which corporations are included in a 

controlled group of corporations. 

This Treasury decision adopts the 

proposed regulation § 1.1563–1 with no 

substantive changes. In addition, this 

Treasury decision removes the 

corresponding temporary regulation, 

§ 1.1563–1T. 

This Treasury decision does not adopt 

the other proposed regulations that were 

published as part of TD 9304. Those 

proposed regulations are now found in 

REG–113688–09, and their status will be 

addressed at a later date. 

The IRS and the Treasury Department 

received no written or electronic 

comments from the public in response 

to the notice of proposed rulemaking 

and no public hearing was requested or 

held. 

Special Analysis 

It has been determined that this 

Treasury Decision is not a significant 

regulatory action as defined in 

Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

has also been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to this regulation. Pursuant to the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6), it is hereby certified that this 

rule will not have a significant 

economic impact on a substantial 

number of small entities. This 

certification is based on the fact that this 

regulation primarily affects large 

corporations (which are members of 

either controlled or consolidated 

groups). Accordingly, a regulatory 

flexibility analysis is not required. 

Pursuant to section 7805(f) of the 

Internal Revenue Code, the notice of 

proposed rulemaking preceding this 

regulation was submitted to the Chief 

Counsel for Advocacy of the Small 

Business Administration for comment 

on their impact on small business. 

Drafting Information 

The principal author of this regulation 

is Grid Glyer, Office of Associate Chief 

Counsel (Corporate). However, other 

personnel from the IRS and the Treasury 

Department participated in its 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Adoption of Amendments to the 

Regulation 

■ Accordingly, 26 CFR part 1 is 

amended as follows: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 is amended by removing the 

entry for § 1.1563–1T to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 


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