Federal Register / Vol. 76, No. 168 / Tuesday, August 30, 2011 / Rules and Regulations 53817 

authority delegated to the Commissioner 

of Food and Drugs, 21 CFR part 14 is 

amended as follows: 

PART 14—PUBLIC HEARING BEFORE 

A PUBLIC ADVISORY COMMITTEE 

■ 1. The authority citation for 21 CFR 

part 14 continues to read as follows: 

Authority: 5 U.S.C. App. 2; 15 U.S.C. 

1451–1461; 21 U.S.C. 41–50, 141–149, 321– 

394, 467f, 679, 821, 1034; 28 U.S.C. 2112; 42 

U.S.C. 201, 262, 263b, 264; Pub. L. 107–109, 

Pub. L. 108–155. 

■ 2. Section 14.100 is amended by 

revising the heading of paragraph (c)(1) 

and paragraph (c)(1)(ii) to read as 

follows: 

§ 14.100 List of standing advisory 

committees. 

* * * * * 

(c) * * * 

(1) Anesthetic and Analgesic Drug 

Products Advisory Committee. 

* * * * * 

(ii) Function: Reviews and evaluates 

data concerning the safety and 

effectiveness of marketed and 

investigational human drug products 

including analgesics, e.g., abusedeterrent opioids, novel analgesics, and 

issues related to opioid abuse, and those 

for use in anesthesiology. 

* * * * * 

Dated: August 25, 2011. 

Jill Hartzler Warner, 

Acting Associate Commissioner for Special 

Medical Programs. 

[FR Doc. 2011–22105 Filed 8–29–11; 8:45 am] 

BILLING CODE 4160–01–P 

DEPARTMENT OF THE INTERIOR 

National Indian Gaming Commission 

25 CFR Parts 542 and 543 

Minimum Internal Control Standards 

for Class II Gaming 

AGENCY: National Indian Gaming 

Commission, Interior. 

ACTION: Final rule; delay of effective 

date and request for comments. 

SUMMARY: The National Indian Gaming 

Commission (‘‘NIGC’’) announces the 

delay of the effective date on the final 

rule for Minimum Internal Control 

Standards for Class II Gaming. The final 

rule was first published in the Federal 

Register on October 10, 2008. The 

Commission delayed the effective date 

for portions of the final rule on October 

9, 2009, and September 10, 2010. With 

this document, the Commission further 

delays the effective date in order to 

allow the Commission time to convene 

a Tribal Advisory Committee (TAC), to 

receive and review input from the TAC, 

and to thoroughly review comments 

from the public on any potential 

amendments to the regulations. 

DATES: This rule is effective October 12, 

2012. The effective date for the 

amendments to §§ 542.7 and 542.16 in 

the final rule published October 10, 

2008 (73 FR 60492), delayed October 9, 

2009 (74 FR 52138) and September 10, 

2010 (75 FR 55269), is further delayed 

until October 12, 2012. Comments must 

be received on or before October 25, 

2011. 

ADDRESSES: You may submit comments 

by any one of the following methods, 

however, please note that comments 

sent by electronic mail are strongly 

encouraged. 

• E-mail comments to: 

reg.review@nigc.gov. 

• Mail comments to: Lael Echo-Hawk, 

Counselor to the Chair, National Indian 

Gaming Commission, 1441 L Street, 

NW., Suite 9100, Washington, DC 

20005. 

• Hand deliver comments to: 1441 L 

Street, NW., Suite 9100, Washington, 

DC 20005. 

• Fax comments to: Lael Echo-Hawk, 

Counselor to the Chair, National Indian 

Gaming Commission at 202–632–0045. 

FOR FURTHER INFORMATION CONTACT: Lael 

Echo-Hawk, National Indian Gaming 

Commission, 1441 L Street, NW., Suite 

9100, Washington, DC 20005. 

Telephone: 202–632–7009; e-mail: 

reg.review@nigc.gov. 

SUPPLEMENTARY INFORMATION: The 

Indian Gaming Regulatory Act (IGRA or 

Act), Public Law 100–497, 25 U.S.C. 

2701 et seq., was signed into law on 

October 17, 1988. The Act establishes 

the National Indian Gaming 

Commission (‘‘Commission’’) and sets 

out a comprehensive framework for the 

regulation of gaming on Indian lands. 

The NIGC issued a final rule that 

superseded specified sections of 

established Minimum Internal Control 

Standards and replaced them with a 

new part titled Minimum Internal 

Control Standards Class II Gaming, that 

was published in the Federal Register 

on October 10, 2008 (73 FR 60492). The 

final rule provided an effective date for 

amendments to §§ 542.7 and 542.16 of 

October 13, 2009. An extension delayed 

the effective date of the amendments 

until October 13, 2010. 74 FR 52138, 

October 9, 2009. An additional 

extension delayed the effective date of 

the amendments until October 13, 2011, 

75 FR 55269, September 10, 2010. The 

NIGC is again extending the effective 

date of these amendments to October 12, 

2012. The rule at § 543.3(c)(3) also set a 

deadline of within six months of the 

date the tribal gaming regulatory 

authorities’ enactment of tribal internal 

controls for tribal operators to come into 

compliance with tribal internal controls. 

This deadline has likewise been 

extended to October 12, 2012. 

As explained in the preamble to the 

final rule (73 FR 60492 (October 10, 

2008)), the Commission intended these 

amendments to be the first part of a 

multi-phase process of establishing 

separate MICS for class II gaming and 

that the extended effective date would 

provide the necessary time to complete 

this process. On October 9, 2009, the 

Commission extended the effective date 

of the amendments until October 13, 

2010, anticipating that all phases of the 

process would then be complete and 

that a final comprehensive set of class 

II MICS would take effect at that time. 

74 FR 52138 (October 9, 2009). The 

newly appointed Commission approved 

an additional extension to delay the 

effective date of the amendments until 

October 13, 2011, 75 FR 55269 

(September 10, 2010). The Commission 

then decided to create a Tribal Advisory 

Committee to assist in the review of 

these rules. The NIGC is again extending 

the effective date of these amendments 

to October 12, 2012 to allow time for the 

transition as contemplated by the final 

rule. 

List of Subjects 

25 CFR Part 542 

Accounting, Gambling, Indians— 

lands, Reporting and recordkeeping 

requirements. 

25 CFR Part 543 

Administrative practice and 

procedure, Gambling, Indians—lands, 

Reporting and recordkeeping 

requirements. 

For the reasons set forth above, under 

the authority at 25 U.S.C. 2701, 2702, 

2706, et seq., the effective date for the 

amendments to §§ 542.7 and 542.16 in 

the final rule published October 10, 

2008, 73 FR 60492, is delayed from 

October 13, 2011, until October 12, 2012 

and 25 CFR part 543.3 is amended as set 

forth below: 

PART 543—MINIMUM INTERNAL 

CONTROL STANDARDS FOR CLASS II 

GAMING 

■ 1. The authority citation for part 543 

continues to read as follows: 

Authority: 25 U.S.C. 2701 et seq. 


srobinson on DSK4SPTVN1PROD with RULES
53818 Federal Register / Vol. 76, No. 168 / Tuesday, August 30, 2011 / Rules and Regulations 

■ 2. Section 543.3 is amended by 

revising paragraph (c)(3) to read as 

follows: 

§ 543.3 How do tribal governments comply 

with this part? 

* * * * * 

(c) * * * 

(3) Establish a deadline, no later than 

October 12, 2012, by which a gaming 

operation must come into compliance 

with the tribal internal control 

standards. However, the tribal gaming 

regulatory authority may extend the 

deadline by six months if written notice 

citing justification is provided to the 

Commission no later than two weeks 

before the deadline. 

* * * * * 

Dated: August 24, 2011, Washington, DC. 

Tracie L. Stevens, 

Chairwoman. 

Steffani A. Cochran, 

Vice-Chairwoman. 

Daniel J. Little, 

Associate Commissioner. 

[FR Doc. 2011–22035 Filed 8–29–11; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–126519–11] 

RIN 1545–BK41 

Determining the Amount of Taxes Paid 

for Purposes of the Foreign Tax Credit; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to notice of proposed 

rulemaking by cross-reference to 

temporary regulations. 

SUMMARY: This document contains 

corrections to a notice of proposed 

rulemaking by cross-reference to 

temporary regulations that were 

published in the Federal Register on 

Monday, July 18, 2011. These 

regulations address certain highly 

structured arrangements that produce 

inappropriate foreign tax credit results. 

FOR FURTHER INFORMATION CONTACT: 

Jeffrey Cowan, (202) 622–3850 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking by 

cross-reference to temporary regulations 

(REG–126519–11) that is the subject of 

this correction is under section 901 of 

the Internal Revenue Code. 

Need for Correction 

As published July 18, 2011 (76 FR 

42076), the notice of proposed 

rulemaking by cross-reference to 

temporary regulations (REG–126519–11) 

contains errors that may prove to be 

misleading and are in need of 

clarification. 

Correction of Publication 

Accordingly, the notice of proposed 

rulemaking by cross-reference to 

temporary regulations (REG–126519– 

11), that was the subject of FR Doc. 

2011–17919, is corrected as follows: 

Section 1.901–2 is amended by 

adding paragraphs (e)(5)(iv)(B)(1)(iii) 

and (h)(3) to read as follows: 

§ 1.901–2 Income, war profits, or excess 

profits tax paid or accrued. 

* * * * * 

(e) * * * 

(5) * * * 

(iv) * * * 

(B) * * * 

(1) * * * 

(iii) [The text of proposed § 1.901– 

2(e)(5)(iv)(B)(1)(iii) is the same as the 

text of § 1.901–2T(e)(5)(iv)(B)(1)(iii) 

published elsewhere in this issue of the 

Federal Register.] 

* * * * * 

(h) * * * 

(3) [The text of proposed § 1.901– 

2(h)(3) is the same as the text of § 1.901– 

2T(h)(3) published elsewhere in this 

issue of the Federal Register.] 

Treena V. Garrett, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel, Procedure 

and Administration. 

[FR Doc. 2011–22067 Filed 8–29–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9535] 

RIN 1545–BK25 

Determining the Amount of Taxes Paid 

for Purposes of the Foreign Tax Credit; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final and 

temporary regulations. 

SUMMARY: This document contains a 

correction to final and temporary 

regulations (TD 9535), that were 

published in the Federal Register on 

Monday, July 18, 2011. These 

regulations provide guidance relating to 

the determination of the amount of taxes 

paid for purposes of the foreign tax 

credit. These regulations address certain 

highly structured transactions that 

produce inappropriate foreign tax credit 

results. The regulations affect 

individuals and corporations that claim 

direct and indirect foreign tax credits. 

DATES: This correction is effective 

August 30, 2011, and is applicable 

beginning July 18, 2011. 

FOR FURTHER INFORMATION CONTACT: 

Jeffrey Cowan, (202) 622–3850 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

(TD 9535) that is the subject of this 

correction are under section 901 of 

Internal Revenue Code. 

Need for Correction 

As published, TD 9535 contains an 

error that may prove to be misleading 

and is in need of clarification. 

Correction of Publication 

Accordingly July 18, 2011 (76 FR 

42038), the publication of the final and 

temporary regulations (TD 9535), that 

were the subject of FR Doc. 2011–17920, 

is corrected as follows: 

On page 42042, column 3, in the 

preamble under the caption ‘‘K. 

Effective Date’’, line 5, the language, ‘‘or 

after July 17, 2011.’’ is corrected to read 

‘‘or after July 13, 2011.’’. 

Treena V. Garrett, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2011–22064 Filed 8–29–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9536] 

RIN 1545–BK40 

Determining the Amount of Taxes Paid 

for Purposes of the Foreign Tax Credit 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final and 

temporary regulations. 

SUMMARY: This document contains a 

correction to final and temporary 

regulations (TD 9536) that were 


srobinson on DSK4SPTVN1PROD with RULES