80 FR 10587 - Alternative Simplified Credit Election
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 39 (February 27, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 39 (February 27, 2015)
| Page Range | 10587-10590 | |
| FR Document | 2015-04111 |
[Federal Register Volume 80, Number 39 (Friday, February 27, 2015)] [Rules and Regulations] [Pages 10587-10590] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-04111] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9712] RIN 1545-BL78 Alternative Simplified Credit Election AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations and removal of temporary regulations. ----------------------------------------------------------------------- SUMMARY: This document contains final regulations relating to the election of the alternative simplified credit under section 41(c)(5) of the Internal Revenue Code (Code). The final regulations affect certain taxpayers claiming the credit under section 41. DATES: Effective Date: These regulations are effective on February 27, 2015. Applicability Date: For dates of applicability, see Sec. 1.41- 9(d). [[Page 10588]] FOR FURTHER INFORMATION CONTACT: David Selig (202) 317-4137 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background This document amends 26 CFR part 1 to provide rules relating to the time and manner of electing the alternative simplified credit (ASC) under section 41(c)(5) of the Internal Revenue Code (Code). Section 41(a) provides an incremental tax credit for increasing research activities (research credit) based on a percentage of a taxpayer's qualified research expenses above a base amount. A taxpayer can apply the rules and credit rate percentages under section 41(a)(1) to calculate the credit (commonly referred to as the regular credit) or a taxpayer can make an election to apply the ASC rules and credit rate percentages under section 41(c)(5) to calculate the credit. Section 41(c)(5)(C) provides that an ASC election under section 41(c)(5) applies to the taxable year for which it is made and all succeeding taxable years unless revoked with the consent of the Secretary. On June 10, 2011, the Treasury Department and the IRS published final regulations (TD 9528) (2011 Final Regulations) in the Federal Register (76 FR 33994) relating to the election and calculation of the ASC. Section 1.41-9(b)(2) provides that a taxpayer makes an election under section 41(c)(5) by completing the portion of Form 6765, ``Credit for Increasing Research Activities,'' (or successor form) relating to the ASC election, and attaching the completed form to the taxpayer's timely filed (including extensions) original return for the taxable year to which the election applies. Section 1.41-9(b)(2) also provides that a taxpayer may not make an election under section 41(c)(5) on an amended return and that an extension of time to make an election under section 41(c)(5) will not be granted under Sec. 301.9100-3. Following the publication of the 2011 Final Regulations, the Treasury Department and the IRS received requests to amend the regulations to allow taxpayers to make an ASC election on an amended return. The requests explained that the burden of substantiating expenditures and costs for the base period under the regular credit can be costly, time-consuming, and difficult, and suggested that taxpayers often need additional time to determine whether to claim the regular credit or the ASC. On June 3, 2014, the Treasury Department and the IRS published a notice of proposed rulemaking by cross-reference to temporary regulations (REG-133495-13) in the Federal Register (79 FR 31892), and final and temporary regulations (TD 9666) (the Temporary Regulations) in the Federal Register (79 FR 31863). The final regulations removed the rule in Sec. 1.41-9(b)(2) that prohibited a taxpayer from making an ASC election for a tax year on an amended return. In its place, the Temporary Regulations provided a rule allowing a taxpayer to make an ASC election for a tax year on an amended return if the taxpayer had not previously claimed a section 41 credit for that tax year on an original or amended return. In addition, the Temporary Regulations provided that a taxpayer that is a member of a controlled group in a tax year may not make an election under section 41(c)(5) for that tax year on an amended return if any member of the controlled group for that year claimed the research credit using a method other than the ASC on an original or amended return. Written and electronic comments responding to the proposed regulations were received. No requests for a public hearing were made and no public hearing was held. After consideration of all the comments, the proposed regulations are adopted as revised by this Treasury decision. Summary of Comments and Explanation of Provisions Interaction With Section 280C Elections A commenter requested clarification regarding whether a section 280C(c)(3) election made for a taxable year on line 17 of Form 6765, Credit For Increasing Research Activities, where no amount of regular credit is claimed, will be viewed by the IRS as a claim of the section 41(a)(1) credit and preclude an ASC election from being made on an amended return for that taxable year. Section 280(c)(3) allows a taxpayer to make an annual irrevocable election to claim a reduced research credit rather than reducing the section 174 deduction, as required by section 280(c)(1). A section 280C(c)(3) election must be made on an original return. If a taxpayer is undecided whether to claim the regular credit for a taxable year but wants to preserve the operative effect of the section 280C(c)(3) election for that taxable year, then the taxpayer will make the section 280C(c)(3) election on line 17 of Form 6765, but leave the remaining section of the form blank. A section 280C(c)(3) election on line 17 of Form 6765 made in a taxable year does not, in and of itself, constitute a credit claim under section 41(a)(1), and accordingly does not preclude a taxpayer from making an ASC election on an amended return for that taxable year. Section 9100 Relief One commenter requested that the final regulations allow an extension of time to make an election under section 41(c)(5) under Sec. 301.9100-3. Under Sec. 301.9100-3(c), the Commissioner will grant a reasonable extension of time to make a regulatory election only when the interests of the Government will not be prejudiced by the granting of relief. Under Sec. 301.9100-3(c)(1)(ii), the interests of the Government are ordinarily prejudiced if the taxable year in which the regulatory election should have been made or any taxable years that would have been affected by the election had it been timely made are closed by the period of limitations on assessment under section 6501(a) before the taxpayer's receipt of a ruling granting relief under this section. Because the final regulations allow a taxpayer to amend its return to make the ASC election in a taxable year that is not closed by the period of limitations for assessment under section 6501(a) if no credit under section 41(a)(1) was claimed in the prior taxable year on an original or amended return, an extension of time under Sec. 301.9100-3 to make the ASC election is not necessary during this period. An extension of time to make an ASC election in a taxable year closed by the period of limitations on assessment under section 6501(a) ordinarily prejudices the interests of the government. See section 301.9100-3(c)(1)(ii). Accordingly, the final regulations retain the rule that an extension of time to make an election under section 41(c)(5) will not be granted under Sec. 301.9100-3. Period for Making an ASC Election One commenter requested that the final regulations provide that a taxpayer may make an ASC election for an earlier, closed tax year on a later year's return in which a research credit from that closed year is reported on a carryforward schedule, or actually used as a credit against tax, so long as no intervening amended return claiming a research credit for that tax year using a different method has been claimed. The Temporary Regulations only permitted a taxpayer to elect the ASC on an amended return for taxable years ending before June 3, 2014, (the effective/applicability date of those regulations) if the taxpayer makes the election before the period of limitations for assessment of tax has expired for that year. The rule in the Temporary Regulations provided [[Page 10589]] a reasonable time period for taxpayers to determine whether or not to make an ASC election with respect to a prior, open tax year. To permit a taxpayer to make an ASC election for a tax year in which the period of limitations for assessment of tax has expired has the practical effect of permitting the taxpayer to make an ASC election on a return that cannot be amended. Therefore, these final regulations do not adopt this suggested modification. One commenter requested that these final regulations provide that an ASC election can be made on an amended return for a tax year so long as the period for making a refund claim under section 6511 has not expired for that tax year, even in cases where the statute of limitations on assessment under section 6501 is closed. These final regulations retain the rule of the Temporary Regulations that a taxpayer must make an ASC election on an amended return before the statute of limitations on assessment under section 6501(a) is closed. The general period under the statute of limitations on assessment under section 6501(a), which is three years after the tax return is filed, provides a reasonable time for taxpayers to file an ASC election on an amended return, and a reasonable time for the IRS to examine the amended return. This rule also preserves the integrity the of the rule in the final regulations providing that an extension of time to make an election under section 41(c)(5) will not be granted under Sec. 301.9100-3. Under Sec. 301.9100-3, the interests of the government are ordinarily prejudiced if the taxable year in which a regulatory election should have been made or any taxable years that would have been affected by the election had it been timely made are closed by the period of limitations on assessment under section 6501(a) before the taxpayer's receipt of a ruling granting relief under Sec. 301.9100. This requirement is mitigated by the fact that the period of limitations on assessment may be extended by agreement of the IRS and the taxpayer. For clarity, the language found in the effective date of the Temporary Regulations referencing the period of limitations for assessment of tax is added to the text of the final regulations under Sec. 1.41-9(b)(2) relating to the time and manner of making the ASC election. Controlled Group ASC Elections One commenter requested that the final regulations modify the rules for controlled group ASC elections under Sec. 1.41-9(b)(4), under which only the designated member of a controlled group may make or revoke an ASC election. Revising those rules is beyond the scope of these regulations. Therefore, the final regulations do not amend Sec. 1.41-9(b)(4). Modification of the Election Rule One commenter requested that these final regulations amend the rule in the Temporary Regulations that allows a taxpayer to make an ASC election for a tax year on an amended return only if the taxpayer has not previously claimed the section 41 credit on its original return or an amended return for that tax year to clarify that the previously claimed section 41 credit is determined under section 41(a)(1), and not under sections 41(a)(2) or (3). The commenter stated that the ASC is an alternative method to the regular credit under section 41(a)(1), and whether a taxpayer elects the ASC or claims the regular credit does not impact the determination of the credits allowable under sections 41(a)(2) and 41(a)(3). This approach is consistent with the language of section 41(c)(5)(A) and Sec. 1.41-9(a), which specifically reference section 41(a)(1). Accordingly, the final regulations provide that a taxpayer may make an ASC election for a tax year on an amended return only if the taxpayer has not previously claimed the section 41(a)(1) credit on its original return or an amended return for that tax year. Effect on Other Documents The Temporary Regulations are obsolete for taxable years beginning on or after February 27, 2015. Special Analyses It has been determined that this Treasury decision is not a significant regulatory action as defined in Executive Order 12866, as supplemented by Executive Order 13563. Therefore, a regulatory assessment is not required. It also has been determined that section 553(b) of the Administrative Procedure Act (5 U.S.C. chapter 5) does not apply to these regulations. It is hereby certified that the collection of information in these regulations will not have a significant economic impact on a substantial number of small entities. Although a substantial number of small entities may make an ASC election on an amended return pursuant to these regulations, the economic impact of any collection burden on these entities relating to this election is minimal because the regulations will result in a benefit to taxpayers by providing additional time for taxpayer to calculate and elect the ASC. Accordingly, a regulatory flexibility analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to section 7805(f) of the Code, these regulations have been 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 these regulations is David Selig, Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the IRS and the Treasury Department participated in their development. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Adoption of Amendments to the Regulations Accordingly, 26 CFR part 1 is amended as follows: PART 1--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * Section 1.41-9 also issued under 26 U.S.C. 41(c)(5)(C). * * * 0 Par. 2. Section 1.41-9 is amended by: 0 1. Revising paragraph (b)(2). 0 2. Adding a third and fourth sentence to paragraph (d). The revision and addition read as follows: Sec. 1.41-9 Alternative simplified credit. * * * * * (b) * * * (2) Time and manner of election. A taxpayer makes an election under section 41(c)(5) by completing the portion of Form 6765, ``Credit for Increasing Research Activities,'' (or successor form) relating to the election of the ASC, and attaching the completed form to the taxpayer's timely filed (including extensions) original return for the taxable year to which the election applies. A taxpayer may make an election under section 41(c)(5) for a tax year on an amended return, but only if the taxpayer has not previously claimed a section 41(a)(1) credit on its original return or an amended return for that tax year, and only if that tax year is not closed by the period of limitations on assessment under section 6501(a). An extension of time to make an election under section 41(c)(5) will not be granted under Sec. 301.9100-3 of this chapter. A taxpayer that is a member of a controlled group in a tax year may not make an election under section 41(c)(5) for that tax year on an amended return [[Page 10590]] if any member of the controlled group for that tax year previously claimed the research credit under section 41(a)(1) using a method other than the ASC on an original or amended return for that tax year. See paragraph (b)(4) of this section for additional rules concerning controlled groups. See also Sec. 1.41-6(b)(1) requiring that all members of the controlled group use the same method of computation. * * * * * (d) Effective/applicability date. * * * Paragraph (b)(2) of this section applies to elections with respect to taxable years ending on or after February 27, 2015. For taxable years ending before February 27, 2015, see Sec. 1.41-9T as contained in 26 CFR part 1, revised April 1, 2015. Sec. 1.41-9T [Removed] 0 Par. 3. Section 1.41-9T is removed. John Dalrymple, Deputy Commissioner for Services and Enforcement. Approved: February 3, 2015. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2015-04111 Filed 2-26-15; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 80, No. 39 / Friday, February 27, 2015 / Rules and Regulations 10587
control number 0910–0437. The (i) The lot or batch within which a identifier (UDI) that appears on the
collections of information in the UDI device was manufactured; device label or on the device package;
rule have been approved under OMB (ii) The serial number of a specific * * * * *
control number 0910–0720. device; ■ 6. Amend § 803.42 by revising
The information collection provisions (iii) The expiration date of a specific paragraph (c)(4) to read as follows:
in the eMDR rule have been submitted device;
to OMB for review as required by (iv) The date a specific device was § 803.42 If I am an importer, what
section 3507(d) of the PRA (44 U.S.C. manufactured. information must I submit in my individual
3507(d)). Before the effective date of the adverse event reports?
(v) For an HCT/P regulated as a
final rule, FDA will publish a notice in * * * * *
device, the distinct identification code
the Federal Register announcing OMB’s (c) * * *
required by § 1271.290(c) of this
decision to approve, modify, or (4) Model number, catalog number,
chapter.
disapprove the information collection serial number, lot number, or other
provisions in the final rule. An Agency * * * * *
identifying number; expiration date; and
may not conduct or sponsor, and a ■ 3. Amend § 803.11 by revising unique device identifier (UDI) that
person is not required to respond to, a paragraph (d) to read as follows: appears on the device label or on the
collection of information unless it device package;
displays a currently valid OMB control § 803.11 What form should I use to submit
reports of individual adverse events and * * * * *
number. where do I obtain these forms? ■ 7. Amend § 803.52 by revising
List of Subjects in 21 CFR Part 803 * * * * * paragraph (c)(4) to read as follows:
Imports, Medical devices, Reporting (d) Form FDA 3500A is available on
§ 803.52 If I am a manufacturer, what
and recordkeeping requirements. the Internet at http://www.fda.gov/ information must I submit in my individual
Therefore under the Federal Food, medwatch/getforms.htm or from adverse event reports?
Drug, and Cosmetic Act and under Division of International and Consumer
* * * * *
authority delegated to the Commissioner Education, Center for Devices and
(c) * * *
of Food and Drugs, 21 CFR part 803 as Radiological Health, Food and Drug
(4) Model number, catalog number,
amended by the Medical Device Administration, 10903 New Hampshire
serial number, lot number, or other
Reporting: Electronic Submission Ave., Bldg. 66, Rm. 4621, Silver Spring,
identifying number; expiration date; and
Requirements final rule of February 14, MD 20993–0002, by email: DICE@
unique device identifier (UDI) that
2014, 79 FR 8832, is further amended as fda.hhs.gov, FAX: 301–847–8149, or
appears on the device label or on the
follows: telephone: 800–638–2041.
device package;
■ 4. Amend § 803.32 by revising
PART 803—MEDICAL DEVICE * * * * *
paragraph (c)(4) to read as follows:
REPORTING Dated: February 20, 2015.
§ 803.32 If I am a user facility, what Leslie Kux,
■ 1. The authority citation for 21 CFR information must I submit in my individual
Associate Commissioner for Policy.
part 803 continues to read as follows: adverse event reports?
[FR Doc. 2015–03943 Filed 2–26–15; 8:45 am]
Authority: 21 U.S.C. 352, 360, 360i, 360j, * * * * *
BILLING CODE 4164–01–P
371, 374. (c) * * *
■ 2. Amend § 803.3 by adding (4) Model number, catalog number,
paragraphs (aa) and (bb) to read as serial number, lot number, or other
identifying number; expiration date; and DEPARTMENT OF THE TREASURY
follows:
unique device identifier (UDI) that
§ 803.3 How does FDA define the terms appears on the device label or on the Internal Revenue Service
used in this part? device package;
* * * * * 26 CFR Part 1
* * * * *
(aa) Human cell, tissue, or cellular or
■ 5. Amend § 803.33 by revising [TD 9712]
tissue-based product (HCT/P) regulated
paragraphs (a)(2) and (b)(7)(iv) to read as
as a device means an HCT/P as defined RIN 1545–BL78
follows:
in § 1271.3(d) of this chapter that does
not meet the criteria in § 1271.10(a) and § 803.33 If I am a user facility, what must Alternative Simplified Credit Election
that is also regulated as a device. I include when I submit an annual report?
(bb) Unique device identifier (UDI) AGENCY: Internal Revenue Service (IRS),
* * * * * Treasury.
means an identifier that adequately (a) * * *
identifies a device through its ACTION: Final regulations and removal of
(2) Division of International and
distribution and use by meeting the temporary regulations.
Consumer Education, Center for Devices
requirements of § 830.20 of this chapter. and Radiological Health, Food and Drug
A unique device identifier is composed SUMMARY: This document contains final
Administration, 10903 New Hampshire regulations relating to the election of the
of: Ave., Bldg. 66, Rm. 4621, Silver Spring,
(1) A device identifier—a mandatory, alternative simplified credit under
MD 20993–0002, by email: DICE@ section 41(c)(5) of the Internal Revenue
fixed portion of a UDI that identifies the
fda.hhs.gov, FAX: 301–847–8149, or Code (Code). The final regulations affect
specific version or model of a device
tkelley on DSK3SPTVN1PROD with RULES
telephone: 800–638–2041. certain taxpayers claiming the credit
and the labeler of that device; and
(2) A production identifier—a * * * * * under section 41.
conditional, variable portion of a UDI (b) * * * DATES: Effective Date: These regulations
that identifies one or more of the (7) * * * are effective on February 27, 2015.
following when included on the label of (iv) Product model, catalog, serial, Applicability Date: For dates of
the device: and lot number and unique device applicability, see § 1.41–9(d).
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![10590 Federal Register / Vol. 80, No. 39 / Friday, February 27, 2015 / Rules and Regulations
if any member of the controlled group Room W12–140 on the ground floor of CFR 117.739(n), pertaining to the former
for that tax year previously claimed the the Department of Transportation West drawbridge.
research credit under section 41(a)(1) Building, 1200 New Jersey Avenue SE., The purpose of this rule is to remove
using a method other than the ASC on Washington, DC 20590, between 9 a.m. paragraph 33 CFR 117.739(n), that refers
an original or amended return for that and 5 p.m., Monday through Friday, to the Route 3 Bridge at mile 11.8, from
tax year. See paragraph (b)(4) of this except Federal holidays. the Code of Federal Regulations since it
section for additional rules concerning FOR FURTHER INFORMATION CONTACT: If governs a bridge that is no longer able
controlled groups. See also § 1.41– you have questions on this rule, call or to be opened.
6(b)(1) requiring that all members of the email Mr. Joe Arca, Project Officer, First C. Discussion of Rule
controlled group use the same method Coast Guard District Bridge Program,
of computation. telephone 212–514–4336, email The Coast Guard is changing the
* * * * * joe.m.arca@uscg.mil. If you have regulation in 33 CFR 117.739 by
(d) Effective/applicability date. * * * questions on viewing the docket, call removing restrictions and the regulatory
Paragraph (b)(2) of this section applies Cheryl Collins, Program Manager, burden related to the draw operations
to elections with respect to taxable years Docket Operations, telephone 202–366– for this bridge that is no longer a
ending on or after February 27, 2015. 9826. drawbridge. The change removes
For taxable years ending before paragraph 117.739(n) of the regulation
SUPPLEMENTARY INFORMATION: which governs the Route 3 Bridge and
February 27, 2015, see § 1.41–9T as
contained in 26 CFR part 1, revised A. Regulatory History and Information redesignates (o) through (t) as (n)
April 1, 2015. through (s). This Final Rule seeks to
The Coast Guard is issuing this final
update the Code of Federal Regulations
rule without prior notice and
§ 1.41–9T [Removed] by removing language that governs the
opportunity to comment pursuant to
■ Par. 3. Section 1.41–9T is removed. operation of the Route 3 Bridge, which
authority under section 4(a) of the
in fact no longer is a drawbridge. This
John Dalrymple, Administrative Procedure Act (APA) (5
change does not affect waterway or land
Deputy Commissioner for Services and U.S.C. 553(b)). This provision
traffic. This change does not affect nor
Enforcement. authorizes an agency to issue a rule
does it alter the operating schedules in
Approved: February 3, 2015. without prior notice and opportunity to
33 CFR 117.739 that govern the
Mark J. Mazur, comment when the agency for good
remaining active drawbridges on the
cause finds that those procedures are
Assistant Secretary of the Treasury (Tax Passaic River except to redesignate these
Policy). ‘‘impracticable, unnecessary, or contrary
bridges.
[FR Doc. 2015–04111 Filed 2–26–15; 8:45 am]
to the public interest.’’ Under 5 U.S.C.
553(b), the Coast Guard finds that good D. Regulatory Analyses
BILLING CODE 4830–01–P
cause exists for not publishing a notice We developed this rule after
of proposed rulemaking (NPRM) with considering numerous statutes and
respect to this rule because the Route 3 executive orders related to rulemaking.
DEPARTMENT OF HOMELAND Bridge, that once required draw
SECURITY Below we summarize our analyses
operations in 33 CFR 117.739(n), was based on these statutes or executive
Coast Guard converted to a fixed bridge in October orders.
2010. Therefore, the regulation is no
longer applicable and shall be removed 1. Regulatory Planning and Review
33 CFR Part 117
from publication. It is unnecessary to This rule is not a significant
[Docket No. USCG–2014–1070] publish an NPRM because this regulatory action under section 3(f) of
RIN 1625–AA09 regulatory action does not purport to Executive Order 12866, Regulatory
place any restrictions on mariners but Planning and Review, as supplemented
Drawbridge Operation Regulation; rather removes a restriction that has no by Executive Order 13563, Improving
Passaic River, Rutherford, NJ further use or value. Regulation and Regulatory Review, and
Under 5 U.S.C. 553(d)(3), the Coast does not require an assessment of
AGENCY: Coast Guard, DHS. Guard finds that good cause exists for potential costs and benefits under
ACTION: Final rule. making this rule effective in less than 30 section 6(a)(3) of Order 12866 or under
days after publication in the Federal section 1 of Executive Order 13563. The
SUMMARY: The Coast Guard is removing Register. The bridge has been a fixed
the existing drawbridge operation Office of Management and Budget has
bridge for 4 years and this rule merely not reviewed it under those Orders.
regulation for the drawbridge across the requires an administrative change to the The Coast Guard does not consider
Passaic River, mile 11.8, at Rutherford, Federal Register, in order to omit a this rule to be ‘‘significant’’ under that
New Jersey. The drawbridge was regulatory requirement that is no longer Order because it is an administrative
converted to a fixed bridge in October applicable or necessary. change and does not affect the way
2010, and the operating regulation is no
B. Basis and Purpose vessels operate on the waterway.
longer applicable or necessary.
DATES: This rule is effective February The Route 3 Bridge across the Passaic 2. Impact on Small Entities
27, 2015. River, mile 11.8, was converted to a The Regulatory Flexibility Act of 1980
ADDRESSES: The docket for this final fixed bridge in 2010. It has come to the (RFA), 5 U.S.C. 601–612, as amended,
rule, [USCG–2014–1070] is available at attention of the Coast Guard that the requires federal agencies to consider the
tkelley on DSK3SPTVN1PROD with RULES
http://www.regulations.gov. Type the governing regulation for this drawbridge potential impact of regulations on small
docket number in the ‘‘SEARCH’’ box was never removed subsequent to the entities during rulemaking. The term
and click ‘‘SEARCH.’’ Click on Open conversion to a fixed bridge. The ‘‘small entities’’ comprises small
Docket Folder on the line associated conversion of this drawbridge businesses, not-for-profit organizations
with this final rule. You may also visit necessitates the removal of the that are independently owned and
the Docket Management Facility in drawbridge operation regulation, 33 operated and are not dominant in their
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Document Created: 2015-12-18 13:14:53
Document Modified: 2015-12-18 13:14:53
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Final regulations and removal of temporary regulations. | |
| Contact | David Selig (202) 317-4137 (not a toll-free number). | |
| FR Citation | 80 FR 10587 | |
| RIN Number | 1545-BL78 | |
| CFR Associated | Income Taxes and Reporting and Recordkeeping Requirements |
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