81 FR 11429 - Schedules of Controlled Substances: Extension of Temporary Placement of 10 Synthetic Cathinones in Schedule I of the Controlled Substances Act
DEPARTMENT OF JUSTICE
Drug Enforcement Administration Federal Register Volume 81, Issue 43 (March 4, 2016)
Drug Enforcement Administration
Federal Register Volume 81, Issue 43 (March 4, 2016)
| Page Range | 11429-11431 | |
| FR Document | 2016-05004 |
[Federal Register Volume 81, Number 43 (Friday, March 4, 2016)] [Rules and Regulations] [Pages 11429-11431] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-05004] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF JUSTICE Drug Enforcement Administration 21 CFR Part 1308 [Docket No. DEA-386] Schedules of Controlled Substances: Extension of Temporary Placement of 10 Synthetic Cathinones in Schedule I of the Controlled Substances Act AGENCY: Drug Enforcement Administration, Department of Justice. ACTION: Final order. ----------------------------------------------------------------------- SUMMARY: The Administrator of the Drug Enforcement Administration is issuing this final order to extend the temporary schedule I status of 10 synthetic cathinones pursuant to the temporary scheduling provisions of the Controlled Substances Act. The 10 substances are: 4-methyl-N- ethylcathinone (4-MEC); 4-methyl-alpha-pyrrolidinopropiophenone (4- MePPP); alpha-pyrrolidinopentiophenone ([alpha]-PVP); 1-(1,3- benzodioxol-5-yl)-2-(methylamino)butan-1-one (butylone); 2- (methylamino)-1-phenylpentan-1-one (pentedrone); 1-(1,3-benzodioxol-5- yl)-2-(methylamino)pentan-1-one (pentylone); 4-fluoro-N-methylcathinone (4-FMC); 3-fluoro-N-methylcathinone (3-FMC); 1-(naphthalen-2-yl)-2- (pyrrolidin-1-yl)pentan-1-one (naphyrone); and alpha- pyrrolidinobutiophenone ([alpha]-PBP) [hereinafter 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]-PBP, respectively], including their optical, positional, and geometric isomers, salts, and salts of isomers. The current final order temporarily placing 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]-PBP into schedule I is in effect through March 6, 2016. This final order will extend the temporary scheduling of 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]- PBP for one year, or until the permanent scheduling action for these 10 substances is completed, whichever occurs first. DATES: This final order is effective March 4, 2016. FOR FURTHER INFORMATION CONTACT: Barbara J. Boockholdt, Office of Diversion Control, Drug Enforcement Administration; Mailing Address: 8701 Morrissette Drive, Springfield, Virginia 22152; Telephone: (202) 598-6812. SUPPLEMENTARY INFORMATION: Legal Authority The Drug Enforcement Administration (DEA) implements and enforces titles II and III of the Comprehensive Drug Abuse Prevention and Control Act of 1970, as amended. Titles II and III are referred to as the ``Controlled Substances Act'' and the ``Controlled Substances Import and Export Act,'' respectively, and are collectively referred to as the ``Controlled Substances Act'' or the ``CSA'' for purpose of this action. 21 U.S.C. 801-971. The DEA published the implementing regulations for these statutes in title 21 of the Code of Federal Regulations (CFR), chapter II. The CSA and its implementing regulations are designed to prevent, detect, and eliminate the diversion of controlled substances and listed chemicals into the illicit market while ensuring an adequate supply is available for the legitimate medical, scientific, research, and industrial needs of the United States. Controlled substances have the potential for abuse and dependence and are controlled to protect the public health and safety. Under the CSA, every controlled substance is classified into one of five schedules based upon its potential for abuse, its currently accepted medical use in treatment in the United States, and the degree of dependence the drug or other substance may cause. 21 U.S.C. 812. The initial schedules of controlled substances established by Congress are found at 21 U.S.C. 812(c), and the current list of all scheduled substances is published at 21 CFR part 1308. Section 201 of the CSA (21 U.S.C. 811) provides the Attorney General with the authority to temporarily place a substance into schedule I of the CSA for two years without regard to the requirements of 21 U.S.C. 811(b) if she finds that such action is necessary to avoid an imminent hazard to the public safety. 21 U.S.C. 811(h)(1). In addition, if proceedings to control a substance are initiated under 21 U.S.C. 811(a)(1), the Attorney General may extend the temporary scheduling for up to one year. 21 U.S.C. 811(h)(2). Where the necessary findings are made, a substance may be temporarily scheduled if it is not listed in any other schedule under section 202 of the CSA (21 U.S.C. 812) or if there is no exemption or approval in effect for the substance under section 505 of the Federal Food, Drug, and Cosmetic Act (FDCA), 21 U.S.C. 355. 21 U.S.C. 811(h)(1). The Attorney General has delegated her scheduling authority under 21 U.S.C. 811 to the Administrator of the DEA. 28 CFR 0.100. Background On March 7, 2014, the DEA published a final order in the Federal Register amending 21 CFR 1308.11(h) to temporarily place the 10 synthetic cathinones 4-methyl-N-ethylcathinone (4-MEC); 4-methyl-alpha- pyrrolidinopropiophenone (4-MePPP); alpha-pyrrolidinopentiophenone ([alpha]-PVP); 1-(1,3-benzodioxol-5-yl)-2-(methylamino)butan-1-one (butylone); 2-(methylamino)-1-phenylpentan-1-one (pentedrone); 1-(1,3- benzodioxol-5-yl)-2-(methylamino)pentan-1-one (pentylone); 4-fluoro-N- methylcathinone (4-FMC); 3-fluoro-N-methylcathinone (3-FMC); 1- (naphthalen-2-yl)-2-(pyrrolidin-1-yl)pentan-1-one (naphyrone); and alpha-pyrrolidinobutiophenone ([alpha]-PBP) into schedule I of the CSA pursuant to the temporary scheduling provisions of 21 U.S.C. 811(h). 79 FR 12938. That final order was effective on the date of publication, and was based on findings by the Deputy Administrator of the DEA that the temporary scheduling of these ten synthetic cathinones was necessary to avoid an imminent hazard to the public safety pursuant to 21 U.S.C. 811(h)(1). Section 201(h)(2) of the CSA (21 U.S.C. 811(h)(2)) requires that the temporary control of these substances expires two years from the effective date of the scheduling order, or on March 6, 2016. However, the CSA also provides that during the pendency of proceedings under 21 U.S.C. 811(a)(1) with respect [[Page 11430]] to the substance, the temporary scheduling of that substance could be extended for up to one year. Proceedings for the permanent scheduling of a substance under 21 U.S.C. 811(a) may be initiated by the Attorney General (delegated to the Administrator of the DEA pursuant to 28 CFR 0.100) on his or her own motion, at the request of the Secretary of Health and Human Services,\1\ or on the petition of any interested party. --------------------------------------------------------------------------- \1\ Because the Secretary of the Department of Health and Human Services has delegated to the Assistant Secretary for Health of the Department of Health and Human Services the authority to make domestic drug scheduling recommendations, for purposes of this final order, all subsequent references to ``Secretary'' have been replaced with ``Assistant Secretary.'' --------------------------------------------------------------------------- The Administrator of the DEA, on his own motion pursuant to 21 U.S.C. 811(a), has initiated proceedings under 21 U.S.C. 811(a)(1) to permanently schedule 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]-PBP. The DEA has gathered and reviewed the available information regarding the pharmacology, chemistry, trafficking, actual abuse, pattern of abuse, and the relative potential for abuse for these 10 synthetic cathinones. On December 30, 2014, the DEA submitted a request to the HHS to provide the DEA with a scientific and medical evaluation of available information and a scheduling recommendation for 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]-PBP, in accordance with 21 U.S.C. 811 (b) and (c). Upon evaluating the scientific and medical evidence, on March 2, 2016, the HHS submitted to the Administrator of the DEA its 10 scientific and medical evaluations for these substances. Upon receipt of the scientific and medical evaluation and scheduling recommendations from the HHS, the DEA reviewed the documents and all other relevant data, and conducted its own eight-factor analysis of the abuse potential of 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3- FMC, naphyrone, and [alpha]-PBP in accordance with 21 U.S.C. 811(c). The DEA has published a notice of proposed rulemaking for the placement of 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]-PBP into schedule I elsewhere in this issue of the Federal Register. Pursuant to 21 U.S.C. 811(h)(2), the Administrator of the DEA orders that the temporary scheduling of 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]- PBP, including their optical, positional, and geometric isomers, salts, and salts of isomers be extended for one year, or until the permanent scheduling proceeding is completed, whichever occurs first. In accordance with this final order, the schedule I requirements for handling 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, or [alpha]-PBP, including their optical, positional, and geometric isomers, salts, and salts of isomers, will remain in effect for one year, or until the permanent scheduling proceeding is completed, whichever occurs first. Regulatory Matters The CSA provides for an expedited temporary scheduling action where such action is necessary to avoid an imminent hazard to the public safety. 21 U.S.C. 811(h). The Attorney General may, by order, schedule a substance in schedule I on a temporary basis. Id. 21 U.S.C. 811(h) also provides that the temporary scheduling of a substance shall expire at the end of two years from the date of the issuance of the order scheduling such substance, except that the Attorney General may, during the pendency of proceedings to permanently schedule the substance, extend the temporary scheduling for up to one year. To the extent that 21 U.S.C. 811(h) directs that temporary scheduling actions be issued by order and sets forth the procedures by which such orders are to be issued and extended, the DEA believes that the notice and comment requirements of section 553 of the Administrative Procedure Act (APA) (5 U.S.C. 553) do not apply to this extension of the temporary scheduling action. In the alternative, even assuming that this action might be subject to section 553 of the APA, the Administrator finds that there is good cause to forgo the notice and comment requirements of section 553, as any further delays in the process for extending the temporary scheduling order would be impracticable and contrary to the public interest in view of the manifest urgency to avoid an imminent hazard to the public safety. Further, the DEA believes that this final order extending the temporary scheduling action is not a ``rule'' as defined by 5 U.S.C. 601(2), and, accordingly, is not subject to the requirements of the Regulatory Flexibility Act (RFA). The requirements for the preparation of an initial regulatory flexibility analysis in 5 U.S.C. 603(a) are not applicable where, as here, the DEA is not required by section 553 of the APA or any other law to publish a general notice of proposed rulemaking. Additionally, this action is not a significant regulatory action as defined by Executive Order 12866 (Regulatory Planning and Review), section 3(f), and, accordingly, this action has not been reviewed by the Office of Management and Budget (OMB). This action 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 the various levels of government. Therefore, in accordance with Executive Order 13132 (Federalism), it is determined that this action does not have sufficient federalism implications to warrant the preparation of a Federalism Assessment. As noted above, this action is an order, not a rule. Accordingly, the Congressional Review Act (CRA) is inapplicable, as it applies only to rules. It is in the public interest to maintain the temporary placement of 4-MEC, 4-MePPP, [alpha]-PVP, butylone, pentedrone, pentylone, 4-FMC, 3-FMC, naphyrone, and [alpha]-PBP in schedule I because they pose a public health risk. The temporary scheduling action was taken pursuant to 21 U.S.C. 811(h), which is specifically designed to enable the DEA to act in an expeditious manner to avoid an imminent hazard to the public safety. Under 21 U.S.C. 811(h), temporary scheduling orders are not subject to notice and comment rulemaking procedures. The DEA understands that the CSA frames temporary scheduling actions as orders rather than rules to ensure that the process moves swiftly, and this extension of the temporary scheduling order continues to serve that purpose. For the same reasons that underlie 21 U.S.C. 811(h), that is, the need to place these substances in schedule I because they pose an imminent hazard to public safety, it would be contrary to the public interest to delay implementation of this extension of the temporary scheduling order. Therefore, in accordance with section 808(2) of the CRA, this final order extending the temporary scheduling order shall take effect immediately upon its publication. The DEA has submitted a copy of this final order to both Houses of Congress and to the Comptroller General, although such filing is not required under the Small Business Regulatory Enforcement Fairness Act of 1996 (Congressional Review Act), 5 U.S.C. 801-808 because, as noted above, this action is an order, not a rule. [[Page 11431]] Dated: March 2, 2016. Chuck Rosenberg, Acting Administrator. [FR Doc. 2016-05004 Filed 3-3-16; 8:45 am] BILLING CODE 4410-09-P
![Federal Register / Vol. 81, No. 43 / Friday, March 4, 2016 / Rules and Regulations 11429
PART 830—UNIQUE DEVICE pyrrolidinobutiophenone (a-PBP) current list of all scheduled substances
IDENTIFICATION [hereinafter 4–MEC, 4-MePPP, a-PVP, is published at 21 CFR part 1308.
butylone, pentedrone, pentylone, 4– Section 201 of the CSA (21 U.S.C.
■ 4. The authority citation for 21 CFR FMC, 3–FMC, naphyrone, and a-PBP, 811) provides the Attorney General with
part 830 continues to read as follows: respectively], including their optical, the authority to temporarily place a
Authority: 21 U.S.C. 321, 331, 352, 353, positional, and geometric isomers, salts, substance into schedule I of the CSA for
360, 360d, 360i, 360j, 371. and salts of isomers. The current final two years without regard to the
■ 5. In § 830.110, revise paragraph (a)(1) order temporarily placing 4–MEC, 4- requirements of 21 U.S.C. 811(b) if she
to read as follows: MePPP, a-PVP, butylone, pentedrone, finds that such action is necessary to
pentylone, 4–FMC, 3–FMC, naphyrone, avoid an imminent hazard to the public
§ 830.110 Application for accreditation as and a-PBP into schedule I is in effect safety. 21 U.S.C. 811(h)(1). In addition,
an issuing agency. through March 6, 2016. This final order if proceedings to control a substance are
(a) * * * (1) An applicant seeking will extend the temporary scheduling of initiated under 21 U.S.C. 811(a)(1), the
initial FDA accreditation as an issuing 4–MEC, 4-MePPP, a-PVP, butylone, Attorney General may extend the
agency shall notify FDA of its desire to pentedrone, pentylone, 4–FMC, 3–FMC, temporary scheduling for up to one
be accredited by sending a notification naphyrone, and a-PBP for one year, or year. 21 U.S.C. 811(h)(2).
by email to: GUDIDSupport@ until the permanent scheduling action Where the necessary findings are
fda.hhs.gov, or by correspondence to: for these 10 substances is completed, made, a substance may be temporarily
UDI Regulatory Policy Support, Center whichever occurs first. scheduled if it is not listed in any other
for Devices and Radiological Health, schedule under section 202 of the CSA
DATES: This final order is effective
Food and Drug Administration, 10903 (21 U.S.C. 812) or if there is no
March 4, 2016.
New Hampshire Ave., Bldg. 66, Rm. exemption or approval in effect for the
FOR FURTHER INFORMATION CONTACT: substance under section 505 of the
3303, Silver Spring, MD 20993–0002.
Barbara J. Boockholdt, Office of Federal Food, Drug, and Cosmetic Act
* * * * * Diversion Control, Drug Enforcement (FDCA), 21 U.S.C. 355. 21 U.S.C.
Dated: February 29, 2016. Administration; Mailing Address: 8701 811(h)(1). The Attorney General has
Leslie Kux, Morrissette Drive, Springfield, Virginia delegated her scheduling authority
Associate Commissioner for Policy. 22152; Telephone: (202) 598–6812. under 21 U.S.C. 811 to the
[FR Doc. 2016–04707 Filed 3–3–16; 8:45 am] SUPPLEMENTARY INFORMATION: Administrator of the DEA. 28 CFR
BILLING CODE 4164–01–P Legal Authority 0.100.
The Drug Enforcement Background
Administration (DEA) implements and On March 7, 2014, the DEA published
DEPARTMENT OF JUSTICE
enforces titles II and III of the a final order in the Federal Register
Drug Enforcement Administration Comprehensive Drug Abuse Prevention amending 21 CFR 1308.11(h) to
and Control Act of 1970, as amended. temporarily place the 10 synthetic
21 CFR Part 1308 Titles II and III are referred to as the cathinones 4-methyl-N-ethylcathinone
‘‘Controlled Substances Act’’ and the (4–MEC); 4-methyl-alpha-
[Docket No. DEA–386] ‘‘Controlled Substances Import and pyrrolidinopropiophenone (4-MePPP);
Export Act,’’ respectively, and are alpha-pyrrolidinopentiophenone (a-
Schedules of Controlled Substances: collectively referred to as the PVP); 1-(1,3-benzodioxol-5-yl)-2-
Extension of Temporary Placement of ‘‘Controlled Substances Act’’ or the (methylamino)butan-1-one (butylone);
10 Synthetic Cathinones in Schedule I ‘‘CSA’’ for purpose of this action. 21 2-(methylamino)-1-phenylpentan-1-one
of the Controlled Substances Act U.S.C. 801–971. The DEA published the (pentedrone); 1-(1,3-benzodioxol-5-yl)-
AGENCY: Drug Enforcement implementing regulations for these 2-(methylamino)pentan-1-one
Administration, Department of Justice. statutes in title 21 of the Code of Federal (pentylone); 4-fluoro-N-
ACTION: Final order. Regulations (CFR), chapter II. methylcathinone (4–FMC); 3-fluoro-N-
The CSA and its implementing methylcathinone (3–FMC); 1-
SUMMARY: The Administrator of the Drug regulations are designed to prevent, (naphthalen-2-yl)-2-(pyrrolidin-1-
Enforcement Administration is issuing detect, and eliminate the diversion of yl)pentan-1-one (naphyrone); and alpha-
this final order to extend the temporary controlled substances and listed pyrrolidinobutiophenone (a-PBP) into
schedule I status of 10 synthetic chemicals into the illicit market while schedule I of the CSA pursuant to the
cathinones pursuant to the temporary ensuring an adequate supply is available temporary scheduling provisions of 21
scheduling provisions of the Controlled for the legitimate medical, scientific, U.S.C. 811(h). 79 FR 12938. That final
Substances Act. The 10 substances are: research, and industrial needs of the order was effective on the date of
4-methyl-N-ethylcathinone (4–MEC); 4- United States. Controlled substances publication, and was based on findings
methyl-alpha- have the potential for abuse and by the Deputy Administrator of the DEA
pyrrolidinopropiophenone (4-MePPP); dependence and are controlled to that the temporary scheduling of these
alpha-pyrrolidinopentiophenone (a- protect the public health and safety. ten synthetic cathinones was necessary
PVP); 1-(1,3-benzodioxol-5-yl)-2- Under the CSA, every controlled to avoid an imminent hazard to the
(methylamino)butan-1-one (butylone); substance is classified into one of five public safety pursuant to 21 U.S.C.
2-(methylamino)-1-phenylpentan-1-one schedules based upon its potential for 811(h)(1). Section 201(h)(2) of the CSA
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(pentedrone); 1-(1,3-benzodioxol-5-yl)- abuse, its currently accepted medical (21 U.S.C. 811(h)(2)) requires that the
2-(methylamino)pentan-1-one use in treatment in the United States, temporary control of these substances
(pentylone); 4-fluoro-N- and the degree of dependence the drug expires two years from the effective date
methylcathinone (4–FMC); 3-fluoro-N- or other substance may cause. 21 U.S.C. of the scheduling order, or on March 6,
methylcathinone (3–FMC); 1- 812. The initial schedules of controlled 2016. However, the CSA also provides
(naphthalen-2-yl)-2-(pyrrolidin-1- substances established by Congress are that during the pendency of proceedings
yl)pentan-1-one (naphyrone); and alpha- found at 21 U.S.C. 812(c), and the under 21 U.S.C. 811(a)(1) with respect
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![Federal Register / Vol. 81, No. 43 / Friday, March 4, 2016 / Rules and Regulations 11431
Dated: March 2, 2016. Section 6035(a)(2) provides that each Office, Washington, DC 20402, or by
Chuck Rosenberg, other person required to file a return visiting the IRS Web site at http://
Acting Administrator. under section 6018(b) must furnish, www.irs.gov.
[FR Doc. 2016–05004 Filed 3–3–16; 8:45 am] both to the Secretary and to each person
who holds a legal or beneficial interest Special Analyses
BILLING CODE 4410–09–P
in the property to which such return Certain IRS regulations, including this
relates, a statement identifying the same one, are exempt from the requirements
information described in section of Executive Order 12866, as
DEPARTMENT OF THE TREASURY 6035(a)(1). supplemented and reaffirmed by
Section 6035(a)(3)(A) provides that
Internal Revenue Service Executive Order 13563. Therefore, a
each statement required to be furnished
regulatory impact assessment is not
under section 6035 (a)(1) or (2) is to be
26 CFR Part 1 required. In addition, section 553(b) of
furnished at such time as the Secretary
[TD 9757] may prescribe, but in no case at a time the Administrative Procedure Act (5
later than the earlier of (i) the date U.S.C. chapter 5) does not apply to these
RIN 1545–BM98
which is 30 days after the date on which regulations because they are excepted
the return under section 6018 was from the notice and comment
Consistent Basis Reporting Between requirements of section 553(b) and (c) of
Estate and Person Acquiring Property required to be filed (including
extensions, if any) or (ii) the date which the Administrative Procedure Act under
From Decedent the interpretative rule and good cause
is 30 days after the date such return is
AGENCY: Internal Revenue Service (IRS), filed. exceptions provided by section
Treasury. On August 21, 2015, the Treasury 553(b)(3)(A) and (B) of that Act. The Act
Department and the IRS issued Notice included an immediate effective date,
ACTION: Temporary regulations.
2015–57, 2015–36 IRB 294. Notice thus making the first required
SUMMARY: This document contains 2015–57 delays until February 29, 2016, statements due 30 days after enactment.
temporary regulations that provide the due date for any statements required It is necessary to provide more time to
transition rules providing that executors by section 6035 that are due before that provide the statements required by
and other persons required to file or same date. section 6035(a) to allow the Treasury
furnish a statement under section On February 11, 2016, the Treasury Department and the IRS sufficient time
6035(a)(1) or (a)(2) before March 31, Department and the IRS issued Notice to issue both substantive and procedural
2016, need not do so until March 31, 2016–19, 2016–09 IRB. That notice guidance on how to comply with the
2016. These temporary regulations are provides that executors or other persons section 6035(a) requirement and to
applicable to executors and other required to file or furnish a statement provide executors and other affected
persons who file after July 31, 2015, under section 6035(a)(1) or (a)(2) before persons the opportunity to review this
returns required by section 6018(a) or March 31, 2016, need not do so until guidance before preparing the required
(b). March 31, 2016. statements. These regulations reiterate
the relief in Notice 2016–19 and,
DATES: Effective date. These regulations Explanation of Provisions
because of the immediate need to
are effective on March 4, 2016. These temporary regulations reiterate provide relief, notice and public
Applicability dates: For date of that executors or other persons required comment pursuant to 5 U.S.C. 553(b)
applicability, see § 1.6035–2T(b). to file or furnish a statement under and (c) is impracticable, unnecessary,
FOR FURTHER INFORMATION CONTACT: section 6035(a)(1) or (a)(2) before March and contrary to the public interest. For
Theresa Melchiorre (202) 317–6859 (not 31, 2016, need not do so until March 31, the applicability of the Regulatory
a toll-free number). 2016. The text of these temporary Flexibility Act (5 U.S.C. chapter 6),
Background regulations also serves as the text of the please refer to the Special Analyses
proposed regulations under § 1.6035–2 section of the preamble to the cross-
On July 31, 2015, the President of the in the related notice of proposed referenced notice of proposed
United States signed into law H.R. 3236, rulemaking (REG–127923–15) in the rulemaking published in the Proposed
the Surface Transportation and Proposed Rules section of this issue of Rules section in this issue of the Federal
Veterans Health Care Choice the Federal Register. These temporary Register. Pursuant to section 7805(f) of
Improvement Act of 2015, Public Law regulations are issued within 18 months the Internal Revenue Code (Code), these
114–41, 129 Stat. 443 (Act). Section of the date of the enactment of the regulations have been submitted to the
2004 of the Act added new section 6035. statutory provisions to which the Chief Counsel for Advocacy of the Small
Section 6035 imposes reporting temporary regulations relate and, as Business Administration for comment
requirements with regard to the value of authorized by section 7805(b)(2), are on their impact on small business.
property included in a decedent’s gross effective/applicable to executors and
estate for federal estate tax purposes. other persons who file a return required Drafting Information
Section 6035(a)(1) provides that the by section 6018(a) or (b) after July 31,
executor of any estate required to file a The principal author of these
2015.
return under section 6018(a) must temporary regulations is Theresa
furnish, both to the Secretary and to the Statement of Availability of IRS Melchiorre, Office of the Associate Chief
person acquiring any interest in Documents Counsel (Passthroughs and Special
jstallworth on DSK7TPTVN1PROD with RULES
property included in the decedent’s IRS Revenue Procedures, Revenue Industries). Other personnel from the
gross estate for federal estate tax Rulings notices, notices and other Treasury Department and the IRS
purposes, a statement identifying the guidance cited in this preamble are participated in their development.
value of each interest in such property published in the Internal Revenue List of Subjects in 26 CFR Part 1
as reported on such return and such Bulletin (or Cumulative Bulletin) and
other information with respect to such are available from the Superintendent of Income taxes, Reporting and
interest as the Secretary may prescribe. Documents, U.S. Government Printing recordkeeping requirements.
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Document Created: 2018-02-02 15:05:49
Document Modified: 2018-02-02 15:05:49
| 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 order. | |
| Dates | This final order is effective March 4, 2016. | |
| Contact | Barbara J. Boockholdt, Office of | |
| FR Citation | 81 FR 11429 |
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