82 FR 41310 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests
DEPARTMENT OF THE TREASURY Federal Register Volume 82, Issue 167 (August 30, 2017)
Federal Register Volume 82, Issue 167 (August 30, 2017)
| Page Range | 41310-41312 | |
| FR Document | 2017-18364 |
[Federal Register Volume 82, Number 167 (Wednesday, August 30, 2017)] [Notices] [Pages 41310-41312] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-18364] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests AGENCY: Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. ----------------------------------------------------------------------- SUMMARY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. [[Page 41311]] DATES: Comments should be received on or before September 29, 2017 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at [email protected] and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, DC 20220, or email at [email protected]. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Internal Revenue Service (IRS) Title: U.S. Business Income Tax Return. OMB Control Number: 1545-0123. Type of Review: Revision of a currently approved collection. Abstract: These forms are used by businesses to report their income tax liability. The data is used to verify that the items reported on the forms are correct, and also for general statistics use. Forms: 4255, 8844, 1065-B Schedule K-1, 1120-S Schedule K-1, 1120- L, 8830, 8908, 1120-PC, 1120-REIT, 1120-S Schedule B-1, 5884, 1065-X, 1065-X, 8845, 1120-S Schedule M-3, 1120-IC DISC Schedule P, 1120-F Schedule V, 1120-ND, 1120-PC, 56, 8848, 8900, 1120 Schedule O, 5471 Schedule J Schedule M Schedule O, 1120-L Schedule M-3, 8858 Schedule M, 8865 Schedule K-1 Schedule O Schedule P, 1065-B Schedule K-1, 1066, 1118, 1118 Schedule i, 1118 Schedule J, 1118 Schedule K, 1120, 1120 Schedule D, 1120 Schedule H, 1120 Schedule M-3, 1120 Schedule PH, 1120- F Schedule H, 1120-F Schedule i, 1120-F Schedule M-1 and Schedule M-2, 8938, 8941, 8941, 8947, 926, 926, 966, 970, 976, 982, SS-4 (PR), T (TIMBER), W-8 BEN, W-8 IMY, W-8 IMY, 1120-H, 5471 Schedule J, 5471 Schedule M, 5471 Schedule O, 5472, 5713, 6478, 6627, 6781, 7004, 8023, 7004, 8288-B, 8300, 8404, 8453-B, 8655, 8716, 8932, 8933, 8936, 8937, 8937, 8938, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O, 1120-C, 1120 Schedule G, 5713, 5884-B, 8023, 8050, 8275, 8275-R, 8302, 8308, 8329, 8621-A, 8697, W-8 BEN, 8804, 8804 8805 8813, 8804 Schedule A, 8804 Schedule A, 8804-W, 8804-W, 8810, 8810, 8813, 8816, 8819, 8820, 8822-B, 8824, 8824, 8825, 8826, 8827, 8832, 8833, 8835, 8835, 8842, 8844, 8845, 8846, 8858, 8858, 8858 Schedule M, 8864, 8865, 8865, 8865 Schedule K-1, 8865 Schedule O, 8865 Schedule P, 8866, 8869, 8872, 8873, 8873, 8874, 8875, 8878-A, 8879-B, 8879-C, 8879-I, 8879-PE, 8879-S, 8881, 8882, 8883, 8883, 8886, 8886, 8893, 8894, 973, SS-4, SS-4, SS-4 (PR), T (TIMBER), 972, 1120-L Schedule M-3, 1120-POL, 1120-RIC, 5472, 56, 56F, 5735, 6198, 6198, 6765, 8275, 8283, 8288, 8288, 8453-C, 8453- PE, 8453-S, 8621, 8697, 8911, 8912, 8912, 8916, 8916-A, 8918, 8923, 8918, 8925, 8926, 8926, 8927, 8931, 8902, 8902, 1120 Schedule UTP, 1120-F, 1120-F Schedule S, 1120-IC DISC Schedule K, 1120-IC DISC Schedule Q, 1120-S, 1120-S Schedule D, 1120-S Schedule K-1, 1120-S Schedule M-3, 1120-SF, 1120-W, 1120-X, 4626, 4684, 4684, 4626, 4797, 4797, 4810, 4876-A, 5452, 5471, 5471, 1122, 2438, 5713 Schedule A, 5713 Schedule C, 5735, 5884, 8275-R, 8806, 8838, 1065 Schedule D, 1120-F Schedule M-3, 1120-F Schedule P, 1120-FSC, 8805, 8283, 8609, 8609, 8609-A, 8609-A, 8611, 8621, 8621-A, 8693, 8703, 8903, 8903, 8906, 8907, 8908, 8909, 8910, 8910, 8453-I, 8453-X, 851, 8586, 8594, 8752, 1000, 1042, 1065, 1065 Schedule B-1, 1065 Schedule C, 1066 Schedule Q, 1125- E, 1125-A, 1125-E, 1127, 1128, 1128, 1138, 1139, 1139, 2220, 2220, 2553, 2553, 2848, 2848, 3115, 3115, 3468, 3468, 3520, 3520, 3800, 3800, 4136, 4136, 4255, 4466, 8866, 4562, 4562, 8872, 8896, 8900, 1065 Schedule K-1, 1065 Schedule M-3, 1065-B, 1065 Schedule M-3, 1120-ND, 8949, W-8 BEN-E, 5713 Schedule B, 1120-PC Schedule M-3, 1042, 1120-S Schedule D, 1120-H, 1120-SF, 1120-F Schedule H, 1120-FSC, 1120-F Schedule M-3, 1120-F Schedule S, 1120-F Schedule V, 1120 Schedule D, 1120-F Schedule M-3, 8949, W-8 ECI, 1120-L, 1120-IC DISC, 8936, 8864, W-8 ECI, 8871, 8871, 1065, 1065-B, 1065 Schedule K-1, 1065 Schedule C, 1065 Schedule D, 1066, 1118, 1118 Schedule K, 1118 Schedule J, 1120, 1120-C, 1120-F, 1120-F Schedule P, 1120-F Schedule I, W-8 BEN-E, 8911, 8082, 8082, 1120-REIT, 6478, 1120-RIC, 1120-S, 6765, 1120-PC Schedule M-3, 1120-W, 8834, 8907, 1120 Schedule M-3, 1120 Schedule PH, 1120 Schedule UTP, 1120-FSC Schedule P, 1120-IC DISC. Affected Public: Businesses or other for-profits, Farms. Estimated Total Annual Burden Hours: 3,040,000,000. Title: Investment Interest Expense Deduction. OMB Control Number: 1545-0191. Type of Review: Extension without change of a currently approved collection. Abstract: Internal Revenue Code section 163(d) provides a limitation on individuals, estates, or trusts that paid or accrued interest on investment indebtedness. Form 4952 is used to accumulate a taxpayer's interest from all sources and provides a line-by-line computation of the allowable deduction for investment interest. Form: 4952. Affected Public: Individuals or Households. Estimated Total Annual Burden Hours: 205,596. Title: Consolidated and Controlled Groups--Intercompany Transactions and Related Rules. OMB Control Number: 1545-1433. Type of Review: Extension without change of a currently approved collection. Abstract: The Treasury regulations require common parents that make elections under Section 1.1502-13 to provide certain information. Section 1.1502 13(f)(5)(ii) provides common parents with an election to avoid potential duplications of gain from certain intercompany distributions and other transactions with respect to stock of members. These elections are designed to provide taxpayers relief from the application of certain provisions of the regulations. These elections must be made by the due date for the consolidated returns (including extensions). The section 1.1502 13(f)(5)(ii) election is made by attaching a statement to the consolidated return. Section 1.1502- 13(f)(6)(i)(C) provides for an election to reduce basis in parent stock. The election must be made in a separate statement filed with the consolidated group's tax return. The information will be used to identify and assure that the amount, location, timing and attributes of intercompany transactions and corresponding items are properly maintained. Burden for the collection of information requirements under 1.1502 13(e)(3) and 1.1502 13(c) are being reported under OMB number 1545-0123. Form: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 1,050. Title: Revenue Procedure 2015-40, Procedures for Requesting Competent Authority Assistance Under Tax Treaties. [[Page 41312]] OMB Control Number: 1545-2044. Type of Review: Extension without change of a currently approved collection. Abstract: This revenue procedure 2015-40 provides guidance on the process of requesting and obtaining assistance under U.S. tax treaties from the U.S. competent authority, acting through the Advance Pricing and Mutual Agreement Program and the Treaty Assistance and Interpretation Team of the Deputy Commissioner (International), Large Business & International Division of the Internal Revenue Service. This revenue procedure updates and supersedes Rev. Proc. 2006-54, 2006-2 C.B. 1035, and is being issued concurrently with Rev. Proc. 2015-41, 2015-35 I.R.B., which provides guidance with respect to advance pricing agreements. This revenue procedure also reflects modifications based on continuing internal monitoring of the administrative procedures of the U.S. competent authority to ensure that the administration of U.S. tax treaties is consistently principled, effective, and efficient. Form: None. Affected Public: Individuals or Households. Estimated Total Annual Burden Hours: 9,000. Title: Form W-14--Certificate of Foreign Contracting Party Receiving Federal Procurement Payments. OMB Control Number: 1545-2263. Type of Review: Extension without change of a currently approved collection. Abstract: Tax on Certain Foreign Procurement, Notice of Purposed Rulemaking, contains proposed regulations under section 5000C of the Internal Revenue Code. The proposed regulations affect U.S. government acquiring agencies and foreign persons providing certain goods or services to the U.S. government pursuant to a contract. This document also contains proposed regulations under section 6114, with respect to foreign persons claiming an exemption from the tax under an income tax treaty. Section 5000C imposes a 2% tax on foreign persons (as defined in section 7701(a)(30)), that are parties to specified Federal procurement contracts with the U.S. government entered into on and after January 2, 2011. This tax is imposed on the gross amount of specified Federal procurement payments and is generally collected by increasing the amount withheld under chapter 3. A Form W-14 must be provided to the acquiring agency (U.S. government department, agency, independent establishment, or corporation) to: Establish that they are a foreign contracting party; and If applicable, claim an exemption from withholding based on an international agreement (such as a tax treaty); or Claim an exemption from withholding, in whole or in part, based on an international procurement agreement or because goods are produced, or services are performed in the United States. A Form W-14 must be provided to the acquiring agency if a foreign contracting party has been paid a specified Federal procurement payment and the foreign contracting party is seeking to claim an exemption (in whole or in part) from the tax imposed by section 5000C. Form W-14 must be submitted when requested by the acquiring agency, whether or not an exemption (in whole or in part) is claimed from withholding under section 5000C. Form: W-14. Affected Public: Federal Government. Estimated Total Annual Burden Hours: 11,840. Authority: 44 U.S.C. 3501 et seq. Dated: August 24, 2017. Jennifer P. Leonard, Treasury PRA Clearance Officer. [FR Doc. 2017-18364 Filed 8-29-17; 8:45 am] BILLING CODE 4830-01-P
![41310 Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices
Estimated Total Annual Burden OMB Control Number: 1513–0125. Budget, Attention: Desk Officer for
Hours: 85,888. Type of Review: Extension without Treasury, New Executive Office
Title: Pay.gov User Agreement. change of a currently approved Building, Room 10235, Washington, DC
OMB Control Number: 1513–0117. collection. 20503, or email at OIRA_Submission@
Type of Review: Extension without Abstract: Subject to the exemptions OMB.EOP.gov and (2) Treasury PRA
change of a currently approved under the IRC at 26 U.S.C. 5551(d) and Clearance Officer, 1750 Pennsylvania
collection. 5181(c)(3), the IRC at 26 U.S.C. 5173 Ave. NW., Suite 8142, Washington, DC
Abstract: The Pay.gov system allows and 5181 requires distilled spirits plants 20220, or email at PRA@treasury.gov.
businesses and members of the public to (DSPs) and alcohol fuel plants (AFPs) to FOR FURTHER INFORMATION CONTACT:
pay various Federal taxes and fees, and furnish a bond. Form TTB F 5110.56 is Copies of the submissions may be
submit various reports and requests, used by proprietors of Distilled Spirits obtained from Jennifer Leonard by
electronically. The TTB portion of the Plants (DSPs) and Alcohol Fuel Plants emailing PRA@treasury.gov, calling
Pay.gov system provides qualified (AFPs) to file bond coverage with TTB. (202) 622–0489, or viewing the entire
alcohol and tobacco proprietors with a Using this form, these proprietors may information collection request at
means to file tax returns and pay taxes, file coverage and/or withdraw coverage www.reginfo.gov.
and submit operations and production for one plant or multiple plants, and
proprietors of DSPs also may provide SUPPLEMENTARY INFORMATION:
reports, electronically rather than
submitting paper checks and documents operations coverage for adjacent wine Community Development Financial
by mail or delivery service. TTB uses cellars. The bond may be secured Institutions (CDFI)
the Pay.gov User Agreement to identify, through a surety company or it may be
validate, approve, and register qualified secured with collateral (cash or Title: Capital Magnet Fund Forms.
users of its portion of the Pay.gov Treasury Bonds or Treasury Notes). The OMB Control Number: 1545–0036.
system. bond protects the revenue by ensuring Type of Review: Revision of a
Form: TTB F 5000.31. adequate assets are available to pay currently approved collection.
Affected Public: Businesses or other Federal excise tax liabilities. Abstract: Under the Capital Magnet
for-profits. Form: TTB F 5110.56. Fund (CMF) the Community
Estimated Total Annual Burden Affected Public: Businesses or other Development Financial Institutions
Hours: 79. for-profits. (CDFI) Fund provides competitively
Title: Application, Permit, and Estimated Total Annual Burden awarded grants to CDFIs and qualified
Report—Wine and Beer (Puerto Rico); Hours: 716. nonprofit housing organizations to
and Application, Permit, and Report— Authority: 44 U.S.C. 3501 et seq. finance affordable housing and related
Distilled Spirits Products (Puerto Rico). community development projects.
Dated: August 24, 2017.
OMB Control Number: 1513–0123. Forms: 20170731–1, 201706–1,
Jennifer P. Leonard, 20170731–2, 201706–2.
Type of Review: Extension without
Treasury PRA Clearance Officer. Affected Public: Businesses or other
change of a currently approved
[FR Doc. 2017–18365 Filed 8–29–17; 8:45 am] for-profits, Not-for-profit Institutions,
collection.
Abstract: In general, under the BILLING CODE 4810–31–P State, Local, and Tribal Governments.
Internal Revenue Code at 26 U.S.C. Estimated Total Annual Burden
7652(a)(1), merchandise manufactured Hours: 22,200.
in Puerto Rico and shipped to the DEPARTMENT OF THE TREASURY
Authority: 44 U.S.C. 3501 et seq.
United States for consumption or sale is Agency Information Collection Dated: August 24, 2017.
subject to a tax equal to the internal Activities; Submission for OMB Jennifer P. Leonard,
revenue tax imposed in the United Review; Comment Request; Capital
States upon like articles of merchandise Treasury PRA Clearance Officer.
Magnet Fund Forms [FR Doc. 2017–18363 Filed 8–29–17; 8:45 am]
of domestic manufacture. Under this
authority, in order to protect the AGENCY: Departmental Offices, U.S. BILLING CODE 4810–70–P
revenue, the TTB regulations require, Department of the Treasury.
among other things, the use of TTB F ACTION: Notice.
5100.21 and TTB F 5110.51 by persons DEPARTMENT OF THE TREASURY
shipping wine, beer, and certain SUMMARY: The Department of the
Treasury will submit the following Agency Information Collection
distilled spirits products produced in
information collection requests to the Activities; Submission for OMB
Puerto Rico to the United States for
Office of Management and Budget Review; Comment Request; Multiple
domestic consumption or sale. TTB F
(OMB) for review and clearance in IRS Information Collection Requests
5100.21 is an application and permit to
compute the Federal excise tax on, tax- accordance with the Paperwork AGENCY: Departmental Offices, U.S.
pay, and withdraw wine or beer for Reduction Act of 1995, on or after the Department of the Treasury.
shipment to the United States. TTB F date of publication of this notice. The
ACTION: Notice.
5110.51 is an application and permit to public is invited to submit comments on
compute the tax on, tax-pay, and these requests. SUMMARY: The Department of the
withdraw for shipment to the United DATES: Comments should be received on Treasury will submit the following
States certain distilled spirits products. or before September 29, 2017 to be information collection requests to the
mstockstill on DSK30JT082PROD with NOTICES
Forms: TTB F 5100.21, TTB F assured of consideration. Office of Management and Budget
5110.51. ADDRESSES: Send comments regarding (OMB) for review and clearance in
Affected Public: Businesses or other the burden estimate, or any other aspect accordance with the Paperwork
for-profits. of the information collection, including Reduction Act of 1995, on or after the
Estimated Total Annual Burden suggestions for reducing the burden, to date of publication of this notice. The
Hours: 35. (1) Office of Information and Regulatory public is invited to submit comments on
Title: Distilled Spirits Bond Affairs, Office of Management and these requests.
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![41312 Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices
OMB Control Number: 1545–2044. chapter 3. A Form W–14 must be treatment comprising administering to
Type of Review: Extension without provided to the acquiring agency (U.S. said subject an effective amount of a
change of a currently approved government department, agency, composition comprising, as an active
collection. independent establishment, or agent, one or more of a carboxy alkyl
Abstract: This revenue procedure corporation) to: Establish that they are a ester, a quinic acid derivative, a caffeic
2015–40 provides guidance on the foreign contracting party; and If acid derivative, a ferulic acid derivative,
process of requesting and obtaining applicable, claim an exemption from or a quinic acid lactone or derivative
assistance under U.S. tax treaties from withholding based on an international thereof or pharmaceutically acceptable
the U.S. competent authority, acting agreement (such as a tax treaty); or salt thereof and an acceptable carrier or
through the Advance Pricing and Claim an exemption from withholding, excipient, so as to treat auditory
Mutual Agreement Program and the in whole or in part, based on an impairments in the subject. Ultimately,
Treaty Assistance and Interpretation international procurement agreement or this invention provides a novel
Team of the Deputy Commissioner because goods are produced, or services therapeutic option for otoprotection
(International), Large Business & are performed in the United States. A and/or hearing recovery following
International Division of the Internal Form W–14 must be provided to the injury.
Revenue Service. This revenue acquiring agency if a foreign contracting
procedure updates and supersedes Rev. party has been paid a specified Federal DATES:Comments must be received
Proc. 2006–54, 2006–2 C.B. 1035, and is procurement payment and the foreign September 14, 2017.
being issued concurrently with Rev. contracting party is seeking to claim an ADDRESSES: Written comments may be
Proc. 2015–41, 2015–35 I.R.B., which exemption (in whole or in part) from the submitted through www.regulations.gov;
provides guidance with respect to tax imposed by section 5000C. Form W– by mail or hand-delivery to the Director,
advance pricing agreements. 14 must be submitted when requested Regulations Management (02REG),
This revenue procedure also reflects by the acquiring agency, whether or not Department of Veterans Affairs, 810
modifications based on continuing an exemption (in whole or in part) is Vermont Avenue NW., Room 1068,
internal monitoring of the claimed from withholding under section Washington, DC 20420; or by fax to
administrative procedures of the U.S. 5000C. (202) 273–9026 (this is a toll-free
competent authority to ensure that the Form: W–14. number). Copies of comments received
administration of U.S. tax treaties is Affected Public: Federal Government. will be available for public inspection in
consistently principled, effective, and Estimated Total Annual Burden the Office of Regulation Policy and
efficient. Hours: 11,840.
Form: None. Management, Room 1063B, between the
Affected Public: Individuals or Authority: 44 U.S.C. 3501 et seq. hours of 8:00 a.m. and 4:30 p.m.,
Households. Dated: August 24, 2017. Monday through Friday (except
Estimated Total Annual Burden holidays). Call (202) 461–4902 for an
Jennifer P. Leonard,
Hours: 9,000. appointment (this is not a toll-free
Treasury PRA Clearance Officer.
Title: Form W–14—Certificate of number). In addition, during the
[FR Doc. 2017–18364 Filed 8–29–17; 8:45 am] comment period, comments may be
Foreign Contracting Party Receiving
Federal Procurement Payments.
BILLING CODE 4830–01–P viewed online through the Federal
OMB Control Number: 1545–2263. Docket Management System at
Type of Review: Extension without www.regulations.gov.
change of a currently approved DEPARTMENT OF VETERANS
AFFAIRS FOR FURTHER INFORMATION CONTACT: Dr.
collection. Lee A. Sylvers, Technology Transfer
Abstract: Tax on Certain Foreign
Notice of Intent To Grant an Exclusive Specialist, Office of Research and
Procurement, Notice of Purposed
License Development (10P9TT), Department of
Rulemaking, contains proposed
Veterans Affairs, 810 Vermont Avenue
regulations under section 5000C of the AGENCY: Department of Veterans Affairs. NW., Washington, DC 20420, (202) 443–
Internal Revenue Code. The proposed ACTION: Notice of intent. 5646 (this is not a toll-free number).
regulations affect U.S. government
acquiring agencies and foreign persons SUMMARY: Notice is hereby given that SUPPLEMENTARY INFORMATION: It is in the
providing certain goods or services to the Department of Veterans Affairs (VA), public interest to license this invention.
the U.S. government pursuant to a Office of Research and Development, NAU submitted a complete and
contract. This document also contains Technology Transfer Program, intends sufficient application for a license. The
proposed regulations under section to grant to the Arizona Board of Regents, prospective exclusive license will be
6114, with respect to foreign persons for and on behalf of Northern Arizona royalty-bearing and will comply with
claiming an exemption from the tax University (NAU), 1395 South Knoles the terms and conditions of 35 U.S.C.
under an income tax treaty. Section Drive, PO Box 4087, Flagstaff, AZ 209 and 37 CFR 404.7. The prospective
5000C imposes a 2% tax on foreign 86011–4087, an exclusive license to exclusive license may be granted unless,
persons (as defined in section U.S. Patent No. 9,457,009 (‘‘Methods within 15 days from the date of this
7701(a)(30)), that are parties to specified and Compositions for Preventing and published Notice, the Department of
Federal procurement contracts with the Treating Auditory Dysfunctions’’) and Veterans Affairs, Office of Research and
U.S. government entered into on and related patent applications associated Development, Technology Transfer
after January 2, 2011. This tax is with VA Invention Disclosure number Program receives written evidence and
mstockstill on DSK30JT082PROD with NOTICES
imposed on the gross amount of 10–148, titled, ‘‘Otoprotective Uncaria argument which establishes that the
specified Federal procurement Tomentosa.’’ The invention provides grant of the license would not be
payments and is generally collected by methods for treating auditory consistent with the requirements of 35
increasing the amount withheld under impairments in a subject in need of U.S.C. 209 and 37 CFR 404.7.
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Document Created: 2017-08-30 04:08:20
Document Modified: 2017-08-30 04:08:20
| 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 | Notices | |
| Action | Notice. | |
| Dates | Comments should be received on or before September 29, 2017 to be assured of consideration. | |
| Contact | Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov. | |
| FR Citation | 82 FR 41310 |
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