Rules and Regulations. Correcting amendments
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/register/2007/02/22/07-797A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
BILLING CODE 4910-13-M DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 54 [TD 9298] RIN 1545-AY32 Nondiscrimination and Wellness Programs in Health Coverage in the Group Market; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correcting amendments. SUMMARY: This document contains correction to final regulations (TD 9298) that were published in the **Federal Register** on Wednesday, December 13, 2006 (71 FR 75014) governing the provisions prohibiting discrimination based on a health factor for group health plans and issuers of health insurance coverage offered in connection with a group health plan.
DATES: The correction is effective February 12, 2007. FOR FURTHER INFORMATION CONTACT: Russ Weinheimer,
(202)622-6080 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The correction notice that is the subject of this document is under section 9802 of the Internal Revenue Code. Need for Correction As published, final regulations (TD 9298) contain errors that may prove to be misleading and are in need of clarification. List of Subjects in 26 CFR Part 54 Excise taxes, Health care, Health insurance, Pensions, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR part 54 is corrected by making the following correcting amendments: PART 54—PENSION EXCISE TAXES **Paragraph 1.** The authority citation for part 54 continues to read, in part, as follows: Authority: 26 U.S.C. 7805 * * * **Par. 2.** Section 54.9802-1(b)(2)(i)(D) is amended by revising paragraph
(ii)of *Example 4.* **Par. 3.** Section 54.9802-1(f)(1) is amended by revising the first sentence of the paragraph. The revisions read as follows: § 54.9802-1 Prohibiting discrimination against participants and beneficiaries based on a health factor.
(b)* * *
(2)* * *
(i)* * *
(D)* * * *Example 4.* * * *
(i)* * *
(ii)*Conclusion.* In this *Example 4,* the limit does not violate this paragraph (b)(2)(i) because $2,000 of benefits for the treatment of TMJ are available uniformly to all similarly situated individuals and a plan may limit benefits covered in relation to a specific disease or condition if the limit applies uniformly to all similarly situated individuals and is not directed at individual participants or beneficiaries. (This example does not address whether the plan provision is permissible under the Americans with Disabilities Act or any other applicable law.)
(f)* * *
(1)If none of the conditions for obtaining a reward under a wellness program are based on an individual satisfying a standard that is related to a health factor (or if a wellness program does not provide a reward), the wellness program does not violate this section, if participation in the program is made available to all similarly situated individuals. * * * LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. E7-2958 Filed 2-21-07; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 1; 46 CFR Parts 1 and 10 [USCG-2006-25535] RIN 1625-ZA09 Mariner Licensing and Documentation Program Restructuring and Centralization; Correction AGENCY: Coast Guard, DHS. ACTION: Correcting Amendment. SUMMARY: The Coast Guard is correcting a technical amendment that appeared in the **Federal Register** on August 21, 2006. That technical amendment authorized the Commanding Officer of the National Maritime Center
(NMC)to perform certain mariner credentialing functions in addition to Officers in Charge, Marine Inspection, who currently perform those functions. At the end of a transitional period, most credentialing functions will be consolidated at a centralized location. The technical amendment also made technical changes to the mariner credentialing appellate process. DATES: These changes are effective March 26, 2007. FOR FURTHER INFORMATION CONTACT: If you have questions on this amendment, call Mr. Gerald Miante, Project Manager, Maritime Personnel Qualifications Division (CG-3PSO-1), U.S. Coast Guard, telephone 202-372-1407. If you have questions on viewing the docket, call Ms. Renee V. Wright, Program Manager, Docket Operations, telephone 202-493-0402. SUPPLEMENTARY INFORMATION: Background and Purpose The Coast Guard is correcting a technical amendment that appeared in the **Federal Register** on August 21, 2006 (71 FR 48480). That technical amendment authorized the Commanding Officer of the NMC to perform certain mariner credentialing functions in addition to Officers in Charge, Marine Inspection, who currently perform those functions. At the end of a transitional period, most credentialing functions will be consolidated at a centralized location. The technical amendment also made technical changes to the mariner credentialing appellate process. The technical amendment, and this correcting amendment, are organizational in nature and will have no substantive effect on the regulated public. This correction clarifies the authority of the Commanding Officer of the NMC to carry out certain maritime safety functions; and reestablishes procedures for appeal of decisions of the National Vessel Documentation Center with a revised appellate authority. List of Subjects 33 CFR Part 1 Administrative practice and procedure, Authority delegations (Government agencies), Freedom of information, Penalties. 46 CFR Part 1 Administrative practice and procedure, Organization and functions (Government agencies), Reporting and recordkeeping requirements. 46 CFR Part 10 Penalties, Reporting and recordkeeping requirements, Schools, Seamen. Accordingly, 33 CFR part 1, and 46 CFR parts 1 and 10 are corrected by making the following correcting amendments: 33 CFR PART 1—GENERAL PROVISIONS 1. Revise the authority citation for subpart 1.01 to read as follows: Authority: 14 U.S.C. 633; 33 U.S.C. 401, 491, 525, 1321, 2716, and 2716a; 42 U.S.C. 9615; 49 U.S.C. 322; Department of Homeland Security Delegation No. 0170.1; section 1.01-70 also issued under the authority of E.O. 12580, 3 CFR, 1987 Comp., p. 193; and sections 1.01-80 and 1.01-85 also issued under the authority of E.O. 12777, 3 CFR, 1991 Comp., p. 351. 2. In § 1.01-20, designate the existing paragraph as paragraph (a); revise the first sentence of newly designated paragraph (a); and add paragraph
(b)to read as follows: § 1.01-20 Officer in Charge, Marine Inspection.
(a)Officers in Charge, Marine Inspection (OCMI), have been designated and delegated to perform, within each OCMI's jurisdiction, the following functions: * * *
(b)The Commanding Officer of the National Maritime Center has been designated and delegated the same authority as an OCMI for the purpose of carrying out the following marine safety functions pursuant to the provisions of 46 CFR Subchapter B:
(1)Licensing, credentialing, certificating, shipment and discharge of seamen;
(2)Referring to the processing Regional Examination Center
(REC)or cognizant OCMI potential violations of law, negligence, misconduct, unskillfulness, incompetence or misbehavior of persons holding merchant mariner's documents, licenses, certificates or credentials issued by the Coast Guard, and recommending suspension or revocation under 46 U.S.C. Chapter 77 when deemed appropriate; and
(3)Granting, withholding, suspending, or withdrawing course approvals. 46 CFR PART 1—ORGANIZATION, GENERAL COURSE AND METHODS GOVERNING MARINE SAFETY FUNCTIONS 3. The authority citation for 46 CFR part 1 continues to read as follows: Authority: 5 U.S.C. 552; 14 U.S.C. 633; 46 U.S.C. 7701; 46 U.S.C. Chapter 93; Pub.L. 107-296, 116 Stat. 2135; Department of Homeland Security Delegation No. 0170.1; § 1.01-35 also issued under the authority of 44 U.S.C. 3507. 4. In § 1.01-15, revise paragraphs
(c)and
(d)and add paragraphs
(e)and
(f)to read as follows: § 1.01-15 Organization; Districts; National Maritime Center.
(c)The Commanding Officer of the National Maritime Center has been designated and delegated to:
(1)Give direction to Coast Guard activities relating to marine safety functions consisting of the licensing, credentialing, certificating, shipment and discharge of seamen;
(2)Refer to the processing Regional Examination Center
(REC)or cognizant OCMI potential violations of law, negligence, misconduct, unskillfulness, incompetence or misbehavior of persons holding merchant mariner's documents, licenses, certificates or credentials issued by the Coast Guard, and recommend suspension or revocation under 46 U.S.C. Chapter 77 when deemed appropriate; and
(3)Grant, withhold, suspend, or withdraw course approvals.
(d)The Commanding Officer of the National Maritime Center has the same authority as an OCMI for the purpose of carrying out the marine safety functions listed in paragraph
(c)of this section pursuant to the provisions of Subchapter B of this chapter.
(e)Applicants for merchant mariner's documents, licenses, certificates or credentials may apply to the Coast Guard National Maritime Center or any of the Regional Examination Centers. Applicants may contact the National Maritime Center at 4200 Wilson Boulevard, Suite 630, Arlington, Virginia 22203-1804, or by telephone at 202-493-1002. A list of Regional Examination Locations is available through the Coast Guard Web site at *http://www.uscg.mil.*
(f)For descriptions of Coast Guard districts and marine inspection zones, see 33 CFR part 3. 5. In § 1.03-15, revise paragraph (h)(3) to read as follows: § 1.03-15 General.
(h)* * *
(3)Commandant (CG-3PC) for all appeals involving suspension or withdrawal of course approvals, all marine personnel issues appealed from the National Maritime Center or from an OCMI through a District Commander, and all appeals regarding the documentation of a vessel under part 67 or part 68 of this title. All appeals regarding the documentation of a vessel under part 67 or part 68 of this title must be addressed to Commandant CG-3PC(d), Coast Guard Headquarters, 2100 Second St., SW, Washington, DC 20593, and a copy of each such appeal must be sent to the National Vessel Documentation Center, 792 T J Jackson Drive; Falling Waters, WV 25419; 6. Redesignate § 1.03-45 as § 1.03-40, and add new § 1.03-45 to read as follows: § 1.03-45 Appeals from decisions or actions involving documentation of vessels. Any person directly affected by a decision or action of an officer or employee of the Coast Guard acting on or in regard to the documentation of a vessel under part 67 or part 68 of this title, may make a formal appeal of that decision or action to the Director of Inspection and Compliance, Commandant (CG-3PC), in accordance with the procedures contained in § 1.03-15 of this subpart. The decision of the Director of Inspection and Compliance, Commandant (CG-3PC), on such an appeal will constitute final agency action. 46 CFR PART 10—LICENSING OF MARITIME PERSONNEL 7. The authority citation for 46 CFR part 10 continues to read as follows: Authority: 14 U.S.C. 633; 31 U.S.C. 9701; 46 U.S.C. 2101, 2103, and 2110; 46 U.S.C. chapter 71; 46 U.S.C. 7502, 7505, 7701, and 8906; Executive Order 10173; Department of Homeland Security Delegation No. 0170.1. Section 10.107 is also issued under the authority of 44 U.S.C. 3507. 8. In Part 10, redesignate §§ 10.102 and 10.103 as §§ 10.103 and 10.104, respectively, and add new § 10.102 to read as follows: § 10.102 National Maritime Center The Commanding Officer of the National Maritime Center has the same authority as an OCMI for the purpose of carrying out the marine safety functions listed in § 1.01-15(c) of this title pursuant to the provisions of this subchapter. Dated: February 14, 2007. Stefan G. Venckus, Chief, Office of Regulations, and Administrative Law, United States Coast Guard. [FR Doc. E7-2899 Filed 2-21-07; 8:45 am] BILLING CODE 4910-15-P DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration 50 CFR Part 229 [Docket No. 030221039-7038-41; I.D. 021407E] Taking of Marine Mammals Incidental to Commercial Fishing Operations; Atlantic Large Whale Take Reduction Plan AGENCY: National Marine Fisheries Service (NMFS), National Oceanic and Atmospheric Administration (NOAA), Commerce. ACTION: Temporary rule. SUMMARY: The Assistant Administrator for Fisheries (AA), NOAA, announces temporary restrictions consistent with the requirements of the Atlantic Large Whale Take Reduction Plan's (ALWTRP) implementing regulations. These regulations apply to lobster trap/pot and anchored gillnet fishermen in an area totaling approximately 1,245 nm 2 (4,270 km 2 )in February and approximately 387 nm 2 (1,327 km 2 )in March, southeast of Boston, MA, for 15 days. The purpose of this action is to provide protection to an aggregation of northern right whales (right whales). DATES: Effective beginning at 0001 hours February 26, 2007, through 2400 hours March 12, 2007. ADDRESSES: Copies of the proposed and final Dynamic Area Management
(DAM)rules, Environmental Assessments (EAs), Atlantic Large Whale Take Reduction Team (ALWTRT) meeting summaries, and progress reports on implementation of the ALWTRP may also be obtained by writing Diane Borggaard, NMFS/Northeast Region, One Blackburn Drive, Gloucester, MA 01930. FOR FURTHER INFORMATION CONTACT: Diane Borggaard, NMFS/Northeast Region, 978-281-9300 x6503; or Kristy Long, NMFS, Office of Protected Resources, 301-713-2322. SUPPLEMENTARY INFORMATION: Electronic Access Several of the background documents for the ALWTRP and the take reduction planning process can be downloaded from the ALWTRP web site at *http://www.nero.noaa.gov/whaletrp/* . Background The ALWTRP was developed pursuant to section 118 of the Marine Mammal Protection Act
(MMPA)to reduce the incidental mortality and serious injury of three endangered species of whales (right, fin, and humpback) due to incidental interaction with commercial fishing activities. In addition, the measures identified in the ALWTRP would provide conservation benefits to a fourth species (minke), which are neither listed as endangered nor threatened under the Endangered Species Act (ESA). The ALWTRP, implemented through regulations codified at 50 CFR 229.32, relies on a combination of fishing gear modifications and time/area closures to reduce the risk of whales becoming entangled in commercial fishing gear (and potentially suffering serious injury or mortality as a result). On January 9, 2002, NMFS published the final rule to implement the ALWTRP's DAM program (67 FR 1133). On August 26, 2003, NMFS amended the regulations by publishing a final rule, which specifically identified gear modifications that may be allowed in a DAM zone (68 FR 51195). The DAM program provides specific authority for NMFS to restrict temporarily on an expedited basis the use of lobster trap/pot and anchored gillnet fishing gear in areas north of 40° N. lat. to protect right whales. Under the DAM program, NMFS may:
(1)require the removal of all lobster trap/pot and anchored gillnet fishing gear for a 15-day period;
(2)allow lobster trap/pot and anchored gillnet fishing within a DAM zone with gear modifications determined by NMFS to sufficiently reduce the risk of entanglement; and/or
(3)issue an alert to fishermen requesting the voluntary removal of all lobster trap/pot and anchored gillnet gear for a 15-day period and asking fishermen not to set any additional gear in the DAM zone during the 15-day period. A DAM zone is triggered when NMFS receives a reliable report from a qualified individual of three or more right whales sighted within an area (75 nm 2 (139 km 2 )) such that right whale density is equal to or greater than 0.04 right whales per nm 2 (1.85 km 2 ). A qualified individual is an individual ascertained by NMFS to be reasonably able, through training or experience, to identify a right whale. Such individuals include, but are not limited to, NMFS staff, U.S. Coast Guard and Navy personnel trained in whale identification, scientific research survey personnel, whale watch operators and naturalists, and mariners trained in whale species identification through disentanglement training or some other training program deemed adequate by NMFS. A reliable report would be a credible right whale sighting. On February 11, 2007, an aerial survey reported a sighting of three right whales in the proximity 41°54′ N. lat. and 69°46′ W. long. This position lies southeast of Boston, MA. After conducting an investigation, NMFS ascertained that the report came from a qualified individual and determined that the report was reliable. Thus, NMFS has received a reliable report from a qualified individual of the requisite right whale density to trigger the DAM provisions of the ALWTRP. Once a DAM zone is triggered, NMFS determines whether to impose restrictions on fishing and/or fishing gear in the zone. This determination is based on the following factors, including but not limited to: the location of the DAM zone with respect to other fishery closure areas, weather conditions as they relate to the safety of human life at sea, the type and amount of gear already present in the area, and a review of recent right whale entanglement and mortality data. NMFS has reviewed the factors and management options noted above relative to the DAM under consideration. As a result of this review, NMFS prohibits lobster trap/pot and anchored gillnet gear in this area during the 15-day restricted period unless it is modified in the manner described in this temporary rule. In February, the DAM Zone is bound by the following coordinates: 42°14′ N., 70°13′ W. (NW Corner) 42°14′ N., 69°20′ W. 41°35′ N., 69°20′ W. 41°35′ N., 69°59′ W. and follow the coastline north to 42°05′ N., 70°13′ W. 42°14′ N., 70°13′ W. (NW Corner) In March, the DAM zone overlaps SAM West, and is bounded by the following coordinates: 42°14′ N., 69°24′ W. (NW Corner) 42°14′ N., 69°20′ W. 41°35′ N., 69°20′ W. 41°35′ N., 69°59′ W. and follow the coastline north to 41°45′ N., 69°56′ W. 41°45′ N., 69°33′ W. 41°49′ N., 69°24′ W. (NW Corner) In addition to those gear modifications currently implemented under the ALWTRP at 50 CFR 229.32, the following gear modifications are required in the DAM zone. If the requirements and exceptions for gear modification in the DAM zone, as described below, differ from other ALWTRP requirements for any overlapping areas and times, then the more restrictive requirements will apply in the DAM zone. Special note for gillnet fisherman: A portion of this DAM zone overlaps with the Northeast multispecies seasonal Gulf of Maine Rolling Closure Area I for found at 50 CFR 648.81(f)(1)(i) and the Harbor Porpoise Massachusetts Bay Closure Area found at 50 CFR 229.33(a)(4). Due to these closures, sink gillnet gear is prohibited from these portions of the DAM zone during March. Lobster Trap/Pot Gear Fishermen utilizing lobster trap/pot gear within the portion of the Northern Inshore State Lobster Waters, Northern Nearshore Lobster Waters and Stellwagen Bank/Jeffreys Ledge that overlap with the DAM zone are required to utilize all of the following gear modifications while the DAM zone is in effect: 1. Groundlines must be made of either sinking or neutrally buoyant line. Floating groundlines are prohibited; 2. All buoy lines must be made of either sinking or neutrally buoyant line, except the bottom portion of the line, which may be a section of floating line not to exceed one-third the overall length of the buoy line; 3. Fishermen are allowed to use two buoy lines per trawl; and 4. A weak link with a maximum breaking strength of 600 lb (272.4 kg) must be placed at all buoys. Fishermen utilizing lobster trap/pot gear within the portion of the Offshore Lobster Waters Area that overlap with the DAM zone are required to utilize all of the following gear modifications while the DAM zone is in effect: 1. Groundlines must be made of either sinking or neutrally buoyant line. Floating groundlines are prohibited; 2. All buoy lines must be made of either sinking or neutrally buoyant line, except the bottom portion of the line, which may be a section of floating line not to exceed one-third the overall length of the buoy line; 3. Fishermen are allowed to use two buoy lines per trawl; and 4. A weak link with a maximum breaking strength of 1,500 lb (680.4 kg) must be placed at all buoys. Anchored Gillnet Gear Fishermen utilizing anchored gillnet gear within the portions of the Other Northeast Gillnet Waters Area and Stellwagen Bank/Jeffreys Ledge Restricted Area that overlap with the DAM zone are required to utilize all the following gear modifications while the DAM zone is in effect: 1. Groundlines must be made of either sinking or neutrally buoyant line. Floating groundlines are prohibited; 2. All buoy lines must be made of either sinking or neutrally buoyant line, except the bottom portion of the line, which may be a section of floating line not to exceed one-third the overall length of the buoy line; 3. Fishermen are allowed to use two buoy lines per string; 4. Each net panel must have a total of five weak links with a maximum breaking strength of 1,100 lb (498.8 kg). Net panels are typically 50 fathoms (91.4 m) in length, but the weak link requirements would apply to all variations in panel size. These weak links must include three floatline weak links. The placement of the weak links on the floatline must be: one at the center of the net panel and one each as close as possible to each of the bridle ends of the net panel. The remaining two weak links must be placed in the center of each of the up and down lines at the panel ends; 5. A weak link with a maximum breaking strength of 1,100 lb (498.8 kg) must be placed at all buoys; and 6. All anchored gillnets, regardless of the number of net panels, must be securely anchored with the holding power of at least a 22 lb (10.0 kg) Danforth-style anchor at each end of the net string. The restrictions will be in effect beginning at 0001 hours February 26, 2007, through 2400 hours March 12, 2007, unless terminated sooner or extended by NMFS through another notification in the **Federal Register** . The restrictions will be announced to state officials, fishermen, ALWTRT members, and other interested parties through e-mail, phone contact, NOAA website, and other appropriate media immediately upon issuance of the rule by the AA. Classification In accordance with section 118(f)(9) of the MMPA, the Assistant Administrator
(AA)for Fisheries has determined that this action is necessary to implement a take reduction plan to protect North Atlantic right whales. Environmental Assessments for the DAM program were prepared on December 28, 2001, and August 6, 2003. This action falls within the scope of the analyses of these EAs, which are available from the agency upon request. NMFS provided prior notice and an opportunity for public comment on the regulations establishing the criteria and procedures for implementing a DAM zone. Providing prior notice and opportunity for comment on this action, pursuant to those regulations, would be impracticable because it would prevent NMFS from executing its functions to protect and reduce serious injury and mortality of endangered right whales. The regulations establishing the DAM program are designed to enable the agency to help protect unexpected concentrations of right whales. In order to meet the goals of the DAM program, the agency needs to be able to create a DAM zone and implement restrictions on fishing gear as soon as possible once the criteria are triggered and NMFS determines that a DAM restricted zone is appropriate. If NMFS were to provide prior notice and an opportunity for public comment upon the creation of a DAM restricted zone, the aggregated right whales would be vulnerable to entanglement which could result in serious injury and mortality. Additionally, the right whales would most likely move on to another location before NMFS could implement the restrictions designed to protect them, thereby rendering the action obsolete. Therefore, pursuant to 5 U.S.C. 553(b)(B), the AA finds that good cause exists to waive prior notice and an opportunity to comment on this action to implement a DAM restricted zone to reduce the risk of entanglement of endangered right whales in commercial lobster trap/pot and anchored gillnet gear as such procedures would be impracticable. For the same reasons, the AA finds that, under 5 U.S.C. 553(d)(3), good cause exists to waive the 30-day delay in effective date. If NMFS were to delay for 30 days the effective date of this action, the aggregated right whales would be vulnerable to entanglement, which could cause serious injury and mortality. Additionally, right whales would likely move to another location between the time NMFS approved the action creating the DAM restricted zone and the time it went into effect, thereby rendering the action obsolete and ineffective. Nevertheless, NMFS recognizes the need for fishermen to have time to either modify or remove (if not in compliance with the required restrictions) their gear from a DAM zone once one is approved. Thus, NMFS makes this action effective 2 days after the date of publication of this document in the **Federal Register** . NMFS will also endeavor to provide notice of this action to fishermen through other means upon issuance of the rule by the AA, thereby providing approximately 3 additional days of notice while the Office of the Federal Register processes the document for publication. NMFS determined that the regulations establishing the DAM program and actions such as this one taken pursuant to those regulations are consistent to the maximum extent practicable with the enforceable policies of the approved coastal management program of the U.S. Atlantic coastal states. This determination was submitted for review by the responsible state agencies under section 307 of the Coastal Zone Management Act. Following state review of the regulations creating the DAM program, no state disagreed with NMFS' conclusion that the DAM program is consistent to the maximum extent practicable with the enforceable policies of the approved coastal management program for that state. The DAM program under which NMFS is taking this action contains policies with federalism implications warranting preparation of a federalism assessment under Executive Order 13132. Accordingly, in October 2001 and March 2003, the Assistant Secretary for Intergovernmental and Legislative Affairs, Department of Commerce, provided notice of the DAM program and its amendments to the appropriate elected officials in states to be affected by actions taken pursuant to the DAM program. Federalism issues raised by state officials were addressed in the final rules implementing the DAM program. A copy of the federalism Summary Impact Statement for the final rules is available upon request ( ADDRESSES ). The rule implementing the DAM program has been determined to be not significant under Executive Order 12866. Authority: 16 U.S.C. 1361 *et seq.* and 50 CFR 229.32(g)(3). Dated: February 16, 2007. Samuel D. Rauch III, Deputy Assistant Administrator for Regulatory Programs, National Marine Fisheries Service. [FR Doc. 07-797 Filed 2-16-07; 2:52 pm]
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U.S. Code
- Rules and regulations§ 7805
- Construction of bridges, causeways, dams or dikes generally; exemptions§ 401
- Presidential delegation and assignment of duties or powers and promulgation of regulations§ 9615
- General powers§ 322
- Public information; agency rules, opinions, orders, records, and proceedings§ 552
- General§ 7701
- Public information collection activities; submission to Director; approval and delegation§ 3507
- SHORT TITLE.§ 9701
- General definitions§ 2101
- Records§ 7502
- Rule making§ 553
- Congressional findings and declaration of policy§ 1361
14 references not yet in our index
- 26 CFR 54
- T.D. 9298
- 33 CFR 1
- 46 CFR 1
- 46 CFR 10
- 14 USC 633
- Pub. L. 107-296
- 116 Stat. 2135
- 33 CFR 3
- 50 CFR 229
- 50 CFR 229.32
- 50 CFR 648.81(f)(1)(i)
- 50 CFR 229.33(a)(4)
- 50 CFR 229.32(g)(3)
Citation graph
cites case law
Rules and Regulations
Correcting amendments
Cite26 CFR 54
Treas. Dec.T.D. 9298
Cite33 CFR 1
Cites 29 · showing 12Cited by 0 across 0 sources