[Federal Register Volume 79, Number 187 (Friday, September 26, 2014)]
[Rules and Regulations]
[Page 57784]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-22930]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 51 and 602

[TD 9684]
RIN 1545-BJ39


Branded Prescription Drug Fee; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations, temporary regulations, and removal of 
temporary regulations; correction.

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SUMMARY: This document contains corrections to final regulations, 
temporary regulations, and removal of temporary regulations (TD 9684) 
that were published in the Federal Register on Monday, July 28, 2014 
(79 FR 43631). The final regulations provide guidance on the annual fee 
imposed on covered entities engaged in the business of manufacturing 
branded prescription drugs.

DATES: This correction is effective September 26, 2014 and applicable 
beginning July 28, 2014.

FOR FURTHER INFORMATION CONTACT: Celia Gabrysh, at (202) 317-6855 (not 
a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations, temporary regulations, and removal of 
temporary regulations (TD 9684) that are the subject of this correction 
is under section 9008 of the Patient Protection and Affordable Care 
Act.

Need for Correction

    As published, the final regulations, temporary regulations, and 
removal of temporary regulations (TD 9684) contain errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations, temporary regulations, and 
removal of temporary regulations (TD 9684), that are the subject of FR 
Doc. 2014-17697, are corrected as follows:
    1. On page 43634, second column, in the preamble, in the footnotes, 
the last line of the column, the language ``Hightower v. Commissioner, 
T.C. Memo 1982-559.'' is corrected to read ``Hightower v. Commissioner, 
T.C. Memo. 1982-559.''.
    2. On page 43634, third column, in the preamble, the sixth line of 
the third full paragraph, the language ``10, CC;PSI:B7, Room 5314, 
1111'' is corrected to read ``10, CC:PSI:B7, Room 5314, 1111''.
    3. On page 43637, second column, in the preamble, the third line of 
the first full paragraph, the language ``the IFF and CRF be excluded 
from VA'' is corrected to read ``the Industrial Funding Fee (IFF) and 
the Cost Recovery Fee (CRF) be excluded from VA'' .
    4. On page 43637, second column, in the preamble, under the 
paragraph heading ``Department of Defense'', the third and fourth lines 
of the second full paragraph, the language ``the Industrial Funding Fee 
(IFF) and the Cost Recovery Fee (CRF) be excluded'' is corrected to 
read ``IFF and the CRF be excluded'' .
    5. On page 43638, third column, in the preamble, under the 
paragraph heading ``Availability of IRS Documents'', the first and 
second lines, the language ``The IRS notices, the revenue procedure, 
and the temporary'' is corrected to read ``The IRS notices and the 
temporary''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-22930 Filed 9-25-14; 8:45 am]
BILLING CODE 4830-01-P