Guidance Under Section 958 on Determining Stock Ownership; Correction

CourtInternal Revenue Service
Published date11 March 2022
Record Number2022-05177
13935
Federal Register / Vol. 87, No. 48 / Friday, March 11, 2022 / Rules and Regulations
Boeing for a repair, this AD requires the
repair to be accomplished in accordance with
a method approved by the Manager, Seattle
ACO Branch, FAA.
(3) Do a functional check of the left and
right hydraulic pump shutoff valves to
ensure they close in response to the
corresponding engine fire handle input. If
any hydraulic pump shutoff valve does not
close, before further flight perform corrective
actions until it closes in response to the
corresponding engine fire handle input.
Note (1) to paragraph (g)(3): Guidance for
accomplishing the actions required by
paragraphs (g)(3) and (h)(2) of this AD can be
found in the ‘‘Engine-Driven Pump (EDP)
Shutoff Valve Check’’ (Subtasks 26–21–00–
200–018, 26–21–00–200–019, and 26–21–00–
840–022; or Task 29–11–00–710–806) of
Boeing 777–200/300 Aircraft Maintenance
Manual.
(h) Special Flight Permit
Special flight permits, as described in 14
CFR 21.197 and 21.199, are permitted
provided that the actions in paragraphs (h)(1)
and (2) of this AD have first been
accomplished.
(1) A flow path ultrasonic testing (UT)
inspection of the 1st-stage low-pressure
compressor (LPC) blades for cracking has
been done within the last 275 cycles, as
specified in the Accomplishment
Instructions, Part A—Initial Inspection of All
LPC Fan Blades Prior to their Return to
Service, paragraph 1.A., of Pratt & Whitney
Alert Service Bulletin PW4G–112–A72–361,
dated October 15, 2021, and the 1st-stage LPC
blades have been found serviceable. This
inspection is not required for 1st-stage LPC
blades with 275 cycles since new or fewer.
(2) A functional check of the left and right
hydraulic pump shutoff valves to ensure they
close in response to the corresponding engine
fire handle input and all applicable
corrective actions (i.e., repair) within 10 days
prior to flight.
(i) Credit for Previous Actions
This paragraph provides credit for the
actions specified in paragraph (h)(1) of this
AD, if those actions were performed before
the effective date of this AD using the service
information specified in paragraph (i)(1), (2),
or (3) of this AD.
(1) Paragraph 2. of the Accomplishment
Instructions of Pratt & Whitney Special
Instruction No. 85F–21, dated May 12, 2021,
for a flow path UT inspection.
(2) Paragraph 1.a) of the Accomplishment
Instructions of Pratt & Whitney Special
Instruction No. 130F–21, dated July 1, 2021,
for a flow path UT inspection.
(3) Paragraph 2.a) of the Accomplishment
Instructions of Pratt & Whitney Special
Instruction No. 130F–21, Revision A, dated
July 28, 2021, for a flow path UT inspection.
(j) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, Seattle ACO Branch,
FAA, has the authority to approve AMOCs
for this AD, if requested using the procedures
found in 14 CFR 39.19. In accordance with
14 CFR 39.19, send your request to your
principal inspector or responsible Flight
Standards Office, as appropriate. If sending
information directly to the manager of the
certification office, send it to the attention of
the person identified in paragraph (k)(1) of
this AD. Information may be emailed to: 9-
ANM-Seattle-ACO-AMOC-Requests@faa.gov.
(2) Before using any approved AMOC,
notify your appropriate principal inspector,
or lacking a principal inspector, the manager
of the responsible Flight Standards Office.
(3) An AMOC that provides an acceptable
level of safety may be used for any repair,
modification, or alteration required by this
AD if it is approved by The Boeing Company
Organization Designation Authorization
(ODA) that has been authorized by the
Manager, Seattle ACO Branch, FAA, to make
those findings. To be approved, the repair
method, modification deviation, or alteration
deviation must meet the certification basis of
the airplane, and the approval must
specifically refer to this AD.
(k) Related Information
(1) For more information about this AD,
contact James Laubaugh, Aerospace Engineer,
Propulsion Section, FAA, Seattle ACO
Branch, 2200 South 216th St., Des Moines,
WA 98198; phone and fax: 206–231–3622;
email: james.laubaugh@faa.gov.
(2) Service information identified in this
AD that is not incorporated by reference is
available at the addresses specified in
paragraphs (l)(3) and (4) of this AD.
(l) Material Incorporated by Reference
(1) The Director of the Federal Register
approved the incorporation by reference
(IBR) of the service information listed in this
paragraph under 5 U.S.C. 552(a) and 1 CFR
part 51.
(2) You must use this service information
as applicable to do the actions required by
this AD, unless the AD specifies otherwise.
(i) Boeing Alert Requirements Bulletin
777–71A0092 RB, dated January 13, 2022.
(ii) Pratt & Whitney Alert Service Bulletin
PW4G–112–A72–361, dated October 15,
2021.
(3) For Boeing service information
identified in this AD, contact Boeing
Commercial Airplanes, Attention:
Contractual & Data Services (C&DS), 2600
Westminster Blvd., MC 110–SK57, Seal
Beach, CA 90740–5600; telephone 562–797–
1717; internet https://
www.myboeingfleet.com. For Pratt & Whitney
service information identified in this AD
contact Pratt & Whitney Division, 400 Main
Street, East Hartford, CT 06118; phone: 860–
565–0140; email: help24@prattwhitney.com;
website: https://connect.prattwhitney.com.
(4) You may view this service information
at the FAA, Airworthiness Products Section,
Operational Safety Branch, 2200 South 216th
St., Des Moines, WA. For information on the
availability of this material at the FAA, call
206–231–3195.
(5) You may view this service information
that is incorporated by reference at the
National Archives and Records
Administration (NARA). For information on
the availability of this material at NARA,
fr.inspection@nara.gov, or go to: https://
www.archives.gov/federal-register/cfr/ibr-
locations.html.
Issued on March 4, 2022.
Lance T. Gant,
Director, Compliance & Airworthiness
Division, Aircraft Certification Service.
[FR Doc. 2022–05309 Filed 3–9–22; 4:15 pm]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9960]
RIN 1545–BP79
Guidance Under Section 958 on
Determining Stock Ownership;
Correction
AGENCY
: Internal Revenue Service (IRS),
Treasury.
ACTION
: Correction to a correction of a
Treasury Decision.
SUMMARY
: This document corrects a
correction to a final regulations
(Treasury Decision 9960) published in
the Federal Register on Tuesday,
February 22, 2022. The final regulations
concern the treatment of domestic
partnerships for purposes of
determining amounts included in the
gross income of their partners with
respect to foreign corporations.
DATES
: These corrections are effective
on March 11, 2022, and applicable on or
after February 22, 2022.
FOR FURTHER INFORMATION CONTACT
:
Edward J. Tracy at (202) 317–6934 (not
a toll-free number).
SUPPLEMENTARY INFORMATION
:
Background
The final regulations (TD 9960)
subject to this correction are issued
under section 958 of the Internal
Revenue Code.
Need for Correction
As published on February 22, 2022
(87 FR 9445), the final regulations (TD
9960) contain errors that need to be
corrected.
Correction of Publication
Accordingly, the publication of the
correction to a final regulation (TD
9960), which was the subject of FR Doc.
2022–03611, published on February 22,
2022 (87 FR 9445), is corrected to read
as follows:
1. On page 9445, first column, under
the caption RIN, the language ‘‘1545–
BO59’’ is corrected to read ‘‘1545–
BP79’’.
2. On page 9445, first column, the
subject heading, the language
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13936
Federal Register / Vol. 87, No. 48 / Friday, March 11, 2022 / Rules and Regulations
‘‘Guidance on Passive Foreign
Investment Companies’’ is corrected to
read ‘‘Guidance Under Section 958 on
Determining Stock Ownership’’.
Oluwafunmilayo A. Taylor,
Chief, Legal Processing Division, Associate
Chief Counsel, (Procedure and
Administration).
[FR Doc. 2022–05177 Filed 3–10–22; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R01–OAR–2020–0719; FRL–9530–01–
R1]
Air Plan Approval; Connecticut;
Regulations To Limit Premises-Wide
Actual and Potential Emissions From
Major Stationary Sources of Air
Pollution
AGENCY
: Environmental Protection
Agency (EPA).
ACTION
: Final rule.
SUMMARY
: The Environmental Protection
Agency (EPA) is approving a State
Implementation Plan (SIP) revision
submitted by the State of Connecticut.
This revision approves into the
Connecticut SIP state regulations that
apply restrictions on emissions of
criteria pollutants for which EPA has
established National Ambient Air
Quality Standards. Separately, we are
also approving Connecticut regulations
that apply restrictions on emissions of
hazardous air pollutants (HAPs). The
Connecticut regulations impose legally
and practicably enforceable emissions
limitations restricting eligible sources’
actual and potential emissions below
major stationary source thresholds, if a
source chooses to be covered by the
regulations. Such restrictions generally
allow eligible sources to avoid having to
comply with reasonably available
control technology (RACT) that would
otherwise apply to major stationary
sources, title V operating permit
requirements, or other requirements that
apply only to major stationary sources.
This action is being taken under the
Clean Air Act.
DATES
: This rule is effective on April 11,
2022. The incorporation by reference of
certain publications listed in the rule is
approved by the Director of the Federal
Register as of April 11, 2022.
ADDRESSES
: EPA has established a
docket for this action under Docket
Identification No. EPA–R01–OAR–
2020–0719. All documents in the docket
are listed on the https://
www.regulations.gov website. Although
listed in the index, some information is
not publicly available, i.e., confidential
business information (CBI) or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
is not placed on the internet and will be
publicly available only in hard copy
form. Publicly available docket
materials are available at https://
www.regulations.gov or at the U.S.
Environmental Protection Agency, EPA
Region 1 Regional Office, Air and
Radiation Division, 5 Post Office
Square—Suite 100, Boston, MA. EPA
requests that if at all possible, you
contact the contact listed in the
FOR
FURTHER INFORMATION CONTACT
section to
schedule your inspection. The Regional
Office’s official hours of business are
Monday through Friday, 8:30 a.m. to
4:30 p.m., excluding legal holidays and
facility closures due to COVID–19.
FOR FURTHER INFORMATION CONTACT
:
Susan Lancey, Air Permits, Toxics and
Indoor Programs Branch, U.S.
Environmental Protection Agency, EPA
Region 1, 5 Post Office Square—Suite
100, (Mail code 05–2), Boston, MA
02109–3912, telephone 617–918–1656,
email lancey.susan@epa.gov.
SUPPLEMENTARY INFORMATION
:
Throughout this document whenever
‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean
EPA.
Table of Contents
I. Background and Purpose
II. Response to Comments
III. Final Action
IV. Incorporation by Reference
V. Statutory and Executive Order Reviews
I. Background and Purpose
On February 8, 2021 (86 FR 8574),
EPA published a notice of proposed
rulemaking (NPRM) for the State of
Connecticut.
The NPRM proposed approval of a
SIP revision consisting of Regulations of
Connecticut State Agencies (RCSA)
section 22a–174–33a, Limit on
Premises-wide Actual Emissions Below
50% of Title V Thresholds, effective
September 24, 2020, and RCSA section
22a–174–33b, Limit on Premises-wide
Actual Emissions Below 80% of Title V
Thresholds, effective September 24,
2020, as the regulations relate to criteria
pollutants. The Connecticut regulations
impose legally and practicably
enforceable emissions limitations
restricting eligible sources’ actual and
potential emissions below major
stationary source thresholds, if a source
chooses to be covered by the
regulations. The NPRM separately
proposed approval of RCSA sections
22a–174–33a and 22a–174–33b under
section 112(l) of the CAA, as the
regulations relate to HAPs. As noted
earlier, RCSA sections 22a–174–33a and
22a–174–33b are designed to limit air
pollutant emissions from major
stationary sources to below major
stationary source thresholds by
including legally and practicably
enforceable restrictions on potential and
actual emissions.
The formal SIP revision was
submitted by Connecticut on October
26, 2020, supplemented on January 12,
2022. In the January 12, 2022 letter,
Connecticut requested to withdraw
provision RCSA 22a–174–33b(d)(6) from
consideration as part of the SIP,
clarified its interpretation of several
provisions, and provided additional
information concerning implementation
of the regulations.
Connecticut submitted a December
21, 2020 letter requesting approval of
RCSA sections 22a–174–33a and 22a–
174–33b under section 112(l) of the
CAA.
The rationale for EPA’s proposed
approval of the SIP revision and CAA
112(l) submittal is explained in the
NPRM and will not be restated here.
II. Response to Comments
We received three comments that
supported this action. One commenter
stated that they support approval of the
rule. One commenter stated it is
important that air quality plans are
passed and that clean air quality is
crucial for anyone in any state. One
commenter supports approval of the
rule and believes that a limit on
emissions should occur because of
concerns that an increase of pollution
affects air quality; the commenter also
made additional statements not germane
to this action. The following provides
our responses to adverse comments
received.
Comment 1: The commenter could
not access the docket for this
rulemaking and could not find any
results on Regulations.gov.
Response: The docket was available
on February 8, 2021, the publication
date of the proposal. The commenter
emailed comments on February 7th,
after the pre-publication proposed rule
was posted, but one day prior to the
proposed rule’s publication in the
Federal Register on February 8th. The
docket only becomes available on the
actual date that a Rulemaking publishes
in the Federal Register, and that it is
typically available by 10 a.m. EST. We
informed the commenter on February
8th that the docket was available.
Comment 2: The commenter was
concerned that RCSA section 22a–174–
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