New Standards for Mailing Adult Fowl, 18388-18389 [E7-6529]
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18388
Federal Register / Vol. 72, No. 70 / Thursday, April 12, 2007 / Rules and Regulations
determination of whether a nonresident
alien individual or foreign corporation
that is a partner in a partnership is a 10percent shareholder under the rules of
section 871(h)(3), section 881(c)(3), and
this paragraph (g) with respect to
interest paid to such partnership shall
be made at the time that the
withholding agent, absent the
provisions of section 871(h), 881(c) and
the rules of this paragraph, would
otherwise be required to withhold under
sections 1441 and 1442 with respect to
such interest. For example, in the case
of U.S. source interest paid by a
domestic corporation to a domestic
partnership or withholding foreign
partnership (as defined in § 1.1441–
5(c)(2)), the 10-percent shareholder test
is applied when any distributions that
include the interest are made to a
foreign partner and, to the extent that a
foreign partner’s distributive share of
the interest has not actually been
distributed, on the earlier of the date
that the statement required under
section 6031(c) is mailed or otherwise
provided to such partner, or the due
date for furnishing such statement. See
§ 1.1441–5(b)(2) and (c)(2)(iii).
(4) Application of 10-percent
shareholder test to interest paid to a
simple trust or grantor trust. Whether
interest paid to a simple trust or grantor
trust and distributed to or included in
the gross income of a nonresident alien
individual or foreign corporation that is
a beneficiary or owner of such trust, as
the case may be, is received by a 10percent shareholder shall be determined
by applying the rules of this paragraph
(g) only at the beneficiary or owner
level. The 10-percent shareholder test is
applied with respect to a nonresident
alien individual or foreign corporation
that is a beneficiary of a simple trust or
an owner of a grantor trust at the time
that a withholding agent, absent any
exceptions, would otherwise be
required to withhold under sections
1441 and 1442 with respect to such
interest.
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(i) * * * (1) * * * The rules of
paragraph (g) apply to interest paid after
April 12, 2007. Taxpayers may choose
to apply the rules of paragraph (g) to
interest paid in any taxable year not
closed by the period of limitations as of
April 12, 2007, provided they do so
consistently for all relevant partnerships
during such years.
I Par. 3. Section 1.881–2 (a)(6) is added
to read as follows:
(6) Interest received by a foreign
corporation pursuant to certain portfolio
debt instruments is not subject to the
flat tax of 30 percent described in
paragraph (a)(1) of this section. For rules
applicable to a foreign corporation’s
receipt of interest on certain portfolio
debt instruments, see sections 871(h),
881(c), and § 1.871–14.
*
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*
I Par. 4. Section 1.1441–1(b)(7) is
amended as follows:
I 1. Paragraph (b)(7)(iii) is revised.
I 2. Paragraph (b)(7)(v) is removed.
The revision reads as follows:
§ 1.881–2 Taxation of foreign corporations
not engaged in U.S. business.
AGENCY:
(a) * * *
VerDate Aug<31>2005
14:18 Apr 11, 2007
Jkt 211001
§ 1.1441–1 Requirement for the deduction
and withholding of tax on payments to
foreign persons.
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(b) * * *
(7) * * *
(iii) Liability for interest and
penalties. For payments made after
December 31, 2000, if a withholding
agent fails to deduct and withhold any
tax imposed under sections 1441 or
1442, and the tax against which such tax
may be credited under section 1462 is
paid, then the amount of tax required to
be deducted and withheld shall not be
collected from the withholding agent.
However, the withholding agent is not
relieved from liability for interest or any
penalties or additions to the tax
otherwise applicable in respect of the
failure to deduct and withhold. See
section 1463. Further, in the event that
a tax liability is assessed against the
beneficial owner under section 871, 881,
or 882 and interest under section
6601(a) is assessed against, and
collected from, the beneficial owner, the
interest charge imposed on the
withholding agent shall be abated to
that extent so as to avoid the imposition
of a double interest charge.
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Kevin M. Brown,
Deputy Commissioner for Services and
Enforcement.
Approved: March 30, 2007.
Eric Solomon,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. E7–6766 Filed 4–11–07; 8:45 am]
BILLING CODE 4830–01–P
POSTAL SERVICE
SUMMARY: The Postal Service revises the
requirements for containers used for
mailing adult chickens. The new
standards require all mailable adult
fowl, including chickens, to be mailed
in containers approved by the manager
of Mailing Standards.
EFFECTIVE DATES: April 12, 2007.
FOR FURTHER INFORMATION CONTACT: Bert
Olsen, 202–268–7276.
SUPPLEMENTARY INFORMATION: The Postal
Service published a proposal in the
Federal Register (71 FR 32, February 16,
2007) to revise the standards for mailing
containers when shipping chickens. The
revised mailing standards would
promote the safety of our employees,
customers, and all mailed adult fowl.
Comments Received
We received one comment. The
commenter stated that no birds should
be mailed in the United States because
of a chance of spreading bird diseases.
We have accepted birds in the mail
for many years without incident, and we
are comfortable in continuing to provide
service to bird industries as well as
individual customers. We are aware of
concerns associated with handling bird
containers in transit, and we will
continually monitor and revise our
mailing requirements to mitigate
potential risk.
We adopt the following amendments
to Mailing Standards of the United
States Postal Service, Domestic Mail
Manual (DMM), incorporated by
reference in the Code of Federal
Regulations. See 39 CFR 111.1.
List of Subjects in 39 CFR Part 111
Administrative practice and
procedure, Postal Service.
I Accordingly, 39 CFR part 111 is
amended as follows:
PART 111—[AMENDED]
1. The authority citation for 39 CFR
part 111 continues to read as follows:
I
Authority: 5 U.S.C. 552(a); 39 U.S.C. 101,
401, 403, 404, 414, 416, 3001–3011, 3201–
3219, 3403–3406, 3621, 3626, 5001.
2. Revise the following sections of
Mailing Standards of the United States
Postal Service, Domestic Mail Manual
(DMM), as follows:
I
600 Basic Standards for All Mailing
Services
39 CFR Part 111
601
Mailability
New Standards for Mailing Adult Fowl
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Postal Service
ACTION: Final rule.
9.0
Perishables
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Federal Register / Vol. 72, No. 70 / Thursday, April 12, 2007 / Rules and Regulations
9.3
Live Animals
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9.3.4 Adult Fowl
[Revise 9.3.4 as follows:]
Disease-free adult fowl may be mailed
domestically when shipped under
applicable law in accordance with
601.1.7. Adult chickens, turkeys, guinea
fowl, doves, pigeons, pheasants,
partridges, and quail as well as ducks,
geese, and swans are mailable as
follows:
a. The mailer must send adult fowl by
Express Mail in secure containers
approved by the manager of Mailing
Standards (see 608.8.0 for address).
b. The number of birds per parcel
must follow the container manufacturer
limits and each bird must weigh more
than 6 ounces.
c. Indemnity may be paid only for
loss, damage, or rifling, and not for
death of the birds in transit if there is
no visible damage to the mailing
container.
[Delete 9.3.5, Adult Chickens, and
renumber 9.3.6 through 9.3.13 as new
9.3.5 through 9.3.12.]
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Neva R. Watson,
Attorney, Legislative.
[FR Doc. E7–6529 Filed 4–11–07; 8:45 am]
BILLING CODE 7710–12–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R04–OAR–2006–0787–200621(a);
FRL–8297–4]
Approval and Promulgation of
Implementation Plans; Tennessee:
Approval of Revisions to the Knox
County Portion of the Tennessee State
Implementation Plan
Environmental Protection
Agency (EPA).
ACTION: Direct final rule.
rmajette on PROD1PC67 with RULES
AGENCY:
SUMMARY: EPA is approving revisions to
the State Implementation Plan (SIP)
submitted by the State of Tennessee,
through Tennessee Department of
Environment and Conservation (TDEC),
on August 18, 1999 and July 16, 2001.
The revisions pertain to the Knox
County portion of the Tennessee SIP
and include changes to the Knox County
Air Quality Regulations (KCAQR)
Section 51.0—Standards for Cement
Kilns. These standards set nitrogen
oxides (NOX) emissions control,
compliance demonstration, certification,
record keeping, and reporting
VerDate Aug<31>2005
14:18 Apr 11, 2007
Jkt 211001
requirements for Portland cement kilns
in the County. The revisions were
initially reviewed by TDEC, which
found them to be as stringent as the
State’s requirements. The proposed
changes are part of the Knox County
strategy to meet the national ambient air
quality standards (NAAQS) by reducing
the emissions of NOX, a precursor of
ozone formation. Because of the harmful
health effects of ozone, EPA limits the
amount of volatile organic compounds
and NOX that can be released into the
atmosphere. This action is being taken
pursuant to section 110 of the Clean Air
Act (CAA).
DATES: This direct final rule is effective
June 11, 2007 without further notice,
unless EPA receives adverse comment
by May 14, 2007. If adverse comment is
received, EPA will publish a timely
withdrawal of the direct final rule in the
Federal Register and inform the public
that the rule will not take effect.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R04–
OAR–2006–0787 by one of the following
methods:
1. www.regulations.gov: Follow the
online instructions for submitting
comments.
2. E-mail: louis.egide@epa.gov.
3. Fax: (404) 562–9019.
4. Mail: ‘‘EPA–R04–OAR–2006–
0787,’’ Regulatory Development Section,
Air Planning Branch, Air, Pesticides and
Toxics Management Division, U.S.
Environmental Protection Agency,
Region 4, 61 Forsyth Street, SW,
Atlanta, Georgia 30303–8960.
5. Hand Delivery or Courier: Dr. Egide
Louis, Regulatory Development Section,
Air Planning Branch, Air, Pesticides and
Toxics Management Division 12 floor
U.S. Environmental Protection Agency,
Region 4, 61 Forsyth Street, SW.,
Atlanta, Georgia 30303–8960. Such
deliveries are only accepted during the
Regional Office’s normal hours of
operation. The Regional Office’s official
hours of business are Monday through
Friday, 8:30 a.m. to 4:30 p.m., excluding
Federal holidays.
Instructions: Direct your comments to
Docket ID No. EPA–R04–OAR–2006–
0787. EPA’s policy is that all comments
received will be included in the public
docket without change and may be
made available online at
www.regulations.gov, including any
personal information provided, unless
the comment includes information
claimed to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Do not submit through
www.regulations.gov or e-mail,
information that you consider to be CBI
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18389
or otherwise protected. The
www.regulations.gov Web site is an
‘‘anonymous access’’ systems, which
means EPA will not know your identity
or contact information unless you
provide it in the body of your comment.
If you send an e-mail comment directly
to EPA without going through
www.regulations.gov, your e-mail
address will be automatically captured
and included as part of the comment
that is placed in the public docket and
made available on the Internet. If you
submit an electronic comment, EPA
recommends that you include your
name and other contact information in
the body of your comment and with any
disk or CD–ROM you submit. If EPA
cannot read your comment due to
technical difficulties and cannot contact
you for clarification, EPA may not be
able to consider your comment.
Electronic files should avoid the use of
special characters, any form of
encryption, and be free of any defects or
viruses. For additional information
about EPA’s public docket visit the EPA
Docket Center homepage at https://
www.epa.gov/epahome/dockets.htm.
Docket: All documents in the
electronic docket are listed in the
www.regulations.gov index. Although
listed in the index, some information is
not publicly available, i.e., 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 either
electronically in www.regulations.gov or
in hard copy at the Regulatory
Development Section, Air Planning
Branch, Air, Pesticides and Toxics
Management Division, U.S.
Environmental Protection Agency,
Region 4, 61 Forsyth Street, SW.,
Atlanta, Georgia 30303–8960. EPA
requests that if at all possible, you
contact the person 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 Federal holidays.
Dr.
Egide Louis, Regulatory Development
Section, Air Planning Branch, Air,
Pesticides and Toxics Management
Division, U.S. Environmental Protection
Agency, Region 4, 61 Forsyth Street,
SW., Atlanta, Georgia 30303–8960. The
telephone number is (404) 562–9240.
Dr. Louis can also be reached via
electronic mail at louis.egide@epa.gov.
FOR FURTHER INFORMATION CONTACT:
SUPPLEMENTARY INFORMATION:
E:\FR\FM\12APR1.SGM
12APR1
]]>Agencies
[Federal Register Volume 72, Number 70 (Thursday, April 12, 2007)]
[Rules and Regulations]
[Pages 18388-18389]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-6529]
=======================================================================
-----------------------------------------------------------------------
POSTAL SERVICE
39 CFR Part 111
New Standards for Mailing Adult Fowl
AGENCY: Postal Service
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: The Postal Service revises the requirements for containers
used for mailing adult chickens. The new standards require all mailable
adult fowl, including chickens, to be mailed in containers approved by
the manager of Mailing Standards.
EFFECTIVE DATES: April 12, 2007.
FOR FURTHER INFORMATION CONTACT: Bert Olsen, 202-268-7276.
SUPPLEMENTARY INFORMATION: The Postal Service published a proposal in
the Federal Register (71 FR 32, February 16, 2007) to revise the
standards for mailing containers when shipping chickens. The revised
mailing standards would promote the safety of our employees, customers,
and all mailed adult fowl.
Comments Received
We received one comment. The commenter stated that no birds should
be mailed in the United States because of a chance of spreading bird
diseases.
We have accepted birds in the mail for many years without incident,
and we are comfortable in continuing to provide service to bird
industries as well as individual customers. We are aware of concerns
associated with handling bird containers in transit, and we will
continually monitor and revise our mailing requirements to mitigate
potential risk.
We adopt the following amendments to Mailing Standards of the
United States Postal Service, Domestic Mail Manual (DMM), incorporated
by reference in the Code of Federal Regulations. See 39 CFR 111.1.
List of Subjects in 39 CFR Part 111
Administrative practice and procedure, Postal Service.
0
Accordingly, 39 CFR part 111 is amended as follows:
PART 111--[AMENDED]
0
1. The authority citation for 39 CFR part 111 continues to read as
follows:
Authority: 5 U.S.C. 552(a); 39 U.S.C. 101, 401, 403, 404, 414,
416, 3001-3011, 3201-3219, 3403-3406, 3621, 3626, 5001.
0
2. Revise the following sections of Mailing Standards of the United
States Postal Service, Domestic Mail Manual (DMM), as follows:
600 Basic Standards for All Mailing Services
601 Mailability
* * * * *
9.0 Perishables
* * * * *
[[Page 18389]]
9.3 Live Animals
* * * * *
9.3.4 Adult Fowl
[Revise 9.3.4 as follows:]
Disease-free adult fowl may be mailed domestically when shipped
under applicable law in accordance with 601.1.7. Adult chickens,
turkeys, guinea fowl, doves, pigeons, pheasants, partridges, and quail
as well as ducks, geese, and swans are mailable as follows:
a. The mailer must send adult fowl by Express Mail in secure
containers approved by the manager of Mailing Standards (see 608.8.0
for address).
b. The number of birds per parcel must follow the container
manufacturer limits and each bird must weigh more than 6 ounces.
c. Indemnity may be paid only for loss, damage, or rifling, and not
for death of the birds in transit if there is no visible damage to the
mailing container.
[Delete 9.3.5, Adult Chickens, and renumber 9.3.6 through 9.3.13 as
new 9.3.5 through 9.3.12.]
* * * * *
Neva R. Watson,
Attorney, Legislative.
[FR Doc. E7-6529 Filed 4-11-07; 8:45 am]
BILLING CODE 7710-12-P
