Procedure and Administration; Tax Shelter Registration; Correction, 73180-73181 [E8-28525]
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73180
Federal Register / Vol. 73, No. 232 / Tuesday, December 2, 2008 / Rules and Regulations
recording intervals specified in
Appendix M to this part. Compliance
with this paragraph is required no later
than February 2, 2011.
9. Amend Appendix E to part 125 by
revising item 88, and adding items 89
through 91 and footnote 19 to read as
follows:
■
Seconds
per
sampling
interval
Parameter
Range
Accuracy
(sensor input)
*
88. All cockpit flight
control input forces
(control wheel,
control column,
rudder pedal)18 19.
*
Full range
Control wheel ±70
lbs.
Control column ±85
lbs.
Rudder pedal ±165
lbs.
*
±5% ........................
89. Yaw damper status.
90. Yaw damper
command.
91. Standby rudder
valve status.
Discrete (on/off) .....
................................
As installed ............
0.5
Discrete ..................
................................
*
*
*
*
*
0.5
Full range ...............
Appendix E to Part 125—Airplane
Flight Recorder Specifications
0.5
*
1
Resolution
Remarks
*
0.3% of full range ..
*
*
For fly-by-wire flight control systems,
where flight control surface position is
a function of the displacement of the
control input device only, it is not necessary to record this parameter. For
airplanes that have a flight control
break away capability that allows either pilot to operate the control independently, record both control force
inputs. The control force inputs may
be sampled alternately once per 2
seconds to produce the sampling interval of 1.
1% of full range.
18 For all aircraft manufactured on or after April 7, 2010, the seconds per sampling interval is 0.125. Each input must be recorded at this rate.
Alternately sampling inputs (interleaving) to meet this sampling interval is prohibited.
19 For all 737 model airplanes manufactured between August 19, 2000, and April 6, 2010: The seconds per sampling interval is 0.5 per control
input; the remarks regarding the sampling rate do not apply; a single control wheel force transducer installed on the left cable control is acceptable provided the left and right control wheel positions also are recorded.
Issued in Washington, DC, on November
20, 2008.
Robert A. Sturgell,
Acting Administrator.
[FR Doc. E8–28562 Filed 12–1–08; 8:45 am]
BILLING CODE 4910–13–P
Register. Changes to the applicable tax
law were made by the Tax Reform Act
of 1984. The regulations affect
organizers, sellers, investors and certain
other persons associated with
investments that are considered tax
shelters.
This correction is effective
December 2, 2008, and is applicable
after August 31, 1984.
FOR FURTHER INFORMATION CONTACT:
Charles D. Wien, (202) 622–3070 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
DATES:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 7964]
Procedure and Administration; Tax
Shelter Registration; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
pwalker on PROD1PC71 with RULES
SUMMARY: This document contains a
correction to temporary regulations (TD
7964) that were published in the
Federal Register on Wednesday, August
15, 1984 (49 FR 32712) relating to tax
shelter registration. In addition, the text
of the temporary regulations set forth in
this document also serves as the text of
the proposed regulations crossreferenced in the Notice of Proposed
Rulemaking in the Proposed Rules
section of this issue of the Federal
20:11 Dec 01, 2008
Jkt 217001
Correction of Publication
Accordingly, 26 CFR part 301 is
corrected by making the following
correcting amendment:
■
PART 301—PROCEDURE AND
ADMINISTRATION
Paragraph 1. The authority citation
for part 301 continues to read, in part,
as follows:
■
Authority: 26 U.S.C. 7805 * * *
Background
AGENCY:
VerDate Aug<31>2005
Penalties, Reporting and recordkeeping
requirements.
The temporary regulations that are the
subject of this document are under
sections 6707 and 6111 of the Internal
Revenue Code prior to The American
Jobs Creation Act of 2004, Public Law
108–357 (118 Stat. 1418), which was
enacted on October 22, 2004.
Need for Correction
As published, temporary regulations
(TD 7964) contain an error that may
prove to be misleading and is in need
of clarification.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes,
Excise taxes, Gift taxes, Income taxes,
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Frm 00028
Fmt 4700
Sfmt 4700
■ Par. 2. Section 301.6111–1T A–30 is
amended by revising the first sentence
to read as follows:
§ 301.6111–1T Questions and answers
relating to tax shelter registration.
*
*
*
*
*
A–30. No. The performance of an act
described in A–27 through A–29 of this
section will not constitute participation
in the organization or management of a
tax shelter unless the person performing
the act is related to the tax shelter (or
any principal organizer of the tax
shelter) or the person participates in the
E:\FR\FM\02DER1.SGM
02DER1
Federal Register / Vol. 73, No. 232 / Tuesday, December 2, 2008 / Rules and Regulations
entrepreneurial risks or benefits of the
tax shelter. * * *
*
*
*
*
*
Guy Traynor,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel, (Procedure and
Administration).
[FR Doc. E8–28525 Filed 12–1–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF JUSTICE
28 CFR Part 73
[Docket No. OAG 124; A.G. Order No. 3018–
2008]
Amendments to the Justice
Department Regulations Regarding
Countries Whose Agents Do Not
Qualify for the Legal Commercial
Transaction Exemption Provided in 18
U.S.C. 951(d)(4)
National Security Division,
Justice.
ACTION: Final rule.
pwalker on PROD1PC71 with RULES
AGENCY:
SUMMARY: This rule makes two
amendments to the Department of
Justice regulations regarding countries
whose agents do not qualify for the legal
commercial transaction exemption
provided in 18 U.S.C. 951(d)(4).
DATES: Effective Date: December 2, 2008.
FOR FURTHER INFORMATION CONTACT: John
C. Demers, National Security Division,
U.S. Department of Justice, Washington,
DC 20530, (202) 514–1057.
SUPPLEMENTARY INFORMATION: This rule
revises the Department’s regulations in
28 CFR part 73 to make them consistent
with the amended reporting
requirements in 18 U.S.C. 951 for agents
of foreign governments.
Section 951 prohibits anyone from
‘‘act[ing] in the United States as an
agent of a foreign government without
prior notification to the Attorney
General.’’ 18 U.S.C. 951(a). Section 951
exempts a broad category of conduct
from its scope. Under section 951(d), an
‘‘agent of a foreign government’’ does
not include ‘‘any person engaged in a
legal commercial transaction.’’ 18 U.S.C.
951(d)(4). In limited situations,
however, this legal commercial
transaction exemption does not apply.
Specifically, under section 951(e)(2)(A),
this exemption does not apply to the
agents of certain countries. Before 1993,
the statute provided that the countries
to which the exemption did not apply
were ‘‘the Soviet Union, the German
Democratic Republic, Hungary,
Czechoslovakia, Poland, Bulgaria,
Romania or Cuba.’’ The Department’s
VerDate Aug<31>2005
20:11 Dec 01, 2008
Jkt 217001
implementing regulation, which became
effective on November 6, 1989, repeated
this list of countries.
Subsequently, Congress removed all
but Cuba from the list of countries
enumerated in section 951(e)(2)(A) and
substituted for it a more general
provision covering ‘‘Cuba or any other
country that the President determines
(and so reports to the Congress) poses a
threat to the national security interest of
the United States for purposes of this
section.’’ See Pub. L. 103–199 § 202
(Dec. 17, 1993) (amending section
951(e)(2)(A)). No corresponding change
was made to the Justice Department’s
regulations.
This rule would make two
amendments to the Department’s
regulations under 28 CFR part 73.2(a) to
reflect the current statutory scope of the
legal commercial transaction exemption.
First, the proposed order would delete
‘‘the Soviet Union, the German
Democratic Republic, Hungary,
Czechoslovakia, Poland, Bulgaria,
Romania or Cuba;’’ from 28 CFR 73.2(a).
Second, the proposed order would add
‘‘Cuba or any other country that the
President determines (and so reports to
the Congress) poses a threat to the
national security interest of the United
States for purposes of 18 U.S.C. 951;’’
after the words ‘‘such person is an agent
of’’ and before the words ‘‘has been
convicted * * *’’. These amendments
would synchronize the statute and
regulations.
Administrative Procedure Act
The rule pertains to a foreign affairs
function of the United States.
Accordingly, pursuant to 5 U.S.C.
553(a)(1), the requirements of 5 U.S.C.
553 do not apply. Furthermore, even if
the requirements of 5 U.S.C. 553 did
apply, the Department believes that
good cause exists under 5 U.S.C.
553(b)(B) and (d)(3) for immediate
implementation of this final rule
without prior notice and comment.
Such notice and comment would be
unnecessary because this rule is a
nondiscretionary ministerial action to
conform the Department’s regulations to
18 U.S.C. 951(e)(2)(A)’s amended
reporting requirements for agents of
foreign governments.
Regulatory Flexibility Act
The Attorney General, in accordance
with the Regulatory Flexibility Act, 5
U.S.C. 605(b), has reviewed this rule
and by approving it certifies that this
regulation will not have a significant
economic impact on a substantial
number of small entities. This rule
merely conforms the Department’s
regulations to 18 U.S.C. 951(e)(2)(A)’s
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Frm 00029
Fmt 4700
Sfmt 4700
73181
amended reporting requirements for
agents of foreign governments.
Furthermore, this rule applies only to
agents of a limited number of foreign
governments.
Executive Order 12866
Because the amendments to 28 CFR
part 73 involve a foreign affairs function
of the United States, the provisions of
Executive Order 12866, in particular the
provisions requiring rules to be
reviewed by the Office of Management
and Budget, do not apply.
Executive Order 12988
This rule meets the applicable
standards set forth in sections 3(a) and
3(b)(2) of Executive Order 12988.
Executive Order 13132
This rule will not have substantial
direct effects on the States, on the
relationship between the national
government and the States, or on the
distribution of power and
responsibilities among the various
levels of government. Therefore, in
accordance with Executive Order 13132,
the Department has determined that this
rule does not have sufficient federalism
implications to warrant the preparation
of a federal summary impact statement.
Unfunded Mandates Reform Act of
1995
This rule will not result in the
expenditure by State, local, and tribal
governments, in the aggregate, or by the
private sector, of $100 million or more
in any one year, and it will not
significantly or uniquely affect small
governments. Therefore, no actions are
necessary under the provisions of the
Unfunded Mandates Reform Act of
1995, 2 U.S.C. 1501 et seq.
Small Business Regulatory Enforcement
Fairness Act of 1996
This rule is not a ‘‘major rule’’ as
defined by section 251 of the Small
Business Regulatory Enforcement
Fairness Act of 1996, 5 U.S.C. 804. This
rule will not result in an annual effect
on the economy of $100 million or
more; a major increase in costs or prices;
or significant adverse effects on
competition, employment, investment,
productivity, innovation, or the ability
of United States-based enterprises to
compete with foreign-based enterprises
in domestic and export markets.
Congressional Review Act
The Department has determined that
this action pertains to the foreign affairs
function of the United States and
accordingly is not a ‘‘rule’’ as that term
is used by the Congressional Review Act
E:\FR\FM\02DER1.SGM
02DER1
]]>Agencies
[Federal Register Volume 73, Number 232 (Tuesday, December 2, 2008)]
[Rules and Regulations]
[Pages 73180-73181]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-28525]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 7964]
Procedure and Administration; Tax Shelter Registration;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to temporary regulations
(TD 7964) that were published in the Federal Register on Wednesday,
August 15, 1984 (49 FR 32712) relating to tax shelter registration. In
addition, the text of the temporary regulations set forth in this
document also serves as the text of the proposed regulations cross-
referenced in the Notice of Proposed Rulemaking in the Proposed Rules
section of this issue of the Federal Register. Changes to the
applicable tax law were made by the Tax Reform Act of 1984. The
regulations affect organizers, sellers, investors and certain other
persons associated with investments that are considered tax shelters.
DATES: This correction is effective December 2, 2008, and is applicable
after August 31, 1984.
FOR FURTHER INFORMATION CONTACT: Charles D. Wien, (202) 622-3070 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The temporary regulations that are the subject of this document are
under sections 6707 and 6111 of the Internal Revenue Code prior to The
American Jobs Creation Act of 2004, Public Law 108-357 (118 Stat.
1418), which was enacted on October 22, 2004.
Need for Correction
As published, temporary regulations (TD 7964) contain an error that
may prove to be misleading and is in need of clarification.
List of Subjects in 26 CFR Part 301
Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income
taxes, Penalties, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR part 301 is corrected by making the following
correcting amendment:
PART 301--PROCEDURE AND ADMINISTRATION
0
Paragraph 1. The authority citation for part 301 continues to read, in
part, as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. Section 301.6111-1T A-30 is amended by revising the first
sentence to read as follows:
Sec. 301.6111-1T Questions and answers relating to tax shelter
registration.
* * * * *
A-30. No. The performance of an act described in A-27 through A-29
of this section will not constitute participation in the organization
or management of a tax shelter unless the person performing the act is
related to the tax shelter (or any principal organizer of the tax
shelter) or the person participates in the
[[Page 73181]]
entrepreneurial risks or benefits of the tax shelter. * * *
* * * * *
Guy Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. E8-28525 Filed 12-1-08; 8:45 am]
BILLING CODE 4830-01-P
