Express Mail Refunds for Shipments of Live Animals, 17128-17129 [E9-8531]
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17128
Federal Register / Vol. 74, No. 70 / Tuesday, April 14, 2009 / Proposed Rules
(4) Example. PRS is a partnership that was
formed in 2004. It has three partners, P, R,
and S, who each own a one-third interest in
the partnership. PRS owns and operates a
skiing enterprise, and under section
706(b)(1)(C), has adopted a calendar year end
of June 30th. Each partner is an individual
who is on the calendar year. On December
31, 2010, S sold her entire interest in PRS to
Y. PRS, for its fiscal year ending June 30,
2010, earned $150,000 of income. The
partnership has a specific provision in the
partnership agreement agreeing to use the
proration method when accounting for
varying interests in the partnership. (See
§ 1.706–4(a)(1)). Using the proration method,
$75,000 of income is included in the first
segment of the year that begins July 1, 2010
and ends December 31, 2010, and $75,000 is
included in the second segment of the year
that begins January 1, 2011 and ends June 30,
2011. For the first segment, S’s distributive
share of partnership income is one-third of
$75,000, or $25,000. For the second segment,
Y’s distributive share of partnership income
is one-third of $75,000, or $25,000. Because
S sold her entire interest in PRS, the
partnership taxable year closes with respect
to her pursuant to § 1.706–1(c)(2)(i). Thus,
she must include her distributive share of
PRS’s income, or $25,000, on her 2010
Federal income tax return.
(e) Conventions—(1) Calendar day
convention. Under the calendar day
convention, the first segment of the
partnership’s taxable year commences
with the beginning of the partnership’s
taxable year and ends at the close of any
day on which the variation occurs in the
partner’s interest in the partnership.
Any additional segment shall
commence with the beginning of the
day following a prior variation in a
partner’s interest and end on the earlier
of the close of the day on which an
additional variation occurs in the
partner’s interest or the close of the
partnership’s taxable year, as applicable.
(2) Semi-monthly convention. Under
the semi-monthly convention, the first
segment of the partnership’s taxable
year commences with the beginning of
the partnership’s taxable year, and with
respect to a partner’s variation in
interest occurring on the first through
the 15th day of a calendar month, is
deemed to close at the end of the last
day of the immediately preceding
calendar month, and with respect to any
variation in interest occurring on the
16th through the last day of a calendar
month, is deemed to close at the end of
the 15th calendar day of that month.
Any additional segment of the
partnership taxable year shall
commence with beginning of the first
day, or 16th day of the month of the last
segment, as the case may be, as
determined for a prior change and shall
close at the earlier of the close of the
partnership’s taxable year, or with
VerDate Nov<24>2008
15:34 Apr 13, 2009
Jkt 217001
respect to a partner’s variation in
interest occurring on the first through
15th day of a calendar month, is deemed
to close at the end of the last day of the
immediately preceding calendar month,
and with respect to any variation in
interest occurring on the 16th through
the last day of a calendar month, is
deemed to close at the end of the 15th
calendar day of that month.
(f) Effective/applicability date. Except
with respect to paragraphs (c)(2) and
(d)(2) of this section, this section is
applicable for partnership taxable years
that begin the day after the date final
regulations are published in the Federal
Register, but not before taxable years
beginning after December 31, 2009. The
rules of paragraphs (c)(2) and (d)(2) of
this section are applicable for the
taxable year of partnerships other than
existing publicly traded partnerships
that begin after the date the final
regulations are published in the Federal
Register, but not before taxable years
beginning after December 31, 2009. For
purposes of the immediately preceding
sentence, an existing publicly traded
partnership is a partnership described
in section 7704(b) of the Internal
Revenue Code that was formed on a date
before these proposed regulations are
published in the Federal Register.
However, existing publicly traded
partnerships may rely on the provisions
of this section.
Par. 7. Section 1.706–5 is added to
read as follows:
§ 1.706–5
Taxable year determination.
(a) In general. For purposes of
§ 1.706–4, the taxable year of a
partnership shall be determined without
regard to section 706(c)(2)(A) and the
regulations promulgated under that
Internal Revenue Code section.
(b) Effective/applicability date. This
section is applicable for partnership
taxable years that begin the day after the
date final regulations are published in
the Federal Register, but not before
taxable years beginning after December
31, 2009.
Linda E. Stiff,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E9–8438 Filed 4–13–09; 8:45 am]
BILLING CODE 4830–01–P
POSTAL SERVICE
39 CFR Part 111
Express Mail Refunds for Shipments of
Live Animals
AGENCY:
PO 00000
Postal Service.
Frm 00014
Fmt 4702
Sfmt 4702
ACTION:
Proposed rule.
SUMMARY: The Postal Service proposes
to revise its refund guarantees for
Express Mail® shipments of live animals
in an effort to maintain the economic
viability of shipping animals as a
service.
DATES: Submit comments on or before
May 14, 2009.
ADDRESSES: Mail or deliver written
comments to the Manager, Mailing
Standards, U.S. Postal Service, 475
L’Enfant Plaza, SW., Room 3436,
Washington, DC 20260–3436. You may
inspect and photocopy all written
comments at USPS Headquarters
Library, 475 L’Enfant Plaza, SW., 11th
Floor N, Washington, DC between 9 a.m.
and 4 p.m., Monday through Friday.
E-mail comments, containing the name
and address of the commenter, may be
sent to MailingStandards@usps.gov,
with a subject line of ‘‘Express Mail
Refunds for Shipments of Lives
Comments.’’ Faxed comments will not
be accepted.
FOR FURTHER INFORMATION CONTACT: Joel
Rosen, 202–268–4329 or Monica Grein,
202–268–8411.
SUPPLEMENTARY INFORMATION: The Postal
Service proposes to revise the Mailing
Standards of the United States Postal
Service, Domestic Mail Manual (DMM®)
by changing the refund guarantees for
Express Mail shipments of live animals
delivered within 3 days of the date of
mailing. In some instances, the Postal
Service must reroute Express Mail
shipments of live animals to alternative
flights or routes in order to protect the
well-being of the live animals. This is
particularly necessary if other
shipments on the same flight contain
dry ice or solid carbon dioxide, which
will evaporate en route and may
displace oxygen. If live animals were
shipped in the same cargo hold, the
carbon dioxide could cause
asphyxiation. The use of alternative
flights and rerouting to protect the wellbeing of the live animals can delay
shipments. Therefore, even though the
live animals arrive as promptly as
possible and in good health, these
shipments may not meet normal Express
Mail service guarantees. In those
instances, some mailers then apply for
full postage refunds.
Currently, postage refunds for Express
Mail shipments of live animals are
granted based on the next day or second
day delivery guarantee provided at the
time of mailing. This current postage
refund policy does not account for the
flight changes that may occur to protect
the well-being of the animals. Therefore,
the Postal Service is proposing that
E:\FR\FM\14APP1.SGM
14APP1
17129
Federal Register / Vol. 74, No. 70 / Tuesday, April 14, 2009 / Proposed Rules
Express Mail shipments containing live
animals be exempt from the next day or
second day delivery guarantee and that
the delivery commitment for Express
Mail of live animals be extended to
within 3 days of the date of mailing.
Postage refund requests for Express Mail
shipments of live animals delivered
after 3 days of the date of mailing would
still be granted.
Although we are exempt from the
notice and comment requirements of the
Administrative Procedure Act [5 U.S.C.
553(b), (c)], regarding proposed
rulemaking by 39 U.S.C. 410(a), the
Postal Service invites comments on the
following proposed revision of the
Mailing Standards of the United States
Postal Service, Domestic Mail Manual,
incorporated by reference in the Code of
Federal Regulations. See 39 CFR part
111.
List of Subjects in 39 CFR Part 111
Administrative practice and
procedure, Postal Service.
Accordingly, 39 CFR is proposed to be
amended as follows:
PART 111—[AMENDED]
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, 3622, 3626, 3632,
3633, and 5001.
2. Revise the following sections of
Mailing Standards of the United States
Postal Service, Domestic Mail Manual
(DMM) as follows:
100 Retail Mail Letters, Cards, Flats,
and Parcels
*
*
*
*
*
110
Retail Mail Express Mail
*
*
114
Postage Payment Methods
*
*
3.0
Postage Refunds
3.1
Postage Not Refunded
*
*
*
*
400
Commercial Mail Parcels
*
*
410
Commercial Parcels Express Mail
*
*
A full refund (100%) may be made
when:
[Revise item l to read as follows:]
l. Express Mail is not delivered
according to the applicable service
standard, except as provided in 114.3.1
and 414.3.0. * * *
*
*
*
*
*
We will publish an appropriate
amendment to 39 CFR 111 to reflect
these changes if our proposal is
adopted.
*
*
*
*
414 Postage Payment and
Documentation
*
*
3.0
Postage Refunds
*
*
*
[Revise the introductory paragraph of
3.0 to read as follows:]
Postage refunds may not be available
if delivery was attempted within the
times required for the specific service,
or for any of the following reasons:
[Revise the first sentence of item a and
add a new item c as follows:]
a. If the item was properly detained
for law enforcement purpose; strike or
work stoppage; delayed because of an
incorrect ZIP Code or address;
forwarding or return service was
provided after the item was made
available for claim; delay or cancellation
of flights. * * *
*
*
*
*
*
c. The shipment contained live
animals and was delivered or delivery
was attempted within three days of the
date of mailing as shown in the ‘‘Date
In’’ box on Label 11.
*
*
*
*
*
Mailability
*
*
9.0
Jkt 217001
*
*
601
*
15:34 Apr 13, 2009
604
600 Basic Standards For All Mailing
Services
*
[Revise the introductory paragraph of
3.1 to read as follows:]
Postage refunds may not be available
if delivery was attempted within the
times required for the specific service,
or for any of the following reasons:
[Revise the first sentence of item a, and
add a new item c as follows:]
a. If the item was properly detained
for law enforcement purpose; strike or
work stoppage; delayed because of an
incorrect ZIP Code or address;
forwarding or return service was
provided after the item was made
VerDate Nov<24>2008
available for claim; delay or cancellation
of flights. * * *
*
*
*
*
*
c. The shipment contained live
animals and was delivered or delivery
was attempted within three days of the
date of mailing as shown in the ‘‘Date
In’’ box on Label 11.
*
*
*
*
*
Perishables
*
*
9.3
Live Animals
*
*
9.3.4
*
*
*
*
*
*
*
*
*
Adult Fowl
*
*
*
*
*
[Add a new item d to read as follows:]
d. Postage refunds may not be
available if the Express Mail shipment
was delivered or delivery was attempted
within three days of the date of mailing
as shown in the ‘‘Date In’’ box on Label
11.
*
*
*
*
*
PO 00000
Frm 00015
Fmt 4702
Sfmt 4702
Postage Payment Methods
*
*
9.0
Refunds and Exchanges
*
*
9.2
Postage and Fee Refunds
*
*
9.2.4
*
*
*
*
*
*
*
*
*
Full Refund
Stanley F. Mires,
Chief Counsel, Legislative.
[FR Doc. E9–8531 Filed 4–13–09; 8:45 am]
BILLING CODE 7710–12–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Parts 52 and 70
[EPA–R07–OAR–2008–0793; FRL–8791–7]
Approval and Promulgation of
Implementation Plans and Operating
Permits Program; State of Missouri
AGENCY: Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
SUMMARY: EPA proposes to approve the
State Implementation Plan (SIP) and
Operating Permits Program to amend
the definitions provisions of the rules by
adding definitions for stage I/II vapor
recovery systems and outstate area,
updating the lists of volatile organic
compounds and hazardous air
pollutants for consistency with the
Environmental Protection Agency (EPA)
lists, removing unnecessary definitions,
and making typographical corrections
and clarifications. This revision will
ensure consistency between the State
and the Federally-approved rules.
DATES: Comments on this proposed
action must be received in writing by
May 14, 2009.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R07–
OAR–2008–0793, by mail to Amy
Bhesania, Environmental Protection
Agency, Air Planning and Development
Branch, 901 North 5th Street, Kansas
City, Kansas 66101. Comments may also
E:\FR\FM\14APP1.SGM
14APP1
]]>Agencies
[Federal Register Volume 74, Number 70 (Tuesday, April 14, 2009)]
[Proposed Rules]
[Pages 17128-17129]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-8531]
=======================================================================
-----------------------------------------------------------------------
POSTAL SERVICE
39 CFR Part 111
Express Mail Refunds for Shipments of Live Animals
AGENCY: Postal Service.
ACTION: Proposed rule.
-----------------------------------------------------------------------
SUMMARY: The Postal Service proposes to revise its refund guarantees
for Express Mail[supreg] shipments of live animals in an effort to
maintain the economic viability of shipping animals as a service.
DATES: Submit comments on or before May 14, 2009.
ADDRESSES: Mail or deliver written comments to the Manager, Mailing
Standards, U.S. Postal Service, 475 L'Enfant Plaza, SW., Room 3436,
Washington, DC 20260-3436. You may inspect and photocopy all written
comments at USPS Headquarters Library, 475 L'Enfant Plaza, SW., 11th
Floor N, Washington, DC between 9 a.m. and 4 p.m., Monday through
Friday. E-mail comments, containing the name and address of the
commenter, may be sent to MailingStandards@usps.gov, with a subject
line of ``Express Mail Refunds for Shipments of Lives Comments.'' Faxed
comments will not be accepted.
FOR FURTHER INFORMATION CONTACT: Joel Rosen, 202-268-4329 or Monica
Grein, 202-268-8411.
SUPPLEMENTARY INFORMATION: The Postal Service proposes to revise the
Mailing Standards of the United States Postal Service, Domestic Mail
Manual (DMM[supreg]) by changing the refund guarantees for Express Mail
shipments of live animals delivered within 3 days of the date of
mailing. In some instances, the Postal Service must reroute Express
Mail shipments of live animals to alternative flights or routes in
order to protect the well-being of the live animals. This is
particularly necessary if other shipments on the same flight contain
dry ice or solid carbon dioxide, which will evaporate en route and may
displace oxygen. If live animals were shipped in the same cargo hold,
the carbon dioxide could cause asphyxiation. The use of alternative
flights and rerouting to protect the well-being of the live animals can
delay shipments. Therefore, even though the live animals arrive as
promptly as possible and in good health, these shipments may not meet
normal Express Mail service guarantees. In those instances, some
mailers then apply for full postage refunds.
Currently, postage refunds for Express Mail shipments of live
animals are granted based on the next day or second day delivery
guarantee provided at the time of mailing. This current postage refund
policy does not account for the flight changes that may occur to
protect the well-being of the animals. Therefore, the Postal Service is
proposing that
[[Page 17129]]
Express Mail shipments containing live animals be exempt from the next
day or second day delivery guarantee and that the delivery commitment
for Express Mail of live animals be extended to within 3 days of the
date of mailing. Postage refund requests for Express Mail shipments of
live animals delivered after 3 days of the date of mailing would still
be granted.
Although we are exempt from the notice and comment requirements of
the Administrative Procedure Act [5 U.S.C. 553(b), (c)], regarding
proposed rulemaking by 39 U.S.C. 410(a), the Postal Service invites
comments on the following proposed revision of the Mailing Standards of
the United States Postal Service, Domestic Mail Manual, incorporated by
reference in the Code of Federal Regulations. See 39 CFR part 111.
List of Subjects in 39 CFR Part 111
Administrative practice and procedure, Postal Service.
Accordingly, 39 CFR is proposed to be amended as follows:
PART 111--[AMENDED]
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, 3622, 3626, 3632, 3633,
and 5001.
2. Revise the following sections of Mailing Standards of the United
States Postal Service, Domestic Mail Manual (DMM) as follows:
100 Retail Mail Letters, Cards, Flats, and Parcels
* * * * *
110 Retail Mail Express Mail
* * * * *
114 Postage Payment Methods
* * * * *
3.0 Postage Refunds
3.1 Postage Not Refunded
[Revise the introductory paragraph of 3.1 to read as follows:]
Postage refunds may not be available if delivery was attempted
within the times required for the specific service, or for any of the
following reasons:
[Revise the first sentence of item a, and add a new item c as follows:]
a. If the item was properly detained for law enforcement purpose;
strike or work stoppage; delayed because of an incorrect ZIP Code or
address; forwarding or return service was provided after the item was
made available for claim; delay or cancellation of flights. * * *
* * * * *
c. The shipment contained live animals and was delivered or
delivery was attempted within three days of the date of mailing as
shown in the ``Date In'' box on Label 11.
* * * * *
400 Commercial Mail Parcels
* * * * *
410 Commercial Parcels Express Mail
* * * * *
414 Postage Payment and Documentation
* * * * *
3.0 Postage Refunds
[Revise the introductory paragraph of 3.0 to read as follows:]
Postage refunds may not be available if delivery was attempted
within the times required for the specific service, or for any of the
following reasons:
[Revise the first sentence of item a and add a new item c as follows:]
a. If the item was properly detained for law enforcement purpose;
strike or work stoppage; delayed because of an incorrect ZIP Code or
address; forwarding or return service was provided after the item was
made available for claim; delay or cancellation of flights. * * *
* * * * *
c. The shipment contained live animals and was delivered or
delivery was attempted within three days of the date of mailing as
shown in the ``Date In'' box on Label 11.
* * * * *
600 Basic Standards For All Mailing Services
601 Mailability
* * * * *
9.0 Perishables
* * * * *
9.3 Live Animals
* * * * *
9.3.4 Adult Fowl
* * * * *
[Add a new item d to read as follows:]
d. Postage refunds may not be available if the Express Mail
shipment was delivered or delivery was attempted within three days of
the date of mailing as shown in the ``Date In'' box on Label 11.
* * * * *
604 Postage Payment Methods
* * * * *
9.0 Refunds and Exchanges
* * * * *
9.2 Postage and Fee Refunds
* * * * *
9.2.4 Full Refund
A full refund (100%) may be made when:
[Revise item l to read as follows:]
l. Express Mail is not delivered according to the applicable
service standard, except as provided in 114.3.1 and 414.3.0. * * *
* * * * *
We will publish an appropriate amendment to 39 CFR 111 to reflect
these changes if our proposal is adopted.
Stanley F. Mires,
Chief Counsel, Legislative.
[FR Doc. E9-8531 Filed 4-13-09; 8:45 am]
BILLING CODE 7710-12-P
