Pilot, Flight Instructor, and Pilot School Certification; Technical Amendment, 19267-19268 [2011-8226]
Download as PDF
<![CDATA[
19267
Rules and Regulations
Federal Register
Vol. 76, No. 67
Thursday, April 7, 2011
This section of the FEDERAL REGISTER
contains regulatory documents having general
applicability and legal effect, most of which
are keyed to and codified in the Code of
Federal Regulations, which is published under
50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by
the Superintendent of Documents. Prices of
new books are listed in the first FEDERAL
REGISTER issue of each week.
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 61
RIN 2120–AI86
Pilot, Flight Instructor, and Pilot
School Certification; Technical
Amendment
Federal Aviation
Administration, DOT.
ACTION: Final rule; technical
amendment.
AGENCY:
The FAA is correcting a final
rule published on August 21, 2009 (74
FR 42500). In that rule, the FAA
amended its regulations to revise the
training, qualification, certification, and
operating requirements for pilots, flight
instructors, ground instructors, and
pilot schools. This document reinstates
two paragraphs that were inadvertently
removed in one section, and amends an
out-of-date cross reference in another
section.
SUMMARY:
Effective April 7, 2011.
For
technical questions concerning this
action, contact Jeffrey Smith, Airmen
Certification and Training Branch, AFS–
810, General Aviation and Commercial
Division, Flight Standards Service,
Federal Aviation Administration, 800
Independence Avenue, SW.,
Washington, DC 20591; telephone (202)
493–4789; e-mail to
jeffrey.smith@faa.gov. For legal
interpretative questions about this final
rule, contact: Anne Moore, AGC–240,
Office of Chief Counsel, Regulations
Division, Federal Aviation
Administration, (202) 267–3073; e-mail
to anne.moore@faa.gov.
SUPPLEMENTARY INFORMATION:
srobinson on DSKHWCL6B1PROD with RULES
FOR FURTHER INFORMATION CONTACT:
VerDate Mar<15>2010
16:23 Apr 06, 2011
Jkt 223001
On August 21, 2009, the FAA
published a final rule entitled, ‘‘Pilot,
Flight Instructor, and Pilot School
Certification; Final Rule’’ (74 FR 42500).
That final rule revised the training,
qualification, certification, and
operating requirements for pilots, flight
instructors, ground instructors, and
pilot schools. The FAA is now issuing
a technical amendment to § 61.57 to
reinsert paragraphs (d)(1) and (d)(2)
because those paragraphs were
inadvertently removed from the final
rule. The FAA is also amending an
incorrect reference in § 61.65(c).
Technical Amendment
[Docket No. FAA–2006–26661; Amdt. No.
61–127]
DATES:
Background
amends chapter I of title 14, Code of
Federal Regulations as follows:
PART 61—CERTIFICATION: PILOTS,
FLIGHT INSTRUCTORS, AND GROUND
INSTRUCTORS
1. The authority citation for part 61
continues to read as follows:
■
Authority: 49 U.S.C. 106(g), 40113, 44701–
44703, 44707, 44709–44711, 45102–45103,
45301–45302.
2. Amend § 61.57 by adding
paragraphs (d)(1) and (d)(2) to read as
follows:
■
§ 61.57 Recent flight experience: Pilot in
command.
Section 61.57(d) establishes the
requirements for an instrument
proficiency check. Prior to issuance of
the 2009 final rule, § 61.57(d) contained
introductory text as well as paragraph
(d)(1), which set forth the aircraft in
which an instrument proficiency check
must be performed, and paragraph
(d)(2), which set forth those persons
who are authorized to conduct an
instrument proficiency check. In the
2009 final rule, the FAA stated in the
amendatory instructions to § 61.57(d)
that it was amending paragraph (d)
rather than the introductory text to
paragraph (d). As a result, paragraphs
(d)(1) and (d)(2) were unintentionally
removed from the final rule. The FAA
is issuing this technical amendment to
restore paragraphs (d)(1) and (d)(2) to
§ 61.57.
The FAA is also correcting a minor
error to a reference in paragraph (c) of
§ 61.65. In the 2009 final rule, the FAA
added paragraphs (e) and (f) to this
section. A corresponding change to a
cross reference in paragraph (c) that
would have accounted for these
additions was unintentionally omitted.
This technical edit will correct that
omission.
Because the changes in this technical
amendment result in no substantive
change, we find good cause exists under
5 U.S.C. 553(d)(3) to make the
amendment effective in less than 30
days.
*
List of Subjects in 14 CFR Part 61
*
Aircraft, Airmen, Aviation safety.
The Amendment
In consideration of the foregoing, the
Federal Aviation Administration
PO 00000
Frm 00001
Fmt 4700
Sfmt 4700
*
*
*
*
(d) * * *
(1) The instrument proficiency check
must be—
(i) In an aircraft that is appropriate to
the aircraft category;
(ii) For other than a glider, in a flight
simulator or flight training device that is
representative of the aircraft category; or
(iii) For a glider, in a single-engine
airplane or a glider.
(2) The instrument proficiency check
must be given by—
(i) An examiner;
(ii) A person authorized by the U.S.
Armed Forces to conduct instrument
flight tests, provided the person being
tested is a member of the U.S. Armed
Forces;
(iii) A company check pilot who is
authorized to conduct instrument flight
tests under part 121, 125, or 135 of this
chapter or subpart K of part 91 of this
chapter, and provided that both the
check pilot and the pilot being tested
are employees of that operator or
fractional ownership program manager,
as applicable;
(iv) An authorized instructor; or
(v) A person approved by the
Administrator to conduct instrument
practical tests.
*
*
*
*
*
■ 3. Amend § 61.65 by revising
paragraph (c) introductory text to read
as follows:
§ 61.65
Instrument rating requirements.
*
*
*
*
(c) Flight proficiency. A person who
applies for an instrument rating must
receive and log training from an
authorized instructor in an aircraft, or in
a flight simulator or flight training
E:\FR\FM\07APR1.SGM
07APR1
19268
Federal Register / Vol. 76, No. 67 / Thursday, April 7, 2011 / Rules and Regulations
device, in accordance with paragraph (g)
of this section, that includes the
following areas of operation:
*
*
*
*
*
Issued in Washington, DC, on April 1,
2011.
Pamela Hamilton-Powell,
Director, Office of Rulemaking.
Explanation of Changes in This Final
Rule
[FR Doc. 2011–8226 Filed 4–6–11; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9521]
RIN 1545–BG54
Reduction of Foreign Tax Credit
Limitation Categories Under Section
904(d)
Internal Revenue Service (IRS),
Treasury.
ACTION: Final regulations and removal of
temporary regulations.
AGENCY:
This document contains final
regulations that provide guidance
relating to the reduction of the number
of separate foreign tax credit limitation
categories under section 904(d) of the
Internal Revenue Code. Changes to the
applicable law were made by the
American Jobs Creation Act of 2004
(AJCA) reducing the number of section
904(d) separate categories from eight to
two, effective for taxable years
beginning after December 31, 2006. The
final regulations provide guidance
needed to comply with these changes
and affect individuals and corporations
claiming foreign tax credits.
DATES: Effective Date: These regulations
are effective on April 7, 2011.
Applicability Dates: For dates of
applicability see §§ 1.904–2(i)(3), 1.904–
4(n), 1.904–5(o)(3), 1.904–7(g)(6), and
1.904(f)–12(h)(6).
FOR FURTHER INFORMATION CONTACT:
Jeffrey L. Parry, (202) 622–3850 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
srobinson on DSKHWCL6B1PROD with RULES
Background
On December 21, 2007, a notice of
proposed rulemaking by cross-reference
to temporary regulations (REG–114126–
07) under section 904 of the Code and
temporary regulations (TD 9368) (the
2007 temporary regulations) were
published in the Federal Register (72
FR 72645) and (72 FR 72582),
respectively. Corrections to those
temporary regulations were published
VerDate Mar<15>2010
16:23 Apr 06, 2011
Jkt 223001
on March 21, 2008, in the Federal
Register (73 FR 15063). No written
comments were received. A public
hearing was not requested and none was
held. This Treasury decision adopts the
proposed regulation with the changes
discussed in this preamble.
I. Gain From the Sale of a Partnership
Interest
Section 954(c)(4), which was enacted
by the AJCA, provides a look-through
rule for sales of 25-percent-owned
partnerships. Because the definition of
passive income in section 904(d)(2)(B)
refers to section 954(c), § 1.904–
5T(h)(3)(ii) of the 2007 temporary
regulations provides that in the case of
a sale of a partnership interest by a 25percent partner, under the principles of
section 954(c)(4)(B) the income
recognized on such sale is assigned to
the separate category for general
category income, to the extent that the
gain would not be classified as foreign
personal holding company income
under the section 954(c)(4) look-through
rule. The rule has been revised to clarify
that the look-through rule applies to a
sale by any 25-percent owner of a
partnership (and not just controlled
foreign corporations that are 25-percent
partners). The language of this provision
has also been revised to be more
consistent with the language of the lookthrough rule as provided under section
954(c)(4).
II. Losses in and Losses With Respect to
the Pre-2007 Separate Category for High
Withholding Tax Interest
Section 1.904(f)–12T(h) of the 2007
temporary regulations provides
transition rules for recapture in a
taxable year beginning after December
31, 2006 (post-2006 taxable year) of an
overall foreign loss (OFL) or separate
limitation loss (SLL) in a pre-2007
separate category (as defined in § 1.904–
7T(g)(ii)) that offset U.S. source income
or income in another pre-2007 separate
category, respectively. Section 1.904(f)–
12T(h)(3) provides that to the extent a
taxpayer had an OFL or SLL at the end
of the taxpayer’s last pre-2007 taxable
year in the pre-2007 separate category
for high withholding tax interest, the
allocation of such OFL or SLL to the
taxpayer’s post-2006 separate categories
follows the taxpayer’s allocation of
excess taxes in the high withholding tax
interest loss category for section 904(c)
carryover purposes. If there were no
excess taxes in the loss category that
carried over to post-2006 taxable years,
an OFL or SLL in the pre-2007 separate
PO 00000
Frm 00002
Fmt 4700
Sfmt 4700
category for high withholding tax
interest is allocated to the post-2006
separate category for passive category
income. Similarly, § 1.904(f)–12T(h)(3)
provides that where a taxpayer had an
SLL in a pre-2007 separate category that
offset high withholding tax interest (that
is, an SLL with respect to a pre-2007
separate category for high withholding
tax interest), the SLL will be recaptured
in subsequent taxable years pro rata as
income in the post-2006 separate
categories for general category income
and passive category income based on
how the taxpayer allocated excess taxes
in the pre-2007 separate category for
high withholding tax interest. If no
excess taxes in the pre-2007 separate
category for high withholding tax
interest were carried over to post-2006
taxable years, the SLL will be
recaptured in subsequent taxable years
as income in the post-2006 separate
category for passive category income.
A question was raised as to whether
it was appropriate, in the case of a
financial services entity that had a loss
in, or a loss with respect to, a pre-2007
separate category for high withholding
tax interest, and no excess taxes in the
loss category were carried over to post2006 taxable years, that the loss be
allocated to the post-2006 separate
category for passive category income (in
the case of a loss in the pre-2007
separate category for high withholding
tax interest) or that the loss be
recaptured in subsequent taxable years
as income in the post-2006 separate
category for passive category income (in
the case of a loss with respect to a pre2007 separate category for high
withholding tax interest).
Section 904(d)(2)(C)(i), as amended by
the AJCA, provides that financial
services income is treated as general
category income in the case of a member
of a financial services group and any
other person predominantly engaged in
the active conduct of a banking,
insurance, financing or similar business
(a financial services entity). Financial
services income includes passive
income that is received or accrued by
any person predominantly engaged in
the active conduct of a banking,
insurance, financing, or similar
business, but does not include specified
passive category income. See section
904(d)(2)(D)(i)(II). Accordingly, in post2006 taxable years, income that
otherwise would be treated as passive
income (and assigned to the separate
category for passive category income)
will instead be treated as general
category income in the case of a
financial services entity.
The IRS and the Treasury Department
believe that, in the case of a financial
E:\FR\FM\07APR1.SGM
07APR1
]]>Agencies
[Federal Register Volume 76, Number 67 (Thursday, April 7, 2011)]
[Rules and Regulations]
[Pages 19267-19268]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-8226]
========================================================================
Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
Prices of new books are listed in the first FEDERAL REGISTER issue of each
week.
========================================================================
Federal Register / Vol. 76, No. 67 / Thursday, April 7, 2011 / Rules
and Regulations
[[Page 19267]]
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 61
[Docket No. FAA-2006-26661; Amdt. No. 61-127]
RIN 2120-AI86
Pilot, Flight Instructor, and Pilot School Certification;
Technical Amendment
AGENCY: Federal Aviation Administration, DOT.
ACTION: Final rule; technical amendment.
-----------------------------------------------------------------------
SUMMARY: The FAA is correcting a final rule published on August 21,
2009 (74 FR 42500). In that rule, the FAA amended its regulations to
revise the training, qualification, certification, and operating
requirements for pilots, flight instructors, ground instructors, and
pilot schools. This document reinstates two paragraphs that were
inadvertently removed in one section, and amends an out-of-date cross
reference in another section.
DATES: Effective April 7, 2011.
FOR FURTHER INFORMATION CONTACT: For technical questions concerning
this action, contact Jeffrey Smith, Airmen Certification and Training
Branch, AFS-810, General Aviation and Commercial Division, Flight
Standards Service, Federal Aviation Administration, 800 Independence
Avenue, SW., Washington, DC 20591; telephone (202) 493-4789; e-mail to
jeffrey.smith@faa.gov. For legal interpretative questions about this
final rule, contact: Anne Moore, AGC-240, Office of Chief Counsel,
Regulations Division, Federal Aviation Administration, (202) 267-3073;
e-mail to anne.moore@faa.gov.
SUPPLEMENTARY INFORMATION:
Background
On August 21, 2009, the FAA published a final rule entitled,
``Pilot, Flight Instructor, and Pilot School Certification; Final
Rule'' (74 FR 42500). That final rule revised the training,
qualification, certification, and operating requirements for pilots,
flight instructors, ground instructors, and pilot schools. The FAA is
now issuing a technical amendment to Sec. 61.57 to reinsert paragraphs
(d)(1) and (d)(2) because those paragraphs were inadvertently removed
from the final rule. The FAA is also amending an incorrect reference in
Sec. 61.65(c).
Technical Amendment
Section 61.57(d) establishes the requirements for an instrument
proficiency check. Prior to issuance of the 2009 final rule, Sec.
61.57(d) contained introductory text as well as paragraph (d)(1), which
set forth the aircraft in which an instrument proficiency check must be
performed, and paragraph (d)(2), which set forth those persons who are
authorized to conduct an instrument proficiency check. In the 2009
final rule, the FAA stated in the amendatory instructions to Sec.
61.57(d) that it was amending paragraph (d) rather than the
introductory text to paragraph (d). As a result, paragraphs (d)(1) and
(d)(2) were unintentionally removed from the final rule. The FAA is
issuing this technical amendment to restore paragraphs (d)(1) and
(d)(2) to Sec. 61.57.
The FAA is also correcting a minor error to a reference in
paragraph (c) of Sec. 61.65. In the 2009 final rule, the FAA added
paragraphs (e) and (f) to this section. A corresponding change to a
cross reference in paragraph (c) that would have accounted for these
additions was unintentionally omitted. This technical edit will correct
that omission.
Because the changes in this technical amendment result in no
substantive change, we find good cause exists under 5 U.S.C. 553(d)(3)
to make the amendment effective in less than 30 days.
List of Subjects in 14 CFR Part 61
Aircraft, Airmen, Aviation safety.
The Amendment
In consideration of the foregoing, the Federal Aviation
Administration amends chapter I of title 14, Code of Federal
Regulations as follows:
PART 61--CERTIFICATION: PILOTS, FLIGHT INSTRUCTORS, AND GROUND
INSTRUCTORS
0
1. The authority citation for part 61 continues to read as follows:
Authority: 49 U.S.C. 106(g), 40113, 44701-44703, 44707, 44709-
44711, 45102-45103, 45301-45302.
0
2. Amend Sec. 61.57 by adding paragraphs (d)(1) and (d)(2) to read as
follows:
Sec. 61.57 Recent flight experience: Pilot in command.
* * * * *
(d) * * *
(1) The instrument proficiency check must be--
(i) In an aircraft that is appropriate to the aircraft category;
(ii) For other than a glider, in a flight simulator or flight
training device that is representative of the aircraft category; or
(iii) For a glider, in a single-engine airplane or a glider.
(2) The instrument proficiency check must be given by--
(i) An examiner;
(ii) A person authorized by the U.S. Armed Forces to conduct
instrument flight tests, provided the person being tested is a member
of the U.S. Armed Forces;
(iii) A company check pilot who is authorized to conduct instrument
flight tests under part 121, 125, or 135 of this chapter or subpart K
of part 91 of this chapter, and provided that both the check pilot and
the pilot being tested are employees of that operator or fractional
ownership program manager, as applicable;
(iv) An authorized instructor; or
(v) A person approved by the Administrator to conduct instrument
practical tests.
* * * * *
0
3. Amend Sec. 61.65 by revising paragraph (c) introductory text to
read as follows:
Sec. 61.65 Instrument rating requirements.
* * * * *
(c) Flight proficiency. A person who applies for an instrument
rating must receive and log training from an authorized instructor in
an aircraft, or in a flight simulator or flight training
[[Page 19268]]
device, in accordance with paragraph (g) of this section, that includes
the following areas of operation:
* * * * *
Issued in Washington, DC, on April 1, 2011.
Pamela Hamilton-Powell,
Director, Office of Rulemaking.
[FR Doc. 2011-8226 Filed 4-6-11; 8:45 am]
BILLING CODE 4910-13-P
