Standard Instrument Approach Procedures, and Takeoff Minimums and Obstacle Departure Procedures; Miscellaneous Amendments, 22477-22480 [2012-8967]
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emcdonald on DSK29S0YB1PROD with RULES
Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations
St Mary’s, AK, St Mary’s, RNAV (GPS)
Z RWY 17, Orig, CANCELLED
St Mary’s, AK, St Mary’s, RNAV (GPS)
Z RWY 35, Orig, CANCELLED
Valdez, AK, Valdez Pioneer Field,
JMAAL TWO Graphic DP
Headland, AL, Headland Muni, RNAV
(GPS) RWY 9, Amdt 1
Headland, AL, Headland Muni, RNAV
(GPS) RWY 27, Amdt 1
Jasper, AL, Walker County-Bevill Field,
ILS OR LOC/DME RWY 27, Amdt 1
Jasper, AL, Walker County-Bevill Field,
RNAV (GPS) RWY 27, Orig
Jasper, AL, Walker County-Bevill Field,
Takeoff Minimums and Obstacle DP,
Amdt 1
Jasper, AL, Walker County-Bevill Field,
VOR/DME–A, Amdt 3
Napa, CA, Napa County, NAPAA TWO
Graphic DP
San Luis Obispo, CA, San Luis County
Rgnl, ILS RWY 11, Amdt 2
San Luis Obispo, CA, San Luis County
Rgnl, LOC RWY 11, Orig
San Luis Obispo, CA, San Luis County
Rgnl, RNAV (GPS) RWY 11, Amdt 1
Baxley, GA, Baxley Muni, NDB RWY 8,
Amdt 2
Baxley, GA, Baxley Muni, RNAV (GPS)
RWY 8, Amdt 1
Baxley, GA, Baxley Muni, RNAV (GPS)
RWY 26, Amdt 1
Baxley, GA, Baxley Muni, Takeoff
Minimums and Obstacle DP, Amdt 1
Opelousas, LA, St Landry Parish-Ahart
Field, NDB RWY 18, Amdt 3
Opelousas, LA, St Landry Parish-Ahart
Field, RNAV (GPS) RWY 18, Amdt 1
Opelousas, LA, St Landry Parish-Ahart
Field, RNAV (GPS) RWY 36, Amdt 1
Opelousas, LA, St Landry Parish-Ahart
Field, Takeoff Minimums and
Obstacle DP, Amdt 1
Beaufort, NC, Michael J. Smith Field,
NDB RWY 14, Amdt 1
Beaufort, NC, Michael J. Smith Field,
NDB RWY 21, Amdt 1
Beaufort, NC, Michael J. Smith Field,
RNAV (GPS) RWY 3, Amdt 1
Beaufort, NC, Michael J. Smith Field,
RNAV (GPS) RWY 8, Amdt 1
Beaufort, NC, Michael J. Smith Field,
RNAV (GPS) RWY 14, Amdt 1
Beaufort, NC, Michael J. Smith Field,
RNAV (GPS) RWY 32, Amdt 1
Superior, NE., Superior Muni, RNAV
(GPS) RWY 14, Orig
Superior, NE., Superior Muni, RNAV
(GPS) RWY 32, Orig
Superior, NE., Superior Muni, Takeoff
Minimums and Obstacle DP, Amdt 1
Superior, NE., Superior Muni, VOR/
DME–A, Amdt 2
Los Alamos, NM, Los Alamos, RNAV
(GPS) Y RWY 27, Amdt 1
Los Alamos, NM, Los Alamos, RNAV
(GPS) Z RWY 27, Orig
Los Alamos, NM, Los Alamos, Takeoff
Minimums and Obstacle DP, Amdt 1
VerDate Mar<15>2010
14:33 Apr 13, 2012
Jkt 226001
Wauseon, OH, Fulton County, NDB OR
GPS RWY 27, Amdt 7A, CANCELLED
Wauseon, OH, Fulton County, RNAV
(GPS) RWY 9, Orig
Wauseon, OH, Fulton County, RNAV
(GPS) RWY 27, Orig
Providence, RI, Theodore Francis Green
State, VOR RWY 5, Amdt 14
Victoria, TX, Victoria Rgnl, ILS OR
LOC/DME RWY 13L, Amdt 12
Victoria, TX, Victoria Rgnl, RNAV (GPS)
RWY 13L, Amdt 1
Victoria, TX, Victoria Rgnl, RNAV (GPS)
RWY 31R, Amdt 1
Victoria, TX, Victoria Rgnl, Takeoff
Minimums and Obstacle DP, Amdt 1
Victoria, TX, Victoria Rgnl, VOR RWY
13L, Amdt 17
Victoria, TX, Victoria Rgnl, VOR/DME
RWY 31R, Amdt 7
Seattle, WA, Boeing Field/King County
Intl, Takeoff Minimums and Obstacle
DP, Amdt 7
Toledo, WA, Ed Carlson Memorial
Field-South Lewis County, ATASY
TWO Graphic DP
Tomahawk, WI, Tomahawk Rgnl, RNAV
(GPS) RWY 9, Amdt 2
Tomahawk, WI, Tomahawk Rgnl, RNAV
(GPS) RWY 27, Amdt 2
Tomahawk, WI, Tomahawk Rgnl,
Takeoff Minimums and Obstacle DP,
Amdt 1
Tomahawk, WI, Tomahawk Rgnl, VOR/
DME–A, Amdt 1, CANCELLED
RESCINDED: On March 16, 2012 (77 FR
15576), the FAA Published an
Amendment in Docket No. 30831, Amdt
No. 3468 to Part 97 of the Federal
Aviation Regulations Under section
97.33. The following entries, effective 5
April, 2012, Are Hereby Rescinded in
Their Entirety
Orlando, FL, Executive, ILS OR LOC/
DME RWY 25, Orig.
RESCINDED: On March 28, 2012 (77 FR
18681), the FAA Published an
Amendment in Docket No. 30833, Amdt
No. 3470 to Part 97 of the Federal
Aviation Regulations Under section
97.33. The following entries, effective 3
May, 2012, Are Hereby Rescinded in
Their Entirety
Pocatello, ID, Pocatello Rgnl, VOR RWY
3, Amdt 17.
RESCINDED: On March 28, 2012 (77 FR
18681), the FAA Published an
Amendment in Docket No. 30833, Amdt
No. 3470 to Part 97 of the Federal
Aviation Regulations Under section
97.33. The following entries, effective
31 May, 2012, Are Hereby Rescinded in
Their Entirety
Lake Havasu City, AZ, Lake Havasu
City, Takeoff Minimums and Obstacle
DP, Amdt 2
PO 00000
Frm 00015
Fmt 4700
Sfmt 4700
22477
Lake Havasu City, AZ, Lake Havasu
City, VOR/DME–A, Amdt 1.
[FR Doc. 2012–8964 Filed 4–13–12; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 97
[Docket No. 30836; Amdt. No. 3473]
Standard Instrument Approach
Procedures, and Takeoff Minimums
and Obstacle Departure Procedures;
Miscellaneous Amendments
Federal Aviation
Administration (FAA), DOT.
ACTION: Final rule.
AGENCY:
This rule establishes, amends,
suspends, or revokes Standard
Instrument Approach Procedures
(SIAPs) and associated Takeoff
Minimums and Obstacle Departure
Procedures for operations at certain
airports. These regulatory actions are
needed because of the adoption of new
or revised criteria, or because of changes
occurring in the National Airspace
System, such as the commissioning of
new navigational facilities, adding new
obstacles, or changing air traffic
requirements. These changes are
designed to provide safe and efficient
use of the navigable airspace and to
promote safe flight operations under
instrument flight rules at the affected
airports.
SUMMARY:
This rule is effective April 16,
2012. The compliance date for each
SIAP, associated Takeoff Minimums,
and ODP is specified in the amendatory
provisions.
The incorporation by reference of
certain publications listed in the
regulations is approved by the Director
of the Federal Register as of April 16,
2012.
DATES:
Availability of matter
incorporated by reference in the
amendment is as follows:
For Examination—
1. FAA Rules Docket, FAA
Headquarters Building, 800
Independence Avenue SW.,
Washington, DC 20591;
2. The FAA Regional Office of the
region in which the affected airport is
located;
3. The National Flight Procedures
Office, 6500 South MacArthur Blvd.,
Oklahoma City, OK 73169 or
4. The National Archives and Records
Administration (NARA). For
information on the availability of this
ADDRESSES:
E:\FR\FM\16APR1.SGM
16APR1
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Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations
material at NARA, call 202–741–6030,
or go to: https://www.archives.gov/
federal_register/
code_of_federal_regulations/
ibr_locations.html.
Availability—All SIAPs are available
online free of charge. Visit nfdc.faa.gov
to register. Additionally, individual
SIAP and Takeoff Minimums and ODP
copies may be obtained from:
1.FAA Public Inquiry Center (APA–
200), FAA Headquarters Building, 800
Independence Avenue SW.,
Washington, DC 20591; or
2.The FAA Regional Office of the
region in which the affected airport is
located.
FOR FURTHER INFORMATION CONTACT:
Richard A. Dunham III, Flight Procedure
Standards Branch (AFS–420) Flight
Technologies and Programs Division,
Flight Standards Service, Federal
Aviation Administration, Mike
Monroney Aeronautical Center, 6500
South MacArthur Blvd., Oklahoma City,
OK 73169 (Mail Address: P.O. Box
25082 Oklahoma City, OK 73125)
telephone: (405) 954–4164.
SUPPLEMENTARY INFORMATION: This rule
amends Title 14, Code of Federal
Regulations, Part 97 (14 CFR part 97) by
amending the referenced SIAPs. The
complete regulatory description of each
SIAP is listed on the appropriate FAA
Form 8260, as modified by the National
Flight Data Center (FDC)/Permanent
Notice to Airmen (P–NOTAM), and is
incorporated by reference in the
amendment under 5 U.S.C. 552(a), 1
CFR part 51, and § 97.20 of Title 14 of
the Code of Federal Regulations.
The large number of SIAPs, their
complex nature, and the need for a
special format make their verbatim
publication in the Federal Register
expensive and impractical. Further,
airmen do not use the regulatory text of
the SIAPs, but refer to their graphic
depiction on charts printed by
publishers of aeronautical materials.
Thus, the advantages of incorporation
by reference are realized and
publication of the complete description
of each SIAP contained in FAA form
AIRAC date
State
documents is unnecessary. This
amendment provides the affected CFR
sections and specifies the types of SIAP
and the corresponding effective dates.
This amendment also identifies the
airport and its location, the procedure
and the amendment number.
The Rule
This amendment to 14 CFR part 97 is
effective upon publication of each
separate SIAP as amended in the
transmittal. For safety and timeliness of
change considerations, this amendment
incorporates only specific changes
contained for each SIAP as modified by
FDC/P–NOTAMs.
The SIAPs, as modified by FDC P–
NOTAM, and contained in this
amendment are based on the criteria
contained in the U.S. Standard for
Terminal Instrument Procedures
(TERPS). In developing these changes to
SIAPs, the TERPS criteria were applied
only to specific conditions existing at
the affected airports. All SIAP
amendments in this rule have been
previously issued by the FAA in a FDC
NOTAM as an emergency action of
immediate flight safety relating directly
to published aeronautical charts. The
circumstances which created the need
for all these SIAP amendments requires
making them effective in less than 30
days.
Because of the close and immediate
relationship between these SIAPs and
safety in air commerce, I find that notice
and public procedure before adopting
these SIAPs are impracticable and
contrary to the public interest and,
where applicable, that good cause exists
for making these SIAPs effective in less
than 30 days.
Conclusion
The FAA has determined that this
regulation only involves an established
body of technical regulations for which
frequent and routine amendments are
necessary to keep them operationally
current. It, therefore— (1) Is not a
‘‘significant regulatory action’’ under
Executive Order 12866; (2) is not a
City
Airport
‘‘significant rule’’ under DOT regulatory
Policies and Procedures (44 FR 11034;
February 26, 1979); and (3) does not
warrant preparation of a regulatory
evaluation as the anticipated impact is
so minimal. For the same reason, the
FAA certifies that this amendment will
not have a significant economic impact
on a substantial number of small entities
under the criteria of the Regulatory
Flexibility Act.
List of Subjects in 14 CFR Part 97
Air Traffic Control, Airports,
Incorporation by reference, and
Navigation (Air).
Issued in Washington, DC, on March 30,
2012.
John McGraw,
Deputy Director, Flight Standards Service.
Adoption of the Amendment
Accordingly, pursuant to the
authority delegated to me, Title 14,
Code of Federal regulations, Part 97, 14
CFR part 97, is amended by amending
Standard Instrument Approach
Procedures, effective at 0901 UTC on
the dates specified, as follows:
PART 97—STANDARD INSTRUMENT
APPROACH PROCEDURES
1. The authority citation for part 97
continues to read as follows:
■
Authority: 49 U.S.C. 106(g), 40103, 40106,
40113, 40114, 40120, 44502, 44514, 44701,
44719, 44721–44722.
§§ 97.23, 97.25, 97.27, 97.29, 97.31, 97.33,
97.35 [Amended]
2. Part 97 is amended to read as
follows:
By amending: § 97.23 VOR, VOR/
DME, VOR or TACAN, and VOR/DME
or TACAN; § 97.25 LOC, LOC/DME,
LDA, LDA/DME, SDF, SDF/DME;
§ 97.27 NDB, NDB/DME; § 97.29 ILS,
ILS/DME, MLS, MLS/DME, MLS/RNAV;
§ 97.31 RADAR SIAPs; § 97.33 RNAV
SIAPs; and § 97.35 COPTER SIAPs,
Identified as follows:
■
* * * Effective Upon Publication
FDC No.
FDC Date
IA
Sioux City .........................
Sioux Gateway/Col. Bud
Day Field.
2/8304
3/20/12
3–May–12 ..........
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3–May–12 ..........
CA
San Francisco ..................
San Francisco Intl ............
2/1235
3/20/12
3–May–12 ..........
FL
Miami ................................
Miami Intl ..........................
2/2210
3/19/12
3–May–12 ..........
MS
Jackson ............................
Jackson-Evers Intl ............
2/2509
3/19/12
3–May–12 ..........
MS
Jackson ............................
Jackson-Evers Intl ............
2/2511
3/19/12
3–May–12 ..........
MS
Jackson ............................
Jackson-Evers Intl ............
2/2513
3/19/12
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Subject
This NOTAM, published in
TL 12–09, is hereby rescinded in its entirety.
RNAV (RNP) Y RWY
28R, Orig-C
RNAV (GPS) Z RWY 26L,
Amdt 1
RNAV (GPS) RWY 16R,
Amdt 1
RNAV (GPS) RWY 34R,
Amdt 1
ILS OR LOC RWY 34L,
Amdt 5A
22479
Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations
AIRAC date
State
City
Airport
FDC No.
FDC Date
MS
Jackson ............................
Jackson-Evers Intl ............
2/2518
3/19/12
3–May–12 ..........
CA
Palo Alto ...........................
3/19/12
..........
..........
..........
..........
SC
SC
SC
GA
Allendale ..........................
Allendale ..........................
Allendale ..........................
Atlanta ..............................
2/3399
2/3400
2/3402
2/3814
3/20/12
3/20/12
3/20/12
3/19/12
3–May–12 ..........
AL
Huntsville ..........................
Palo Alto Arpt of Santa
Clara Co..
Allendale County ..............
Allendale County ..............
Allendale County ..............
Fulton County AirportBrown Field.
Huntsville Intl—Carl T
Jones Field.
2/3358
3–May–12
3–May–12
3–May–12
3–May–12
2/4557
3/19/12
3–May–12 ..........
GA
Atlanta ..............................
Atlanta/Hartsfield-Jackson
Atlanta Intl.
2/4558
3/19/12
3–May–12 ..........
GA
Atlanta ..............................
Atlanta/Hartsfield-Jackson
Atlanta Intl.
2/4559
3/19/12
3–May–12 ..........
IL
Marion ..............................
Williamson County Rgnl ...
2/4638
3/19/12
3–May–12
3–May–12
3–May–12
3–May–12
IL
IL
IL
IL
Marion
Marion
Marion
Marion
Williamson
Williamson
Williamson
Williamson
...
...
...
...
2/4639
2/4640
2/4641
2/4642
3/19/12
3/19/12
3/19/12
3/19/12
3–May–12 ..........
NC
Burlington .........................
Burlington-Alamance Rgnl
2/5508
3/9/12
3–May–12 ..........
WY
Cheyenne .........................
3/20/12
AZ
Phoenix ............................
Cheyenne Rgnl/Jerry
Olson Field.
Phoenix Sky Harbor Intl ...
2/5840
3–May–12 ..........
2/5854
3/22/12
3–May–12 ..........
AZ
Phoenix ............................
Phoenix Sky Harbor Intl ...
2/5857
3/22/12
3–May–12 ..........
DC
Washington ......................
Washington Dulles Intl .....
2/6475
3/19/12
3–May–12 ..........
IA
Sioux City .........................
3/20/12
FL
Miami ................................
Sioux Gateway/Col. Bud
Day Field.
Miami Intl ..........................
2/6534
3–May–12 ..........
2/6842
3/19/12
3–May–12 ..........
DC
Washington ......................
Washington Dulles Intl .....
2/7130
3/19/12
3–May–12 ..........
DC
Washington ......................
Washington Dulles Intl .....
2/7131
3/19/12
3–May–12 ..........
DC
Washington ......................
Washington Dulles Intl .....
2/7136
3/19/12
3–May–12 ..........
3–May–12 ..........
3–May–12 ..........
TN
GA
GA
Waverly ............................
Athens ..............................
Athens ..............................
Humphreys County ..........
Athens/Ben Epps .............
Athens/Ben Epps .............
2/8155
2/9279
2/9283
3/20/12
3/19/12
3/19/12
3–May–12 ..........
3–May–12 ..........
GA
GA
Athens ..............................
Athens ..............................
Athens/Ben Epps .............
Athens/Ben Epps .............
2/9284
2/9285
3/19/12
3/19/12
3–May–12 ..........
GA
Athens ..............................
Athens/Ben Epps .............
2/9286
3/19/12
3–May–12 ..........
3–May–12 ..........
3–May–12 ..........
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3–May–12 ..........
GA
GA
GA
Athens ..............................
Athens ..............................
Athens ..............................
Athens/Ben Epps .............
Athens/Ben Epps .............
Athens/Ben Epps .............
2/9287
2/9290
2/9291
3/19/12
3/19/12
3/19/12
..........
..........
..........
..........
VerDate Mar<15>2010
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..............................
..............................
..............................
..............................
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County
County
County
County
Fmt 4700
Rgnl
Rgnl
Rgnl
Rgnl
Sfmt 9990
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16APR1
Subject
RNAV (GPS) RWY 34L,
Amdt 2
Takeoff Minimums and
Obstacle DP, Orig
GPS RWY 17, Orig-B
GPS RWY 35, Amdt 1A
VOR OR GPS A, Amdt 5A
NDB RWY 8, Amdt 3A
ILS OR LOC RWY 18R,
ILS RWY 18R (CAT II),
Amdt 24B
ILS OR LOC RWY 9R,
ILS RWY 9R (CAT II),
ILS RWY 9R (CAT III),
Amdt 17C
ILS PRM RWY 9R (Sim.
Close Parallel), ILS
PRM RWY 9R (CAT II)
(Sim. Close Parallel),
ILS PRM RWY 9R
(CAT III) (Sim. Close
Parallel), Orig-B
RNAV (GPS) RWY 20,
Orig-A
NDB RWY 20, Amdt 10A
VOR RWY 20, Amdt 17A
VOR RWY 2, Amdt 13A
RNAV (GPS) RWY 2,
Orig-A
ILS OR LOC/NDB RWY 6,
Amdt 1
RADAR–1, Amdt 1B
ILS OR LOC RWY 8,
Orig-C
ILS OR LOC RWY 26,
Orig-D
ILS OR LOC RWY 1R,
Amdt 24A
NDB RWY 13, Amdt 15C
Takeoff Minimums and
Obstacle DP, Amdt 17
ILS RWY 1L (CAT II),
Amdt 1A
ILS OR LOC/DME RWY
1L, Amdt 1A
ILS RWY 1L (CAT III),
Amdt 1A
NDB RWY 21, Amdt 3B
RNAV (GPS) RWY 2, Orig
ILS OR LOC/DME RWY
27, Amdt 1
NDB RWY 27, Amdt 1
RNAV (GPS) RWY 20,
Orig
RNAV (GPS) RWY 27,
Orig
VOR RWY 2, Amdt 11A
RNAV (GPS) RWY 9, Orig
VOR RWY 27, Amdt 12
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Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations
final regulations apply to multiple-party
financing arrangements that are effected
through disregarded entities, and are
necessary in order to determine which
of those arrangements should be
recharacterized as a conduit financing
arrangement.
DATES: This correction is effective on
April 16, 2012 and is applicable on
December 9, 2011.
FOR FURTHER INFORMATION CONTACT:
Quyen P. Huynh, (202) 622–3880 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
[FR Doc. 2012–8967 Filed 4–13–12; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9562]
RIN 1545–BH77
Conduit Financing Arrangements;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains a
correction to final regulations (TD 9562)
that were published in the Federal
Register on Friday, December 9, 2011
(76 FR 76895) providing guidance on
conduit financing arrangements. The
SUMMARY:
Background
The final regulation (TD 9562) that is
the subject of this correction is under
section 881 of the Internal Revenue
Code.
Need for Correction
As published, TD 9562 contains errors
that may prove to be misleading and is
in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
§ 1.881–3
[Amended]
Par. 2. For each entry in the table in
the ‘‘Section’’ column, remove the
language in the ‘‘Remove’’ column and
add in its place the language in the
‘‘Add’’ column as set forth below:
■
Section
Remove
Last sentence of paragraph (a)(2)(i)(A) .........................................................................
Last sentence of paragraph (a)(2)(i)(B) .........................................................................
Last sentence of paragraph (a)(3)(ii)(E)(2)(ii) ...............................................................
Last sentence of paragraph (a)(4)(ii)(B) ........................................................................
Last sentence of paragraph (b)(1) .................................................................................
Last sentence of paragraph (b)(2)(i) .............................................................................
Last sentence of paragraph (b)(2)(iii) ............................................................................
Last sentence of paragraph (b)(2)(iv) ............................................................................
Last sentence of paragraph (b)(3)(i) .............................................................................
Last sentence of paragraph (d)(1)(i) .............................................................................
Next to last sentence of paragraph (d)(1)(ii)(A) ............................................................
Paragraph (e), Example 21, paragraph (i) ....................................................................
Paragraph (e), Example 21, paragraph (ii) ...................................................................
Paragraph (e), Example 23, paragraph (i) ....................................................................
Paragraph (e), Example 24, paragraph (i) ....................................................................
Examples 1, 2, 3 ................
Examples 4 and 5 ..............
Example 6 ..........................
Examples 7 and 8 ..............
Examples 11 and 12 ..........
Examples 13, 14 and 15 ....
Example 16 ........................
Example 17 ........................
Examples 21, 22 and 23 ....
Example 24 ........................
Example 25 ........................
Example 19 ........................
Example 20 ........................
Example 21 ........................
Example 21 ........................
Treena V. Garrett,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel, (Procedure
and Administration).
[FR Doc. 2012–8993 Filed 4–13–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9583]
emcdonald on DSK29S0YB1PROD with RULES
RIN 1545–BI92
Guidance Under Section 267(f);
Deferral of Loss on Transactions
Between Members of a Controlled
Group
VerDate Mar<15>2010
14:33 Apr 13, 2012
Jkt 226001
Final regulations.
This document contains final
regulations concerning the deferral of
losses on the sale or exchange of
property between members of a
controlled group and provides guidance
as to the time for taking into account
those losses. These regulations affect
corporations that are members of a
controlled group.
DATES: Effective Date: These regulations
are effective on April 16, 2012.
FOR FURTHER INFORMATION CONTACT:
Amie Colwell Breslow (202) 622–7530
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Section 267(a)(1) provides that no
deduction shall be allowed for any loss
on the sale or exchange of property
between certain related persons. Section
267(f)(2) contains an exception for a loss
PO 00000
Frm 00018
Fmt 4700
Sfmt 4700
Add
Examples 1, 2, 3 and 4.
Examples 5 and 6.
Example 7.
Examples 8 and 9.
Examples 12 and 13.
Examples 14, 15 and 16.
Example 17.
Example 18.
Examples 22, 23 and 24.
Example 25.
Example 26.
Example 20.
Example 21.
Example 22.
Example 22.
on the sale or exchange of property
between members of a controlled group.
For this purpose, ‘‘controlled group’’
has the meaning given to such term in
section 1563(a) except that ‘‘more than
50 percent’’ is substituted for ‘‘at least
80 percent’’ each place it appears. In the
case of a sale or exchange of loss
property between members of a
controlled group, the loss is deferred
rather than disallowed. Under section
267(f)(2)(B), the loss is deferred until the
property is transferred outside of the
controlled group and there would be
recognition of loss under consolidated
return principles or until such other
time as may be prescribed in
regulations.
The regulations under section 267(f)
provide that the timing principles for
intercompany sales or exchanges
between members of a consolidated
group (see generally § 1.1502–13(c)(2))
apply to sales or exchanges of property
E:\FR\FM\16APR1.SGM
16APR1
Agencies
[Federal Register Volume 77, Number 73 (Monday, April 16, 2012)]
[Rules and Regulations]
[Pages 22477-22480]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-8967]
-----------------------------------------------------------------------
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 97
[Docket No. 30836; Amdt. No. 3473]
Standard Instrument Approach Procedures, and Takeoff Minimums and
Obstacle Departure Procedures; Miscellaneous Amendments
AGENCY: Federal Aviation Administration (FAA), DOT.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This rule establishes, amends, suspends, or revokes Standard
Instrument Approach Procedures (SIAPs) and associated Takeoff Minimums
and Obstacle Departure Procedures for operations at certain airports.
These regulatory actions are needed because of the adoption of new or
revised criteria, or because of changes occurring in the National
Airspace System, such as the commissioning of new navigational
facilities, adding new obstacles, or changing air traffic requirements.
These changes are designed to provide safe and efficient use of the
navigable airspace and to promote safe flight operations under
instrument flight rules at the affected airports.
DATES: This rule is effective April 16, 2012. The compliance date for
each SIAP, associated Takeoff Minimums, and ODP is specified in the
amendatory provisions.
The incorporation by reference of certain publications listed in
the regulations is approved by the Director of the Federal Register as
of April 16, 2012.
ADDRESSES: Availability of matter incorporated by reference in the
amendment is as follows:
For Examination--
1. FAA Rules Docket, FAA Headquarters Building, 800 Independence
Avenue SW., Washington, DC 20591;
2. The FAA Regional Office of the region in which the affected
airport is located;
3. The National Flight Procedures Office, 6500 South MacArthur
Blvd., Oklahoma City, OK 73169 or
4. The National Archives and Records Administration (NARA). For
information on the availability of this
[[Page 22478]]
material at NARA, call 202-741-6030, or go to: https://www.archives.gov/federal_register/code_of_federal_regulations/ibr_locations.html.
Availability_All SIAPs are available online free of charge. Visit
nfdc.faa.gov to register. Additionally, individual SIAP and Takeoff
Minimums and ODP copies may be obtained from:
1.FAA Public Inquiry Center (APA-200), FAA Headquarters Building,
800 Independence Avenue SW., Washington, DC 20591; or
2.The FAA Regional Office of the region in which the affected
airport is located.
FOR FURTHER INFORMATION CONTACT: Richard A. Dunham III, Flight
Procedure Standards Branch (AFS-420) Flight Technologies and Programs
Division, Flight Standards Service, Federal Aviation Administration,
Mike Monroney Aeronautical Center, 6500 South MacArthur Blvd., Oklahoma
City, OK 73169 (Mail Address: P.O. Box 25082 Oklahoma City, OK 73125)
telephone: (405) 954-4164.
SUPPLEMENTARY INFORMATION: This rule amends Title 14, Code of Federal
Regulations, Part 97 (14 CFR part 97) by amending the referenced SIAPs.
The complete regulatory description of each SIAP is listed on the
appropriate FAA Form 8260, as modified by the National Flight Data
Center (FDC)/Permanent Notice to Airmen (P-NOTAM), and is incorporated
by reference in the amendment under 5 U.S.C. 552(a), 1 CFR part 51, and
Sec. 97.20 of Title 14 of the Code of Federal Regulations.
The large number of SIAPs, their complex nature, and the need for a
special format make their verbatim publication in the Federal Register
expensive and impractical. Further, airmen do not use the regulatory
text of the SIAPs, but refer to their graphic depiction on charts
printed by publishers of aeronautical materials. Thus, the advantages
of incorporation by reference are realized and publication of the
complete description of each SIAP contained in FAA form documents is
unnecessary. This amendment provides the affected CFR sections and
specifies the types of SIAP and the corresponding effective dates. This
amendment also identifies the airport and its location, the procedure
and the amendment number.
The Rule
This amendment to 14 CFR part 97 is effective upon publication of
each separate SIAP as amended in the transmittal. For safety and
timeliness of change considerations, this amendment incorporates only
specific changes contained for each SIAP as modified by FDC/P-NOTAMs.
The SIAPs, as modified by FDC P-NOTAM, and contained in this
amendment are based on the criteria contained in the U.S. Standard for
Terminal Instrument Procedures (TERPS). In developing these changes to
SIAPs, the TERPS criteria were applied only to specific conditions
existing at the affected airports. All SIAP amendments in this rule
have been previously issued by the FAA in a FDC NOTAM as an emergency
action of immediate flight safety relating directly to published
aeronautical charts. The circumstances which created the need for all
these SIAP amendments requires making them effective in less than 30
days.
Because of the close and immediate relationship between these SIAPs
and safety in air commerce, I find that notice and public procedure
before adopting these SIAPs are impracticable and contrary to the
public interest and, where applicable, that good cause exists for
making these SIAPs effective in less than 30 days.
Conclusion
The FAA has determined that this regulation only involves an
established body of technical regulations for which frequent and
routine amendments are necessary to keep them operationally current.
It, therefore-- (1) Is not a ``significant regulatory action'' under
Executive Order 12866; (2) is not a ``significant rule'' under DOT
regulatory Policies and Procedures (44 FR 11034; February 26, 1979);
and (3) does not warrant preparation of a regulatory evaluation as the
anticipated impact is so minimal. For the same reason, the FAA
certifies that this amendment will not have a significant economic
impact on a substantial number of small entities under the criteria of
the Regulatory Flexibility Act.
List of Subjects in 14 CFR Part 97
Air Traffic Control, Airports, Incorporation by reference, and
Navigation (Air).
Issued in Washington, DC, on March 30, 2012.
John McGraw,
Deputy Director, Flight Standards Service.
Adoption of the Amendment
Accordingly, pursuant to the authority delegated to me, Title 14,
Code of Federal regulations, Part 97, 14 CFR part 97, is amended by
amending Standard Instrument Approach Procedures, effective at 0901 UTC
on the dates specified, as follows:
PART 97--STANDARD INSTRUMENT APPROACH PROCEDURES
0
1. The authority citation for part 97 continues to read as follows:
Authority: 49 U.S.C. 106(g), 40103, 40106, 40113, 40114, 40120,
44502, 44514, 44701, 44719, 44721-44722.
Sec. Sec. 97.23, 97.25, 97.27, 97.29, 97.31, 97.33, 97.35 [Amended]
0
2. Part 97 is amended to read as follows:
By amending: Sec. 97.23 VOR, VOR/DME, VOR or TACAN, and VOR/DME or
TACAN; Sec. 97.25 LOC, LOC/DME, LDA, LDA/DME, SDF, SDF/DME; Sec.
97.27 NDB, NDB/DME; Sec. 97.29 ILS, ILS/DME, MLS, MLS/DME, MLS/RNAV;
Sec. 97.31 RADAR SIAPs; Sec. 97.33 RNAV SIAPs; and Sec. 97.35 COPTER
SIAPs, Identified as follows:
* * * Effective Upon Publication
----------------------------------------------------------------------------------------------------------------
AIRAC date State City Airport FDC No. FDC Date Subject
----------------------------------------------------------------------------------------------------------------
3-May-12............. IA Sioux City...... Sioux Gateway/ 2/8304 3/20/12 This NOTAM,
Col. Bud Day published in
Field. TL 12-09, is
hereby
rescinded in
its entirety.
3-May-12............. CA San Francisco... San Francisco 2/1235 3/20/12 RNAV (RNP) Y
Intl. RWY 28R, Orig-
C
3-May-12............. FL Miami........... Miami Intl..... 2/2210 3/19/12 RNAV (GPS) Z
RWY 26L, Amdt
1
3-May-12............. MS Jackson......... Jackson-Evers 2/2509 3/19/12 RNAV (GPS) RWY
Intl. 16R, Amdt 1
3-May-12............. MS Jackson......... Jackson-Evers 2/2511 3/19/12 RNAV (GPS) RWY
Intl. 34R, Amdt 1
3-May-12............. MS Jackson......... Jackson-Evers 2/2513 3/19/12 ILS OR LOC RWY
Intl. 34L, Amdt 5A
[[Page 22479]]
3-May-12............. MS Jackson......... Jackson-Evers 2/2518 3/19/12 RNAV (GPS) RWY
Intl. 34L, Amdt 2
3-May-12............. CA Palo Alto....... Palo Alto Arpt 2/3358 3/19/12 Takeoff
of Santa Clara Minimums and
Co.. Obstacle DP,
Orig
3-May-12............. SC Allendale....... Allendale 2/3399 3/20/12 GPS RWY 17,
County. Orig-B
3-May-12............. SC Allendale....... Allendale 2/3400 3/20/12 GPS RWY 35,
County. Amdt 1A
3-May-12............. SC Allendale....... Allendale 2/3402 3/20/12 VOR OR GPS A,
County. Amdt 5A
3-May-12............. GA Atlanta......... Fulton County 2/3814 3/19/12 NDB RWY 8, Amdt
Airport-Brown 3A
Field.
3-May-12............. AL Huntsville...... Huntsville 2/4557 3/19/12 ILS OR LOC RWY
Intl--Carl T 18R, ILS RWY
Jones Field. 18R (CAT II),
Amdt 24B
3-May-12............. GA Atlanta......... Atlanta/ 2/4558 3/19/12 ILS OR LOC RWY
Hartsfield- 9R, ILS RWY 9R
Jackson (CAT II), ILS
Atlanta Intl. RWY 9R (CAT
III), Amdt 17C
3-May-12............. GA Atlanta......... Atlanta/ 2/4559 3/19/12 ILS PRM RWY 9R
Hartsfield- (Sim. Close
Jackson Parallel), ILS
Atlanta Intl. PRM RWY 9R
(CAT II) (Sim.
Close
Parallel), ILS
PRM RWY 9R
(CAT III)
(Sim. Close
Parallel),
Orig-B
3-May-12............. IL Marion.......... Williamson 2/4638 3/19/12 RNAV (GPS) RWY
County Rgnl. 20, Orig-A
3-May-12............. IL Marion.......... Williamson 2/4639 3/19/12 NDB RWY 20,
County Rgnl. Amdt 10A
3-May-12............. IL Marion.......... Williamson 2/4640 3/19/12 VOR RWY 20,
County Rgnl. Amdt 17A
3-May-12............. IL Marion.......... Williamson 2/4641 3/19/12 VOR RWY 2, Amdt
County Rgnl. 13A
3-May-12............. IL Marion.......... Williamson 2/4642 3/19/12 RNAV (GPS) RWY
County Rgnl. 2, Orig-A
3-May-12............. NC Burlington...... Burlington- 2/5508 3/9/12 ILS OR LOC/NDB
Alamance Rgnl. RWY 6, Amdt 1
3-May-12............. WY Cheyenne........ Cheyenne Rgnl/ 2/5840 3/20/12 RADAR-1, Amdt
Jerry Olson 1B
Field.
3-May-12............. AZ Phoenix......... Phoenix Sky 2/5854 3/22/12 ILS OR LOC RWY
Harbor Intl. 8, Orig-C
3-May-12............. AZ Phoenix......... Phoenix Sky 2/5857 3/22/12 ILS OR LOC RWY
Harbor Intl. 26, Orig-D
3-May-12............. DC Washington...... Washington 2/6475 3/19/12 ILS OR LOC RWY
Dulles Intl. 1R, Amdt 24A
3-May-12............. IA Sioux City...... Sioux Gateway/ 2/6534 3/20/12 NDB RWY 13,
Col. Bud Day Amdt 15C
Field.
3-May-12............. FL Miami........... Miami Intl..... 2/6842 3/19/12 Takeoff
Minimums and
Obstacle DP,
Amdt 17
3-May-12............. DC Washington...... Washington 2/7130 3/19/12 ILS RWY 1L (CAT
Dulles Intl. II), Amdt 1A
3-May-12............. DC Washington...... Washington 2/7131 3/19/12 ILS OR LOC/DME
Dulles Intl. RWY 1L, Amdt
1A
3-May-12............. DC Washington...... Washington 2/7136 3/19/12 ILS RWY 1L (CAT
Dulles Intl. III), Amdt 1A
3-May-12............. TN Waverly......... Humphreys 2/8155 3/20/12 NDB RWY 21,
County. Amdt 3B
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9279 3/19/12 RNAV (GPS) RWY
2, Orig
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9283 3/19/12 ILS OR LOC/DME
RWY 27, Amdt 1
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9284 3/19/12 NDB RWY 27,
Amdt 1
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9285 3/19/12 RNAV (GPS) RWY
20, Orig
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9286 3/19/12 RNAV (GPS) RWY
27, Orig
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9287 3/19/12 VOR RWY 2, Amdt
11A
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9290 3/19/12 RNAV (GPS) RWY
9, Orig
3-May-12............. GA Athens.......... Athens/Ben Epps 2/9291 3/19/12 VOR RWY 27,
Amdt 12
----------------------------------------------------------------------------------------------------------------
[[Page 22480]]
[FR Doc. 2012-8967 Filed 4-13-12; 8:45 am]
BILLING CODE 4910-13-P