Publication of Iran General License D-1, 13736-13739 [2014-05210]
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emcdonald on DSK67QTVN1PROD with NOTICES
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Federal Register / Vol. 79, No. 47 / Tuesday, March 11, 2014 / Notices
Even if the user fails to read the
information label due to the reduced
font size, there would be no adverse
safety consequence. The service
pressure of the subject CNG tanks is
3,600 psi. There is no risk of overpressuring these tanks since CNG filling
stations are required to shutoff at 3,600
psi, per ANSI/IAS NGV 4.2–1999 CSA
12.52–M99(R09). Accordingly, there is
no risk of a fuel leak.
Even if the shutoff function on a
filling station were to malfunction, all
CNG tanks on the affected vehicles are
equipped with pressure-relief devices
designed to deploy at 5,400 psi, which
is below the burst pressure of the tank
itself.
With regard to under-pressure (underfill) potential, all affected vehicles are
equipped with a CNG fuel gauge in the
instrument cluster to inform the driver
of the fuel level. While some drivers
may estimate the driving range
associated with a full fill, most drivers
typically rely on fuel gauges, not
anticipated range, to determine when to
refuel. Some CNG filling stations,
primarily in Canada, are designed to
shutoff at 3,000 psi, which is below the
3,600 psi service pressure of the affected
CNG tanks. However, regardless of
whether the CNG tanks on the affected
vehicles start out full (3,600 psi) or 83%
full (3,000 psi), the driver has ample
opportunity to monitor the fuel gauge
and refuel prior to the CNG being
depleted. Additionally, the owner
manual instructs that ‘‘the fuel gauge
has been calibrated to display full at
approximately 24 800 kPa (3,600 psi)
. . .’’
Finally, there is no risk that a
customer would attempt to fuel the CNG
tanks from a conventional gasoline
pump. The fueling nozzle and filling
port for CNG are completely distinct
from the corresponding nozzle and port
used for gasoline, and the distinctions
are obvious. In the extraordinary event
that a user attempted to connect a
conventional gasoline nozzle to the CNG
fueling valve, it would be immediately
apparent that the mismatched gasoline
nozzle does not attach to or work with
the CNG valve.
GM also asserts that owners and
operators of CNG vehicles (the large
majority being fleet purchasers) are well
aware that their vehicles use a nonconventional fuel, and are attuned to the
unique characteristics associated with
CNG use, such as service pressure, and
tank inspection and replacement
provisions. These aspects of the CNG
fuel system are likely known to owners
when or even before they purchase the
CNG vehicle, and in any event are easily
obtained for the subject vehicles from
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the labels at the fueling port, from the
vehicle owner’s manuals, and/or from
the labels on the CNG tanks themselves.
As mentioned above, the information is
provided in the owner’s manual.
In addition, GM stated its belief that
NHTSA has previously granted petitions
for labeling related inconsequential
noncompliances that GM believes can
be applied to a decision on its petition.
GM informed NHTSA that it is not
aware of any crashes, injuries or
customer complaints associated with
this condition.
GM also informed NHTSA that it has
corrected the noncompliance for all
future production.
In summation, GM believes that the
described noncompliance of the subject
vehicles is inconsequential to motor
vehicle safety, and that its petition, to
exempt from providing recall
notification of noncompliance as
required by 49 U.S.C. 30118 and
remedying the recall noncompliance as
required by 49 U.S.C. 30120 should be
granted.
NHTSA notes that the statutory
provisions (49 U.S.C. 30118(d) and
30120(h)) that permit manufacturers to
file petitions for a determination of
inconsequentiality allow NHTSA to
exempt manufacturers only from the
duties found in sections 30118 and
30120, respectively, to notify owners,
purchasers, and dealers of a defect or
noncompliance and to remedy the
defect or noncompliance. Therefore, any
decision on this petition only applies to
the subject noncompliant vehicles that
GM no longer controlled at the time it
determined that the noncompliance
existed. However, any decision on this
petition does not relieve motor vehicle
distributors and dealers of the
prohibitions on the sale, offer for sale,
or introduction or delivery for
introduction into interstate commerce of
the noncompliant motor vehicles under
their control after GM notified them that
the subject noncompliance existed.
Authority: 49 U.S.C. 30118, 30120:
delegations of authority at 49 CFR 1.95 and
501.8.
Claude H. Harris,
Director, Office of Vehicle Safety Compliance.
[FR Doc. 2014–05185 Filed 3–10–14; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Publication of Iran General License D–
1
Office of Foreign Assets
Control, Treasury.
AGENCY:
PO 00000
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ACTION:
Notice, publication of general
license.
The Department of the
Treasury’s Office of Foreign Assets
Control (‘‘OFAC’’) is publishing General
License D–1 issued under the Iranian
transactions sanctions program on
February 7, 2014. General License D–1
authorizes the exportation,
reexportation, or provision to Iran of
certain services, software, and hardware
incident to personal communications,
subject to certain limitations, as well as
the importation into the United States of
certain software and hardware
previously exported to Iran.
DATES: Effective Date: February 7, 2014.
FOR FURTHER INFORMATION CONTACT:
Assistant Director for Sanctions
Compliance & Evaluation, tel.: 202/622–
2490, Assistant Director for Licensing,
tel.: 202/622–2480, Assistant Director
for Policy, tel.: 202/622–6746, Assistant
Director for Regulatory Affairs, tel.: 202/
622–4855, Office of Foreign Assets
Control, or Chief Counsel (Foreign
Assets Control), tel.: 202/622–2410,
Office of the General Counsel,
Department of the Treasury (not toll free
numbers).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Electronic and Facsimile Availability
This document and additional
information concerning OFAC are
available from OFAC’s Web site
(www.treasury.gov/ofac). Certain general
information pertaining to OFAC’s
sanctions programs also is available via
facsimile through a 24-hour fax-ondemand service, tel.: 202/622–0077.
Background
On May 30, 2013, OFAC issued
General License D under the Iranian
transactions sanctions program and
made General License D available on the
OFAC Web site (www.treasury.gov/
ofac). On July 19, 2013, OFAC
published General License D in the
Federal Register, 78 FR 43278.
On February 7, 2014, OFAC issued
General License D–1. General License
D–1 clarifies certain aspects of General
License D and adds certain new
authorizations relating to the
exportation, reexportation, or provision
to Iran of certain services, software, and
hardware incident to personal
communications, subject to certain
limitations, as well as to the importation
into the United States of certain
software and hardware previously
exported to Iran. Effective February 7,
2014, General License D–1 replaced and
superseded in its entirety General
License D. At the time of its issuance on
February 7, 2014, OFAC made General
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Federal Register / Vol. 79, No. 47 / Tuesday, March 11, 2014 / Notices
License D–1 available on the OFAC Web
site (www.treasury.gov/ofac). With this
notice, OFAC is publishing General
License D–1 in the Federal Register.
General License D–1
emcdonald on DSK67QTVN1PROD with NOTICES
General License With Respect to
Certain Services, Software, and
Hardware Incident to Personal
Communications
(a) Effective February 7, 2014, to the
extent that such transactions are not
exempt from the prohibitions of the
Iranian Transactions and Sanctions
Regulations, 31 CFR Part 560 (‘‘ITSR’’),
and subject to the restrictions set forth
in paragraph (b), the following
transactions are authorized:
(1) Fee-based services. The
exportation or reexportation, directly or
indirectly, from the United States or by
a U.S. person, wherever located, to Iran
of fee-based services incident to the
exchange of personal communications
over the Internet, such as instant
messaging, chat and email, social
networking, sharing of photos and
movies, web browsing, and blogging.
(2) Fee-based software. (i) Software
subject to the EAR. The exportation,
reexportation, or provision, directly or
indirectly, to Iran of fee-based software
subject to the Export Administration
Regulations, 15 CFR parts 730 through
774 (the ‘‘EAR’’), that is necessary to
enable services incident to the exchange
of personal communications over the
Internet, such as instant messaging, chat
and email, social networking, sharing of
photos and movies, web browsing, and
blogging, provided that such software is
designated EAR99 or classified by the
U.S. Department of Commerce on the
Commerce Control List, 15 CFR part
774, supplement No. 1 (‘‘CCL’’), under
export control classification number
(‘‘ECCN’’) 5D992.c.
(ii) Software that is not subject to the
EAR because it is of foreign origin and
is located outside the United States. The
exportation, reexportation, or provision,
directly or indirectly, by a U.S. person,
wherever located, to Iran of fee-based
software that is not subject to the EAR
because it is of foreign origin and is
located outside the United States that is
necessary to enable services incident to
the exchange of personal
communications over the Internet, such
as instant messaging, chat and email,
social networking, sharing of photos and
movies, web browsing, and blogging,
provided that such software would be
designated EAR99 if it were located in
the United States or would meet the
criteria for classification under ECCN
5D992.c if it were subject to the EAR.
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Note to Paragraphs (a)(1) and (a)(2):
See 31 CFR 560.540 for authorizations
relating to the exportation to persons in
Iran of no-cost services incident to the
exchange of personal communications
over the Internet and no-cost software
necessary to enable such services.
(3) Additional Software, Hardware,
and Related Services. To the extent not
authorized by paragraph (a)(1) or (a)(2),
the exportation, reexportation, or
provision, directly or indirectly, to Iran
of certain software and hardware
incident to personal communications, as
well as related services, as follows:
(i) in the case of hardware and
software subject to the EAR, the items
specified in the Annex to this general
license;
(ii) in the case of hardware and
software that is not subject to the EAR
because it is of foreign origin and is
located outside the United States that is
exported, reexported, or provided,
directly or indirectly, by a U.S. person,
wherever located, hardware and
software that is of a type described in
the Annex to this general license
provided that it would be designated
EAR99 if it were located in the United
States or would meet the criteria for
classification under the relevant ECCN
specified in the Annex to this general
license if it were subject to the EAR; and
(iii) in the case of software not subject
to the EAR because it is described in 15
CFR 734.3(b)(3) that is exported,
reexported, or provided, directly or
indirectly, from the United States or by
a U.S. person, wherever located,
software that is of a type described in
the Annex to this general license.1
Note to Paragraphs (a)(2) and (a)(3):
The authorizations in paragraphs (a)(2)
and (a)(3) include the exportation,
reexportation, or provision, directly or
indirectly, to Iran of authorized
hardware and software by an individual
leaving the United States for Iran.
(4) Internet connectivity services and
telecommunications capacity. The
exportation or reexportation, directly or
indirectly, from the United States or by
a U.S. person, wherever located, to Iran
of consumer-grade Internet connectivity
services and the provision, sale, or
leasing of capacity on
telecommunications transmission
facilities (such as satellite or terrestrial
network connectivity) incident to
personal communications.
Note to Paragraph (a)(4): See 31 CFR
560.508 for authorizations relating to
transactions with respect to the receipt
and transmission of telecommunications
involving Iran.
(5) Importation into the United States
of hardware and software previously
exported to Iran. The importation into
the United States of hardware and
software authorized for exportation,
reexportation, or provision to Iran under
31 CFR 560.540(a) or paragraphs (a)(2)
and (a)(3) of this general license by an
individual entering the United States,
directly or indirectly, from Iran,
provided that the items previously were
exported, reexported, or provided by the
individual to Iran pursuant to 31 CFR
560.540(a) or paragraphs (a)(2) and (a)(3)
of this general license.
(6) Publicly available,2 no cost
services and software to the Government
of Iran.3 (i) Services. The exportation or
reexportation, directly or indirectly,
from the United States or by a U.S.
person, wherever located, to the
Government of Iran of services
described in 31 CFR 560.540(a)(1) or
categories (6) through (11) of the Annex
to this general license, provided that
such services are publicly available at
no cost to the user. (ii) Software. The
exportation, reexportation, or provision,
directly or indirectly, to the Government
of Iran of software described in 31 CFR
560.540(a)(2) or categories (6) through
(11) of the Annex to this general license,
read in conjunction with paragraph
(a)(3) of this general license, provided
that such software is publicly available
at no cost to the user.
Note 1 to Paragraph (a): In subparagraph (a)(6), the term ‘‘publicly
available’’ refers generally to software
that is widely available to the public.
Sub-paragraph (a)(3)(iii) refers to
software that is described in 15 CFR
734.3(b)(3), which defines ‘‘publicly
available’’ software for purposes of the
EAR. The scope of the term ‘‘publicly
available’’ in paragraph (a)(6) of this
general license thus differs from the
scope of the Department of Commerce’s
regulation at 15 CFR 734.3(b)(3) as
referenced in subparagraph (a)(3)(iii) of
this general license.
Note 2 to Paragraph (a): The
authorizations of U.S. persons set forth
in paragraph (a) extend to entities
owned or controlled by a U.S. person
and established or maintained outside
the United States (‘‘U.S.-owned or
-controlled foreign entities’’), subject to
the conditions set forth in 31 CFR
560.556.
Note 3 to Paragraph (a): Nothing in
this general license relieves the exporter
from compliance with the export license
application requirements of another
Federal agency.
2 See
1 See
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Note 1 to paragraph (a).
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13737
3 See
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Note 1 to paragraph (a).
31 CFR 560.304.
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Federal Register / Vol. 79, No. 47 / Tuesday, March 11, 2014 / Notices
(b) This general license does not
authorize:
(1) The exportation, reexportation, or
provision, directly or indirectly, of the
services, software, or hardware specified
in paragraph (a) with knowledge or
reason to know that such services,
software, or hardware are intended for
the Government of Iran, except for
services or software specified in
paragraph (a)(6).
(2) The exportation, reexportation, or
provision, directly or indirectly, of the
services, software, or hardware specified
in paragraph (a) to any person whose
property and interests in property are
blocked pursuant to any part of 31 CFR
chapter V, other than persons whose
property and interests in property are
blocked solely pursuant to Executive
Order 13599 as the Government of Iran.
(3) The exportation or reexportation,
directly or indirectly, of commercialgrade Internet connectivity services or
telecommunications transmission
facilities (such as dedicated satellite
links or dedicated lines that include
quality of service guarantees).
(4) The exportation or reexportation,
directly or indirectly, of web-hosting
services that are for commercial
endeavors or of domain name
registration services.
(5) Any transaction by a U.S.-owned
or -controlled foreign entity otherwise
prohibited by 31 CFR 560.215 if the
transaction would be prohibited by any
other part of chapter V if engaged in by
a U.S. person or in the United States.
(6) Any action or activity involving
any item (including information) subject
to the EAR that is prohibited by, or
otherwise requires a license under, part
744 of the EAR or participation in any
transaction involving a person whose
export privileges have been denied
pursuant to part 764 or 766 of the EAR,
without authorization from the
Department of Commerce.
(c) Effective February 7, 2014,
transfers of funds from Iran or for or on
behalf of a person in Iran in furtherance
of an underlying transaction authorized
by paragraph (a) may be processed by
U.S. depository institutions and U.S.
registered brokers or dealers in
securities so long as they are consistent
with 31 CFR 560.516.4
emcdonald on DSK67QTVN1PROD with NOTICES
4 This
general license does not authorize any
transaction prohibited by any part of chapter V of
31 CFR other than part 560. Accordingly, the
transfer of funds may not be by, to, or through any
of the following: (1) A person whose property and
interests in property are blocked pursuant to the
Weapons of Mass Destruction Proliferators
Sanctions Regulations, 31 CFR part 544, or the
Global Terrorism Sanctions Regulations, 31 CFR
part 594; or (2) a person whose property and
interests in property are blocked pursuant to any
other part of 31 CFR chapter V, or any Executive
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(d) Specific licenses may be issued on
a case-by-case basis for the exportation,
reexportation, or provision of services,
software, or hardware incident to
personal communications not specified
in paragraph (a) or the Annex to this
general license.
(e) Effective February 7, 2014, GL D–
1 replaces and supersedes in its entirety
GL D, dated May 30, 2013.
Annex—Services, Software, and
Hardware Incident to Personal
Communications Authorized for
Exportation, Reexportation, or Provision
to Iran by Paragraph (a)(3) of ITSR
General License D–1
Note: See paragraph (a)(3)(ii)–(iii) of
General License D–1 for authorizations
related to certain hardware and software that
is of a type described below but that is not
subject to the EAR.
1. Mobile phones (including but not
limited to smartphones), Personal
Digital Assistants (PDAs), Subscriber
Identity Module (SIM) cards, and
accessories for such devices designated
EAR99 or classified on the CCL under
ECCN 5A992.c; drivers and connectivity
software for such hardware designated
EAR99 or classified under ECCN
5D992.c; and services necessary for the
operation of such hardware and
software.
2. Satellite phones and Broadband
Global Area Network (BGAN) hardware
designated EAR99 or classified under
ECCN 5A992.c; demand drivers and
connectivity software for such hardware
designated EAR99 or classified under
ECCN 5D992.c; and services necessary
for the operation of such hardware and
software.
3. Consumer * modems, network
interface cards, radio equipment
(including antennae), routers, switches,
and WiFi access points, designed for 50
or fewer concurrent users, designated
EAR99 or classified under ECCNs
5A992.c, 5A991.b.2, or 5A991.b.4;
drivers, communications, and
connectivity software for such hardware
designated EAR99 or classified under
ECCN 5D992.c; and services necessary
for the operation of such hardware and
software.
4. Residential consumer* satellite
terminals, transceiver equipment
order, except an Iranian financial institution whose
property and interests in property are blocked
solely pursuant to 31 CFR part 560.
* For purposes of this Annex, the term
‘‘consumer’’ refers to items that are: (1) Generally
available to the public by being sold, without
restriction, from stock at retail selling points by
means of any of the following: (a) Over-the-counter
transactions; (b) mail order transactions; (c)
electronic transactions; or (d) telephone call
transactions; and (2) designed for installation by the
user without further substantial support by the
supplier.
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(including but not limited to antennae,
receivers, set-top boxes and video
decoders) designated EAR99 or
classified under ECCNs 5A992.c,
5A991.b.2, or 5A991.b.4; drivers,
communications, and connectivity
software for such hardware designated
EAR99 or classified under ECCN
5D992.c; and services necessary for the
operation of such hardware and
software.
5. Laptops, tablets, and personal
computing devices, and peripherals for
such devices (including but not limited
to consumer* disk drives and other data
storage devices) and accessories for such
devices (including but not limited to
keyboards and mice) designated EAR99
or classified on the CCL under ECCNs
5A992.c, 5A991.b.2, 5A991.b.4, or
4A994.b; computer operating systems
and software required for effective
consumer use of such hardware,
including software updates and patches,
designated EAR99 or classified under
ECCN 5D992.c; and services necessary
for the operation of such hardware and
software.
6. Anti-virus and anti-malware
software designated EAR99 or classified
under ECCN 5D992.c; and services
necessary for the operation of such
software.
7. Anti-tracking software designated
EAR99 or classified under ECCN
5D992.c; and services necessary for the
operation of such software.
8. Mobile operating systems, online
application for mobile operating
systems (app) stores, and related
software, including apps designed to
run on mobile operating systems,
designated EAR99 or classified under
ECCN 5D992.c; and services necessary
for the operation of such software.
9. Anti-censorship tools and related
software designated EAR99 or classified
under ECCN 5D992.c; and services
necessary for the operation of such
software.
10.Virtual Private Network (VPN)
client software, proxy tools, and feebased client personal communications
tools including voice, text, video, voiceover-IP telephony, video chat, and
successor technologies, and
communications and connectivity
software required for effective consumer
use designated EAR99 or classified
under ECCN 5D992.c; and services
necessary for the operation of such
software.
11. Provisioning and verification
software for Secure Sockets Layers (SSL)
certificates designated EAR99 or
classified under ECCN 5D992.c; and
services necessary for the operation of
such software.
Issued: February 7, 2014.
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Federal Register / Vol. 79, No. 47 / Tuesday, March 11, 2014 / Notices
Dated: March 5, 2014.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2014–05210 Filed 3–10–14; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). The IRS is soliciting
comments concerning information
collection requirements related to
methods to determine taxable income in
connection with a cost sharing
arrangement.
SUMMARY:
Written comments should be
received on or before May 12, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to, Christie A. Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to Gerald J. Shields, LL.M. at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224 or through the
Internet at Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Methods to Determine Taxable
Income in Connection with a Cost
Sharing Arrangement.
OMB Number: 1545–1364.
Regulation Project Number: REG–
144615–02 (T.D. 9441).
Abstract: The collection of
information related to the IRS’s
assessment of whether a cost sharing
arrangement is valid, and whether each
participant’s share of costs is
proportionate to the participants share
of benefits, and whether arm’s length
compensation has been paid to those
participants providing external
contributions such that an appropriate
return is provided to those participants
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DATES:
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for putting their funds at risk to a greater
extent than the other participants.
This document contains temporary
regulations that provide further
guidance and clarification regarding
methods under section 482 to determine
taxable income in connection with a
cost sharing arrangement in order to
address issues that have arisen in
administering the current regulations.
The temporary regulations affect
domestic and foreign entities that enter
into cost sharing arrangements
described in the temporary regulations.
The text of these temporary regulations
also serves as the text of the proposed
regulations set forth in the Proposed
Rules section in the issue of the Federal
Register dated January 5, 2009, (74 FR
340).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
500.
Estimated Total Annual Burden
Hours: 9,350.
The following paragraph applies to all
of the collections of information covered
by this notice.
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
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13739
Approved: March 5, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–05256 Filed 3–10–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[TD 8994]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing regulation relating to electing
small business trusts.
DATES: Written comments should be
received on or before May 12, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Gerald J. Shields, LL.M. at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224 or through the
Internet at Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electing Small Business Trusts.
OMB Number: 1545–1591.
Regulation Project Number: REG–
251701–96 (TD 8894).
Abstract: This regulation provide the
rules for an electing small business trust
(ESBT), which is a permitted
shareholder of an S corporation. With
respect to the collections of information,
the regulations provide the rules for
making an ESBT election, and the rules
for converting from a qualified
subchapter S trust (QSST) to an ESBT
and the conversion of an ESBT to a
QSST. The regulations allow certain S
corporations to reinstate their previous
taxable year that was terminated under
Sec. 1.444–2T by filing Form 8716.
SUMMARY:
E:\FR\FM\11MRN1.SGM
11MRN1
]]>Agencies
[Federal Register Volume 79, Number 47 (Tuesday, March 11, 2014)]
[Notices]
[Pages 13736-13739]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-05210]
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DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Publication of Iran General License D-1
AGENCY: Office of Foreign Assets Control, Treasury.
ACTION: Notice, publication of general license.
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SUMMARY: The Department of the Treasury's Office of Foreign Assets
Control (``OFAC'') is publishing General License D-1 issued under the
Iranian transactions sanctions program on February 7, 2014. General
License D-1 authorizes the exportation, reexportation, or provision to
Iran of certain services, software, and hardware incident to personal
communications, subject to certain limitations, as well as the
importation into the United States of certain software and hardware
previously exported to Iran.
DATES: Effective Date: February 7, 2014.
FOR FURTHER INFORMATION CONTACT: Assistant Director for Sanctions
Compliance & Evaluation, tel.: 202/622-2490, Assistant Director for
Licensing, tel.: 202/622-2480, Assistant Director for Policy, tel.:
202/622-6746, Assistant Director for Regulatory Affairs, tel.: 202/622-
4855, Office of Foreign Assets Control, or Chief Counsel (Foreign
Assets Control), tel.: 202/622-2410, Office of the General Counsel,
Department of the Treasury (not toll free numbers).
SUPPLEMENTARY INFORMATION:
Electronic and Facsimile Availability
This document and additional information concerning OFAC are
available from OFAC's Web site (www.treasury.gov/ofac). Certain general
information pertaining to OFAC's sanctions programs also is available
via facsimile through a 24-hour fax-on-demand service, tel.: 202/622-
0077.
Background
On May 30, 2013, OFAC issued General License D under the Iranian
transactions sanctions program and made General License D available on
the OFAC Web site (www.treasury.gov/ofac). On July 19, 2013, OFAC
published General License D in the Federal Register, 78 FR 43278.
On February 7, 2014, OFAC issued General License D-1. General
License D-1 clarifies certain aspects of General License D and adds
certain new authorizations relating to the exportation, reexportation,
or provision to Iran of certain services, software, and hardware
incident to personal communications, subject to certain limitations, as
well as to the importation into the United States of certain software
and hardware previously exported to Iran. Effective February 7, 2014,
General License D-1 replaced and superseded in its entirety General
License D. At the time of its issuance on February 7, 2014, OFAC made
General
[[Page 13737]]
License D-1 available on the OFAC Web site (www.treasury.gov/ofac).
With this notice, OFAC is publishing General License D-1 in the Federal
Register.
General License D-1
General License With Respect to Certain Services, Software, and
Hardware Incident to Personal Communications
(a) Effective February 7, 2014, to the extent that such
transactions are not exempt from the prohibitions of the Iranian
Transactions and Sanctions Regulations, 31 CFR Part 560 (``ITSR''), and
subject to the restrictions set forth in paragraph (b), the following
transactions are authorized:
(1) Fee-based services. The exportation or reexportation, directly
or indirectly, from the United States or by a U.S. person, wherever
located, to Iran of fee-based services incident to the exchange of
personal communications over the Internet, such as instant messaging,
chat and email, social networking, sharing of photos and movies, web
browsing, and blogging.
(2) Fee-based software. (i) Software subject to the EAR. The
exportation, reexportation, or provision, directly or indirectly, to
Iran of fee-based software subject to the Export Administration
Regulations, 15 CFR parts 730 through 774 (the ``EAR''), that is
necessary to enable services incident to the exchange of personal
communications over the Internet, such as instant messaging, chat and
email, social networking, sharing of photos and movies, web browsing,
and blogging, provided that such software is designated EAR99 or
classified by the U.S. Department of Commerce on the Commerce Control
List, 15 CFR part 774, supplement No. 1 (``CCL''), under export control
classification number (``ECCN'') 5D992.c.
(ii) Software that is not subject to the EAR because it is of
foreign origin and is located outside the United States. The
exportation, reexportation, or provision, directly or indirectly, by a
U.S. person, wherever located, to Iran of fee-based software that is
not subject to the EAR because it is of foreign origin and is located
outside the United States that is necessary to enable services incident
to the exchange of personal communications over the Internet, such as
instant messaging, chat and email, social networking, sharing of photos
and movies, web browsing, and blogging, provided that such software
would be designated EAR99 if it were located in the United States or
would meet the criteria for classification under ECCN 5D992.c if it
were subject to the EAR.
Note to Paragraphs (a)(1) and (a)(2): See 31 CFR 560.540 for
authorizations relating to the exportation to persons in Iran of no-
cost services incident to the exchange of personal communications over
the Internet and no-cost software necessary to enable such services.
(3) Additional Software, Hardware, and Related Services. To the
extent not authorized by paragraph (a)(1) or (a)(2), the exportation,
reexportation, or provision, directly or indirectly, to Iran of certain
software and hardware incident to personal communications, as well as
related services, as follows:
(i) in the case of hardware and software subject to the EAR, the
items specified in the Annex to this general license;
(ii) in the case of hardware and software that is not subject to
the EAR because it is of foreign origin and is located outside the
United States that is exported, reexported, or provided, directly or
indirectly, by a U.S. person, wherever located, hardware and software
that is of a type described in the Annex to this general license
provided that it would be designated EAR99 if it were located in the
United States or would meet the criteria for classification under the
relevant ECCN specified in the Annex to this general license if it were
subject to the EAR; and
(iii) in the case of software not subject to the EAR because it is
described in 15 CFR 734.3(b)(3) that is exported, reexported, or
provided, directly or indirectly, from the United States or by a U.S.
person, wherever located, software that is of a type described in the
Annex to this general license.\1\
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\1\ See Note 1 to paragraph (a).
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Note to Paragraphs (a)(2) and (a)(3): The authorizations in
paragraphs (a)(2) and (a)(3) include the exportation, reexportation, or
provision, directly or indirectly, to Iran of authorized hardware and
software by an individual leaving the United States for Iran.
(4) Internet connectivity services and telecommunications capacity.
The exportation or reexportation, directly or indirectly, from the
United States or by a U.S. person, wherever located, to Iran of
consumer-grade Internet connectivity services and the provision, sale,
or leasing of capacity on telecommunications transmission facilities
(such as satellite or terrestrial network connectivity) incident to
personal communications.
Note to Paragraph (a)(4): See 31 CFR 560.508 for authorizations
relating to transactions with respect to the receipt and transmission
of telecommunications involving Iran.
(5) Importation into the United States of hardware and software
previously exported to Iran. The importation into the United States of
hardware and software authorized for exportation, reexportation, or
provision to Iran under 31 CFR 560.540(a) or paragraphs (a)(2) and
(a)(3) of this general license by an individual entering the United
States, directly or indirectly, from Iran, provided that the items
previously were exported, reexported, or provided by the individual to
Iran pursuant to 31 CFR 560.540(a) or paragraphs (a)(2) and (a)(3) of
this general license.
(6) Publicly available,\2\ no cost services and software to the
Government of Iran.\3\ (i) Services. The exportation or reexportation,
directly or indirectly, from the United States or by a U.S. person,
wherever located, to the Government of Iran of services described in 31
CFR 560.540(a)(1) or categories (6) through (11) of the Annex to this
general license, provided that such services are publicly available at
no cost to the user. (ii) Software. The exportation, reexportation, or
provision, directly or indirectly, to the Government of Iran of
software described in 31 CFR 560.540(a)(2) or categories (6) through
(11) of the Annex to this general license, read in conjunction with
paragraph (a)(3) of this general license, provided that such software
is publicly available at no cost to the user.
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\2\ See Note 1 to paragraph (a).
\3\ See 31 CFR 560.304.
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Note 1 to Paragraph (a): In sub-paragraph (a)(6), the term
``publicly available'' refers generally to software that is widely
available to the public. Sub-paragraph (a)(3)(iii) refers to software
that is described in 15 CFR 734.3(b)(3), which defines ``publicly
available'' software for purposes of the EAR. The scope of the term
``publicly available'' in paragraph (a)(6) of this general license thus
differs from the scope of the Department of Commerce's regulation at 15
CFR 734.3(b)(3) as referenced in subparagraph (a)(3)(iii) of this
general license.
Note 2 to Paragraph (a): The authorizations of U.S. persons set
forth in paragraph (a) extend to entities owned or controlled by a U.S.
person and established or maintained outside the United States (``U.S.-
owned or -controlled foreign entities''), subject to the conditions set
forth in 31 CFR 560.556.
Note 3 to Paragraph (a): Nothing in this general license relieves
the exporter from compliance with the export license application
requirements of another Federal agency.
[[Page 13738]]
(b) This general license does not authorize:
(1) The exportation, reexportation, or provision, directly or
indirectly, of the services, software, or hardware specified in
paragraph (a) with knowledge or reason to know that such services,
software, or hardware are intended for the Government of Iran, except
for services or software specified in paragraph (a)(6).
(2) The exportation, reexportation, or provision, directly or
indirectly, of the services, software, or hardware specified in
paragraph (a) to any person whose property and interests in property
are blocked pursuant to any part of 31 CFR chapter V, other than
persons whose property and interests in property are blocked solely
pursuant to Executive Order 13599 as the Government of Iran.
(3) The exportation or reexportation, directly or indirectly, of
commercial-grade Internet connectivity services or telecommunications
transmission facilities (such as dedicated satellite links or dedicated
lines that include quality of service guarantees).
(4) The exportation or reexportation, directly or indirectly, of
web-hosting services that are for commercial endeavors or of domain
name registration services.
(5) Any transaction by a U.S.-owned or -controlled foreign entity
otherwise prohibited by 31 CFR 560.215 if the transaction would be
prohibited by any other part of chapter V if engaged in by a U.S.
person or in the United States.
(6) Any action or activity involving any item (including
information) subject to the EAR that is prohibited by, or otherwise
requires a license under, part 744 of the EAR or participation in any
transaction involving a person whose export privileges have been denied
pursuant to part 764 or 766 of the EAR, without authorization from the
Department of Commerce.
(c) Effective February 7, 2014, transfers of funds from Iran or for
or on behalf of a person in Iran in furtherance of an underlying
transaction authorized by paragraph (a) may be processed by U.S.
depository institutions and U.S. registered brokers or dealers in
securities so long as they are consistent with 31 CFR 560.516.\4\
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\4\ This general license does not authorize any transaction
prohibited by any part of chapter V of 31 CFR other than part 560.
Accordingly, the transfer of funds may not be by, to, or through any
of the following: (1) A person whose property and interests in
property are blocked pursuant to the Weapons of Mass Destruction
Proliferators Sanctions Regulations, 31 CFR part 544, or the Global
Terrorism Sanctions Regulations, 31 CFR part 594; or (2) a person
whose property and interests in property are blocked pursuant to any
other part of 31 CFR chapter V, or any Executive order, except an
Iranian financial institution whose property and interests in
property are blocked solely pursuant to 31 CFR part 560.
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(d) Specific licenses may be issued on a case-by-case basis for the
exportation, reexportation, or provision of services, software, or
hardware incident to personal communications not specified in paragraph
(a) or the Annex to this general license.
(e) Effective February 7, 2014, GL D-1 replaces and supersedes in
its entirety GL D, dated May 30, 2013.
Annex--Services, Software, and Hardware Incident to Personal
Communications Authorized for Exportation, Reexportation, or Provision
to Iran by Paragraph (a)(3) of ITSR General License D-1
Note: See paragraph (a)(3)(ii)-(iii) of General License D-1 for
authorizations related to certain hardware and software that is of a
type described below but that is not subject to the EAR.
1. Mobile phones (including but not limited to smartphones),
Personal Digital Assistants (PDAs), Subscriber Identity Module (SIM)
cards, and accessories for such devices designated EAR99 or classified
on the CCL under ECCN 5A992.c; drivers and connectivity software for
such hardware designated EAR99 or classified under ECCN 5D992.c; and
services necessary for the operation of such hardware and software.
2. Satellite phones and Broadband Global Area Network (BGAN)
hardware designated EAR99 or classified under ECCN 5A992.c; demand
drivers and connectivity software for such hardware designated EAR99 or
classified under ECCN 5D992.c; and services necessary for the operation
of such hardware and software.
3. Consumer * modems, network interface cards, radio equipment
(including antennae), routers, switches, and WiFi access points,
designed for 50 or fewer concurrent users, designated EAR99 or
classified under ECCNs 5A992.c, 5A991.b.2, or 5A991.b.4; drivers,
communications, and connectivity software for such hardware designated
EAR99 or classified under ECCN 5D992.c; and services necessary for the
operation of such hardware and software.
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* For purposes of this Annex, the term ``consumer'' refers to
items that are: (1) Generally available to the public by being sold,
without restriction, from stock at retail selling points by means of
any of the following: (a) Over-the-counter transactions; (b) mail
order transactions; (c) electronic transactions; or (d) telephone
call transactions; and (2) designed for installation by the user
without further substantial support by the supplier.
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4. Residential consumer* satellite terminals, transceiver equipment
(including but not limited to antennae, receivers, set-top boxes and
video decoders) designated EAR99 or classified under ECCNs 5A992.c,
5A991.b.2, or 5A991.b.4; drivers, communications, and connectivity
software for such hardware designated EAR99 or classified under ECCN
5D992.c; and services necessary for the operation of such hardware and
software.
5. Laptops, tablets, and personal computing devices, and
peripherals for such devices (including but not limited to consumer*
disk drives and other data storage devices) and accessories for such
devices (including but not limited to keyboards and mice) designated
EAR99 or classified on the CCL under ECCNs 5A992.c, 5A991.b.2,
5A991.b.4, or 4A994.b; computer operating systems and software required
for effective consumer use of such hardware, including software updates
and patches, designated EAR99 or classified under ECCN 5D992.c; and
services necessary for the operation of such hardware and software.
6. Anti-virus and anti-malware software designated EAR99 or
classified under ECCN 5D992.c; and services necessary for the operation
of such software.
7. Anti-tracking software designated EAR99 or classified under ECCN
5D992.c; and services necessary for the operation of such software.
8. Mobile operating systems, online application for mobile
operating systems (app) stores, and related software, including apps
designed to run on mobile operating systems, designated EAR99 or
classified under ECCN 5D992.c; and services necessary for the operation
of such software.
9. Anti-censorship tools and related software designated EAR99 or
classified under ECCN 5D992.c; and services necessary for the operation
of such software.
10.Virtual Private Network (VPN) client software, proxy tools, and
fee-based client personal communications tools including voice, text,
video, voice-over-IP telephony, video chat, and successor technologies,
and communications and connectivity software required for effective
consumer use designated EAR99 or classified under ECCN 5D992.c; and
services necessary for the operation of such software.
11. Provisioning and verification software for Secure Sockets
Layers (SSL) certificates designated EAR99 or classified under ECCN
5D992.c; and services necessary for the operation of such software.
Issued: February 7, 2014.
[[Page 13739]]
Dated: March 5, 2014.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2014-05210 Filed 3-10-14; 8:45 am]
BILLING CODE 4810-AL-P
