Definition of Real Estate Investment True Real Property; Correction, 38809-38810 [2014-15873]
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Federal Register / Vol. 79, No. 131 / Wednesday, July 9, 2014 / Proposed Rules
emcdonald on DSK67QTVN1PROD with PROPOSALS
(2) If any damage is found in any
inspection required in paragraph (g)(1) of this
AD, before further fight, do the corrective
actions, as applicable, in paragraphs (g)(2)(i)
through (g)(2)(iv).
(i) Replace Piper v-band couplings
exhibiting cracks and/or exhaust leak stains
with airworthy parts following Piper Aircraft,
Inc. Mandatory Service Bulletin No. 644E,
dated May 9, 2012. Replace Lycoming v-band
couplings exhibiting cracks and/or exhaust
leak stains with airworthy parts following
Lycoming Service Instruction No. 1238B,
Revision B, dated January 6, 2010.
Note to paragraphs (g)(2)(i) and (h)(2)(iii):
During replacement of v-band couplings, we
recommend not opening the v-band coupling
more than the MINIMUM diameter necessary
to clear coupled flanges. It is recommended
to replace any locknuts and/or mating
couplings with airworthy parts when
locknuts do not exhibit a prevailing torque
when installed.
(ii) Replace Lycoming exhaust system parts
exhibiting bulges, cracks, and/or exhaust leak
stains with airworthy parts following
Lycoming Service Instruction No. 1320,
dated March 7, 1975; or Lycoming Service
Instruction No. 1391, dated October 5, 1979,
as applicable.
(iii) Replace Piper tail pipe assembly parts
exhibiting bulges, cracks, and/or exhaust leak
stains with airworthy parts following Piper
Aircraft, Inc. Mandatory Service Bulletin No.
644E, dated May 9, 2012.
(iv) Replace Piper isolators and brackets
exhibiting cracks, looseness and/or distortion
following Piper Aircraft, Inc. Service Bulletin
No. 462A, dated November 3, 1975; and
Service Bulletin No. 492A, dated May 29,
2012.
(h) Exhaust System Modifications
(1) Within the next 100 hours TIS after the
effective date of this AD or within the next
12 months after the effective date of this AD,
whichever occurs first, review the airplane
maintenance records to positively identify
whether the modifications described in
paragraphs (h)(1)(i) through (h)(1)(iii) of this
AD have been done.
(i) Exhaust pipe slip joint modification
following Piper Aircraft, Inc. Service Bulletin
No. 492A, dated May 29, 2012; and Lycoming
Service Bulletin No. 393C, dated November
26, 1976.
(ii) Installation of bracket and clamp
assembly following Piper Kit No. 760–974 as
specified in Piper Aircraft, Inc. Service
Bulletin No. 492A, dated May 29, 2012; or
Piper Aircraft, Inc. Service Bulletin 462A,
dated November 3, 1975.
(iii) Replacement of Piper v-band coupling,
part number 556–053, with Piper v-band
coupling, part number 557–369, following
Piper Aircraft, Inc. Mandatory Service
Bulletin No. 644E, dated May 9, 2012.
(2) If you cannot positively identify that
the modifications described in paragraphs
(h)(1)(i) through (h)(1)(iii) of this AD have
been done, before further flight, you must do
the modifications described in paragraphs
(h)(2)(i) through (h)(2)(ii), as applicable.
(i) Exhaust pipe slip joint modification
following Piper Aircraft, Inc. Service Bulletin
No. 492A, dated May 29, 2012, and Lycoming
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16:47 Jul 08, 2014
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Service Bulletin SB 393C, dated November
26, 1976.
(ii) Installation of bracket and clamp
assembly following Piper Kit No. 760–974 as
specified in Piper Aircraft, Inc. Service
Bulletin No. 492A, dated May 29, 2012; or
Piper Aircraft, Inc. Service Bulletin 462A,
dated November 3, 1975.
(iii) Replacement of Piper v-band coupling,
part number 556–053, with Piper v-band
coupling, part number 557–369, following
Piper Aircraft, Inc. Mandatory Service
Bulletin No. 644E, dated May 9, 2012.
(i) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, Atlanta Aircraft
Certification Office (ACO), FAA, has the
authority to approve AMOCs for this AD, if
requested using the procedures found in 14
CFR 39.19. In accordance with 14 CFR 39.19,
send your request to your principal inspector
or local Flight Standards District Office, as
appropriate. If sending information directly
to the manager of the ACO, send it to the
attention of the person identified in the
Related Information section of this AD.
(2) Before using any approved AMOC,
notify your appropriate principal inspector,
or lacking a principal inspector, the manager
of the local flight standards district office/
certificate holding district office.
(j) Related Information
(1) For more information about this AD,
contact Gary Wechsler, Aerospace Engineer,
Atlanta ACO, FAA, 1701 Columbia Avenue,
College Park, Georgia 30337; telephone: (404)
474–5575; fax: (404) 474–5606; email:
gary.wechsler@faa.gov.
(2) For service information identified in
this AD, contact FAA, Small Airplane
Directorate, 901 Locust, Kansas City,
Missouri 64106. For information on the
availability of this material at the FAA, call
(816) 329–4148.
Issued in Kansas City, Missouri, on June
24, 2014.
Timothy Smyth,
Acting Manager, Small Airplane Directorate,
Aircraft Certification Service.
[FR Doc. 2014–16003 Filed 7–8–14; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–150760–13]
RIN 1545–BM05
Definition of Real Estate Investment
True Real Property; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to notice of proposed
rulemaking.
AGENCY:
This document contains
corrections to a notice of proposed
SUMMARY:
PO 00000
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Fmt 4702
Sfmt 4702
38809
rulemaking and notice of public hearing
(REG–150760–13) that was published in
the Federal Register on Wednesday,
May 14, 2014 (79 FR 27508), that clarify
the definition of real property for
purposes of the real estate investment
trust provisions of the Internal Revenue
Code.
DATES: Written or electronic comments
and request for a public hearing for the
notice of proposed rulemaking and
notice of public hearing published at 79
FR 27508, May 14, 2014, are still being
accepted and must be received by
August 12, 2014.
FOR FURTHER INFORMATION CONTACT:
Andrea M. Hoffenson, at (202) 317–7053
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking
and notice of public hearing that is the
subject of this document is under
section 856 of the Internal Revenue
Code.
Need for Correction
As published, the notice of proposed
rulemaking and notice of public hearing
(REG–150760–13) contains errors that
are misleading and are in need of
clarification.
Correction to Publication
Accordingly, notice of proposed
rulemaking and notice of public
hearing, that is the subject of FR Doc.
2014–11115, is corrected as follows:
1. On page 27508, in the preamble,
first column, under the caption FOR
FURTHER INFORMATION CONTACT, second
line, the language ‘‘Andrea Hoffenson,
(202) 317–6842, or’’ is corrected to read
‘‘Andrea M. Hoffenson, (202) 317–7053,
or’’.
2. On page 27510, in the preamble,
second column, sixteenth line of the
second full paragraph, the language
‘‘investment credit contexts, this’’ is
corrected to read ‘‘investment tax credit
contexts, this’’.
3. On page 27510, in the preamble,
third column, eighth and ninth lines of
the first full paragraph, the language
‘‘depreciation, (prior) investment tax
credit, and FIRPTA contexts. In
drafting’’ is corrected to read
‘‘depreciation and (prior) investment tax
credit contexts. In drafting’’.
§ 1.856–10
[Corrected]
4. On page 27512, second column,
fourth line of paragraph (e)(2), the
language ‘‘is a distinct asset is based on
all of the’’ is corrected to read ‘‘is a
distinct asset is based on all the’’.
5. On page 27512, third column,
eighth line of paragraph (g) Example 1.
E:\FR\FM\09JYP1.SGM
09JYP1
emcdonald on DSK67QTVN1PROD with PROPOSALS
38810
Federal Register / Vol. 79, No. 131 / Wednesday, July 9, 2014 / Proposed Rules
the language ‘‘products of the land and
qualify as land’’ is corrected to read
‘‘products of the land and are land’’.
6. On page 27512, third column, the
last line of paragraph (g) Example 1. the
language ‘‘fruit to qualify as real
property.’’ is corrected to read ‘‘fruit to
be real property.’’.
7. On page 27513, first column,
paragraph (g) Example 2., the fourth
through sixth lines from the top of the
column, the language ‘‘that qualify as
land within the meaning of paragraph
(c) of this section and, therefore, qualify
as real property.’’ is corrected to read
‘‘that is land within the meaning of
paragraph (c) of this section and,
therefore, are real property.’’.
8. On page 27513, second column,
paragraph (g) Example 6. (i), the fifth
line from the bottom of the column, the
language ‘‘telecommunications, and
HVAC’’ is corrected to read
‘‘telecommunications, and central
heating and air-conditioning’’.
9. On page 27515, second column,
paragraph (g) Example 10., the second
paragraph (ii) at line 18 is redesignated
as (iii), and existing paragraphs (iii) and
(iv) are redesignated as (iv), and (v)
respectively.
10. On page 27515, second column,
paragraph (g) Example 10. newly
designated (iv), the second and third
line, the language ‘‘(g) Example 10
(ii)(A) through (ii)(C) and (ii)(E) through
(ii)(I) support the conclusion’’ is
corrected to read ‘‘(g) Example 10
(iii)(A) through (iii)(C) and (iii)(E)
through (iii)(I) support the conclusion’’.
11. On page 27515, second column,
paragraph (g) Example 10. newly
designated (iv), the ninth line, the
language ‘‘Example 10 (ii)(D) would
support a’’ is corrected to read
‘‘Example 10 (iii)(D) would support a’’.
12. On page 27515, second column,
paragraph (g) Example 10. newly
designated (v), the ninth line, the
language ‘‘pipeline. The meters and
compressors do not’’ is corrected to read
‘‘pipeline transmission system. The
meters and compressors do not’’.
13. On page 27515, third column,
paragraph (h), the third line, the
language ‘‘quarters beginning on or
before the date’’ is corrected to read
‘‘quarters beginning after the date’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2014–15873 Filed 7–8–14; 8:45 am]
BILLING CODE 4830–01–P
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16:47 Jul 08, 2014
Jkt 232001
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R03–OAR–2014–0310; FRL–9913–29–
Region 3]
Approval and Promulgation of Air
Quality Implementation Plans;
Maryland; Low Emission Vehicle
Program
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) proposes to approve the
State Implementation Plan (SIP)
revision submitted by the State of
Maryland for the purpose of
incorporating by reference the most
recent amendments to California’s Low
Emission Vehicle (LEV) program. The
Clean Air Act (CAA) contains authority
by which other states may adopt new
motor vehicle emissions standards that
are identical to California’s standards.
Maryland has adopted by reference
California’s light and medium-duty
vehicle emissions and fuel standards,
and consistent with California, submits
amendments to these standards as
revisions to the State’s SIP. In this SIP
revision, Maryland is updating its Low
Emissions Vehicle Program regulation to
adopt by reference California’s
Advanced Clean Car Program. In the
Final Rules section of this Federal
Register, EPA is approving the State’s
SIP submittal as a direct final rule
without prior proposal because the
Agency views this as a noncontroversial
submittal and anticipates no adverse
comments. A detailed rationale for the
approval is set forth in the direct final
rule. If no adverse comments are
received in response to this action, no
further activity is contemplated. If EPA
receives adverse comments, the direct
final rule will be withdrawn and all
public comments received will be
addressed in a subsequent final rule
based on this proposed rule. EPA will
not institute a second comment period.
Any parties interested in commenting
on this action should do so at this time.
DATES: Comments must be received in
writing by August 8, 2014.
ADDRESSES: Submit your comments,
identified by Docket ID Number EPA–
R03–OAR–2014–0310 by one of the
following methods:
A. www.regulations.gov. Follow the
on-line instructions for submitting
comments.
B. Email: Fernandez.cristina@epa.gov.
C. Mail: EPA–R03–OAR–2014–0310,
Cristina Fernandez, Associate Director,
SUMMARY:
PO 00000
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Office of Air Program Planning,
Mailcode 3AP30, U.S. Environmental
Protection Agency, Region III, 1650
Arch Street, Philadelphia, Pennsylvania
19103.
D. Hand Delivery: At the previouslylisted EPA Region III address. Such
deliveries are only accepted during the
Docket’s normal hours of operation, and
special arrangements should be made
for deliveries of boxed information.
Instructions: Direct your comments to
Docket ID No. EPA–R03–OAR–2014–
0310. EPA’s policy is that all comments
received will be included in the public
docket without change, and may be
made available online at
www.regulations.gov, including any
personal information provided, unless
the comment includes information
claimed to be Confidential Business
Information (CBI) or other information
whose disclosure is restricted by statute.
Do not submit information that you
consider to be CBI or otherwise
protected through www.regulations.gov
or email. The www.regulations.gov Web
site is an ‘‘anonymous access’’ system,
which means EPA will not know your
identity or contact information unless
you provide it in the body of your
comment. If you send an email
comment directly to EPA without going
through www.regulations.gov, your
email address will be automatically
captured and included as part of the
comment that is placed in the public
docket and made available on the
Internet. If you submit an electronic
comment, EPA recommends that you
include your name and other contact
information in the body of your
comment and with any disk or CD–ROM
you submit. If EPA cannot read your
comment due to technical difficulties
and cannot contact you for clarification,
EPA may not be able to consider your
comment. Electronic files should avoid
the use of special characters, any form
of encryption, and be free of any defects
or viruses.
Docket: All documents in the
electronic docket are listed in the
www.regulations.gov index. Although
listed in the index, some information is
not publicly available, i.e., CBI or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
is not placed on the Internet and will be
publicly available only in hard copy
form. Publicly available docket
materials are available either
electronically in www.regulations.gov or
in hard copy during normal business
hours at the Air Protection Division,
U.S. Environmental Protection Agency,
Region III, 1650 Arch Street,
Philadelphia, Pennsylvania 19103.
E:\FR\FM\09JYP1.SGM
09JYP1
]]>Agencies
[Federal Register Volume 79, Number 131 (Wednesday, July 9, 2014)]
[Proposed Rules]
[Pages 38809-38810]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-15873]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-150760-13]
RIN 1545-BM05
Definition of Real Estate Investment True Real Property;
Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correction to notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to a notice of proposed
rulemaking and notice of public hearing (REG-150760-13) that was
published in the Federal Register on Wednesday, May 14, 2014 (79 FR
27508), that clarify the definition of real property for purposes of
the real estate investment trust provisions of the Internal Revenue
Code.
DATES: Written or electronic comments and request for a public hearing
for the notice of proposed rulemaking and notice of public hearing
published at 79 FR 27508, May 14, 2014, are still being accepted and
must be received by August 12, 2014.
FOR FURTHER INFORMATION CONTACT: Andrea M. Hoffenson, at (202) 317-7053
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking and notice of public hearing that
is the subject of this document is under section 856 of the Internal
Revenue Code.
Need for Correction
As published, the notice of proposed rulemaking and notice of
public hearing (REG-150760-13) contains errors that are misleading and
are in need of clarification.
Correction to Publication
Accordingly, notice of proposed rulemaking and notice of public
hearing, that is the subject of FR Doc. 2014-11115, is corrected as
follows:
1. On page 27508, in the preamble, first column, under the caption
FOR FURTHER INFORMATION CONTACT, second line, the language ``Andrea
Hoffenson, (202) 317-6842, or'' is corrected to read ``Andrea M.
Hoffenson, (202) 317-7053, or''.
2. On page 27510, in the preamble, second column, sixteenth line of
the second full paragraph, the language ``investment credit contexts,
this'' is corrected to read ``investment tax credit contexts, this''.
3. On page 27510, in the preamble, third column, eighth and ninth
lines of the first full paragraph, the language ``depreciation, (prior)
investment tax credit, and FIRPTA contexts. In drafting'' is corrected
to read ``depreciation and (prior) investment tax credit contexts. In
drafting''.
Sec. 1.856-10 [Corrected]
4. On page 27512, second column, fourth line of paragraph (e)(2),
the language ``is a distinct asset is based on all of the'' is
corrected to read ``is a distinct asset is based on all the''.
5. On page 27512, third column, eighth line of paragraph (g)
Example 1.
[[Page 38810]]
the language ``products of the land and qualify as land'' is corrected
to read ``products of the land and are land''.
6. On page 27512, third column, the last line of paragraph (g)
Example 1. the language ``fruit to qualify as real property.'' is
corrected to read ``fruit to be real property.''.
7. On page 27513, first column, paragraph (g) Example 2., the
fourth through sixth lines from the top of the column, the language
``that qualify as land within the meaning of paragraph (c) of this
section and, therefore, qualify as real property.'' is corrected to
read ``that is land within the meaning of paragraph (c) of this section
and, therefore, are real property.''.
8. On page 27513, second column, paragraph (g) Example 6. (i), the
fifth line from the bottom of the column, the language
``telecommunications, and HVAC'' is corrected to read
``telecommunications, and central heating and air-conditioning''.
9. On page 27515, second column, paragraph (g) Example 10., the
second paragraph (ii) at line 18 is redesignated as (iii), and existing
paragraphs (iii) and (iv) are redesignated as (iv), and (v)
respectively.
10. On page 27515, second column, paragraph (g) Example 10. newly
designated (iv), the second and third line, the language ``(g) Example
10 (ii)(A) through (ii)(C) and (ii)(E) through (ii)(I) support the
conclusion'' is corrected to read ``(g) Example 10 (iii)(A) through
(iii)(C) and (iii)(E) through (iii)(I) support the conclusion''.
11. On page 27515, second column, paragraph (g) Example 10. newly
designated (iv), the ninth line, the language ``Example 10 (ii)(D)
would support a'' is corrected to read ``Example 10 (iii)(D) would
support a''.
12. On page 27515, second column, paragraph (g) Example 10. newly
designated (v), the ninth line, the language ``pipeline. The meters and
compressors do not'' is corrected to read ``pipeline transmission
system. The meters and compressors do not''.
13. On page 27515, third column, paragraph (h), the third line, the
language ``quarters beginning on or before the date'' is corrected to
read ``quarters beginning after the date''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2014-15873 Filed 7-8-14; 8:45 am]
BILLING CODE 4830-01-P
