Allocation of Controlled Group Research Credit; Correction, 23244 [2015-09605]
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23244
Federal Register / Vol. 80, No. 80 / Monday, April 27, 2015 / Proposed Rules
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 39
[Docket No. FAA–2015–0868; Directorate
Identifier 97–ANE–42–AD
RIN 2120–AA64
Airworthiness Directives; Lycoming
Engines Reciprocating Engines
Federal Aviation
Administration (FAA), DOT.
ACTION: Proposed rule; withdrawal.
AGENCY:
The FAA is withdrawing a
notice of proposed rulemaking (NPRM).
The NPRM proposed a new
airworthiness directive (AD) that had
applied to certain Lycoming Engines
(type certificate formerly held by
Textron Lycoming) with Superior Air
Parts, Inc. (SAP), piston pins installed.
The NPRM had applied to those engines
using SAP piston pins, part number (P/
N) 13444–1. The proposed action would
have required removal of defective SAP
piston pins, P/N 13444–1, from service.
Since we issued the NPRM, we have
learned that all the affected piston pins
have been removed from service. We
also found that SAP has revised its
manufacturing process so that the
subsequent piston pins were no longer
susceptible to cracking. Accordingly, we
withdraw the proposed rule.
DATES: As of April 27, 2015, the
proposed rule published February 18,
1998 at 63 FR 8149 is withdrawn.
FOR FURTHER INFORMATION CONTACT:
Peter W. Hakala, Aerospace Engineer,
Ft. Worth Aircraft Certification Office,
FAA, Rotorcraft Directorate, 2601
Meacham Blvd., Fort Worth, TX 76137;
phone: 817–222–5145; fax: 817–222–
5785; email: peter.w.hakala@faa.gov.
SUPPLEMENTARY INFORMATION: The FAA
proposed to amend 14 CFR part 39 with
a proposed AD (63 FR 8149, February
18, 1998). The proposed AD had applied
to certain Lycoming Engines with SAP
piston pins installed. The NPRM
proposed to require removing certain
defective piston pins from service. The
proposed action was prompted by
reports of defective piston pins. The
proposed actions were intended to
prevent a piston pin fracture from
allowing a connecting rod and free
piston to damage an aluminum cylinder
head or an engine case. This could
result in the loss of oil leading to total
power failure and a possible engine fire.
Also, a loose connecting rod could
possibly puncture the engine case or
jam the engine crankshaft, resulting in
a catastrophic engine failure.
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SUMMARY:
VerDate Sep<11>2014
14:40 Apr 24, 2015
Jkt 235001
Since we issued the NPRM (63 FR
8149, February 18, 1998), additional
information became available after the
public comment period closed on March
20, 1998.
Upon further consideration, we
hereby withdraw the proposed rule for
the following reasons:
• All the suspect defective piston
pins, P/N 1344–1, manufactured by
SAP, were taken out of service in 1998.
• SAP changed its machining and
grinding procedures in 1998 so that the
affected piston pins were no longer
susceptible to micro-cracks.
Withdrawal of the NPRM (63 FR 8149,
February 18, 1998) constitutes only such
action, and does not preclude the
agency from issuing another notice in
the future, nor does it commit the
agency to any course of action in the
future.
Since this action only withdraws a
notice of proposed rulemaking, it is
neither a proposed nor a final rule.
Therefore, Executive Order 12866, the
Regulatory Flexibility Act, or DOT
Regulatory Policies and Procedures (44
FR 11034, February 26, 1979) do not
cover this withdrawal.
List of Subjects in 14 CFR Part 39
Air transportation, Aircraft, Aviation
safety, Incorporation by reference,
Safety.
The Withdrawal
Accordingly, the notice of proposed
rulemaking, Docket No. FAA–2015–
0868; Directorate Identifier 97–ANE–
42–AD, published in the Federal
Register on February 18, 1998 (63 FR
8149), is withdrawn.
Issued in Burlington, Massachusetts, on
April 15, 2015.
Colleen M. D’Alessandro,
Assistant Manager, Engine & Propeller
Directorate, Aircraft Certification Service.
[FR Doc. 2015–09535 Filed 4–24–15; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–133489–13]
RIN 1545–BL76
Allocation of Controlled Group
Research Credit; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary and
notice of public hearing; correction.
AGENCY:
PO 00000
Frm 00002
Fmt 4702
Sfmt 9990
This document contains
corrections to notice of proposed
rulemaking by cross-reference to
temporary and notice of public hearing
(REG–133489–13) that were published
in the Federal Register on Friday, April
3, 2015 (80 FR 18171). The notice of
proposed rulemaking by cross-reference
to temporary and notice of public
hearing are relating to the allocation of
the credit for increasing research
activities (research credit) to
corporations and trades or businesses
under common control (controlled
groups).
SUMMARY:
This correction is effective April
27, 2015 and applicable April 3, 2015.
DATES:
FOR FURTHER INFORMATION CONTACT:
James Holmes at (202) 317–4137 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking by
cross-reference to temporary regulations
and notice of public hearing (REG–
133489–13) is the subjected to the
correction under section 41 of the
Internal Revenue Code.
Need for Correction
As published, the notice of proposed
rulemaking by cross-reference to
temporary regulations and notice of
public hearing (REG–133489–13)
contains an error that may prove to be
misleading and are in need of
clarification.
Correction of Publication
Accordingly, the notice of proposed
rulemaking by cross-reference to
temporary regulations and notice of
public hearing (REG–133489–13) that is
subject to FR Doc. 2015–07380, is
corrected as follows:
1. On page 18171, in the preamble,
second column, under the caption
Background, fifth line from the bottom,
the language ‘‘Act’’ is corrected to read
‘‘American Taxpayer Relief Act of 2012,
P L 112–240, H. R. 8 (the ‘‘Act’’)’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2015–09605 Filed 4–24–15; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 80, Number 80 (Monday, April 27, 2015)]
[Proposed Rules]
[Page 23244]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-09605]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-133489-13]
RIN 1545-BL76
Allocation of Controlled Group Research Credit; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
and notice of public hearing; correction.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to notice of proposed
rulemaking by cross-reference to temporary and notice of public hearing
(REG-133489-13) that were published in the Federal Register on Friday,
April 3, 2015 (80 FR 18171). The notice of proposed rulemaking by
cross-reference to temporary and notice of public hearing are relating
to the allocation of the credit for increasing research activities
(research credit) to corporations and trades or businesses under common
control (controlled groups).
DATES: This correction is effective April 27, 2015 and applicable April
3, 2015.
FOR FURTHER INFORMATION CONTACT: James Holmes at (202) 317-4137 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice of proposed rulemaking by cross-reference to temporary
regulations and notice of public hearing (REG-133489-13) is the
subjected to the correction under section 41 of the Internal Revenue
Code.
Need for Correction
As published, the notice of proposed rulemaking by cross-reference
to temporary regulations and notice of public hearing (REG-133489-13)
contains an error that may prove to be misleading and are in need of
clarification.
Correction of Publication
Accordingly, the notice of proposed rulemaking by cross-reference
to temporary regulations and notice of public hearing (REG-133489-13)
that is subject to FR Doc. 2015-07380, is corrected as follows:
1. On page 18171, in the preamble, second column, under the caption
Background, fifth line from the bottom, the language ``Act'' is
corrected to read ``American Taxpayer Relief Act of 2012, P L 112-240,
H. R. 8 (the ``Act'')''.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-09605 Filed 4-24-15; 8:45 am]
BILLING CODE 4830-01-P
