Approval and Promulgation of Air Quality Implementation Plans; Iowa; Grain Vacuuming Best Management Practices (BMPs) and Rescission Rules, 33222 [2015-14088]
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33222
Federal Register / Vol. 80, No. 112 / Thursday, June 11, 2015 / Proposed Rules
published as final regulations in the
Federal Register.
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§ 1.1502–21A
[Removed]
Par. 5. Section 1.1502–21A is
removed.
■ Par. 6. Section 1.1502–22 is amended
by:
■ 1. Revising paragraphs (a)(2) and (3).
■ 2. Adding paragraph (a)(4).
The revisions and addition read as
follows:
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§ 1.1502–22
loss.
Consolidated capital gain and
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(a) * * *
(2) The consolidated net section 1231
gain for the year (determined under
§ 1.1502–23);
(3) The net capital loss carryovers or
carrybacks to the year; and
(4) Applying the ordering rules of
§ 1.1502–11(b) if stock of a subsidiary is
disposed of.
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§ 1.1502–22A
[Removed]
Par. 7. Section 1.1502–22A is
removed.
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§ 1.1502–23A
BILLING CODE 4830–01–P
[Removed]
Par. 8. Section 1.1502–23A is
removed.
ENVIRONMENTAL PROTECTION
AGENCY
[Amended]
Par. 9. Section 1.1502–24 is amended
by:
■ 1. Removing the words ‘‘Five percent’’
in paragraph (a)(2) and adding ‘‘The
percentage limitation on the total
charitable contribution deduction
provided in section 170(b)(2)(A)’’ in its
place.
■ 2. Removing ‘‘section 242,’’ and
‘‘§ 1.1502–25,’’ in paragraph (c).
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PART 301—PROCEDURE AND
ADMINISTRATION
Par. 10. The authority citation for part
301 is amended by revising the entry for
§ 301.6402–7 to read in part as follows:
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Authority: 26 U.S.C. 7805.
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Section 301.6402–7 also issued under 26
U.S.C. 6402(k).
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Par. 11. Section 301.6402–7 is
amended by revising the last sentence of
paragraph (g)(2)(ii) and paragraph (l) to
read as follows:
Lhorne on DSK2VPTVN1PROD with PROPOSALS
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§ 301.6402–7 Claims for refund and
applications for tentative carryback
adjustments involving consolidated groups
that include insolvent financial institutions.
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(g) * * *
VerDate Sep<11>2014
John M. Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2015–13982 Filed 6–10–15; 8:45 am]
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§ 1.1502–24
(2) * * *
(ii) * * * For this purpose, the
separate net operating loss of a member
is determined by computing the
consolidated net operating loss by
reference to only the member’s items of
income, gain, deduction, and loss
(excluding capital gains and amounts
treated as capital gains), including the
member’s losses and deductions
actually absorbed by the group in the
consolidated return year (whether or not
absorbed by the member).
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(l) Effective/applicability dates. This
section applies to refunds and tentative
carryback adjustments paid after
December 30, 1991. However, the last
sentence of paragraph (g)(2)(ii) of this
section applies to separate net operating
losses of members incurred in
consolidated return years beginning on
or after the date these regulations are
published as final regulations in the
Federal Register.
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14:00 Jun 10, 2015
Jkt 235001
40 CFR Part 52
[EPA–R07–OAR–2015–0358; FRL–9928–89–
Region–7]
Approval and Promulgation of Air
Quality Implementation Plans; Iowa;
Grain Vacuuming Best Management
Practices (BMPs) and Rescission
Rules
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 Iowa
to amend Best Management Practices
(BMPs) for grain vacuuming operations
at Group 1 grain elevators. Additional
revisions to the SIP include revised
definitions, revised requirements for
Department forms, and rescinding rule
requirements and references for
conditional permits.
DATES: Comments on this proposed
action must be received in writing by
July 13, 2015.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R07–
OAR–2015–0358, by mail to Heather
Hamilton, Environmental Protection
SUMMARY:
PO 00000
Frm 00024
Fmt 4702
Sfmt 9990
Agency, Air Planning and Development
Branch, 11201 Renner Boulevard,
Lenexa, Kansas 66219. Comments may
also be submitted electronically or
through hand delivery/courier by
following the detailed instructions in
the ADDRESSES section of the direct final
rule located in the rules section of this
Federal Register.
FOR FURTHER INFORMATION CONTACT:
Heather Hamilton, Environmental
Protection Agency, Air Planning and
Development Branch, 11201 Renner
Boulevard, Lenexa, Kansas 66219 at
(913) 551–7039, or by email at
Hamilton.heather@epa.gov.
In the
final rules section of this Federal
Register, EPA is approving the state’s
SIP revision as a direct final rule
without prior proposal because the
Agency views this as a noncontroversial
revision amendment and anticipates no
relevant adverse comments to this
action. A detailed rationale for the
approval is set forth in the Technical
Support Document that is part of this
rulemaking docket. If no relevant
adverse comments are received in
response to this action, no further
activity is contemplated in relation to
this action. If EPA receives relevant
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 action. EPA will not institute
a second comment period on this action.
Any parties interested in commenting
on this action should do so at this time.
Please note that if EPA receives adverse
comment on part of this rule and if that
part can be severed from the remainder
of the rule, EPA may adopt as final
those parts of the rule that are not the
subject of an adverse comment. For
additional information, see the direct
final rule which is located in the rules
section of this Federal Register.
SUPPLEMENTARY INFORMATION:
List of Subjects in 40 CFR Part 52
Environmental protection, Air
pollution control, Carbon monoxide,
Incorporation by reference,
Intergovernmental relations, Lead,
Nitrogen dioxide, Ozone, Particulate
matter, Reporting and recordkeeping
requirements, Sulfur oxides, Volatile
organic compounds.
Dated: May 28, 2015.
Mark Hague,
Acting Regional Administrator, Region 7.
[FR Doc. 2015–14088 Filed 6–10–15; 8:45 am]
BILLING CODE 6560–50–P
E:\FR\FM\11JNP1.SGM
11JNP1
Agencies
[Federal Register Volume 80, Number 112 (Thursday, June 11, 2015)]
[Proposed Rules]
[Page 33222]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-14088]
=======================================================================
-----------------------------------------------------------------------
ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 52
[EPA-R07-OAR-2015-0358; FRL-9928-89-Region-7]
Approval and Promulgation of Air Quality Implementation Plans;
Iowa; Grain Vacuuming Best Management Practices (BMPs) and Rescission
Rules
AGENCY: Environmental Protection Agency (EPA).
ACTION: Proposed rule.
-----------------------------------------------------------------------
SUMMARY: The Environmental Protection Agency (EPA) proposes to approve
the State Implementation Plan (SIP) revision submitted by the State of
Iowa to amend Best Management Practices (BMPs) for grain vacuuming
operations at Group 1 grain elevators. Additional revisions to the SIP
include revised definitions, revised requirements for Department forms,
and rescinding rule requirements and references for conditional
permits.
DATES: Comments on this proposed action must be received in writing by
July 13, 2015.
ADDRESSES: Submit your comments, identified by Docket ID No. EPA-R07-
OAR-2015-0358, by mail to Heather Hamilton, Environmental Protection
Agency, Air Planning and Development Branch, 11201 Renner Boulevard,
Lenexa, Kansas 66219. Comments may also be submitted electronically or
through hand delivery/courier by following the detailed instructions in
the ADDRESSES section of the direct final rule located in the rules
section of this Federal Register.
FOR FURTHER INFORMATION CONTACT: Heather Hamilton, Environmental
Protection Agency, Air Planning and Development Branch, 11201 Renner
Boulevard, Lenexa, Kansas 66219 at (913) 551-7039, or by email at
Hamilton.heather@epa.gov.
SUPPLEMENTARY INFORMATION: In the final rules section of this Federal
Register, EPA is approving the state's SIP revision as a direct final
rule without prior proposal because the Agency views this as a
noncontroversial revision amendment and anticipates no relevant adverse
comments to this action. A detailed rationale for the approval is set
forth in the Technical Support Document that is part of this rulemaking
docket. If no relevant adverse comments are received in response to
this action, no further activity is contemplated in relation to this
action. If EPA receives relevant 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 action. EPA
will not institute a second comment period on this action. Any parties
interested in commenting on this action should do so at this time.
Please note that if EPA receives adverse comment on part of this rule
and if that part can be severed from the remainder of the rule, EPA may
adopt as final those parts of the rule that are not the subject of an
adverse comment. For additional information, see the direct final rule
which is located in the rules section of this Federal Register.
List of Subjects in 40 CFR Part 52
Environmental protection, Air pollution control, Carbon monoxide,
Incorporation by reference, Intergovernmental relations, Lead, Nitrogen
dioxide, Ozone, Particulate matter, Reporting and recordkeeping
requirements, Sulfur oxides, Volatile organic compounds.
Dated: May 28, 2015.
Mark Hague,
Acting Regional Administrator, Region 7.
[FR Doc. 2015-14088 Filed 6-10-15; 8:45 am]
BILLING CODE 6560-50-P