Approval and Promulgation of Implementation Plans; Arkansas; Regional Haze and Interstate Visibility Transport Federal Implementation Plan; Reopening of Comment Period, 43661-43662 [2015-17990]
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Federal Register / Vol. 80, No. 141 / Thursday, July 23, 2015 / Proposed Rules
liquidating distributions are made in
accordance with the partners’ positive capital
account balances. The partnership agreement
also requires ABC to maintain capital
accounts pursuant to § 1.704–1(b)(2)(iv) and
to revalue partner capital accounts under
§ 1.704–1(b)(2)(iv)(f) immediately prior to the
issuance of the partnership interest to M. M
undertakes a clawback obligation, and it is
reasonable to anticipate that M could and
would comply fully with any repayment
responsibilities that arise pursuant to this
obligation.
(iii) Under paragraph (c) of this section,
whether the arrangements relating to A’s 20
percent interest in future partnership net
income and gains and M’s Additional Interest
are treated as payment for services depends
on the facts and circumstances. The most
important factor in this facts and
circumstances determination is the presence
or absence of significant entrepreneurial risk.
The allocations to A and M do not
presumptively lack significant
entrepreneurial risk under paragraph (c)(1) of
this section because the allocations are based
on net profits, the allocations are subject to
a clawback obligation over the life of the
fund and it is reasonable to anticipate that A
and M could and would comply with this
obligation, and the allocations are neither
reasonably determinable nor highly likely to
be available. Additionally, the facts and
circumstances do not establish the presence
of other factors that would suggest that the
arrangement is properly characterized as a
payment for services. Accordingly, the
arrangements do not constitute payment for
services under paragraph (b)(1) of this
section.
Par. 5. Section 1.707–9 is amended
by:
a. Redesignating paragraph (b) as
paragraph (c);
b. Redesignating paragraph (a) as
paragraph (b); and
c. Adding new paragraph (a).
The addition reads as follows:
■
mstockstill on DSK4VPTVN1PROD with PROPOSALS
§ 1.707–9.
rules.
(a) Section 1.707–2—(1) In general.
Section 1.707–2 applies to all
arrangements entered into or modified
after the date of publication of the
Treasury decision adopting that section
as final regulations in the Federal
Register. To the extent that an
arrangement permits a service provider
to waive all or a portion of its fee for any
period subsequent to the date the
arrangement is created, then the
arrangement is modified for purposes of
this paragraph on the date or dates that
the fee is waived.
(2) Arrangements entered into or
modified before final regulations are
published in the Federal Register. In
the case of any arrangement entered into
or modified that occurs on or before
final regulations are published in the
Federal Register, the determination of
whether the arrangement is a disguised
19:18 Jul 22, 2015
Jkt 235001
§ 1.736–1. Payments to a retiring partner
or a deceased partner’s successor in
interest.
(a) * * *
(1)(i) * * * Section 736 does not
apply to arrangements treated as
disguised payments for services under
§ 1.707–2.
*
*
*
*
*
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2015–17828 Filed 7–22–15; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R06–OAR–2015–0189; FRL–9931–02–
Region 6]
Effective dates and transitional
VerDate Sep<11>2014
fee for services under section
707(a)(2)(A) is to be made on the basis
of the statute and the guidance provided
regarding that provision in the
legislative history of section 73 of the
Tax Reform Act of 1984 (Pub. L. 98–369,
98 Stat. 494). See H.R. Rep. No. 861,
98th Cong., 2d Sess. 859–2 (1984); S.
Prt. No. 169 (Vol. I), 98th Cong., 2d Sess.
223–32 (1984); H.R. Rep. No. 432 (Pt. 2),
98th Cong., 2d Sess. 1216–21 (1984).
*
*
*
*
*
■ Par. 6. Section 1.736–1 is amended by
adding a sentence at the end of
paragraph (a)(1)(i) to read as follows:
Approval and Promulgation of
Implementation Plans; Arkansas;
Regional Haze and Interstate Visibility
Transport Federal Implementation
Plan; Reopening of Comment Period
Environmental Protection
Agency (EPA).
ACTION: Proposed rule, reopening of
comment period.
AGENCY:
The Environmental Protection
Agency (EPA) is reopening the comment
period for a proposed rule to establish
a Clean Air Act (CAA) Federal
Implementation Plan (FIP) to address
regional haze and visibility transport
requirements for the State of Arkansas.
The EPA is reopening the public
comment period for the proposed rule
for an additional 15 days from the date
of today’s publication. The reopening of
the comment period is in response to a
request submitted by the Domtar
Ashdown Mill to extend the comment
period.
DATES: The comment period for the
proposed rule published on April 8,
2015 (80 FR 18944), extended on May
SUMMARY:
PO 00000
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Fmt 4702
Sfmt 4702
43661
1, 2015 (80 FR 24872), is reopened.
Written comments must be received on
or before August 7, 2015.
ADDRESSES: Submit your comments,
identified by Docket No. EPA–R06–
OAR–2015–0189, by one of the
following methods:
• Federal e-Rulemaking Portal:
https://www.regulations.gov. Follow the
online instructions for submitting
comments.
• Email: R6AIR_ARHaze@epa.gov.
• Mail: Guy Donaldson, Chief, Air
Planning Section (6PD–L),
Environmental Protection Agency, 1445
Ross Avenue, Suite 1200, Dallas, Texas
75202–2733.
• Hand or Courier Delivery: Guy
Donaldson at the address above. Such
deliveries are accepted only between the
hours of 8 a.m. and 4 p.m. weekdays,
and not on legal holidays. Special
arrangements should be made for
deliveries of boxed information.
• Fax: Guy Donaldson at (214) 665–
7263.
Instructions: Direct your comments to
Docket No. EPA–R06–OAR–2015–0189.
Our 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 we 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 us 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, we recommend
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 we cannot read your
comment due to technical difficulties
and cannot contact you for clarification,
we 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: The index to the docket for
this action is available electronically at
www.regulations.gov and in hard copy
E:\FR\FM\23JYP1.SGM
23JYP1
43662
Federal Register / Vol. 80, No. 141 / Thursday, July 23, 2015 / Proposed Rules
at EPA Region 6, 1445 Ross Avenue,
Suite 700, Dallas, Texas. While all
documents in the docket are listed in
the index, some information may be
publicly available only at the hard copy
location (e.g., copyrighted material), and
some may not be publicly available at
either location (e.g., CBI).
and recordkeeping requirements, Sulfur
dioxides, Regional haze, Visibility.
Dated: July 15, 2015.
Wren Stenger,
Multimedia Planning and Permitting Division
Director, Region 6.
[FR Doc. 2015–17990 Filed 7–22–15; 8:45 am]
BILLING CODE 6560–50–P
FOR FURTHER INFORMATION CONTACT:
Dayana Medina, (214) 665–7241;
medina.dayana@epa.gov. To inspect the
hard copy materials, please schedule an
appointment with Ms. Medina.
mstockstill on DSK4VPTVN1PROD with PROPOSALS
SUPPLEMENTARY INFORMATION:
Throughout this document whenever
‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean
the EPA.
On April 8, 2015, we published in the
Federal Register a proposal to establish
a FIP for the State of Arkansas
addressing regional haze and visibility
transport (80 FR 18944). Comments on
the proposed rule were required to be
received by May 16, 2015. On May 1,
2015 (80 FR 24872), we published in the
Federal Register a document that
announced the availability in the docket
of supplemental modeling performed by
us and extended the comment period
until July 15, 2015, to allow interested
persons additional time to prepare and
submit comments.
On July 6, 2015, we received a request
from the Domtar Ashdown Mill to
extend the comment period for an
additional 45 days for the purpose of
allowing it to complete modeling work
and submit to us information it believes
to be essential and related to a
significant aspect of the proposed FIP
requirements for the Domtar Ashdown
Mill. On July 13, 2015, we received a
renewed and revised request from the
Domtar Ashdown Mill to extend the
comment period until August 4, 2015.
Given that the comment period closed
on July 15, 2015, we are unable to
extend the comment period, but will
reopen the comment period for 15 days
from the date of today’s publication. We
will also consider any comments
submitted to us in the interim period
following the close of the public
comment period on July 15, 2015, and
prior to today’s publication. This
reopening will allow the Domtar
Ashdown Mill and other interested
persons additional time to submit
comments to us.
List of Subjects in 40 CFR Part 52
Environmental protection, Air
pollution control, Best available control
technology, Incorporation by reference,
Intergovernmental relations, Interstate
transport of pollution, Nitrogen dioxide,
Ozone, Particulate matter, Reporting
VerDate Sep<11>2014
19:18 Jul 22, 2015
Jkt 235001
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R01–OAR–2010–0460; A–1–FRL–
9930–93-Region 1]
Approval and Promulgation of Air
Quality Implementation Plans; Rhode
Island; Control of Volatile Organic
Compounds from Adhesives and
Sealants
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
The Environmental Protection
Agency (EPA) is proposing to approve a
State Implementation Plan (SIP)
revision submitted by the State of Rhode
Island. This revision includes a
regulation adopted by Rhode Island that
establishes and requires Reasonably
Available Control Technology (RACT)
for volatile organic compound (VOC)
sources of emissions from
miscellaneous adhesives and sealants.
The intended effect of this action is to
propose to approve Rhode Island’s Air
Pollution Control Regulation No. 44,
‘‘Control of Volatile Organic
Compounds from Adhesives and
Sealants,’’ into the Rhode Island SIP.
This action is being taken in accordance
with the Clean Air Act.
DATES: Written comments must be
received on or before August 24, 2015.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R01–
OAR–2010–0460 by one of the following
methods:
1. www.regulations.gov: Follow the
on-line instructions for submitting
comments.
2. Email: arnold.anne@epa.gov. Fax:
(617) 918–0047.
3. Mail: EPA–R01–OAR–2010–0460,
Anne Arnold, U.S. Environmental
Protection Agency, EPA New England
Regional Office, 5 Post Office Square—
Suite 100, (Mail code OEP05–2), Boston,
MA 02109–3912. Hand Delivery or
Courier. Deliver your comments to:
Anne Arnold, Manager, Air Quality
Planning Unit, Office of Ecosystem
Protection, U.S. Environmental
Protection Agency, EPA New England
SUMMARY:
PO 00000
Frm 00026
Fmt 4702
Sfmt 9990
Regional Office, 5 Post Office Square—
Suite 100, (Mail code OEP05–2), Boston,
MA 02109–3912. Such deliveries are
only accepted during the Regional
Office’s normal hours of operation. The
Regional Office’s official hours of
business are Monday through Friday,
8:30 a.m. to 4:30 p.m., excluding legal
holidays.
Please see the direct final rule which
is located in the Rules Section of this
Federal Register for detailed
instructions on how to submit
comments.
FOR FURTHER INFORMATION CONTACT:
David Mackintosh, Air Quality Unit,
U.S. Environmental Protection Agency,
EPA New England Regional Office, 5
Post Office Square—Suite 100, (Mail
code OEP05–2), Boston, MA 02109–
3912, telephone number (617) 918–
1584, fax number (617) 918–0584, email
mackintosh.david@epa.gov.
SUPPLEMENTARY INFORMATION: In the
Rules and Regulations 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 the rule, 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.
Please note that if EPA receives adverse
comment on an amendment, paragraph,
or section of the rule and if that
provision may be severed from the
remainder of the rule, EPA may adopt
as final those provisions 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 and Regulations section of this
Federal Register.
List of Subjects in 40 CFR Part 52
Environmental protection, Air
pollution control, Incorporation by
reference, Intergovernmental relations,
Ozone, Reporting and recordkeeping
requirements, Volatile organic
compounds.
Dated: June 18, 2015.
H. Curtis Spalding,
Regional Administrator, EPA New England.
[FR Doc. 2015–17851 Filed 7–22–15; 8:45 am]
BILLING CODE 6560–50–P
E:\FR\FM\23JYP1.SGM
23JYP1
Agencies
[Federal Register Volume 80, Number 141 (Thursday, July 23, 2015)]
[Proposed Rules]
[Pages 43661-43662]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-17990]
=======================================================================
-----------------------------------------------------------------------
ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 52
[EPA-R06-OAR-2015-0189; FRL-9931-02-Region 6]
Approval and Promulgation of Implementation Plans; Arkansas;
Regional Haze and Interstate Visibility Transport Federal
Implementation Plan; Reopening of Comment Period
AGENCY: Environmental Protection Agency (EPA).
ACTION: Proposed rule, reopening of comment period.
-----------------------------------------------------------------------
SUMMARY: The Environmental Protection Agency (EPA) is reopening the
comment period for a proposed rule to establish a Clean Air Act (CAA)
Federal Implementation Plan (FIP) to address regional haze and
visibility transport requirements for the State of Arkansas. The EPA is
reopening the public comment period for the proposed rule for an
additional 15 days from the date of today's publication. The reopening
of the comment period is in response to a request submitted by the
Domtar Ashdown Mill to extend the comment period.
DATES: The comment period for the proposed rule published on April 8,
2015 (80 FR 18944), extended on May 1, 2015 (80 FR 24872), is reopened.
Written comments must be received on or before August 7, 2015.
ADDRESSES: Submit your comments, identified by Docket No. EPA-R06-OAR-
2015-0189, by one of the following methods:
Federal e-Rulemaking Portal: https://www.regulations.gov.
Follow the online instructions for submitting comments.
Email: R6AIR_ARHaze@epa.gov.
Mail: Guy Donaldson, Chief, Air Planning Section (6PD-L),
Environmental Protection Agency, 1445 Ross Avenue, Suite 1200, Dallas,
Texas 75202-2733.
Hand or Courier Delivery: Guy Donaldson at the address
above. Such deliveries are accepted only between the hours of 8 a.m.
and 4 p.m. weekdays, and not on legal holidays. Special arrangements
should be made for deliveries of boxed information.
Fax: Guy Donaldson at (214) 665-7263.
Instructions: Direct your comments to Docket No. EPA-R06-OAR-2015-
0189. Our 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 we 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 us 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, we recommend 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 we cannot read your
comment due to technical difficulties and cannot contact you for
clarification, we 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: The index to the docket for this action is available
electronically at www.regulations.gov and in hard copy
[[Page 43662]]
at EPA Region 6, 1445 Ross Avenue, Suite 700, Dallas, Texas. While all
documents in the docket are listed in the index, some information may
be publicly available only at the hard copy location (e.g., copyrighted
material), and some may not be publicly available at either location
(e.g., CBI).
FOR FURTHER INFORMATION CONTACT: Dayana Medina, (214) 665-7241;
medina.dayana@epa.gov. To inspect the hard copy materials, please
schedule an appointment with Ms. Medina.
SUPPLEMENTARY INFORMATION: Throughout this document whenever ``we,''
``us,'' or ``our'' is used, we mean the EPA.
On April 8, 2015, we published in the Federal Register a proposal
to establish a FIP for the State of Arkansas addressing regional haze
and visibility transport (80 FR 18944). Comments on the proposed rule
were required to be received by May 16, 2015. On May 1, 2015 (80 FR
24872), we published in the Federal Register a document that announced
the availability in the docket of supplemental modeling performed by us
and extended the comment period until July 15, 2015, to allow
interested persons additional time to prepare and submit comments.
On July 6, 2015, we received a request from the Domtar Ashdown Mill
to extend the comment period for an additional 45 days for the purpose
of allowing it to complete modeling work and submit to us information
it believes to be essential and related to a significant aspect of the
proposed FIP requirements for the Domtar Ashdown Mill. On July 13,
2015, we received a renewed and revised request from the Domtar Ashdown
Mill to extend the comment period until August 4, 2015. Given that the
comment period closed on July 15, 2015, we are unable to extend the
comment period, but will reopen the comment period for 15 days from the
date of today's publication. We will also consider any comments
submitted to us in the interim period following the close of the public
comment period on July 15, 2015, and prior to today's publication. This
reopening will allow the Domtar Ashdown Mill and other interested
persons additional time to submit comments to us.
List of Subjects in 40 CFR Part 52
Environmental protection, Air pollution control, Best available
control technology, Incorporation by reference, Intergovernmental
relations, Interstate transport of pollution, Nitrogen dioxide, Ozone,
Particulate matter, Reporting and recordkeeping requirements, Sulfur
dioxides, Regional haze, Visibility.
Dated: July 15, 2015.
Wren Stenger,
Multimedia Planning and Permitting Division Director, Region 6.
[FR Doc. 2015-17990 Filed 7-22-15; 8:45 am]
BILLING CODE 6560-50-P