Airworthiness Directives; DASSAULT AVIATION Airplanes, 45902-45905 [2015-18689]
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45902
Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules
PART 39—AIRWORTHINESS
DIRECTIVES
1. The authority citation for part 39
continues to read as follows:
■
Authority: 49 U.S.C. 106(g), 40113, 44701.
§ 39.13
[Amended]
2. The FAA amends § 39.13 by
removing Airworthiness Directive (AD)
2015–12–09, Amendment 39–18184 (80
FR 34831, June 18, 2015), and adding
the following new AD:
■
Airbus Helicopters Deutschland GmbH
(Previously Eurocopter Deutschland
GmbH) (Airbus Helicopters): Docket No.
FAA–2014–0577; Directorate Identifier
2013–SW–042–AD.
(a) Applicability
This AD applies to Airbus Helicopters
Model EC135P1, EC135T1, EC135P2,
EC135T2, EC135P2+, EC135T2+, and MBB–
BK 117 C–2 helicopters, certificated in any
category.
(b) Unsafe Condition
This AD defines the unsafe condition as
loose attachment hardware between the
Smart Electro Mechanical Actuator (SEMA)
and a control rod. This condition could result
in loss of the control axis and subsequent
loss of control of the helicopter.
(c) Comments Due Date
We must receive comments by August 18,
2015.
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(d) Compliance
You are responsible for performing each
action required by this AD within the
specified compliance time unless it has
already been accomplished prior to that time.
(e) Required Actions
(1) Within 50 hours time-in-service (TIS),
for Model EC135P1, EC135T1, EC135P2,
EC135T2, EC135P2+, and EC135T2+
helicopters, do the following:
(i) Using Figure 1 and Figure 2 of
Eurocopter Alert Service Bulletin EC135–
22A–015, Revision 1, dated January 28, 2013
(ASB EC135–22A–015) as reference, inspect
the attachment hardware between the SEMA
and the longitudinal actuator control rod to
determine whether any of the washers can be
moved.
(A) If no washer can be moved, no further
action is needed.
(B) If a washer can be moved, replace the
four screws and install two additional
washers, part number (P/N) EN2139–05016,
to connect the SEMA with the control rod.
Torque-tighten each screw to 5–6 Nm.
(ii) Using Figure 1 and Figure 2 of ASB
EC135–22A–015 as reference, inspect the
attachment hardware between the SEMA and
the lateral actuator control rod to determine
whether any of the washers can be moved.
(A) If no washer can be moved, no further
action is needed.
(B) If a washer can be moved, replace the
four screws and install two additional
washers, P/N EN2139–05016, to connect the
SEMA with the control rod. Torque-tighten
each screw to 5–6 Nm.
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(iii) Using Figure 1, Figure 3, and Figure
4 of ASB EC135–22A–015 as reference,
inspect the attachment hardware between the
SEMA and the yaw actuator control rod to
determine whether any of the washers can be
moved.
(A) If no washer can be moved, no further
action is needed.
(B) If a washer can be moved, replace the
four screws and install two additional
washers, P/N EN2139–05016, to connect the
SEMA with the control rod. Torque-tighten
each screw to 5–6 Nm.
(2) Within 50 hours TIS, for Model MBB
BK117 C–2 helicopters, using Figure 1 of
Eurocopter Alert Service Bulletin MBB
BK117 C–2–22A–009, Revision 1, dated
August 3, 2009, as reference, inspect the
attachment hardware between the YawSEMA and the Yaw-SEMA control rod to
determine whether any of the washers can be
moved.
(i) If no washer can be moved, no further
action is needed.
(ii) If a washer can be moved, replace the
four screws and install two additional
washers, P/N EN2139–05016, to connect the
SEMA with the control rod. Torque-tighten
each screw to 5–6 Nm and apply
polyurethane lacquer onto the attachment
hardware.
(f) Affected ADs
This AD revises AD 2015–12–09,
Amendment 39–18184 (80 FR 34831, June
18, 2015).
(g) Credit for Previous Actions
If you performed the actions in Eurocopter
Alert Service Bulletin EC135–22A–015,
Revision 0, dated May 13, 2008, or
Eurocopter Alert Service Bulletin MBB
BK117 C–2–22A–009, Revision 0, May 13,
2008, before the effective date of this AD, you
met the requirements of this AD.
(h) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, Regulations and Policy
Group, FAA, may approve AMOCs for this
AD. Send your proposal to: Matt Wilbanks,
Aviation Safety Engineer, Regulations and
Policy Group, Rotorcraft Directorate, FAA,
10101 Hillwood Pkwy, Fort Worth, TX
76177; telephone (817) 222–5110; email 9ASW-FTW-AMOC-Requests@faa.gov.
(2) For operations conducted under a 14
CFR part 119 operating certificate or under
14 CFR part 91, subpart K, we suggest that
you notify your principal inspector, or
lacking a principal inspector, the manager of
the local flight standards district office or
certificate holding district office before
operating any aircraft complying with this
AD through an AMOC.
(i) Additional Information
The subject of this AD is addressed in the
European Aviation Safety Agency (EASA) AD
No. 2013–0176, dated August 7, 2013. You
may view the EASA AD on the Internet at
https://www.regulations.gov in Docket No.
FAA–2014–0577.
(j) Subject
Joint Aircraft Service Component (JASC)
Code: 2213, Flight Controller
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Issued in Fort Worth, Texas, on July 24,
2015.
Lance T. Gant,
Acting Directorate Manager, Rotorcraft
Directorate, Aircraft Certification Service.
[FR Doc. 2015–18865 Filed 7–31–15; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 39
[Docket No. FAA–2015–2967; Directorate
Identifier 2014–NM–072–AD]
RIN 2120–AA64
Airworthiness Directives; DASSAULT
AVIATION Airplanes
Federal Aviation
Administration (FAA), DOT.
ACTION: Notice of proposed rulemaking
(NPRM).
AGENCY:
We propose to supersede
Airworthiness Directive (AD) 2002–23–
20, for certain Dassault Aviation Model
FALCON 900EX and MYSTERE–
FALCON 900 airplanes. AD 2002–23–20
currently requires repetitive operational
tests of the flap asymmetry detection
system to verify proper functioning, and
repair if necessary; repetitive
replacement of the inboard flap
jackscrews with new or reconditioned
jackscrews; and repetitive measurement
of the screw/nut play of the jackscrews
on the inboard and outboard flaps to
detect discrepancies, and corrective
action if necessary. AD 2002–23–20
currently requires a revision of the
airplane flight manual. Since we issued
AD 2002–23–20, the maintenance
manual has been revised. This proposed
AD would require revising the
maintenance or inspection program, as
applicable, to include the maintenance
tasks and airworthiness limitations
specified in the Airworthiness
Limitations section of the airplane
maintenance manual. This proposed AD
also removes the Model FALCON 900EX
airplanes from the applicability of the
existing AD. We are proposing this AD
to prevent reduced structural integrity
of the airplane.
DATES: We must receive comments on
this proposed AD by September 17,
2015.
ADDRESSES: You may send comments by
any of the following methods:
• Federal eRulemaking Portal: Go to
https://www.regulations.gov. Follow the
instructions for submitting comments.
• Fax: 202–493–2251.
• Mail: U.S. Department of
Transportation, Docket Operations, M–
SUMMARY:
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Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules
30, West Building Ground Floor, Room
W12–140, 1200 New Jersey Avenue SE.,
Washington, DC 20590.
• Hand Delivery: U.S. Department of
Transportation, Docket Operations, M–
30, West Building Ground Floor, Room
W12–140, 1200 New Jersey Avenue SE.,
Washington, DC, between 9 a.m. and 5
p.m., Monday through Friday, except
Federal holidays.
For service information identified in
this proposed AD, contact Dassault
Falcon Jet, P.O. Box 2000, South
Hackensack, NJ 07606; telephone 201–
440–6700; Internet https://
www.dassaultfalcon.com. You may
view this referenced service information
at the FAA, Transport Airplane
Directorate, 1601 Lind Avenue SW.,
Renton, WA. For information on the
availability of this material at the FAA,
call 425–227–1221.
Examining the AD Docket
You may examine the AD docket on
the Internet at https://
www.regulations.gov by searching for
and locating Docket No. FAA–2015–
2967; or in person at the Docket
Management Facility between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal holidays. The AD docket
contains this proposed AD, the
regulatory evaluation, any comments
received, and other information. The
street address for the Docket Operations
office (telephone 800–647–5527) is in
the ADDRESSES section. Comments will
be available in the AD docket shortly
after receipt.
FOR FURTHER INFORMATION CONTACT: Tom
Rodriguez, Aerospace Engineer,
International Branch, ANM–116,
Transport Airplane Directorate, FAA,
1601 Lind Avenue SW., Renton, WA
98057–3356; telephone 425–227–1137;
fax 425–227–1149.
SUPPLEMENTARY INFORMATION:
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Comments Invited
We invite you to send any written
relevant data, views, or arguments about
this proposed AD. Send your comments
to an address listed under the
ADDRESSES section. Include ‘‘Docket No.
FAA–2015–2967; Directorate Identifier
2014–NM–072–AD’’ at the beginning of
your comments. We specifically invite
comments on the overall regulatory,
economic, environmental, and energy
aspects of this proposed AD. We will
consider all comments received by the
closing date and may amend this
proposed AD based on those comments.
We will post all comments we
receive, without change, to https://
www.regulations.gov, including any
personal information you provide. We
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will also post a report summarizing each
substantive verbal contact we receive
about this proposed AD.
Discussion
On January 3, 2003, we issued AD
2002–23–20, Amendment 39–12964 (67
FR 71098, November 29, 2002);
corrected May 4, 2010 (75 FR 23579).
AD 2002–23–20 requires actions
intended to address an unsafe condition
on certain Dassault Aviation Model
FALCON 900EX and MYSTERE–
FALCON 900 airplanes.
Since we issued AD 2002–23–20,
Amendment 39–12964 (67 FR 71098,
November 29, 2002); corrected May 4,
2010 (75 FR 23579), the maintenance
manual has been revised. In addition,
we are removing the Model 900EX
airplanes from the applicability of the
existing AD and those airplanes are
addressed through a separate AD action
(AD 2014–16–26, Amendment 39–17950
(79 FR 51077, August 27, 2014)).
The European Aviation Safety Agency
(EASA), which is the Technical Agent
for the Member States of the European
Union, has issued EASA Airworthiness
Directive 2013–0053, dated March 4,
2013 (referred to after this as the
Mandatory Continuing Airworthiness
Information, or ‘‘the MCAI’’), to correct
an unsafe condition for all MYSTERE–
FALCON 900 series airplanes. The
MCAI states:
The airworthiness limitations and
`
maintenance requirements for the MystereFalcon 900 type design are included in
Aircraft Maintenance Manual (AMM) chapter
5–40 and are approved by the European
Aviation Safety Agency (EASA). EASA
issued AD 2008–0221[https://
ad.easa.europa.eu/blob/easa_ad_2008_0221_
Corrected.pdf/AD_2008–0221_1] to require
accomplishment of the maintenance tasks,
and implementation of the airworthiness
limitations, as specified in Dassault Aviation
F900 AMM chapter 5–40 referenced DGT
113873 at revision 16.
Since that [EASA] AD was issued, Dassault
Aviation issued revision 20 of F900 AMM
chapter 5–40 which contains new or more
restrictive maintenance requirements and/or
airworthiness limitations and introduces,
among others, the following changes:
—Tasks renumbering;
—Introduction of a Corrosion Prevention
Control Program (CPCP);
—Upgrade of screwjack of flap actuators from
the older to the latest -3 version;
—Revised Time Between Overhaul for
screwjack of flap actuators -3 version;
—Revised interval for checking the screw/nut
play on screwjack of flap actuators -3
version;
—Removal of calendar limit for checking the
screw/nut play on screwjack of external
flap actuators -1 and -2 versions;
—Removal of service life limit for screwjack
of flap actuators;
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45903
—Test of flap asymmetry protection system.
Compliance with this test is required by [a
certain AD ***], but F900 AMM chapter 5–
40 at revision 20 introduces an extended
inspection interval;
—Inspection procedures of fuselage and
wings;
—Check of overpressure tightness on
pressurization control regulating valves.
Compliance with this check is required by
EASA AD 2008–0072 [https://
ad.easa.europa.eu/blob/easa_ad_2008_
0072.pdf/AD_2008–0072_1] [which
corresponds to FAA AD 2010–26–05,
Amendment 39–16544 (75 FR 79952,
December 21, 2010], but F900 AMM
chapter 5–40 at revision 20 introduces an
extended inspection interval;
—Check of overpressure relief valve vacuum
supply lines.
The maintenance tasks and airworthiness
limitations, as specified in the F900 AMM
chapter 5–40, have been identified as
mandatory actions for continued
airworthiness of the F900 type design.
Failure to comply with AMM chapter 5–40
at revision 20 may result in an unsafe
condition [reduced structural integrity of the
airplane].
For the reasons described above, this
[EASA] AD requires the implementation of
the maintenance tasks and airworthiness
limitations, as specified in the Dassault
Aviation F900 AMM chapter 5–40 DGT
113873 at revision 20.
You may examine the MCAI in the AD
docket on the Internet at https://
www.regulations.gov by searching for
and locating Docket No. FAA–2015–
2967.
Related Service Information Under 1
CFR Part 51
We reviewed Chapter 5–40,
Airworthiness Limitations, Revision 20,
dated October 2012, of the Dassault
Aviation Falcon 900 Maintenance
Manual. This service information
describes procedures, maintenance
tasks, and airworthiness limitations
specified in the Airworthiness
Limitations section of the AMM. This
service information is reasonably
available because the interested parties
have access to it through their normal
course of business or by the means
identified in the ADDRESSES section of
this NPRM.
FAA’s Determination and Requirements
of This Proposed AD
This product has been approved by
the aviation authority of another
country, and is approved for operation
in the United States. Pursuant to our
bilateral agreement with the State of
Design Authority, we have been notified
of the unsafe condition described in the
MCAI and service information
referenced above. We are proposing this
AD because we evaluated all pertinent
information and determined an unsafe
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Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules
condition exists and is likely to exist or
develop on other products of the same
type design.
Costs of Compliance
We estimate that this proposed AD
affects 112 airplanes of U.S. registry.
We estimate that it would take about
1 work-hour per product to comply with
the basic requirements of this proposed
AD. The average labor rate is $85 per
work-hour. Based on these figures, we
estimate the cost of this proposed AD on
U.S. operators to be $9,520, or $85 per
product.
List of Subjects in 14 CFR Part 39
Air transportation, Aircraft, Aviation
safety, Incorporation by reference,
Safety.
The Proposed Amendment
Accordingly, under the authority
delegated to me by the Administrator,
the FAA proposes to amend 14 CFR part
39 as follows:
PART 39—AIRWORTHINESS
DIRECTIVES
1. The authority citation for part 39
continues to read as follows:
■
Authority for This Rulemaking
Authority: 49 U.S.C. 106(g), 40113, 44701.
Title 49 of the United States Code
specifies the FAA’s authority to issue
rules on aviation safety. Subtitle I,
section 106, describes the authority of
the FAA Administrator. ‘‘Subtitle VII:
Aviation Programs,’’ describes in more
detail the scope of the Agency’s
authority.
We are issuing this rulemaking under
the authority described in ‘‘Subtitle VII,
Part A, Subpart III, Section 44701:
General requirements.’’ Under that
section, Congress charges the FAA with
promoting safe flight of civil aircraft in
air commerce by prescribing regulations
for practices, methods, and procedures
the Administrator finds necessary for
safety in air commerce. This regulation
is within the scope of that authority
because it addresses an unsafe condition
that is likely to exist or develop on
products identified in this rulemaking
action.
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Regulatory Findings
We determined that this proposed AD
would not have federalism implications
under Executive Order 13132. This
proposed AD would not have a
substantial direct effect on the States, on
the relationship between the national
Government and the States, or on the
distribution of power and
responsibilities among the various
levels of government.
For the reasons discussed above, I
certify this proposed regulation:
1. Is not a ‘‘significant regulatory
action’’ under Executive Order 12866;
2. Is not a ‘‘significant rule’’ under the
DOT Regulatory Policies and Procedures
(44 FR 11034, February 26, 1979);
3. Will not affect intrastate aviation in
Alaska; and
4. Will not have a significant
economic impact, positive or negative,
on a substantial number of small entities
under the criteria of the Regulatory
Flexibility Act.
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§ 39.13
[Amended]
2. The FAA amends § 39.13 by
removing Airworthiness Directive (AD)
2002–23–20, Amendment 39–12964 (67
FR 71098, November 29, 2002);
corrected May 4, 2010 (75 FR 23579);
and adding the following new AD:
■
DASSAULT AVIATION: Docket No. FAA–
2015–2967; Directorate Identifier 2014–
NM–072–AD.
(a) Comments Due Date
We must receive comments by September
17, 2015.
(b) Affected ADs
This AD replaces AD 2002–23–20,
Amendment 39–12964 (67 FR 71098,
November 29, 2002); corrected May 4, 2010
(75 FR 23579). This AD also affects AD 2010–
26–05, Amendment 39–16544 (75 FR 79952,
December 21, 2010).
(c) Applicability
This AD applies to all DASSAULT
AVIATION Model MYSTERE–FALCON 900
airplanes, certificated in any category.
(d) Subject
Air Transport Association (ATA) of
America Code 05, Time Limits/Maintenance
Checks.
(e) Reason
This AD was prompted by our
determination of the need for a revision to
the airplane airworthiness limitations to
introduce a corrosion prevention control
program, among other changes, to the
maintenance requirements and airworthiness
limitations. We are issuing this AD to prevent
reduced structural integrity of the airplane.
(f) Compliance
Comply with this AD within the
compliance times specified, unless already
done.
(g) Revision of Maintenance or Inspection
Program
Within 30 days after the effective date of
this AD, revise the maintenance or inspection
program, as applicable, to incorporate the
information specified in Chapter 5–40,
Airworthiness Limitations, Revision 20,
dated October 2012, of the Dassault Aviation
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Falcon 900 Maintenance Manual. The initial
compliance time for accomplishing the
actions specified in Chapter 5–40,
Airworthiness Limitations, Revision 20,
dated October 2012, of the Dassault Aviation
Falcon 900 Maintenance Manual, is within
the applicable times specified in the
maintenance manual or within 30 days after
the effective date of this AD, whichever
occurs later, except as provided by
paragraphs (g)(1) through (g)(4) of this AD.
(1) The term ‘‘LDG’’ in the ‘‘First
Inspection’’ column of any table in the
service information means total airplane
landings.
(2) The term ‘‘FH’’ in the ‘‘First Inspection’’
column of any table in the service
information means total flight hours.
(3) The term ‘‘FC’’ in the ‘‘First Inspection’’
column of any table in the service
information means total flight cycles.
(4) The term ‘‘M’’ in the ‘‘First Inspection’’
column of any table in the service
information means months.
(h) Terminating Action
Accomplishing paragraph (g) of this AD
terminates the requirements of paragraph
(g)(1) of AD 2010–26–05, Amendment 39–
16544 (75 FR 79952, December 21, 2010), for
DASSAULT AVIATION Model MYSTERE–
FALCON 900 airplanes.
(i) No Alternative Actions and Intervals
After accomplishing the revision required
by paragraph (g) of this AD, no alternative
actions (e.g., inspections) or intervals may be
used unless the actions or intervals are
approved as an alternative method of
compliance (AMOC) in accordance with the
procedures specified in paragraph (j)(1) of
this AD.
(j) Other FAA AD Provisions
The following provisions also apply to this
AD:
(1) Alternative Methods of Compliance
(AMOCs): The Manager, International
Branch, ANM–116, Transport Airplane
Directorate, 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 International Branch, send it to ATTN:
Tom Rodriguez, Aerospace Engineer,
International Branch, ANM–116, Transport
Airplane Directorate, FAA, 1601 Lind
Avenue SW., Renton, WA 98057–3356;
telephone 425–227–1137; fax 425–227–1149.
Information may be emailed to: 9-ANM-116AMOC-REQUESTS@faa.gov. 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. The AMOC approval letter
must specifically reference this AD.
(2) Contacting the Manufacturer: For any
requirement in this AD to obtain corrective
actions from a manufacturer, the action must
be accomplished using a method approved
by the Manager, International Branch, ANM–
116, Transport Airplane Directorate, FAA; or
the European Aviation Safety Agency
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(EASA); or Dassault Aviation’s EASA Design
Organization Approval (DOA). If approved by
the DOA, the approval must include the
DOA-authorized signature.
(k) Related Information
(1) Refer to Mandatory Continuing
Airworthiness Information (MCAI) EASA
Airworthiness Directive 2013–0053, dated
March 4, 2013, for related information. This
MCAI may be found in the AD docket on the
Internet at https://www.regulations.gov by
searching for and locating Docket No. FAA–
2015–2967.
(2) For service information identified in
this AD, contact Dassault Falcon Jet, P.O. Box
2000, South Hackensack, NJ 07606;
telephone 201–440–6700; Internet https://
www.dassaultfalcon.com. You may view this
service information at the FAA, Transport
Airplane Directorate, 1601 Lind Avenue SW.,
Renton, WA. For information on the
availability of this material at the FAA, call
425–227–1221.
Issued in Renton, Washington, on July 23,
2015.
Victor Wicklund,
Acting Manager, Transport Airplane
Directorate, Aircraft Certification Service.
[FR Doc. 2015–18689 Filed 7–31–15; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–109370–10]
RIN 1545–BJ34
Allocable Cash Basis and Tiered
Partnership Items
Internal Revenue Service (IRS),
Treasury.
ACTION: Partial withdrawal of notice of
proposed rulemaking and notice of
proposed rulemaking.
AGENCY:
This document contains
proposed regulations regarding the
determination of a partner’s distributive
share of certain allocable cash basis
items and items attributable to an
interest in a lower-tier partnership
during a partnership taxable year in
which a partner’s interest changes.
These proposed regulations affect
partnerships and their partners.
DATES: Written or electronic comments
and requests for a public hearing must
be received by November 2, 2015. As of
August 3, 2015, the notice of proposed
rulemaking that was published in the
Federal Register on May 24, 2005 (70
FR 29675), is partially withdrawn.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–109370–10), Room
5203, Internal Revenue Service, PO Box
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SUMMARY:
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18:22 Jul 31, 2015
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7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be handdelivered Monday through Friday
between the hours of 8 a.m. and 4 p.m.
to: CC:PA:LPD:PR (REG–109370–10),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC, or sent electronically,
via the Federal eRulemaking Portal at
https://www.regulations.gov/(IRSREG109370-10).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Benjamin H. Weaver, (202) 317–6850;
concerning submissions of comments
and requests for public hearing, Regina
Johnson, (202) 317–6901 (not toll free
numbers).
SUPPLEMENTARY INFORMATION:
Background
Section 706 of the Internal Revenue
Code (the Code) generally provides rules
for the taxable years of partners and
partnerships. Section 72 of the Deficit
Reduction Act of 1984, Public Law 98–
369 (98 Stat. 494 (1984)) added section
706(d) to the Code to prevent a partner
who acquires an interest in the
partnership late in the taxable year from
deducting partnership expenses
incurred prior to the partner’s entry into
the partnership (retroactive allocations).
Section 706(d)(1) provides that, except
as provided in section 706(d)(2) and
(d)(3), if during any taxable year of the
partnership there is a change in any
partner’s interest in the partnership,
each partner’s distributive share of any
item of income, gain, loss, deduction, or
credit of the partnership for such
taxable year shall be determined by the
use of any method prescribed by
regulations which takes into account the
varying interests of the partners in the
partnership during such taxable year.
On April 14, 2009, the Treasury
Department and the IRS published a
notice of proposed rulemaking (REG–
144689–04) (the 2009 proposed
regulations) in the Federal Register to
provide guidance under section
706(d)(1) and to conform the Income
Tax Regulations for certain provisions of
section 1246 of the Taxpayer Relief Act
of 1997, Public Law 105–34 (111 Stat.
788 (1997)) and section 72 of the Deficit
Reduction Act of 1984, Public Law 98–
369 (98 Stat. 494 (1984)). The Treasury
Department and the IRS are publishing
final regulations under section 706(d)(1)
(the final regulations)
contemporaneously with these proposed
regulations. However, the Treasury
Department and the IRS have decided to
propose an amendment to the final
regulations expanding the list of
extraordinary items to include two new
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Frm 00006
Fmt 4702
Sfmt 4702
45905
items: (1) For publicly traded
partnerships, any item of income that is
an amount subject to withholding as
defined in § 1.1441–2(a) (excluding
amounts effectively connected with the
conduct of a trade or business within
the United States) or a withholdable
payment under § 1.1473–1(a) occurring
during a taxable year if, for that taxable
year, the partners agree to treat all such
items as extraordinary items, and (2) for
any partnership, deductions for the
transfer of partnership equity in
connection with the performance of
services. In addition, these proposed
regulations provide guidance under
sections 706(d)(2) and (3).
1. Allocable Cash Basis Items
Section 706(d)(2) provides rules for
certain allocable cash basis items.
Section 706(d)(2)(A) provides that if
during any taxable year of the
partnership there is a change in any
partner’s interest in the partnership,
then (except to the extent provided in
regulations) each partner’s distributive
share of any allocable cash basis item
shall be determined (i) by assigning the
appropriate portion of such item to each
day in the period to which it is
attributable, and (ii) by allocating the
portion assigned to any such day among
the partners in proportion to their
interests in the partnership at the close
of such day. Section 706(d)(2)(B) defines
‘‘allocable cash basis item’’ as any of the
following items with respect to which
the partnership uses the cash receipts
and disbursements method of
accounting (cash method): (i) Interest,
(ii) taxes, (iii) payments for services or
for the use of property, or (iv) any other
item of a kind specified in regulations
prescribed by the Secretary as being an
item with respect to which the
application of section 706(d)(2) is
appropriate to avoid significant
misstatements of the income of the
partners. Section 706(d)(2)(C) further
provides that if any portion of any
allocable cash basis item is attributable
to (i) any period before the beginning of
the taxable year, such portion shall be
assigned under section 706(d)(2)(A)(i) to
the first day of the taxable year, or (ii)
any period after the close of the taxable
year, such portion shall be assigned
under section 706(d)(2)(A)(i) to the last
day of the taxable year. Finally, section
706(d)(2)(D) provides that if any portion
of a deductible cash basis item is
assigned under section 706(d)(2)(C)(i) to
the first day of any taxable year, (i) such
portion shall be allocated among
persons who are partners in the
partnership during the period to which
such portion is attributable in
accordance with their varying interests
E:\FR\FM\03AUP1.SGM
03AUP1
Agencies
[Federal Register Volume 80, Number 148 (Monday, August 3, 2015)]
[Proposed Rules]
[Pages 45902-45905]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18689]
-----------------------------------------------------------------------
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 39
[Docket No. FAA-2015-2967; Directorate Identifier 2014-NM-072-AD]
RIN 2120-AA64
Airworthiness Directives; DASSAULT AVIATION Airplanes
AGENCY: Federal Aviation Administration (FAA), DOT.
ACTION: Notice of proposed rulemaking (NPRM).
-----------------------------------------------------------------------
SUMMARY: We propose to supersede Airworthiness Directive (AD) 2002-23-
20, for certain Dassault Aviation Model FALCON 900EX and MYSTERE-FALCON
900 airplanes. AD 2002-23-20 currently requires repetitive operational
tests of the flap asymmetry detection system to verify proper
functioning, and repair if necessary; repetitive replacement of the
inboard flap jackscrews with new or reconditioned jackscrews; and
repetitive measurement of the screw/nut play of the jackscrews on the
inboard and outboard flaps to detect discrepancies, and corrective
action if necessary. AD 2002-23-20 currently requires a revision of the
airplane flight manual. Since we issued AD 2002-23-20, the maintenance
manual has been revised. This proposed AD would require revising the
maintenance or inspection program, as applicable, to include the
maintenance tasks and airworthiness limitations specified in the
Airworthiness Limitations section of the airplane maintenance manual.
This proposed AD also removes the Model FALCON 900EX airplanes from the
applicability of the existing AD. We are proposing this AD to prevent
reduced structural integrity of the airplane.
DATES: We must receive comments on this proposed AD by September 17,
2015.
ADDRESSES: You may send comments by any of the following methods:
Federal eRulemaking Portal: Go to https://www.regulations.gov. Follow the instructions for submitting comments.
Fax: 202-493-2251.
Mail: U.S. Department of Transportation, Docket
Operations, M-
[[Page 45903]]
30, West Building Ground Floor, Room W12-140, 1200 New Jersey Avenue
SE., Washington, DC 20590.
Hand Delivery: U.S. Department of Transportation, Docket
Operations, M-30, West Building Ground Floor, Room W12-140, 1200 New
Jersey Avenue SE., Washington, DC, between 9 a.m. and 5 p.m., Monday
through Friday, except Federal holidays.
For service information identified in this proposed AD, contact
Dassault Falcon Jet, P.O. Box 2000, South Hackensack, NJ 07606;
telephone 201-440-6700; Internet https://www.dassaultfalcon.com. You may
view this referenced service information at the FAA, Transport Airplane
Directorate, 1601 Lind Avenue SW., Renton, WA. For information on the
availability of this material at the FAA, call 425-227-1221.
Examining the AD Docket
You may examine the AD docket on the Internet at https://www.regulations.gov by searching for and locating Docket No. FAA-2015-
2967; or in person at the Docket Management Facility between 9 a.m. and
5 p.m., Monday through Friday, except Federal holidays. The AD docket
contains this proposed AD, the regulatory evaluation, any comments
received, and other information. The street address for the Docket
Operations office (telephone 800-647-5527) is in the ADDRESSES section.
Comments will be available in the AD docket shortly after receipt.
FOR FURTHER INFORMATION CONTACT: Tom Rodriguez, Aerospace Engineer,
International Branch, ANM-116, Transport Airplane Directorate, FAA,
1601 Lind Avenue SW., Renton, WA 98057-3356; telephone 425-227-1137;
fax 425-227-1149.
SUPPLEMENTARY INFORMATION:
Comments Invited
We invite you to send any written relevant data, views, or
arguments about this proposed AD. Send your comments to an address
listed under the ADDRESSES section. Include ``Docket No. FAA-2015-2967;
Directorate Identifier 2014-NM-072-AD'' at the beginning of your
comments. We specifically invite comments on the overall regulatory,
economic, environmental, and energy aspects of this proposed AD. We
will consider all comments received by the closing date and may amend
this proposed AD based on those comments.
We will post all comments we receive, without change, to https://www.regulations.gov, including any personal information you provide. We
will also post a report summarizing each substantive verbal contact we
receive about this proposed AD.
Discussion
On January 3, 2003, we issued AD 2002-23-20, Amendment 39-12964 (67
FR 71098, November 29, 2002); corrected May 4, 2010 (75 FR 23579). AD
2002-23-20 requires actions intended to address an unsafe condition on
certain Dassault Aviation Model FALCON 900EX and MYSTERE-FALCON 900
airplanes.
Since we issued AD 2002-23-20, Amendment 39-12964 (67 FR 71098,
November 29, 2002); corrected May 4, 2010 (75 FR 23579), the
maintenance manual has been revised. In addition, we are removing the
Model 900EX airplanes from the applicability of the existing AD and
those airplanes are addressed through a separate AD action (AD 2014-16-
26, Amendment 39-17950 (79 FR 51077, August 27, 2014)).
The European Aviation Safety Agency (EASA), which is the Technical
Agent for the Member States of the European Union, has issued EASA
Airworthiness Directive 2013-0053, dated March 4, 2013 (referred to
after this as the Mandatory Continuing Airworthiness Information, or
``the MCAI''), to correct an unsafe condition for all MYSTERE-FALCON
900 series airplanes. The MCAI states:
The airworthiness limitations and maintenance requirements for
the Myst[egrave]re-Falcon 900 type design are included in Aircraft
Maintenance Manual (AMM) chapter 5-40 and are approved by the
European Aviation Safety Agency (EASA). EASA issued AD 2008-
0221[https://ad.easa.europa.eu/blob/easa_ad_2008_0221_Corrected.pdf/AD_2008-0221_1] to require accomplishment of the maintenance tasks,
and implementation of the airworthiness limitations, as specified in
Dassault Aviation F900 AMM chapter 5-40 referenced DGT 113873 at
revision 16.
Since that [EASA] AD was issued, Dassault Aviation issued
revision 20 of F900 AMM chapter 5-40 which contains new or more
restrictive maintenance requirements and/or airworthiness
limitations and introduces, among others, the following changes:
--Tasks renumbering;
--Introduction of a Corrosion Prevention Control Program (CPCP);
--Upgrade of screwjack of flap actuators from the older to the
latest -3 version;
--Revised Time Between Overhaul for screwjack of flap actuators -3
version;
--Revised interval for checking the screw/nut play on screwjack of
flap actuators -3 version;
--Removal of calendar limit for checking the screw/nut play on
screwjack of external flap actuators -1 and -2 versions;
--Removal of service life limit for screwjack of flap actuators;
--Test of flap asymmetry protection system. Compliance with this
test is required by [a certain AD ***], but F900 AMM chapter 5-40 at
revision 20 introduces an extended inspection interval;
--Inspection procedures of fuselage and wings;
--Check of overpressure tightness on pressurization control
regulating valves. Compliance with this check is required by EASA AD
2008-0072 [https://ad.easa.europa.eu/blob/easa_ad_2008_0072.pdf/AD_2008-0072_1] [which corresponds to FAA AD 2010-26-05, Amendment
39-16544 (75 FR 79952, December 21, 2010], but F900 AMM chapter 5-40
at revision 20 introduces an extended inspection interval;
--Check of overpressure relief valve vacuum supply lines.
The maintenance tasks and airworthiness limitations, as
specified in the F900 AMM chapter 5-40, have been identified as
mandatory actions for continued airworthiness of the F900 type
design. Failure to comply with AMM chapter 5-40 at revision 20 may
result in an unsafe condition [reduced structural integrity of the
airplane].
For the reasons described above, this [EASA] AD requires the
implementation of the maintenance tasks and airworthiness
limitations, as specified in the Dassault Aviation F900 AMM chapter
5-40 DGT 113873 at revision 20.
You may examine the MCAI in the AD docket on the Internet at https://www.regulations.gov by searching for and locating Docket No. FAA-2015-
2967.
Related Service Information Under 1 CFR Part 51
We reviewed Chapter 5-40, Airworthiness Limitations, Revision 20,
dated October 2012, of the Dassault Aviation Falcon 900 Maintenance
Manual. This service information describes procedures, maintenance
tasks, and airworthiness limitations specified in the Airworthiness
Limitations section of the AMM. This service information is reasonably
available because the interested parties have access to it through
their normal course of business or by the means identified in the
ADDRESSES section of this NPRM.
FAA's Determination and Requirements of This Proposed AD
This product has been approved by the aviation authority of another
country, and is approved for operation in the United States. Pursuant
to our bilateral agreement with the State of Design Authority, we have
been notified of the unsafe condition described in the MCAI and service
information referenced above. We are proposing this AD because we
evaluated all pertinent information and determined an unsafe
[[Page 45904]]
condition exists and is likely to exist or develop on other products of
the same type design.
Costs of Compliance
We estimate that this proposed AD affects 112 airplanes of U.S.
registry.
We estimate that it would take about 1 work-hour per product to
comply with the basic requirements of this proposed AD. The average
labor rate is $85 per work-hour. Based on these figures, we estimate
the cost of this proposed AD on U.S. operators to be $9,520, or $85 per
product.
Authority for This Rulemaking
Title 49 of the United States Code specifies the FAA's authority to
issue rules on aviation safety. Subtitle I, section 106, describes the
authority of the FAA Administrator. ``Subtitle VII: Aviation
Programs,'' describes in more detail the scope of the Agency's
authority.
We are issuing this rulemaking under the authority described in
``Subtitle VII, Part A, Subpart III, Section 44701: General
requirements.'' Under that section, Congress charges the FAA with
promoting safe flight of civil aircraft in air commerce by prescribing
regulations for practices, methods, and procedures the Administrator
finds necessary for safety in air commerce. This regulation is within
the scope of that authority because it addresses an unsafe condition
that is likely to exist or develop on products identified in this
rulemaking action.
Regulatory Findings
We determined that this proposed AD would not have federalism
implications under Executive Order 13132. This proposed AD would not
have a substantial direct effect on the States, on the relationship
between the national Government and the States, or on the distribution
of power and responsibilities among the various levels of government.
For the reasons discussed above, I certify this proposed
regulation:
1. Is not a ``significant regulatory action'' under Executive Order
12866;
2. Is not a ``significant rule'' under the DOT Regulatory Policies
and Procedures (44 FR 11034, February 26, 1979);
3. Will not affect intrastate aviation in Alaska; and
4. Will not have a significant economic impact, positive or
negative, on a substantial number of small entities under the criteria
of the Regulatory Flexibility Act.
List of Subjects in 14 CFR Part 39
Air transportation, Aircraft, Aviation safety, Incorporation by
reference, Safety.
The Proposed Amendment
Accordingly, under the authority delegated to me by the
Administrator, the FAA proposes to amend 14 CFR part 39 as follows:
PART 39--AIRWORTHINESS DIRECTIVES
0
1. The authority citation for part 39 continues to read as follows:
Authority: 49 U.S.C. 106(g), 40113, 44701.
Sec. 39.13 [Amended]
0
2. The FAA amends Sec. 39.13 by removing Airworthiness Directive (AD)
2002-23-20, Amendment 39-12964 (67 FR 71098, November 29, 2002);
corrected May 4, 2010 (75 FR 23579); and adding the following new AD:
DASSAULT AVIATION: Docket No. FAA-2015-2967; Directorate Identifier
2014-NM-072-AD.
(a) Comments Due Date
We must receive comments by September 17, 2015.
(b) Affected ADs
This AD replaces AD 2002-23-20, Amendment 39-12964 (67 FR 71098,
November 29, 2002); corrected May 4, 2010 (75 FR 23579). This AD
also affects AD 2010-26-05, Amendment 39-16544 (75 FR 79952,
December 21, 2010).
(c) Applicability
This AD applies to all DASSAULT AVIATION Model MYSTERE-FALCON
900 airplanes, certificated in any category.
(d) Subject
Air Transport Association (ATA) of America Code 05, Time Limits/
Maintenance Checks.
(e) Reason
This AD was prompted by our determination of the need for a
revision to the airplane airworthiness limitations to introduce a
corrosion prevention control program, among other changes, to the
maintenance requirements and airworthiness limitations. We are
issuing this AD to prevent reduced structural integrity of the
airplane.
(f) Compliance
Comply with this AD within the compliance times specified,
unless already done.
(g) Revision of Maintenance or Inspection Program
Within 30 days after the effective date of this AD, revise the
maintenance or inspection program, as applicable, to incorporate the
information specified in Chapter 5-40, Airworthiness Limitations,
Revision 20, dated October 2012, of the Dassault Aviation Falcon 900
Maintenance Manual. The initial compliance time for accomplishing
the actions specified in Chapter 5-40, Airworthiness Limitations,
Revision 20, dated October 2012, of the Dassault Aviation Falcon 900
Maintenance Manual, is within the applicable times specified in the
maintenance manual or within 30 days after the effective date of
this AD, whichever occurs later, except as provided by paragraphs
(g)(1) through (g)(4) of this AD.
(1) The term ``LDG'' in the ``First Inspection'' column of any
table in the service information means total airplane landings.
(2) The term ``FH'' in the ``First Inspection'' column of any
table in the service information means total flight hours.
(3) The term ``FC'' in the ``First Inspection'' column of any
table in the service information means total flight cycles.
(4) The term ``M'' in the ``First Inspection'' column of any
table in the service information means months.
(h) Terminating Action
Accomplishing paragraph (g) of this AD terminates the
requirements of paragraph (g)(1) of AD 2010-26-05, Amendment 39-
16544 (75 FR 79952, December 21, 2010), for DASSAULT AVIATION Model
MYSTERE-FALCON 900 airplanes.
(i) No Alternative Actions and Intervals
After accomplishing the revision required by paragraph (g) of
this AD, no alternative actions (e.g., inspections) or intervals may
be used unless the actions or intervals are approved as an
alternative method of compliance (AMOC) in accordance with the
procedures specified in paragraph (j)(1) of this AD.
(j) Other FAA AD Provisions
The following provisions also apply to this AD:
(1) Alternative Methods of Compliance (AMOCs): The Manager,
International Branch, ANM-116, Transport Airplane Directorate, 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 International Branch, send it to ATTN: Tom
Rodriguez, Aerospace Engineer, International Branch, ANM-116,
Transport Airplane Directorate, FAA, 1601 Lind Avenue SW., Renton,
WA 98057-3356; telephone 425-227-1137; fax 425-227-1149. Information
may be emailed to: 9-ANM-116-AMOC-REQUESTS@faa.gov. 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. The
AMOC approval letter must specifically reference this AD.
(2) Contacting the Manufacturer: For any requirement in this AD
to obtain corrective actions from a manufacturer, the action must be
accomplished using a method approved by the Manager, International
Branch, ANM-116, Transport Airplane Directorate, FAA; or the
European Aviation Safety Agency
[[Page 45905]]
(EASA); or Dassault Aviation's EASA Design Organization Approval
(DOA). If approved by the DOA, the approval must include the DOA-
authorized signature.
(k) Related Information
(1) Refer to Mandatory Continuing Airworthiness Information
(MCAI) EASA Airworthiness Directive 2013-0053, dated March 4, 2013,
for related information. This MCAI may be found in the AD docket on
the Internet at https://www.regulations.gov by searching for and
locating Docket No. FAA-2015-2967.
(2) For service information identified in this AD, contact
Dassault Falcon Jet, P.O. Box 2000, South Hackensack, NJ 07606;
telephone 201-440-6700; Internet https://www.dassaultfalcon.com. You
may view this service information at the FAA, Transport Airplane
Directorate, 1601 Lind Avenue SW., Renton, WA. For information on
the availability of this material at the FAA, call 425-227-1221.
Issued in Renton, Washington, on July 23, 2015.
Victor Wicklund,
Acting Manager, Transport Airplane Directorate, Aircraft Certification
Service.
[FR Doc. 2015-18689 Filed 7-31-15; 8:45 am]
BILLING CODE 4910-13-P