November 2016 – Federal Register Recent Federal Regulation Documents

Results 601 - 650 of 2,475
Notice of Application
Document Number: 2016-28160
Type: Notice
Date: 2016-11-23
Agency: Department of Energy, Federal Energy Regulatory Commission
Dominion Carolina Gas Transmission, LLC; Notice of Request Under Blanket Authorization
Document Number: 2016-28158
Type: Notice
Date: 2016-11-23
Agency: Department of Energy, Federal Energy Regulatory Commission
Transcontinental Gas Pipe Line Company, LLC; Tennessee Gas Pipeline Company, LLC; Notice of Application
Document Number: 2016-28157
Type: Notice
Date: 2016-11-23
Agency: Department of Energy, Federal Energy Regulatory Commission
Boardwalk Storage Company, LLC; Notice of Application
Document Number: 2016-28156
Type: Notice
Date: 2016-11-23
Agency: Department of Energy, Federal Energy Regulatory Commission
Agency Information Collection Activities: Proposed Collection; Comment Request
Document Number: 2016-28155
Type: Notice
Date: 2016-11-23
Agency: Agency for Healthcare Research and Quality, Department of Health and Human Services
This notice announces the intention of the Agency for Healthcare Research and Quality (AHRQ) to request that the Office of Management and Budget (OMB) approve the proposed information collection project: ``The Consumer Assessment of Healthcare Providers and Systems (CAHPS) Patient-Centered Medical Home (PCMH) Items Demonstration Study.'' In accordance with the Paperwork Reduction Act, AHRQ invites the public to comment on this proposed information collection. This proposed information collection was previously published in the Federal Register on August 3rd, 2016 and allowed 60 days for public comment. AHRQ did not receive any substantive comments. The purpose of this notice is to allow an additional 30 days for public comment.
Atlantic Highly Migratory Species; 2017 Atlantic Shark Commercial Fishing Season
Document Number: 2016-28154
Type: Rule
Date: 2016-11-23
Agency: Department of Commerce, National Oceanic and Atmospheric Administration
This final rule establishes the opening date for all Atlantic shark fisheries, including the fisheries in the Gulf of Mexico and Caribbean. This final rule also establishes the quotas for the 2017 fishing season based on over- and/or underharvests experienced during 2016 and previous fishing seasons. The large coastal shark (LCS) retention limit for directed shark limited access permit holders will start at 45 LCS other than sandbar sharks per trip in the Gulf of Mexico region and at 25 LCS other than sandbar sharks per trip in the Atlantic region. These retention limits for directed shark limited access permit holders may decrease or increase during the year after considering the specified inseason action regulatory criteria to provide, to the extent practicable, equitable fishing opportunities for commercial shark fishermen in all regions and areas. These actions could affect fishing opportunities for commercial shark fishermen in the northwestern Atlantic Ocean, including the Gulf of Mexico and Caribbean Sea.
Fisheries Off West Coast States; Pacific Coast Groundfish Fishery Management Plan; Commercial Sablefish Fishing Regulations and Electronic Fish Tickets
Document Number: 2016-28153
Type: Rule
Date: 2016-11-23
Agency: Department of Commerce, National Oceanic and Atmospheric Administration
This final rule revises fishery monitoring and equipment requirements for all commercial groundfish fisheries. In particular, it establishes a requirement for submitting electronic fish tickets (EFT) in the limited entry fixed gear fisheries and open access fisheries. This final rule also: revises administrative procedures for limited entry permits, providing greater flexibility and efficiencies for limited entry groundfish fishery participants; requires vessels registered to Vessel Monitoring Systems (VMS) to make an initial declaration report; and makes administrative changes and clarifying edits to improve consistency of the regulations with past Pacific Fishery Management Council (Council) actions and with the Pacific Coast Groundfish Fishery Management Plan (FMP). This action improves monitoring and administration of the limited entry sablefish primary fishery, and addresses unforeseen issues arising out of the evolution of commercial sablefish fisheries and subsequent regulations.
Fisheries of the Exclusive Economic Zone Off Alaska; Bering Sea and Aleutian Islands Management Area; American Fisheries Act; Amendment 113
Document Number: 2016-28152
Type: Rule
Date: 2016-11-23
Agency: Department of Commerce, National Oceanic and Atmospheric Administration
NMFS issues this final rule to implement Amendment 113 to the Fishery Management Plan for Groundfish of the Bering Sea and Aleutian Islands Management Area (FMP). This final rule modifies the management of Bering Sea and Aleutian Islands (BSAI) Pacific cod fishery to set aside a portion of the Aleutian Islands Pacific cod total allowable catch for harvest by vessels directed fishing for Aleutian Islands Pacific cod and delivering their catch for processing to a shoreside processor located on land west of 170[deg] W. longitude in the Aleutian Islands (``Aleutian Islands shoreplant''). The harvest set-aside applies only if specific notification and performance requirements are met, and only during the first few months of the fishing year. This harvest set-aside provides the opportunity for vessels, Aleutian Islands shoreplants, and the communities where Aleutian Islands shoreplants are located to receive benefits from a portion of the Aleutian Islands Pacific cod fishery. The notification and performance requirements preserve an opportunity for the complete harvest of the BSAI Pacific cod resource if the set-aside is not fully harvested. This final rule is intended to promote the goals and objectives of Amendment 113, the FMP, the Magnuson-Stevens Fishery Conservation and Management Act, and other applicable laws.
Reports, Forms, and Recordkeeping Requirements: Agency Information Collection Activity
Document Number: 2016-28151
Type: Notice
Date: 2016-11-23
Agency: National Highway Traffic Safety Administration, Department of Transportation
Before a Federal agency can collect certain information from the public, it must receive approval from the Office of Management and Budget (OMB). Under procedures established by the Paperwork Reduction Act of 1995, before seeking OMB approval, Federal agencies must solicit public comment on proposed collections of information, including extensions and reinstatements of previously approved collections. This document describes one collection of information for which NHTSA intends to seek OMB approval.
Agency Information Collection Activities; Proposed eCollection eComments Requested; Extension Without Change, of a Previously Approved Collection; Bureau of Justice Assistance Application Form: Public Safety Officers Educational Assistance
Document Number: 2016-28150
Type: Notice
Date: 2016-11-23
Agency: Department of Justice
The Department of Justice, Office of Justice Programs, Bureau of Justice Assistance, will submit the following information collection request for review and clearance in accordance with the Paperwork Reduction Act of 1995.
National Institute of General Medical Sciences; Notice of Closed Meeting
Document Number: 2016-28149
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services, National Institutes of Health
National Institute of Diabetes and Digestive and Kidney Diseases: Notice of Closed Meetings
Document Number: 2016-28148
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services, National Institutes of Health
National Cancer Institute Amended Notice of Meeting
Document Number: 2016-28146
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services, National Institutes of Health
National Cancer Institute; Notice of Closed Meetings
Document Number: 2016-28145
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services
National Cancer Institute; Amended Notice of Meeting
Document Number: 2016-28144
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services
Center for Scientific Review; Notice of Closed Meetings
Document Number: 2016-28143
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services, National Institutes of Health
Center for Scientific Review; Notice of Closed Meeting
Document Number: 2016-28142
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services, National Institutes of Health
Center for Scientific Review; Notice of Closed Meeting
Document Number: 2016-28141
Type: Notice
Date: 2016-11-23
Agency: Department of Health and Human Services, National Institutes of Health
Technical Mapping Advisory Council
Document Number: 2016-28139
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
The Federal Emergency Management Agency (FEMA) Technical Mapping Advisory Council (TMAC) will meet in person on December 13-14, 2016 in Arlington, Virginia. The meeting will be open to the public.
Regulations and Procedures Technical Advisory Committee; Notice of Partially Closed Meeting
Document Number: 2016-28138
Type: Notice
Date: 2016-11-23
Agency: Department of Commerce, Bureau of Industry and Security
Agency Information Collection Activities: Submission for OMB Review; Comment Request; National Flood Insurance Program Policy Forms
Document Number: 2016-28137
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
The Federal Emergency Management Agency (FEMA) will submit the information collection abstracted below to the Office of Management and Budget for review and clearance in accordance with the requirements of the Paperwork Reduction Act of 1995. The submission will describe the nature of the information collection, the categories of respondents, the estimated burden (i.e., the time, effort and resources used by respondents to respond) and cost, and the actual data collection instruments FEMA will use.
Proposed Flood Hazard Determinations
Document Number: 2016-28135
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
Comments are requested on proposed flood hazard determinations, which may include additions or modifications of any Base Flood Elevation (BFE), base flood depth, Special Flood Hazard Area (SFHA) boundary or zone designation, or regulatory floodway on the Flood Insurance Rate Maps (FIRMs), and where applicable, in the supporting Flood Insurance Study (FIS) reports for the communities listed in the table below. The purpose of this notice is to seek general information and comment regarding the preliminary FIRM, and where applicable, the FIS report that the Federal Emergency Management Agency (FEMA) has provided to the affected communities. The FIRM and FIS report are the basis of the floodplain management measures that the community is required either to adopt or to show evidence of having in effect in order to qualify or remain qualified for participation in the National Flood Insurance Program (NFIP). In addition, the FIRM and FIS report, once effective, will be used by insurance agents and others to calculate appropriate flood insurance premium rates for new buildings and the contents of those buildings.
Iowa; Major Disaster and Related Determinations
Document Number: 2016-28134
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
This is a notice of the Presidential declaration of a major disaster for the State of Iowa (FEMA-4289-DR), dated October 31, 2016, and related determinations.
Proposed Flood Hazard Determinations
Document Number: 2016-28132
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
Comments are requested on proposed flood hazard determinations, which may include additions or modifications of any Base Flood Elevation (BFE), base flood depth, Special Flood Hazard Area (SFHA) boundary or zone designation, or regulatory floodway on the Flood Insurance Rate Maps (FIRMs), and where applicable, in the supporting Flood Insurance Study (FIS) reports for the communities listed in the table below. The purpose of this notice is to seek general information and comment regarding the preliminary FIRM, and where applicable, the FIS report that the Federal Emergency Management Agency (FEMA) has provided to the affected communities. The FIRM and FIS report are the basis of the floodplain management measures that the community is required either to adopt or to show evidence of having in effect in order to qualify or remain qualified for participation in the National Flood Insurance Program (NFIP). In addition, the FIRM and FIS report, once effective, will be used by insurance agents and others to calculate appropriate flood insurance premium rates for new buildings and the contents of those buildings.
Virginia; Amendment No. 2 to Notice of a Major Disaster Declaration
Document Number: 2016-28131
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
This notice amends the notice of a major disaster declaration for the Commonwealth of Virginia (FEMA-4291-DR), dated November 2, 2016, and related determinations.
Agency Information Collection Activities: Proposed Collection; Comment Request; Write Your Own (WYO) Company Participation Criteria; New Applicant
Document Number: 2016-28129
Type: Notice
Date: 2016-11-23
Agency: Federal Emergency Management Agency, Department of Homeland Security
The Federal Emergency Management Agency, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on an extension, without change, of a currently approved information collection. In accordance with the Paperwork Reduction Act of 1995, this notice seeks comments concerning the type of information that insurance companies that wish to join the National Flood Insurance Program's Write Your Own Program may need to submit to FEMA to show their ability to meet their responsibilities to FEMA and to their customers.
Emerging Technology And Research Advisory Committee; Notice of Open Meeting
Document Number: 2016-28127
Type: Notice
Date: 2016-11-23
Agency: Department of Commerce, Bureau of Industry and Security
Nonprescription Sunscreen Drug Products-Safety and Effectiveness Data; Guidance for Industry; Availability
Document Number: 2016-28124
Type: Notice
Date: 2016-11-23
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA or Agency) is announcing the availability of a guidance for industry entitled ``Nonprescription Sunscreen Drug ProductsSafety and Effectiveness Data.'' This guidance addresses FDA's current thinking on the safety and effectiveness data needed to determine whether a nonprescription sunscreen active ingredient or combination of active ingredients evaluated under the Sunscreen Innovation Act (SIA) is generally recognized as safe and effective (GRASE) and not misbranded when used under specified conditions. The guidance also addresses FDA's current thinking about an approach to safety-related final formulation testing that the Agency anticipates adopting in the future.
Notice of Permit Applications Received Under the Antarctic Conservation Act of 1978
Document Number: 2016-28123
Type: Notice
Date: 2016-11-23
Agency: National Science Foundation, Agencies and Commissions
The National Science Foundation (NSF) is required to publish a notice of permit applications received to conduct activities regulated under the Antarctic Conservation Act of 1978. NSF has published regulations under the Antarctic Conservation Act at Title 45 Part 670 of the Code of Federal Regulations. This is the required notice of permit applications received.
Contract Manufacturing Arrangements for Drugs: Quality Agreements; Guidance for Industry; Availability
Document Number: 2016-28122
Type: Notice
Date: 2016-11-23
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA or Agency) is announcing the availability of a guidance for industry entitled ``Contract Manufacturing Arrangements for Drugs: Quality Agreements.'' This guidance describes FDA's current thinking on defining, establishing, and documenting manufacturing activities of the parties involved in contract drug manufacturing subject to current good manufacturing practice (CGMP) requirements. In particular, we describe how parties involved in contract drug manufacturing can use quality agreements to delineate their manufacturing activities to ensure compliance with CGMP.
Nonprescription Sunscreen Drug Products-Format and Content of Data Submissions; Guidance for Industry; Availability
Document Number: 2016-28121
Type: Notice
Date: 2016-11-23
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA or Agency) is announcing the availability of a guidance for industry entitled ``Nonprescription Sunscreen Drug ProductsFormat and Content of Data Submissions.'' This guidance addresses FDA's current thinking on the format and content of information provided to support a request for a determination whether a nonprescription sunscreen active ingredient is generally recognized as safe and effective (GRASE), as provided under the Federal Food, Drug, and Cosmetic Act (the FD&C Act), as amended by the Sunscreen Innovation Act (SIA).
Food and Drug Administration Review and Action on Over-the-Counter Time and Extent Applications
Document Number: 2016-28120
Type: Rule
Date: 2016-11-23
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA or Agency) is amending its nonprescription (over-the-counter or OTC) drug regulations. This final rule supplements the time and extent application (TEA) process for OTC drugs by establishing timelines and performance metrics for FDA's review of non-sunscreen TEAs, as required by the Sunscreen Innovation Act (SIA). It also amends the existing TEA process to include filing determination and withdrawal provisions to make the TEA process more efficient.
Findings of Failure To Attain the 1997 PM2.5
Document Number: 2016-28100
Type: Rule
Date: 2016-11-23
Agency: Environmental Protection Agency
The Environmental Protection Agency (EPA) has determined that the San Joaquin Valley nonattainment area failed to attain the 1997 annual and 24-hour fine particulate matter (PM2.5) national ambient air quality standards by the December 31, 2015 ``Serious'' area attainment date. As a result of this determination, the State of California is required to submit a revision to the California State Implementation Plan that, among other elements, provides for expeditious attainment of the 1997 PM2.5 standards and for a five percent annual reduction in the emissions of direct PM2.5 or a PM2.5 plan precursor pollutant in the San Joaquin Valley.
Air Plan Approval; FL Infrastructure Requirements for the 2010 1-hour NO2
Document Number: 2016-28098
Type: Rule
Date: 2016-11-23
Agency: Environmental Protection Agency
The Environmental Protection Agency (EPA) is taking final action to approve the State Implementation Plan (SIP) submission, submitted by the State of Florida, through the Florida Department of Environmental Protection (FDEP), on January 22, 2013, to demonstrate that the State meets certain infrastructure requirements of the Clean Air Act (CAA or Act) for the 2010 1-hour nitrogen dioxide (NO2) national ambient air quality standards (NAAQS). The CAA requires that each state adopt and submit a SIP for the implementation, maintenance and enforcement of each NAAQS promulgated by EPA, which is commonly referred to as an ``infrastructure'' SIP. FDEP certified that the Florida SIP contains provisions that ensure the 2010 1-hour NO2 NAAQS is implemented, enforced, and maintained in Florida. EPA has determined that Florida's infrastructure SIP submission, provided to EPA on January 22, 2013, satisfies certain required infrastructure elements for the 2010 1-hour NO2 NAAQS.
Resource Agency Hearings and Alternatives Development Procedures in Hydropower Licenses
Document Number: 2016-28063
Type: Rule
Date: 2016-11-23
Agency: Department of Agriculture, Department of Commerce, National Oceanic and Atmospheric Administration, Department of the Interior, Office of the Secretary
The Departments of Agriculture, the Interior, and Commerce are jointly issuing final rules for procedures for expedited trial-type hearings and the consideration of alternative conditions and fishway prescriptions required by the Energy Policy Act of 2005. The hearings are conducted to expeditiously resolve disputed issues of material fact with respect to conditions or prescriptions developed for inclusion in a hydropower license issued by the Federal Energy Regulatory Commission under the Federal Power Act. The final rules make no changes to existing regulations that have been in place since the revised interim rules were published on March 31, 2015, and took effect on April 30, 2015. At the time of publication of the revised interim rules, the Departments also requested public comments on additional ways the rules could be improved. The Departments now respond to the public comments received on the revised interim rules by providing analysis and clarifications in the preamble. The Departments have determined that no revisions to existing regulations are warranted at this time.
Provisions for Removing Commodity Research and Promotion Board Members and Staff
Document Number: 2016-28050
Type: Proposed Rule
Date: 2016-11-23
Agency: Agricultural Marketing Service, Department of Agriculture
This proposal would amend the research and promotion orders or the regulations under the ordersoverseen by the Agricultural Marketing Service (AMS) to provide uniform authority for the removal of board members and staff who fail to perform their duties or who engage in dishonest actions or willful misconduct. The removal provisions in 13 of the orders would be modified to allow the U.S. Department of Agriculture (USDA) to take action necessary to ensure the boards can continue to fulfill their intended purposes with minimal disruption. Removal provisions would be added to the six orders that do not currently provide for such action.
Evaluation of the Beneficial Physiological Effects of Isolated or Synthetic Non-Digestible Carbohydrates; Request for Scientific Data, Information, and Comments
Document Number: 2016-27950
Type: Notice
Date: 2016-11-23
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA or we) is requesting scientific data, information, and comments that would help us evaluate the beneficial physiological effects to human health of isolated or synthetic non-digestible carbohydrates that are added to foods. We are requesting such scientific data, information, and comments to help us determine whether a particular isolated or synthetic non-digestible carbohydrate should be added to our definition of ``dietary fiber'' for purposes of being declared as dietary fiber on a Nutrition Facts or Supplement Facts label.
Scientific Evaluation of the Evidence on the Beneficial Physiological Effects of Isolated or Synthetic Non-Digestible Carbohydrates Submitted as a Citizen Petition; Draft Guidance for Industry; Availability
Document Number: 2016-27949
Type: Proposed Rule
Date: 2016-11-23
Agency: Food and Drug Administration, Department of Health and Human Services
The Food and Drug Administration (FDA or we) is announcing the availability of a draft guidance entitled ``Scientific Evaluation of the Evidence on the Beneficial Physiological Effects of Isolated or Synthetic Non-digestible Carbohydrates Submitted as a Citizen Petition (21 CFR 10.30).'' The draft guidance, when finalized, will describe our views on the scientific evidence needed and the approach to evaluating the scientific evidence on the physiological effects of isolated or synthetic non-digestible carbohydrates that are added to foods that are beneficial to human health.
Electronic Filing of Documents
Document Number: 2016-27932
Type: Proposed Rule
Date: 2016-11-23
Agency: Copyright Royalty Board, Library of Congress, Library of Congress, Agencies and Commissions
The Copyright Royalty Judges propose to amend procedural regulations governing the filing and delivery of documents to allow for electronic filing of documents. The Judges solicit comments on the proposed rule.
Joint Industry Plan; Order Approving the National Market System Plan Governing the Consolidated Audit Trail
Document Number: 2016-27919
Type: Notice
Date: 2016-11-23
Agency: Securities and Exchange Commission, Agencies and Commissions
Common Crop Insurance Regulations, Various Crop Provisions
Document Number: 2016-27720
Type: Rule
Date: 2016-11-23
Agency: Department of Agriculture, Federal Crop Insurance Corporation
The Federal Crop Insurance Corporation (FCIC) amends the Small Grains Crop Insurance Provisions, Cotton Crop Insurance Provisions, Extra Long Staple Cotton Crop Insurance Provisions, Sunflower Seed Crop Insurance Provisions, Sugar Beet Crop Insurance Provisions, Hybrid Sorghum Seed Crop Insurance Provisions, Coarse Grains Crop Insurance Provisions, Safflower Crop Insurance Provisions, Popcorn Crop Insurance Provisions, Peanut Crop Insurance Provisions, Onion Crop Insurance Provisions, Tobacco Crop Insurance Provisions, Green Pea Crop Insurance Provisions, Dry Pea Crop Insurance Provisions, Rice Crop Insurance Provisions, Northern Potato Crop Insurance Provisions, Central and Southern Potato Crop Insurance Provisions, Dry Bean Crop Insurance Provisions, Hybrid Seed Corn Crop Insurance Provisions, Processing Sweet Corn Crop Provisions, Processing Bean Crop Insurance Provisions, Canola and Rapeseed Crop Insurance Provisions, Millet Crop Insurance Provisions, and Mustard Crop Insurance Provisions. The purpose of this final rule with comment is to update prevented planting coverage levels through the actuarial documents to improve actuarial considerations and coverage offered, program integrity, and to reduce vulnerability to program fraud, waste, and abuse. The changes to the Crop Provisions made in this rule are applicable for the 2017 and succeeding crop years for all crops with a 2017 contract change date on or after the effective date of the rule, and for the 2018 and succeeding crop years for all crops with a 2017 contract change date prior to the effective date of the rule.
Approval and Promulgation of Implementation Plans; State of Arizona; Revised Format for Materials Incorporated by Reference
Document Number: 2016-27685
Type: Rule
Date: 2016-11-23
Agency: Environmental Protection Agency
The Environmental Protection Agency (EPA) is revising the format for materials submitted by the State of Arizona that are incorporated by reference (IBR) into the Arizona State Implementation Plan (SIP). The regulations affected by this format change have all been previously submitted by the State of Arizona and approved by the EPA. This format revision will primarily affect the ``Identification of plan'' section, as well as the format of the SIP materials that will be available for public inspection at the National Archives and Records Administration (NARA) and the EPA Regional Office. The EPA is also adding a table in the ``Identification of plan'' section which summarizes the approval actions that the EPA has taken on the non- regulatory and quasi-regulatory portions of the Arizona SIP.
Revision of the Freedom of Information Act Regulations of the National Railroad Passenger Corporation
Document Number: 2016-27620
Type: Proposed Rule
Date: 2016-11-23
This notice sets forth proposed revisions of the Freedom of Information Act (FOIA) regulations of the National Railroad Passenger Corporation (``Amtrak''). The regulations are being revised in part to incorporate the changes brought about by the FOIA Improvement Act of 2016, which requires all agencies to review and update their FOIA regulations in accordance with its provisions. Amtrak has also taken this opportunity to update, clarify, and streamline the language of its regulations in order to make the FOIA process easier for the public to navigate.
Fractions Rule
Document Number: 2016-27105
Type: Proposed Rule
Date: 2016-11-23
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations relating to the application of section 514(c)(9)(E) of the Internal Revenue Code (Code) to partnerships that hold debt-financed real property and have one or more (but not all) qualified tax-exempt organization partners within the meaning of section 514(c)(9)(C). The proposed regulations amend the current regulations under section 514(c)(9)(E) to allow certain allocations resulting from specified common business practices to comply with the rules under section 514(c)(9)(E). These regulations affect partnerships with qualified tax-exempt organization partners and their partners.