Approval and Revision of Air Quality Implementation Plans; State of New York; Regional Haze State and Federal Implementation Plans, 33 [C1-2017-25945]
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Federal Register / Vol. 83, No. 1 / Tuesday, January 2, 2018 / Rules and Regulations
examples, each partnership is required
to file a return under section 6031(a):
Example 1. During its 2020 taxable year,
Partnership, a calendar year taxpayer, has
two partners. One partner, A, is also a
calendar year partnership. A files a valid
election under this section with its timely
filed partnership return for its 2020 taxable
year. Partnership does not file an election
under this section. Notwithstanding A’s valid
election under this section, with respect to
A’s interest in Partnership, A is subject to the
rules applicable to partners in a partnership
subject to the rules under subchapter C of
chapter 63, including the consistency
requirements of section 6222 and the
regulations thereunder.
Example 2. The facts are the same as
Example 1 of this paragraph (d)(2). The IRS
mails to Partnership a notice of final
partnership adjustment under section 6231
with respect to Partnership’s 2020 taxable
year. Partnership timely elects the alternative
to payment of imputed underpayment under
section 6226 and the regulations thereunder.
Partnership must provide A with a statement
under section 6226 reflecting A’s share of the
adjustments for Partnership’s 2020 taxable
year. A is subject to the rules applicable to
partners in a partnership subject to the rules
under subchapter C of chapter 63 with
respect to A’s interest in Partnership.
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(e) Effect of an election—(1) In
general. An election made under this
section is an action taken under
subchapter C of chapter 63 by the
partnership for purposes of section
6223. Accordingly, the partnership and
all partners are bound by an election of
the partnership under this section
unless the IRS determines that the
election is invalid. See § 301.6223–2 for
the binding nature of actions taken by
a partnership under subchapter C of
chapter 63.
(2) IRS determination that election is
invalid. If the IRS determines that an
election under this section for a
partnership taxable year is invalid, the
IRS will notify the partnership in
writing and the provisions of subchapter
C of chapter 63 will apply to that
partnership taxable year.
(f) Applicability date. These
regulations are applicable to partnership
taxable years beginning after December
31, 2017.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
Approved: December 22, 2017.
David J. Kautter,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2017–28398 Filed 12–29–17; 8:45 am]
BILLING CODE 4830–01–P
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21:22 Dec 29, 2017
Jkt 244001
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R02–OAR–2017–0013; FRL 9971–28–
Region 2]
Approval and Revision of Air Quality
Implementation Plans; State of New
York; Regional Haze State and Federal
Implementation Plans
Correction
In rule document 2017–25945
beginning on page 57126 in the issue of
Monday December 4, 2017, make the
following correction:
§ 52.1670
[Corrected]
In § 52.1670, on page 57130, in the
table, beneath the column titled ‘‘EPA
approval date’’, ‘‘11/4/17’’ should read
‘‘12/4/17’’.
■
[FR Doc. C1–2017–25945 Filed 12–29–17; 8:45 am]
BILLING CODE 1301–00–D
40 CFR Part 180
[EPA–HQ–OPP–2015–0717; FRL–9970–03]
Phenylethyl acetate; Exemption From
the Requirement of a Tolerance
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
This regulation establishes an
exemption from the requirement of a
tolerance for residues of phenylethyl
acetate (CAS Reg. No. 103–45–7) when
used as an inert ingredient (solvent) at
a maximum of 0.015% in pesticide
formulations applied to growing crops
and raw agricultural commodities after
harvest. Technology Science Group Inc.,
on behalf of Janeil Biosurfactant
Company, submitted a petition to EPA
under the Federal Food, Drug, and
Cosmetic Act (FFDCA), requesting
establishment of an exemption from the
requirement of a tolerance.
DATES: This regulation is effective
January 2, 2018. Objections and requests
for hearings must be received on or
before March 5, 2018, and must be filed
in accordance with the instructions
provided in 40 CFR part 178 (see also
Unit I.C. of the SUPPLEMENTARY
INFORMATION).
SUMMARY:
The docket for this action,
identified by docket identification (ID)
number EPA–HQ–OPP–2015–0717, is
available at https://www.regulations.gov
or at the Office of Pesticide Programs
ADDRESSES:
Frm 00033
Fmt 4700
Regulatory Public Docket (OPP Docket)
in the Environmental Protection Agency
Docket Center (EPA/DC), West William
Jefferson Clinton Bldg., Rm. 3334, 1301
Constitution Ave. NW, Washington, DC
20460–0001. The Public Reading Room
is open from 8:30 a.m. to 4:30 p.m.,
Monday through Friday, excluding legal
holidays. The telephone number for the
Public Reading Room is (202) 566–1744,
and the telephone number for the OPP
Docket is (703) 305–5805. Please review
the visitor instructions and additional
information about the docket available
at https://www.epa.gov/dockets.
FOR FURTHER INFORMATION CONTACT:
Michael Goodis, Registration Division
(7505P), Office of Pesticide Programs,
Environmental Protection Agency, 1200
Pennsylvania Ave. NW, Washington, DC
20460–0001; main telephone number:
(703) 305–7090; email address:
RDFRNotices@epa.gov.
SUPPLEMENTARY INFORMATION:
I. General Information
ENVIRONMENTAL PROTECTION
AGENCY
PO 00000
33
Sfmt 4700
A. Does this action apply to me?
You may be potentially affected by
this action if you are an agricultural
producer, food manufacturer, or
pesticide manufacturer. The following
list of North American Industrial
Classification System (NAICS) codes is
not intended to be exhaustive, but rather
provides a guide to help readers
determine whether this document
applies to them. Potentially affected
entities may include:
• Crop production (NAICS code 111).
• Animal production (NAICS code
112).
• Food manufacturing (NAICS code
311).
• Pesticide manufacturing (NAICS
code 32532).
B. How can I get electronic access to
other related information?
You may access a frequently updated
electronic version of 40 CFR part 180
through the Government Printing
Office’s e-CFR site at https://
www.ecfr.gov/cgi-bin/text-idx?&c=
ecfr&tpl=/ecfrbrowse/Title40/40tab_
02.tpl. To access the OCSPP test
guidelines referenced in this document
electronically, please go to https://
www.epa.gov/ocspp and select ‘‘Test
Methods and Guidelines.’’
C. How can I file an objection or hearing
request?
Under FFDCA section 408(g), 21
U.S.C. 346a, any person may file an
objection to any aspect of this regulation
and may also request a hearing on those
objections. You must file your objection
or request a hearing on this regulation
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[Federal Register Volume 83, Number 1 (Tuesday, January 2, 2018)]
[Rules and Regulations]
[Page 33]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: C1-2017-25945]
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ENVIRONMENTAL PROTECTION AGENCY
40 CFR Part 52
[EPA-R02-OAR-2017-0013; FRL 9971-28-Region 2]
Approval and Revision of Air Quality Implementation Plans; State
of New York; Regional Haze State and Federal Implementation Plans
Correction
In rule document 2017-25945 beginning on page 57126 in the issue of
Monday December 4, 2017, make the following correction:
Sec. 52.1670 [Corrected]
0
In Sec. 52.1670, on page 57130, in the table, beneath the column
titled ``EPA approval date'', ``11/4/17'' should read ``12/4/17''.
[FR Doc. C1-2017-25945 Filed 12-29-17; 8:45 am]
BILLING CODE 1301-00-D
