Prohibition Against Certain Flights Within the Territory and Airspace of Afghanistan; Withdrawal, 54278-54279 [2018-23400]
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Federal Register / Vol. 83, No. 209 / Monday, October 29, 2018 / Proposed Rules
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shall contact the DOE Office or Federal
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(1) Disclosure by submitter of
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reserves the right to remove its CEII
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(2) Disciplinary Action for
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(3) In accordance with the
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sanctions, and liabilities created by
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incorporated into this agreement and are
controlling.
[FR Doc. 2018–23459 Filed 10–26–18; 8:45 am]
BILLING CODE 6450–01–P
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DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 91
[Docket No.: FAA–2010–0289; SFAR No.
110]
RIN 2120–AJ69
Prohibition Against Certain Flights
Within the Territory and Airspace of
Afghanistan; Withdrawal
Federal Aviation
Administration (FAA), Department of
Transportation (DOT).
ACTION: Notice of proposed rulemaking;
withdrawal.
AGENCY:
The Federal Aviation
Administration (FAA) is withdrawing a
previously published notice of proposed
rulemaking that proposed to restrict
U.S. civil flight operations below flight
level (FL) 160 within the territory and
airspace of Afghanistan.
DATES: The notice of proposed
rulemaking published on May 26, 2010
(75 FR 29466) is withdrawn as of
October 29, 2018.
FOR FURTHER INFORMATION CONTACT:
Michael Filippell, Air Transportation
Division, Flight Standards Service,
Federal Aviation Administration, 800
Independence Avenue SW, Washington,
DC 20591; telephone 202–267–8166;
email michael.e.filippell@faa.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
On May 26, 2010, the FAA published
a notice of proposed rulemaking
(NPRM) titled ‘‘Prohibition against
Certain Flights within the Territory and
Airspace of Afghanistan’’ (75 FR 29466).
The NPRM proposed to restrict U.S.
civil flight operations below FL 160
within the territory and airspace of
Afghanistan, unless the operations are
authorized by another U.S. Government
department or agency (hereinafter
referred to as ‘‘department or agency’’)
and approved by the FAA, or subject to
an exemption granted by the FAA. The
preamble to the NPRM explained the
process for a department or agency to
apply for FAA approval for operations
to be conducted under contract to that
department or agency and for operators
to apply for exemption.
The situation in Afghanistan
presented a unique environment relative
to other situations where the FAA had
imposed similar regulations to address
the safety of U.S. operators while in
foreign territories and airspace. The
presence of the U.S. military forces in
Afghanistan had required a large
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Fmt 4702
Sfmt 4702
presence of U.S. civil aircraft operations
to support the warfighting, nation
building, and humanitarian efforts. The
level of these operations occurring in
Afghanistan warranted the FAA to
provide notice of the proposed
regulation to limit flight in this area and
a limited opportunity for comment from
operators or other individuals that
might have been affected by such action.
The FAA found that good cause existed
to limit the notice and public comment
period required by 5 U.S.C. 553(d)(3) to
15 days. The comment period closed on
June 10, 2010.
Discussion of Comments Received
The FAA received 22 submissions
containing multiple comments from air
carriers, associations, labor
organizations, humanitarian
organizations, and individuals. All of
the commenters acknowledged the risks
associated with conducting aviation
operations in Afghanistan. Several
commenters fully supported the
provisions in the NPRM, while others
requested clarification of certain
elements in the proposal. The majority
of commenters, however, asserted that
the proposed rule would place
unnecessary restrictions and burdens on
U.S. civil aviation operations in
Afghanistan. They contended that the
proposed rule would result in an
adverse economic impact for U.S.
operators and limit their ability to
support the ongoing U.S. military
activities, nation building, and
humanitarian efforts.
Following publication of the NPRM,
several commenters, including Kalitta
Air, Pactec International, and Atlas Air
Worldwide Holdings submitted
comments that questioned the FAA’s
determination of the costs of
implementing the NPRM if adopted as
proposed. Kalitta Air specifically
requested that the FAA complete a
regulatory impact analysis to accurately
account for the costs associated with the
proposal. In response, the FAA
published a Supplemental Regulatory
Flexibility Analysis on July 20, 2010 (75
FR 42015) for a 15-day comment period
that closed on August 4, 2010. No
comments were submitted to the
supplemental regulatory flexibility
analysis.
Conclusion
After considering the comments, the
FAA has determined the unique
environment in Afghanistan continues.
There is no scheduled U.S. air service
in Afghanistan, and the only operations
by U.S. operators or airmen currently
conducted there are in support of U.S.
Government activities. Additionally, the
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Federal Register / Vol. 83, No. 209 / Monday, October 29, 2018 / Proposed Rules
FAA has issued an advisory notice to
airmen (NOTAM KICZ A0031/17)
advising U.S. operators in Afghanistan
airspace to operate, to the maximum
extent possible, only on established air
routes and at altitudes at or above FL
330 due to the risk to civil aviation.
Accordingly, the FAA has decided to
withdraw this proposal. Withdrawal of
proposed SFAR No. 110 does not
preclude the FAA from issuing another
notice on this subject matter in the
future and does not commit the agency
to any future course of action. The FAA
continues to assess the circumstances in
Afghanistan and intends to take action
as appropriate to mitigate risks to
aviation safety.
The FAA withdraws Notice No. 2010–
12670, published at 75 FR 29466 on
May 26, 2010.
Issued in Washington, DC, under the
authority of 49 U.S.C. 106(f) and (g),
40101(d)(1), 40105(b)(1), and 44701(a)(5), on
October 16, 2018.
Rick Domingo,
Executive Director, Flight Standards Service.
[FR Doc. 2018–23400 Filed 10–26–18; 8:45 am]
BILLING CODE 4910–13–P
DEPARTMENT OF TREASURY
Internal Revenue Service
26 CFR Part I
[REG–115420–18]
RIN 1545–BP03
Investing in Qualified Opportunity
Funds
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
and notice of public hearing.
AGENCY:
This document contains
proposed regulations that provide
guidance under new section 1400Z–2 of
the Internal Revenue Code (Code)
relating to gains that may be deferred as
a result of a taxpayer’s investment in a
qualified opportunity fund (QOF).
Specifically, the proposed regulations
address the type of gains that may be
deferred by investors, the time by which
corresponding amounts must be
invested in QOFs, and the manner in
which investors may elect to defer
specified gains. This document also
contains proposed regulations
applicable to QOFs, including rules for
self-certification, valuation of QOF
assets, and guidance on qualified
opportunity zone businesses. The
proposed regulations affect QOFs and
their investors. This document also
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SUMMARY:
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provides notice of a public hearing on
these proposed regulations.
DATES: Written (including electronic)
comments must be received by
December 28, 2018. Outlines of topics to
be discussed at the public hearing
scheduled for January 10, 2019 at 10
a.m. must be received by December 28,
2018.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–115420–18), Room
5203, Internal Revenue Service, P.O.
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand delivered Monday through
Friday between the hours of 8 a.m. and
4 p.m. to CC:PA:LPD:PR (REG–115420–
18), Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue NW,
Washington, DC 20224. Alternatively,
taxpayers may submit comments
electronically via the Federal
Rulemaking Portal at
www.regulations.gov (IRS REG–115420–
18). The public hearing will be held in
the IRS auditorium, Internal Revenue
Building, 1111 Constitution Avenue
NW, Washington, DC.
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Erika C. Reigle of the Office of Associate
Chief Counsel (Income Tax and
Accounting), (202) 317–7006 and Kyle
C. Griffin of the Office of Associate
Chief Counsel (Income Tax and
Accounting), (202) 317–4718;
concerning the submission of
comments, the hearing, or to be placed
on the building access list to attend the
hearing, Regina L. Johnson, (202) 317–
6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background
This document contains proposed
regulations under section 1400Z–2 of
the Code that amend the Income Tax
Regulations (26 CFR part 1). Section
13823 of the Tax Cuts and Jobs Act,
Public Law 115–97, 131 Stat. 2054, 2184
(2017) (TCJA), amended the Code to add
sections 1400Z–1 and 1400Z–2. Section
1400Z–1 provides procedural rules for
designating qualified opportunity zones
and related definitions. Section 1400Z–
2 allows a taxpayer to elect to defer
certain gains to the extent that
corresponding amounts are timely
invested in a QOF.
Section 1400Z–2, in conjunction with
section 1400Z–1, seeks to encourage
economic growth and investment in
designated distressed communities
(qualified opportunity zones) by
providing Federal income tax benefits to
taxpayers who invest in businesses
located within these zones. Section
1400Z–2 provides two main tax
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54279
incentives to encourage investment in
qualified opportunity zones. First, it
allows for the deferral of inclusion in
gross income for certain gains to the
extent that corresponding amounts are
reinvested in a QOF. Second, it
excludes from gross income the postacquisition gains on investments in
QOFs that are held for at least 10 years.
As is more fully explained in the
Explanation of Provisions, these
proposed regulations describe and
clarify the requirements that must be
met by a taxpayer in order properly to
defer the recognition of gains by
investing in a QOF. In addition, the
proposed regulations provide rules
permitting a corporation or partnership
to self-certify as a QOF. Finally, the
proposed regulations provide initial
proposed rules regarding some of the
requirements that must be met by a
corporation or partnership in order to
qualify as a QOF.
Contemporaneous with the issuance
of these proposed regulations, the IRS is
releasing a revenue ruling addressing
the application to real property of the
‘‘original use’’ requirement in section
1400Z–2(d)(2)(D)(i)(II) and the
‘‘substantial improvement’’ requirement
in section 1400Z–2(d)(2)(D)(i)(II) and
1400Z–2(d)(2)(D)(ii).
In addition, these proposed
regulations address the substantialimprovement requirement with respect
to a purchased building located in a
qualified opportunity zone. They
provide that for purposes of this
requirement, the basis attributable to
land on which such a building sits is
not taken into account in determining
whether the building has been
substantially improved. Excluding the
basis of land from the amount that
needs to be doubled under section
1400Z–2(d)(2)(D)(ii) for a building to be
substantially improved facilitates
repurposing vacant buildings in
qualified opportunity zones. Similarly,
an absence of a requirement to increase
the basis of land itself would address
many of the comments that taxpayers
have made regarding the need to
facilitate repurposing vacant or
otherwise unutilized land.
In connection with soliciting
comments on these proposed
regulations the Department of the
Treasury (Treasury Department) and the
IRS are soliciting comments on all
aspects of the definition of ‘‘original
use’’ and ‘‘substantial improvement.’’ In
particular, they are seeking comments
on possible approaches to defining the
‘‘original use’’ requirement, for both real
property and other tangible property.
For example, what metrics would be
appropriate for determining whether
E:\FR\FM\29OCP1.SGM
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]]>Agencies
[Federal Register Volume 83, Number 209 (Monday, October 29, 2018)]
[Proposed Rules]
[Pages 54278-54279]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-23400]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 91
[Docket No.: FAA-2010-0289; SFAR No. 110]
RIN 2120-AJ69
Prohibition Against Certain Flights Within the Territory and
Airspace of Afghanistan; Withdrawal
AGENCY: Federal Aviation Administration (FAA), Department of
Transportation (DOT).
ACTION: Notice of proposed rulemaking; withdrawal.
-----------------------------------------------------------------------
SUMMARY: The Federal Aviation Administration (FAA) is withdrawing a
previously published notice of proposed rulemaking that proposed to
restrict U.S. civil flight operations below flight level (FL) 160
within the territory and airspace of Afghanistan.
DATES: The notice of proposed rulemaking published on May 26, 2010 (75
FR 29466) is withdrawn as of October 29, 2018.
FOR FURTHER INFORMATION CONTACT: Michael Filippell, Air Transportation
Division, Flight Standards Service, Federal Aviation Administration,
800 Independence Avenue SW, Washington, DC 20591; telephone 202-267-
8166; email [email protected].
SUPPLEMENTARY INFORMATION:
Background
On May 26, 2010, the FAA published a notice of proposed rulemaking
(NPRM) titled ``Prohibition against Certain Flights within the
Territory and Airspace of Afghanistan'' (75 FR 29466). The NPRM
proposed to restrict U.S. civil flight operations below FL 160 within
the territory and airspace of Afghanistan, unless the operations are
authorized by another U.S. Government department or agency (hereinafter
referred to as ``department or agency'') and approved by the FAA, or
subject to an exemption granted by the FAA. The preamble to the NPRM
explained the process for a department or agency to apply for FAA
approval for operations to be conducted under contract to that
department or agency and for operators to apply for exemption.
The situation in Afghanistan presented a unique environment
relative to other situations where the FAA had imposed similar
regulations to address the safety of U.S. operators while in foreign
territories and airspace. The presence of the U.S. military forces in
Afghanistan had required a large presence of U.S. civil aircraft
operations to support the warfighting, nation building, and
humanitarian efforts. The level of these operations occurring in
Afghanistan warranted the FAA to provide notice of the proposed
regulation to limit flight in this area and a limited opportunity for
comment from operators or other individuals that might have been
affected by such action. The FAA found that good cause existed to limit
the notice and public comment period required by 5 U.S.C. 553(d)(3) to
15 days. The comment period closed on June 10, 2010.
Discussion of Comments Received
The FAA received 22 submissions containing multiple comments from
air carriers, associations, labor organizations, humanitarian
organizations, and individuals. All of the commenters acknowledged the
risks associated with conducting aviation operations in Afghanistan.
Several commenters fully supported the provisions in the NPRM, while
others requested clarification of certain elements in the proposal. The
majority of commenters, however, asserted that the proposed rule would
place unnecessary restrictions and burdens on U.S. civil aviation
operations in Afghanistan. They contended that the proposed rule would
result in an adverse economic impact for U.S. operators and limit their
ability to support the ongoing U.S. military activities, nation
building, and humanitarian efforts.
Following publication of the NPRM, several commenters, including
Kalitta Air, Pactec International, and Atlas Air Worldwide Holdings
submitted comments that questioned the FAA's determination of the costs
of implementing the NPRM if adopted as proposed. Kalitta Air
specifically requested that the FAA complete a regulatory impact
analysis to accurately account for the costs associated with the
proposal. In response, the FAA published a Supplemental Regulatory
Flexibility Analysis on July 20, 2010 (75 FR 42015) for a 15-day
comment period that closed on August 4, 2010. No comments were
submitted to the supplemental regulatory flexibility analysis.
Conclusion
After considering the comments, the FAA has determined the unique
environment in Afghanistan continues. There is no scheduled U.S. air
service in Afghanistan, and the only operations by U.S. operators or
airmen currently conducted there are in support of U.S. Government
activities. Additionally, the
[[Page 54279]]
FAA has issued an advisory notice to airmen (NOTAM KICZ A0031/17)
advising U.S. operators in Afghanistan airspace to operate, to the
maximum extent possible, only on established air routes and at
altitudes at or above FL 330 due to the risk to civil aviation.
Accordingly, the FAA has decided to withdraw this proposal.
Withdrawal of proposed SFAR No. 110 does not preclude the FAA from
issuing another notice on this subject matter in the future and does
not commit the agency to any future course of action. The FAA continues
to assess the circumstances in Afghanistan and intends to take action
as appropriate to mitigate risks to aviation safety.
The FAA withdraws Notice No. 2010-12670, published at 75 FR 29466
on May 26, 2010.
Issued in Washington, DC, under the authority of 49 U.S.C.
106(f) and (g), 40101(d)(1), 40105(b)(1), and 44701(a)(5), on
October 16, 2018.
Rick Domingo,
Executive Director, Flight Standards Service.
[FR Doc. 2018-23400 Filed 10-26-18; 8:45 am]
BILLING CODE 4910-13-P
