Effect of Section 67(g) on Trusts and Estates; Hearing Cancellation, 47323-47324 [2020-17126]

Download as PDF Federal Register / Vol. 85, No. 151 / Wednesday, August 5, 2020 / Proposed Rules DOT Docket Operations (see ADDRESSES section for the address and phone number). You may also submit comments through the internet at https://www.regulations.gov. Persons wishing the FAA to acknowledge receipt of their comments on this action must submit with those comments a self-addressed stamped postcard on which the following statement is made: ‘‘Comments to FAA Docket No. FAA–2020–0669; Airspace Docket No. 20–ANE–2.’’ The postcard will be date/time stamped and returned to the commenter. All communications received before the specified closing date for comments will be considered before taking action on the proposed rule. The proposal contained in this document may be changed in light of the comments received. All comments submitted will be available for examination in the public docket both before and after the comment closing date. A report summarizing each substantive public contact with FAA personnel concerned with this rulemaking will be filed in the docket. Availability of NPRMs An electronic copy of this document may be downloaded through the internet at http://www.regulations.gov. Recently published rulemaking documents can also be accessed through the FAA’s web page at https:// www.faa.gov/air_traffic/publications/ airspace_amendments/. You may review the public docket containing the proposal, any comments received and any final disposition in person in the Dockets Office (see the ADDRESSES section for address and phone number) between 9:00 a.m. and 5:00 p.m., Monday through Friday, except federal holidays. An informal docket may also be examined between 8:00 a.m. and 4:30 p.m., Monday through Friday, except federal holidays at the office of the Eastern Service Center, Federal Aviation Administration, Room 350, 1701 Columbia Avenue, College Park, GA 30337. jbell on DSKJLSW7X2PROD with PROPOSALS Availability and Summary of Documents for Incorporation by Reference This document proposes to amend FAA Order 7400.11D, Airspace Designations and Reporting Points, dated August 8, 2019, and effective September 15, 2019. FAA Order 7400.11D is publicly available as listed in the ADDRESSES section of this document. FAA Order 7400.11D lists Class A, B, C, D, and E airspace areas, VerDate Sep<11>2014 16:07 Aug 04, 2020 Jkt 250001 air traffic service routes, and reporting points. The Proposal The FAA proposes an amendment to Title 14 Code of Federal Regulations (14 CFR) part 71 to establish Class E airspace extending upward from 700 feet above the surface in Norway, ME, providing the controlled airspace required to support the new RNAV (GPS) standard instrument approach procedures for IFR operations at Norway Heliport. Class E airspace designations are published in Paragraph 6005, of FAA Order 7400.11D, dated August 8, 2019, and effective September 15, 2019, which is incorporated by reference in 14 CFR 71.1. The Class E airspace designations listed in this document will be published subsequently in the Order. FAA Order 7400.11, Airspace Designations and Reporting Points, is published yearly and effective on September 15. Regulatory Notices and Analyses The FAA has determined that this proposed regulation only involves an established body of technical regulations for which frequent and routine amendments are necessary to keep them operationally current. It, therefore: (1) Is not a ‘‘significant regulatory action’’ under Executive Order 12866; (2) is not a ‘‘significant rule’’ under DOT Regulatory Policies and Procedures (44 FR 11034; February 26, 1979); and (3) does not warrant preparation of a Regulatory Evaluation as the anticipated impact is so minimal. Since this is a routine matter that will only affect air traffic procedures and air navigation, it is certified that this proposed rule, when promulgated, will not have a significant economic impact on a substantial number of small entities under the criteria of the Regulatory Flexibility Act. Environmental Review List of Subjects in 14 CFR Part 71 Airspace, Incorporation by reference, Navigation (air). The Proposed Amendment In consideration of the foregoing, the Federal Aviation Administration proposes to amend 14 CFR part 71 as follows: Frm 00019 Fmt 4702 Sfmt 4702 PART 71—DESIGNATION OF CLASS A, B, C, D, AND E AIRSPACE AREAS; AIR TRAFFIC SERVICE ROUTES; AND REPORTING POINTS 1. The authority citation for part 71 continues to read as follows: ■ Authority: 49 U.S.C. 106(f), 106(g); 40103, 40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–1963 Comp., p. 389. § 71.1 [Amended] 2. The incorporation by reference in 14 CFR 71.1 of Federal Aviation Administration Order 7400.11D, Airspace Designations and Reporting Points, dated August 8, 2019, and effective September 15, 2019, is amended as follows: ■ Paragraph 6005 Class E Airspace Areas Extending Upward From 700 Feet or More Above the Surface of the Earth. * * * * * ANE ME E5 Norway, ME [New] Norway Heliport, ME (lat. 44°12′34″N., long. 70°31′54″W.) That airspace extending upward from 700 feet or more above the surface of the earth within a 6-mile radius of Norway Heliport. Issued in College Park, Georgia, on July 30, 2020. Matthew N. Cathcart, Manager, Airspace & Procedures Team North, Eastern Service Center, Air Traffic Organization. [FR Doc. 2020–16919 Filed 8–4–20; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–113295–18] RIN 1545–BO87 Effect of Section 67(g) on Trusts and Estates; Hearing Cancellation Internal Revenue Service (IRS), Treasury. ACTION: Cancellation of notice of public hearing on proposed rulemaking. AGENCY: This proposal will be subject to an environmental analysis in accordance with FAA Order 1050.1F, ‘‘Environmental Impacts: Policies and Procedures’’, prior to any FAA final regulatory action. PO 00000 47323 This document cancels a public hearing on proposed regulations that proposed regulations clarifying that certain deductions allowed to an estate or nongrantor trust are not miscellaneous itemized deductions and thus are not affected by the suspension of the deductibility of miscellaneous itemized deductions for taxable years beginning after December 31, 2017 and before January 1, 2026. The proposed regulations also provide guidance on SUMMARY: E:\FR\FM\05AUP1.SGM 05AUP1 47324 Federal Register / Vol. 85, No. 151 / Wednesday, August 5, 2020 / Proposed Rules determining the character, amount, and allocation of deductions in excess of gross income succeeded to by a beneficiary on the termination of an estate or non-grantor trust. DATES: The teleconference public hearing, originally scheduled for Wednesday, August 12, 2020 at 10 a.m. is cancelled. FOR FURTHER INFORMATION CONTACT: Regina Johnson of the Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration) at (202) 317–5177 (not a toll-free number) or at publichearings@irs.gov. SUPPLEMENTARY INFORMATION: A proposed rule;notice of public hearing that appeared in the Federal Register on July 17, 2020 (85 FR 43512) announced that a public hearing was scheduled for Wednesday, August 12 at 10 a.m. as a teleconference public hearing, Internal Revenue Service Building, 1111 Constitution Avenue NW, Washington, DC. The subject of the public hearing is under section 67(g) of the Internal Revenue Code. The public comment period for these regulations expired June 25, 2020. The notice of proposed rulemaking and notice of hearing instructed those interested in testifying at the public hearing to submit an outline of the topics to be discussed. The outline of topics to be discussed was due by July 29, 2020. As of July 29, 2020, no one has requested to speak. Therefore, the public hearing scheduled for August 12, 2020 at 10:00 a.m. is cancelled. Martin V. Franks, Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2020–17126 Filed 8–4–20; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF JUSTICE Office of the Attorney General 28 CFR Part 26 [Docket Number OAG 171; AG Order No. 4749–2020] RIN 1105–AB63 jbell on DSKJLSW7X2PROD with PROPOSALS Manner of Federal Executions Office of the Attorney General, Department of Justice. ACTION: Proposed rule. AGENCY: The Department of Justice is proposing to amend regulations to authorize implementation of a sentence SUMMARY: VerDate Sep<11>2014 16:07 Aug 04, 2020 Jkt 250001 in a Federal capital case in any manner consistent with Federal law and to make other amendments. DATES: Electronic comments must be submitted and written comments must be postmarked or otherwise indicate a shipping date on or before September 4, 2020. The electronic Federal Docket Management System at www.regulations.gov will accept electronic comments until 11:59 p.m. Eastern Time on that date. ADDRESSES: If you wish to provide comments regarding this rulemaking, you must submit comments, identified by the agency name and referencing Docket No. OAG 171, by one of the two methods below. • Federal eRulemaking Portal: http:// www.regulations.gov. Follow the website instructions for submitting comments. • Mail: Paper comments that duplicate an electronic submission are unnecessary. If you wish to submit a paper comment in lieu of electronic submission, please direct the mail/ shipment to: Laurence E. Rothenberg, Deputy Assistant Attorney General, Office of Legal Policy, U.S. Department of Justice, 950 Pennsylvania Ave. NW, Washington, DC 20530. To ensure proper handling, please reference the agency name and Docket No. OAG 171 on your correspondence. Mailed items must be postmarked or otherwise indicate a shipping date on or before the submission deadline. FOR FURTHER INFORMATION CONTACT: Laurence E. Rothenberg, Deputy Assistant Attorney General, Office of Legal Policy, U.S. Department of Justice, (202) 514–3116. SUPPLEMENTARY INFORMATION: I. Public Participation Interested persons are invited to participate in this rulemaking by submitting written data, views, or arguments on all aspects of this rule via one of the methods and by the deadline stated above. All comments must be submitted in English, or accompanied by an English translation. The Department of Justice (‘‘Department’’ or ‘‘DOJ’’) also invites comments that relate to the economic, environmental, or federalism effects that might result from this rule. Comments that will provide the most assistance to the Department in developing these procedures will reference a specific portion of the rule, explain the reason for any recommended change, and include data, information, or authority that support such recommended change. Please note that all comments received are considered part of the PO 00000 Frm 00020 Fmt 4702 Sfmt 4702 public record and made available for public inspection at www.regulations.gov. Such information includes personally identifiable information (‘‘PII’’) (such as your name, address, etc.). Interested persons are not required to submit their PII in order to comment on this rule. However, any PII that is submitted is subject to being posted to the publicly accessible www.regulations.gov site without redaction. Confidential business information clearly identified in the first paragraph of the comment as such will not be placed in the public docket file. The Department may withhold from public viewing information provided in comments that it determines may impact the privacy of an individual or is offensive. For additional information, please read the Privacy Act notice that is available via the link in the footer of http://www.regulations.gov. To inspect the agency’s public docket file in person, you must make an appointment with the agency. Please see the FOR FURTHER INFORMATION CONTACT paragraph above for agency contact information. II. Background and Purpose The Federal Death Penalty Act provides generally that a capital sentence in a Federal case is to be implemented ‘‘in the manner prescribed by the law of the State in which the sentence is imposed.’’ 18 U.S.C. 3596(a). However, if the ‘‘law of the State in which the sentence is imposed’’ ‘‘does not provide for implementation of a sentence of death,’’ then the statute directs the court to designate another State whose law does ‘‘provide for the implementation of a sentence of death,’’ ‘‘and the sentence shall be implemented in the latter State in the manner prescribed by such law.’’ Id. The current execution regulations of the Department direct the attorney for the government to ‘‘file with the sentencing court a proposed Judgment and Order’’ stating that ‘‘[t]he sentence shall be executed by intravenous injection of a lethal substance or substances in a quantity sufficient to cause death.’’ 28 CFR 26.2(a). The regulations further state that, except to the extent a court orders otherwise, a sentence of death shall be executed on a date and at a time and at a ‘‘federal penal or correctional institution designated by the Director of the Federal Bureau of Prisons . . . [b]y intravenous injection of a lethal substance or substances in a quantity sufficient to cause death.’’ Id. § 26.3(a). Furthermore, the Federal Bureau of Prisons facility for carrying out executions, located at the E:\FR\FM\05AUP1.SGM 05AUP1

Agencies

[Federal Register Volume 85, Number 151 (Wednesday, August 5, 2020)]
[Proposed Rules]
[Pages 47323-47324]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2020-17126]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-113295-18]
RIN 1545-BO87


Effect of Section 67(g) on Trusts and Estates; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document cancels a public hearing on proposed regulations 
that proposed regulations clarifying that certain deductions allowed to 
an estate or nongrantor trust are not miscellaneous itemized deductions 
and thus are not affected by the suspension of the deductibility of 
miscellaneous itemized deductions for taxable years beginning after 
December 31, 2017 and before January 1, 2026. The proposed regulations 
also provide guidance on

[[Page 47324]]

determining the character, amount, and allocation of deductions in 
excess of gross income succeeded to by a beneficiary on the termination 
of an estate or non-grantor trust.

DATES: The teleconference public hearing, originally scheduled for 
Wednesday, August 12, 2020 at 10 a.m. is cancelled.

FOR FURTHER INFORMATION CONTACT: Regina Johnson of the Publications and 
Regulations Branch, Legal Processing Division, Associate Chief Counsel 
(Procedure and Administration) at (202) 317-5177 (not a toll-free 
number) or at [email protected].

SUPPLEMENTARY INFORMATION: A proposed rule;notice of public hearing 
that appeared in the Federal Register on July 17, 2020 (85 FR 43512) 
announced that a public hearing was scheduled for Wednesday, August 12 
at 10 a.m. as a teleconference public hearing, Internal Revenue Service 
Building, 1111 Constitution Avenue NW, Washington, DC. The subject of 
the public hearing is under section 67(g) of the Internal Revenue Code.
    The public comment period for these regulations expired June 25, 
2020. The notice of proposed rulemaking and notice of hearing 
instructed those interested in testifying at the public hearing to 
submit an outline of the topics to be discussed. The outline of topics 
to be discussed was due by July 29, 2020. As of July 29, 2020, no one 
has requested to speak. Therefore, the public hearing scheduled for 
August 12, 2020 at 10:00 a.m. is cancelled.

Martin V. Franks,
Branch Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2020-17126 Filed 8-4-20; 8:45 am]
BILLING CODE 4830-01-P