Qualified Transportation Fringe, Transportation and Commuting Expenses Under Section 274; Correction, 22345-22346 [2021-08391]
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Federal Register / Vol. 86, No. 80 / Wednesday, April 28, 2021 / Rules and Regulations
patches (left-hand side, right-hand side, and
lower sides) in accordance with an FAA
approved corrective procedure. Installation
of this reinforcement constitutes terminating
action for the inspections required by
paragraphs (f)(1) and (2) of this AD.
(5) For Model EC130B4 helicopters with
MOD 074775 installed or with the
reinforcement that is required by paragraph
(f)(4) of this AD; and for Model EC130T2
helicopters with MOD 074775 installed or
with the reinforcement that is required by
paragraph (f)(4) of this AD, but without MOD
074581 installed:
(i) Within 600 hours TIS after the
installation of MOD 074775 or the
reinforcement that is required by paragraph
(f)(4) of this AD, and thereafter at intervals
not exceeding 600 hours TIS, perform the
actions of paragraph (f)(1)(i) of this AD.
(ii) If there is a crack, before further flight,
replace or repair the junction frame in
accordance with an FAA approved repair
procedure. Repairing the junction frame does
not constitute terminating action for the
requirements of this AD.
(g) Special Flight Permits
Special flight permits are prohibited.
jbell on DSKJLSW7X2PROD with RULES
(h) Alternative Methods of Compliance
(AMOCs)
(1) The Manager, International Validation
Branch, 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 manager of the International Validation
Branch, send it to the attention of the person
identified in paragraph (i)(1) of this AD.
Information may be emailed to: 9-AVS-AIR730-AMOC@faa.gov.
(2) 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.
(i) Related Information
(1) For more information about this AD,
contact Kristi Bradley, Aerospace Engineer,
General Aviation & Rotorcraft Section,
International Validation Branch, Compliance
& Airworthiness Division, FAA, 10101
Hillwood Pkwy., Fort Worth, TX 76177;
telephone (817) 222–5110; email
kristin.bradley@faa.gov.
(2) Airbus Helicopters Service Bulletin No.
EC130–53–029, Revision 1, dated January 27,
2016, Airbus EC 130 B4 Chapter 4,
Airworthiness Limitations Section, Revision
11, dated January 19, 2019, Airbus EC 130 T2
Chapter 4, Airworthiness Limitations
Section, Revision 9, dated September 9, 2019,
and Section 55–11–00, 6–4—Horizontal
Stabilizer—Inspection/Check, of Aircraft
Maintenance Manual EC130, dated
November 9, 2017, which are not
incorporated by reference, contain additional
information about the subject of this AD.
This service information is available at the
contact information specified in paragraphs
(k)(3) and (4) of this AD.
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15:50 Apr 27, 2021
Jkt 253001
(3) The subject of this AD is addressed in
European Aviation Safety Agency (now
European Union Aviation Safety Agency)
(EASA) 2018–0104, dated May 4, 2018. You
may view the EASA AD on the internet at
https://www.regulations.gov in Docket No.
FAA–2020–1182.
(j) Subject
Joint Aircraft Service Component (JASC)
Code: 5302, Rotorcraft Tail Boom.
(k) Material Incorporated by Reference
(1) The Director of the Federal Register
approved the incorporation by reference of
the service information listed in this
paragraph under 5 U.S.C. 552(a) and 1 CFR
part 51.
(2) You must use this service information
as applicable to do the actions required by
this AD, unless the AD specifies otherwise.
(i) Airbus Helicopters Emergency Alert
Service Bulletin No. 05A017, Revision 7,
dated March 21, 2018.
(ii) Airbus Helicopters Service Bulletin No.
EC130–53–036, Revision 4, dated April, 28,
2020.
(3) For service information identified in
this AD, contact Airbus Helicopters, 2701 N.
Forum Drive, Grand Prairie, TX 75052;
telephone (972) 641–0000 or (800) 232–0323;
fax (972) 641–3775; or at https://
www.airbus.com/helicopters/services/
technical-support.html.
(4) You may view this service information
at FAA, Office of the Regional Counsel,
Southwest Region, 10101 Hillwood Pkwy.,
Room 6N–321, Fort Worth, TX 76177. For
information on the availability of this
material at the FAA, call (817) 222–5110.
(5) You may view this service information
that is incorporated by reference at the
National Archives and Records
Administration (NARA). For information on
the availability of this material at NARA,
email fedreg.legal@nara.gov, or go to: https://
www.archives.gov/federal-register/cfr/ibrlocations.html.
Issued on April 14, 2021.
Lance T. Gant,
Director, Compliance & Airworthiness
Division, Aircraft Certification Service.
[FR Doc. 2021–08781 Filed 4–27–21; 8:45 am]
BILLING CODE 4910–13–P
22345
This document contains
corrections to the final regulations
(Treasury Decision 9939), that were
published in the Federal Register on
Wednesday, December 16, 2020. The
final regulations provide guidance
regarding the elimination of the
deduction for expenses related to
certain transportation and commuting
benefits provided by employers to their
employees. The final regulations affect
taxpayers who pay or incur such
expenses.
SUMMARY:
These corrections are effective
on April 28, 2021 and applicable for
taxable years beginning on or after
December 16, 2020.
FOR FURTHER INFORMATION CONTACT:
Patrick Clinton of the Office of
Associate Chief Counsel (Income Tax
and Accounting), (202) 317–7005 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
DATES:
Background
The final regulations (TD 9939) that
are the subject of this correction are
issued under section 274 of the Internal
Revenue Code.
Need for Correction
As published on December 16, 2020
(85 FR 81391), the final regulations (TD
9939) contain errors that need to be
corrected.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805.
DEPARTMENT OF THE TREASURY
26 CFR Part 1
[TD 9939]
RIN 1545–BP49
Qualified Transportation Fringe,
Transportation and Commuting
Expenses Under Section 274;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
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*
*
*
*
Par. 2. Section 1.274–13 is amended
by revising the fifth sentence of
paragraph (d)(2)(ii)(A) and the first
sentence of paragraph (f)(8)(iv) to read
as follows:
■
Internal Revenue Service
AGENCY:
*
§ 1.274–13 Disallowance of deductions for
certain qualified transportation fringe
expenditures.
*
*
*
*
*
(d) * * *
(2) * * *
(ii) * * *
(A) * * * In addition, the exception
to the disallowance for amounts treated
as employee compensation provided for
E:\FR\FM\28APR1.SGM
28APR1
22346
Federal Register / Vol. 86, No. 80 / Wednesday, April 28, 2021 / Rules and Regulations
in section 274(e)(2) and in paragraph
(e)(2)(i) of this section cannot be applied
to reduce a section 274(a)(4)
disallowance calculated using this
methodology. * * *
*
*
*
*
*
(f) * * *
(8) * * *
(iv) * * * The primary use of H’s
leased parking facility under paragraph
(d)(2)(ii)(B)(2) of this section is not to
provide parking to the general public
because 60% (60/100 = 60%) of the lot
is used by its employees. * * *
*
*
*
*
*
Crystal Pemberton,
Senior Federal Register Liaison, Legal
Processing Division, Associate Chief Counsel,
(Procedure and Administration).
[FR Doc. 2021–08391 Filed 4–27–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
31 CFR Part 551
Somalia Sanctions Regulations
Office of Foreign Assets
Control, Treasury.
AGENCY:
ACTION:
Final rule.
The Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is amending the
Somalia Sanctions Regulations and
reissuing them in their entirety to
further implement an April 12, 2010
Somalia-related Executive order, and to
implement a July 20, 2012 Somaliarelated Executive order. This final rule
replaces the regulations that were
published in abbreviated form on May
5, 2010 and includes additional
interpretive and definitional guidance,
general licenses, statements of licensing
policy, and other regulatory provisions
that will provide further guidance to the
public. Due to the number of regulatory
sections being updated or added, OFAC
is reissuing the Somalia Sanctions
Regulations in their entirety.
SUMMARY:
DATES:
This rule is effective April 28,
2021.
jbell on DSKJLSW7X2PROD with RULES
FOR FURTHER INFORMATION CONTACT:
OFAC: Assistant Director for Licensing,
202–622–2480; Assistant Director for
Regulatory Affairs, 202–622–4855; or
Assistant Director for Sanctions
Compliance & Evaluation, 202–622–
2490.
SUPPLEMENTARY INFORMATION:
VerDate Sep<11>2014
15:50 Apr 27, 2021
Jkt 253001
Electronic Availability
This document and additional
information concerning OFAC are
available on OFAC’s website
(www.treasury.gov/ofac).
Background
On May 5, 2010, OFAC issued the
Somalia Sanctions Regulations, 31 CFR
part 551 (75 FR 24394, May 5, 2010) (the
‘‘Regulations’’), to implement Executive
Order (E.O.) 13536 of April 12, 2010,
‘‘Blocking Property of Certain Persons
Contributing to the Conflict in Somalia’’
(75 FR 19869, April 15, 2010), pursuant
to authorities delegated to the Secretary
of the Treasury in E.O. 13536. The
Regulations were initially issued in
abbreviated form for the purpose of
providing immediate guidance to the
public. OFAC is revising the
Regulations to further implement E.O.
13536 and to implement E.O. 13620 of
July 20, 2012, ‘‘Taking Additional Steps
to Address the National Emergency
With Respect to Somalia’’ (77 FR 43483,
July 24, 2012), which amended E.O.
13536. OFAC is amending and reissuing
the Regulations as a more
comprehensive set of regulations that
includes additional interpretive and
definitional guidance, general licenses,
statements of licensing policy, and other
regulatory provisions that will provide
further guidance to the public. Due to
the number of regulatory sections being
updated or added, OFAC is reissuing
the Regulations in their entirety.
E.O. 13536
On April 12, 2010, the President,
invoking the authority of, inter alia, the
International Emergency Economic
Powers Act (50 U.S.C. 1701–1706)
(IEEPA) and the United Nations
Participation Act, as amended (22
U.S.C. 287c) (UNPA), issued E.O. 13536.
In E.O. 13536, the President found that
the deterioration of the security
situation and the persistence of violence
in Somalia, and acts of piracy and
armed robbery at sea off the coast of
Somalia, and violations of a United
Nations arms embargo, constitute an
unusual and extraordinary threat to the
national security and foreign policy of
the United States and declared a
national emergency to deal with that
threat.
Section 1(a) of E.O. 13536 blocked,
with certain exceptions, all property
and interests in property that are in the
United States, that come within the
United States, or that are or come within
the possession or control of any U.S.
person of: (i) The persons listed in the
Annex to E.O. 13536; and (ii) any
person determined by the Secretary of
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Frm 00006
Fmt 4700
Sfmt 4700
the Treasury, in consultation with the
Secretary of State: (A) To have engaged
in acts that directly or indirectly
threaten the peace, security, or stability
of Somalia, including: (1) Acts that
threaten the Djibouti Agreement of
August 18, 2008, or the political
process; or (2) acts that threaten the
Transitional Federal Institutions, the
African Union Mission in Somalia
(AMISOM), or other international
peacekeeping operations related to
Somalia; (B) to have obstructed the
delivery of humanitarian assistance to
Somalia, or access to, or distribution of,
humanitarian assistance in Somalia; (C)
to have directly or indirectly supplied,
sold, or transferred to Somalia, or to
have been the recipient in the territory
of Somalia of, arms or any related
materiel, or any technical advice,
training, or assistance, including
financing and financial assistance,
related to military activities; (D) to have
materially assisted, sponsored, or
provided financial, material, logistical,
or technical support for, or goods or
services in support of, the activities
described above or any person whose
property and interests in property are
blocked pursuant to E.O. 13536; or (E)
to be owned or controlled by, or to have
acted or purported to act for or on behalf
of, directly or indirectly, any person
whose property and interests in
property are blocked pursuant to E.O.
13536. The property and interests in
property of the persons described above
may not be transferred, paid, exported,
withdrawn, or otherwise dealt in. As
discussed further below, section 1(a) of
E.O. 13536 was amended by E.O. 13620.
In Section 1(b) of E.O. 13536, the
President determined that acts of piracy
or armed robbery at sea off the coast of
Somalia threaten the peace, security, or
stability of Somalia.
In Section 1(c) of E.O. 13536, the
President further determined that the
making of donations of certain articles,
such as food, clothing, and medicine,
intended to be used to relieve human
suffering, as specified in section
203(b)(2) of IEEPA (50 U.S.C. 1702(b)(2))
by, to, or for the benefit of any person
whose property and interests in
property are blocked pursuant to E.O.
13536 would seriously impair his ability
to deal with the national emergency
declared in E.O. 13536. The President
therefore prohibited the provision of
such donations unless authorized by
OFAC.
Section 1(d) of E.O. 13536 provides
that the prohibition on any transaction
or dealing in blocked property or
interests in property includes the
making of any contribution or provision
of funds, goods, or services by, to, or for
E:\FR\FM\28APR1.SGM
28APR1
]]>Agencies
[Federal Register Volume 86, Number 80 (Wednesday, April 28, 2021)]
[Rules and Regulations]
[Pages 22345-22346]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-08391]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9939]
RIN 1545-BP49
Qualified Transportation Fringe, Transportation and Commuting
Expenses Under Section 274; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendments.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to the final regulations
(Treasury Decision 9939), that were published in the Federal Register
on Wednesday, December 16, 2020. The final regulations provide guidance
regarding the elimination of the deduction for expenses related to
certain transportation and commuting benefits provided by employers to
their employees. The final regulations affect taxpayers who pay or
incur such expenses.
DATES: These corrections are effective on April 28, 2021 and applicable
for taxable years beginning on or after December 16, 2020.
FOR FURTHER INFORMATION CONTACT: Patrick Clinton of the Office of
Associate Chief Counsel (Income Tax and Accounting), (202) 317-7005
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9939) that are the subject of this
correction are issued under section 274 of the Internal Revenue Code.
Need for Correction
As published on December 16, 2020 (85 FR 81391), the final
regulations (TD 9939) contain errors that need to be corrected.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendments:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805.
* * * * *
0
Par. 2. Section 1.274-13 is amended by revising the fifth sentence of
paragraph (d)(2)(ii)(A) and the first sentence of paragraph (f)(8)(iv)
to read as follows:
Sec. 1.274-13 Disallowance of deductions for certain qualified
transportation fringe expenditures.
* * * * *
(d) * * *
(2) * * *
(ii) * * *
(A) * * * In addition, the exception to the disallowance for
amounts treated as employee compensation provided for
[[Page 22346]]
in section 274(e)(2) and in paragraph (e)(2)(i) of this section cannot
be applied to reduce a section 274(a)(4) disallowance calculated using
this methodology. * * *
* * * * *
(f) * * *
(8) * * *
(iv) * * * The primary use of H's leased parking facility under
paragraph (d)(2)(ii)(B)(2) of this section is not to provide parking to
the general public because 60% (60/100 = 60%) of the lot is used by its
employees. * * *
* * * * *
Crystal Pemberton,
Senior Federal Register Liaison, Legal Processing Division, Associate
Chief Counsel, (Procedure and Administration).
[FR Doc. 2021-08391 Filed 4-27-21; 8:45 am]
BILLING CODE 4830-01-P
