Pilot Records Database; Correction, 32185 [2021-12749]
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32185
Rules and Regulations
Federal Register
Vol. 86, No. 115
Thursday, June 17, 2021
This section of the FEDERAL REGISTER
contains regulatory documents having general
applicability and legal effect, most of which
are keyed to and codified in the Code of
Federal Regulations, which is published under
50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by
the Superintendent of Documents.
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 111
[Docket No.: FAA–2020–0246; Amdt. Nos.
11–65, 91–363, and 111–1A]
PART 111 [CORRECTED]
1. On page 31060, in the second
column, in amendment 5, the
instruction ‘‘Effective September 8,
2021, add part 111 to subchapter G to
read as follows:’’ is corrected to read
‘‘Effective August 9, 2021, add part 111
to subchapter G to read as follows:’’
Issued in Washington, DC, under the
authority of 49 U.S.C. 106(f), U.S.C.
106(f), 106(g) 44701(a), 44703, 44711,
46105, and 46301 on or about June 11,
2021.
■
Timothy R. Adams,
Acting Executive Director, Office of
Rulemaking, Federal Aviation
Administration.
[FR Doc. 2021–12749 Filed 6–16–21; 8:45 am]
RIN 2120–AK31
BILLING CODE 4910–13–P
Pilot Records Database; Correction
Background
The final regulations (TD 9942) that
are the subject of this correction are
issued under sections 263A, 448, 460,
and 471 of the Internal Revenue Code.
Need for Correction
As published on January 5, 2021 (86
FR 254), the final regulations (TD 9942)
contain errors that need to be corrected.
In addition, a correction to Example 1
in § 1.263A–4(a)(5)(iii) is being made to
conform to the statutory amendments
made to section 263A by section 13102
of Public Law 115–97 (131 Stat. 2054),
commonly referred to as the Tax Cuts
and Jobs Act.
Federal Aviation
Administration (FAA), U.S. Department
of Transportation (DOT).
ACTION: Final rule; correction.
DEPARTMENT OF THE TREASURY
List of Subjects in 26 CFR Part 1
Internal Revenue Service
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 1
Correction of Publication
On June 10, 2021, the FAA
published a final rule regarding the use
of an electronic Pilot Records Database
(PRD) and implementing statutory
requirements to facilitate the sharing of
pilot records among air carriers and
other operators in an electronic data
system managed by the FAA. An error
in one of the amendatory instructions
resulted in an incorrect effective date.
This document corrects that effective
date.
[TD 9942]
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendments:
AGENCY:
SUMMARY:
This correction is effective
August 9, 2021.
DATES:
FOR FURTHER INFORMATION CONTACT:
lotter on DSK11XQN23PROD with RULES1
concerning all other regulations in this
document, Anna Gleysteen, (202) 317–
7007.
SUPPLEMENTARY INFORMATION:
Christopher Morris, 3500 S MacArthur
Blvd, ARB301, Oklahoma City,
Oklahoma 73179; telephone (405) 954–
4646; email christopher.morris@faa.gov.
SUPPLEMENTARY INFORMATION: The final
rule, published June 10, 2021, at 86 FR
31006, amends Title 14 of the Code of
Federal Regulations (14 CFR) by adding
new part 111, Pilot Records Database
(PRD). The amendment adding part 111
was intended to be effective on August
9, 2021, but was erroneously printed
with an effective date of September 8,
2021.
Therefore, in FR Doc. 2021–11424
appearing on page 31006 in the Federal
Register of Thursday, June 10, 2021, the
following corrections are made:
VerDate Sep<11>2014
17:19 Jun 16, 2021
Jkt 253001
RIN 1545–BP53
Small Business Taxpayer Exceptions
Under Sections 263A, 448, 460 and
471; Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
AGENCY:
This document contains
corrections to the final regulations
Treasury Decision 9942, that were
published in the Federal Register on
Tuesday, January 5, 2021. The final
regulations implemented legislative
changes that simplify the application of
certain tax accounting provisions for
eligible businesses with average annual
gross receipts that do not exceed
$25,000,000, adjusted for inflation.
DATES: These corrections are effective
on June 17, 2021. For dates of
applicability, see §§ 1.263A–1(a)(2)(i),
1.263A–1(m)(6), 1.263A–2(g)(4),
1.263A–3(f)(2), 1.263A–4(g)(2), 1.263A–
7(a)(4)(ii), 1.381(c)(5)–1(f), 1.446–1(c)(3),
1.448–2(h), 1.448–3(h), 1.460–1(h)(3),
1.460–3(d), 1.460–4(i), 1.460–6(k), and
1.471–1(c).
FOR FURTHER INFORMATION CONTACT:
Concerning §§ 1.460–1 through 1.460–6,
Innessa Glazman, (202) 317–7006;
SUMMARY:
PO 00000
Frm 00001
Fmt 4700
Sfmt 4700
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 * * *
Par. 2. Section 1.263A–0 is amended
by adding the entries for § 1.263A–
1(m)(1) through (5) to read as follows:
■
§ 1.263A–0 Outline of regulations under
section 263A.
*
*
§ 1.263A–1
*
*
*
Uniform Capitalization of Costs
*
*
*
*
*
(m) * * *
(1) In general.
(2) Mixed service costs; selfconstructed tangible personal property
produced on a routine and repetitive
basis.
(3) Costs allocable to property sold;
indirect costs; licensing and franchise
costs.
(4) Materials and supplies.
(5) Definitions of section 471 costs
and additional section 263A costs.
*
*
*
*
*
E:\FR\FM\17JNR1.SGM
17JNR1
]]>Agencies
[Federal Register Volume 86, Number 115 (Thursday, June 17, 2021)]
[Rules and Regulations]
[Page 32185]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-12749]
========================================================================
Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
========================================================================
Federal Register / Vol. 86, No. 115 / Thursday, June 17, 2021 / Rules
and Regulations
[[Page 32185]]
DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration
14 CFR Part 111
[Docket No.: FAA-2020-0246; Amdt. Nos. 11-65, 91-363, and 111-1A]
RIN 2120-AK31
Pilot Records Database; Correction
AGENCY: Federal Aviation Administration (FAA), U.S. Department of
Transportation (DOT).
ACTION: Final rule; correction.
-----------------------------------------------------------------------
SUMMARY: On June 10, 2021, the FAA published a final rule regarding the
use of an electronic Pilot Records Database (PRD) and implementing
statutory requirements to facilitate the sharing of pilot records among
air carriers and other operators in an electronic data system managed
by the FAA. An error in one of the amendatory instructions resulted in
an incorrect effective date. This document corrects that effective
date.
DATES: This correction is effective August 9, 2021.
FOR FURTHER INFORMATION CONTACT: Christopher Morris, 3500 S MacArthur
Blvd, ARB301, Oklahoma City, Oklahoma 73179; telephone (405) 954-4646;
email [email protected].
SUPPLEMENTARY INFORMATION: The final rule, published June 10, 2021, at
86 FR 31006, amends Title 14 of the Code of Federal Regulations (14
CFR) by adding new part 111, Pilot Records Database (PRD). The
amendment adding part 111 was intended to be effective on August 9,
2021, but was erroneously printed with an effective date of September
8, 2021.
Therefore, in FR Doc. 2021-11424 appearing on page 31006 in the
Federal Register of Thursday, June 10, 2021, the following corrections
are made:
PART 111 [CORRECTED]
0
1. On page 31060, in the second column, in amendment 5, the instruction
``Effective September 8, 2021, add part 111 to subchapter G to read as
follows:'' is corrected to read ``Effective August 9, 2021, add part
111 to subchapter G to read as follows:''
Issued in Washington, DC, under the authority of 49 U.S.C. 106(f),
U.S.C. 106(f), 106(g) 44701(a), 44703, 44711, 46105, and 46301 on or
about June 11, 2021.
Timothy R. Adams,
Acting Executive Director, Office of Rulemaking, Federal Aviation
Administration.
[FR Doc. 2021-12749 Filed 6-16-21; 8:45 am]
BILLING CODE 4910-13-P
