Pilot Records Database; Correction, 32185 [2021-12749]

Download as PDF 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