Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966, 1042-1043 [2024-00260]

Download as PDF 1042 Federal Register / Vol. 89, No. 6 / Tuesday, January 9, 2024 / Proposed Rules khammond on DSKJM1Z7X2PROD with PROPOSALS (2) For the purposes of this AD, ‘‘PW1900G’’ engines are PW Model PW1919G, PW1921G, PW1922G, PW1923G, and PW1923G–A engines. (3) For the purposes of this AD, a ‘‘part eligible for installation’’ is: (i) Any HPC 7th-stage rotor, P/N 30G5307 or later approved P/N. (ii) Any HPC 8th-stage disk, P/N 30G7208, that has passed the AUSI required by paragraph (g) of this AD or later approved P/N. (iii) Any HPC rear hub, P/N 30G7308 or later approved P/N. (iv) Any HPT 1st-stage hub, P/N 30G8501, that has passed the AUSI required by paragraph (g) of this AD or later approved P/N. (v) Any HPT 2nd-stage hub, P/N 30G7202, that has passed the AUSI required by paragraph (g) of this AD or later approved P/N. (vi) Any HPT 1st-stage air seal, P/N 30G5195 or later approved P/N. (vii) Any HPT 2nd-stage air seal, P/N 30G5196 or later approved P/N. (viii) Any HPT 1st-stage blade retaining plate, P/N 30G5193 or later approved P/N. (ix) Any HPT 2nd-stage blade retaining plate, P/N 30G5194 or later approved P/N. (4) For the purposes of this AD, a ‘‘piecepart exposure’’ is when the part is disassembled from the rotor assembly. (5) For the purposes of this AD, an ‘‘engine shop visit’’ is the induction of an engine into the shop for maintenance involving the separation of pairs of major mating engine flanges, except for the following situations, which do not constitute an engine shop visit. (i) The separation of engine flanges solely for the purposes of transportation without subsequent engine maintenance. (ii) Fan case maintenance or replacement. (6) For the purposes of this AD, an ‘‘HPC engine shop visit’’ is when the HPC rotor assembly is removed from the engine. (j) Credit for Previous Actions This paragraph provides credit for the initial AUSI of the HPC 8th-stage disk, HPT 1st-stage hub and HPT 2nd-stage hub specified in paragraph (g)(1), (2), (4) and (5) of this AD, if the initial AUSI was performed before the effective date of this AD using the following service information; (1) PW ASB PW1000G–A–72–00–0196– 00A–930A–D, Issue No: 001, dated March 16, 2023; or (2) PW ASB PW1000G–A–72–00–0197– 00A–930A–D, Issue No: 001, dated March 22, 2023; or (3) PW ASB PW1000G–A–72–00–0197– 00A–930A–D, Issue No: 002, dated June 19, 2023; or (4) PW ASB PW1000G–A–72–00–0197– 00A–930A–D, Issue No: 003, dated August 14, 2023; or (5) PW ASB PW1000G–A–72–00–0141– 00B–930A–D, Issue No: 001, dated March 16, 2023; or (6) PW ASB PW1000G–A–72–00–0142– 00B–930A–D, Issue No: 001, dated March 22, 2023; or (7) PW ASB PW1000G–A–72–00–0142– 00B–930A–D, Issue No: 002, dated June 19, 2023.; or VerDate Sep<11>2014 16:01 Jan 08, 2024 Jkt 262001 (8) PW ASB PW1000G–A–72–00–0142– 00B–930A–D, Issue No: 003, dated August 14, 2023. (k) Alternative Methods of Compliance (AMOCs) (1) The Manager, AIR–520 Continued Operational Safety 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 AIR–520 Continued Operational Safety Branch, send it to the attention of the person identified in paragraph (l)(1) of this AD. (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. (l) Additional Information (1) For more information about this AD, contact Carol Nguyen, Aviation Safety Engineer, FAA, 2200 South 216th Street, Des Moines, WA 98198; phone: (781) 238–7655; email: carol.nguyen@faa.gov. (2) Service information identified in this AD that is not incorporated by reference is available at the addresses specified in paragraphs (m)(3) and (4) of this AD. (m) Material Incorporated by Reference (1) The Director of the Federal Register approved the incorporation by reference (IBR) 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) Pratt & Whitney (PW) Alert Service Bulletin (ASB) PW1000G–A–72–00–0141– 00B–930A–D, Issue No: 002, dated November 30, 2023. (ii) PW ASB PW1000G–A–72–00–0142– 00B–930A–D, Issue No: 004, dated November 30, 2023. (iii) PW ASB PW1000G–A–72–00–0150– 00B–930A–D Issue No:001, dated November 30, 2023. (iv) PW ASB PW1000G–A–72–00–0151– 00B–930A–D, Issue No: 001, dated November 30, 2023. (v) PW ASB PW1000G–A–72–00–0196– 00A–930A–D, Issue No: 002, dated November 30, 2023. (vi) PW ASB PW1000G–A–72–00–0197– 00A–930A–D, Issue No: 004, dated November 30, 2023. (vii) PW ASB PW1000G–A–72–00–0204– 00A–930A–D Issue No:001, dated November 30, 2023. (viii) PW ASB PW1000G–A–72–00–0205– 00A–930A–D, Issue No: 001, dated November 30, 2023. (ix) PW Special Instruction No. 240F–23, dated November 30, 2023. (3) For PW service information identified in this AD, contact International Aero Engines, LLC, 400 Main Street, East Hartford, CT 06118; phone: (860) 565–0140; email: help24@pw.utc.com; website: connect.prattwhitney.com. PO 00000 Frm 00005 Fmt 4702 Sfmt 4702 (4) You may view this service information at the FAA, Airworthiness Products Section, Operational Safety Branch, 1200 District Avenue, Burlington, MA 01803. For information on the availability of this material at the FAA, call (817) 222–5110. (5) You may view this material at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, visit: www.archives.gov/federal-register/cfr/ ibr-locations or email fr.inspection@nara.gov. Issued on December 27, 2023. Caitlin Locke, Director, Compliance & Airworthiness Division, Aircraft Certification Service. [FR Doc. 2024–00309 Filed 1–5–24; 4:15 pm] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 53 [REG–142338–07] RIN 1545–BI33 Taxes on Taxable Distributions From Donor Advised Funds Under Section 4966 Internal Revenue Service (IRS), Treasury ACTION: Notice of proposed rulemaking; extension of comment period. AGENCY: This document extends the period to submit comments or to request a public hearing for a notice of proposed rulemaking (REG–142338–07) that was published in the Federal Register on Tuesday, November 14, 2023. The proposed regulations relate to excise taxes on taxable distributions made by a sponsoring organization from a donor advised fund, and on the agreement of certain fund managers to the making of such distributions. DATES: The period to submit written or electronic comments for the notice of proposed rulemaking published on November 14, 2023 (88 FR 77922) or to request a public hearing is extended from January 16, 2024, to February 15, 2024. ADDRESSES: Commenters are strongly encouraged to submit public comments electronically. Submit electronic submissions via the Federal eRulemaking Portal at www.regulations.gov (indicate IRS and REG–142338–07) by following the online instructions for submitting comments. Once submitted to the Federal eRulemaking Portal, comments cannot be edited or withdrawn. The Department of the Treasury (Treasury SUMMARY: E:\FR\FM\09JAP1.SGM 09JAP1 Federal Register / Vol. 89, No. 6 / Tuesday, January 9, 2024 / Proposed Rules Department) and the IRS will publish any comments submitted electronically or on paper to the public docket. Send paper submissions to: CC:PA:01:PR (REG–142338–07), Room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations Christopher A. Hyde of the Office of Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes) at (202) 317–5800 (not a toll-free number). Concerning submissions of comments and requests for a public hearing, Vivian Hayes at publichearings@irs.gov (preferred) or at (202) 317–6901 (not a toll-free number). SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request for comments that appeared in the Federal Register on Tuesday, November 14, 2023 (88 FR 77922) announced that written or electronic comments must be received by January 16, 2024. In response to requests from multiple commenters, the due date to receive comments or request a public hearing has been extended to Thursday, February 15, 2024. Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations, Associate Chief Counsel (Procedure & Administration). [FR Doc. 2024–00260 Filed 1–8–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF DEFENSE GENERAL SERVICES ADMINISTRATION NATIONAL AERONAUTICS AND SPACE ADMINISTRATION 48 CFR Parts 2, 3, 9, 22, 23, 25, 33, and 52 [FAR Case 2019–015; Docket No. FAR– 2019–0015; Sequence No. 1] khammond on DSKJM1Z7X2PROD with PROPOSALS RIN 9000–AN98 Federal Acquisition Regulation: Improving Consistency Between Procurement and Nonprocurement Procedures on Suspension and Debarment Department of Defense (DoD), General Services Administration (GSA), and National Aeronautics and Space Administration (NASA). ACTION: Proposed rule. AGENCY: DoD, GSA, and NASA are proposing to amend the Federal SUMMARY: VerDate Sep<11>2014 16:01 Jan 08, 2024 Jkt 262001 Acquisition Regulation (FAR) to improve consistency between the procurement and nonprocurement procedures on suspension and debarment, based on the recommendations of the Interagency Suspension and Debarment Committee. DATES: Interested parties should submit written comments to the Regulatory Secretariat Division at the address shown below on or before March 11, 2024 to be considered in the formation of the final rule. ADDRESSES: Submit comments in response to FAR Case 2019–015 to the Federal eRulemaking portal at https:// www.regulations.gov by searching for ‘‘FAR Case 2019–015’’. Select the link ‘‘Comment Now’’ that corresponds with ‘‘FAR Case 2019–015’’. Follow the instructions provided on the ‘‘Comment Now’’ screen. Please include your name, company name (if any), and ‘‘FAR Case 2019–015’’ on your attached document. If your comment cannot be submitted using https://www.regulations.gov, call or email the point of contact in the FOR FURTHER INFORMATION CONTACT section of this document for alternate instructions. Instructions: Please submit comments only and cite ‘‘FAR Case 2019–015’’ in all correspondence related to this case. Comments received generally will be posted without change to https:// www.regulations.gov, including any personal and/or business confidential information provided. Public comments may be submitted as an individual, as an organization, or anonymously (see frequently asked questions at https:// www.regulations.gov/faq). To confirm receipt of your comment(s), please check https://www.regulations.gov, approximately two to three days after submission to verify posting. FOR FURTHER INFORMATION CONTACT: For clarification of content, contact Ms. Zenaida Delgado, Procurement Analyst, at 202–969–7207 or by email at zenaida.delgado@gsa.gov. For information pertaining to status, publication schedules, or alternate instructions for submitting comments if https: www.regulations.gov cannot be used, contact the Regulatory Secretariat Division at 202–501–4755 or GSARegSec@gsa.gov. Please cite FAR Case 2019–015. SUPPLEMENTARY INFORMATION: I. Background The Government uses suspension and debarment procedures to protect its business interests. These procedures give Federal officials a means to bar parties from participation in certain transactions, while affording those parties due process. Over time, two PO 00000 Frm 00006 Fmt 4702 Sfmt 4702 1043 separate suspension and debarment regulatory systems have evolved: (1) the FAR system within the Federal Acquisition Regulation for procurement matters; and (2) the Nonprocurement system within the Nonprocurement Common Rule (NCR), which covers grants, cooperative agreements, contracts of assistance, loans, and loan guarantees. The regulations for the FAR system are in subpart 9.4, Debarment, Suspension, and Ineligibility, of Title 48 in the Code of Federal Regulations (CFR). The Nonprocurement system is in Title 2, Part 180 of the CFR and directs Federal agencies to issue their own implementing regulations consistent with the NCR. Executive Order 12689, ‘‘Debarment and Suspension’’, published in the Federal Register at 54 FR 34131 on August 18, 1989, directed that suspension or debarment under either system has a reciprocal effect, thereby excluding parties that have been excluded under either system from both new procurement and nonprocurement transactions. This proposed rule seeks to change the FAR so that the two systems will be in closer alignment where appropriate, and incorporates existing practices within the suspension and debarment systems that are not currently in the FAR. The intent behind this alignment is to enhance transparency and consistency within the Government’s suspension and debarment procedures. Currently, the two suspension and debarment systems are similar, but not identical. Although the two suspension and debarment rules at their core are designed toward the same end, follow the same general principles, and use essentially the same basic action notice and decision-making process, there are some differences between the rules. Some are definitional (e.g., the NCR definition of ‘‘civil judgment’’ is more comprehensive than the FAR definition), and some are procedural (e.g., the NCR and FAR procedures differ regarding deadlines for suspending and debarring officials to make exclusion decisions after the record closes). One difference which is not being changed in this rule is that a notice of proposed debarment under the FAR has the effect of immediately excluding the party but does not have this effect in the NCR. This is done in part in recognition of the necessity to continue to protect the Government’s interests and taxpayer’s money by minimizing business risk where procurements are involved. The FAR gives the suspending and debarring official two tools with immediate exclusion effect upon imposition—a E:\FR\FM\09JAP1.SGM 09JAP1

Agencies

[Federal Register Volume 89, Number 6 (Tuesday, January 9, 2024)]
[Proposed Rules]
[Pages 1042-1043]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-00260]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 53

[REG-142338-07]
RIN 1545-BI33


Taxes on Taxable Distributions From Donor Advised Funds Under 
Section 4966

AGENCY: Internal Revenue Service (IRS), Treasury

ACTION: Notice of proposed rulemaking; extension of comment period.

-----------------------------------------------------------------------

SUMMARY: This document extends the period to submit comments or to 
request a public hearing for a notice of proposed rulemaking (REG-
142338-07) that was published in the Federal Register on Tuesday, 
November 14, 2023. The proposed regulations relate to excise taxes on 
taxable distributions made by a sponsoring organization from a donor 
advised fund, and on the agreement of certain fund managers to the 
making of such distributions.

DATES: The period to submit written or electronic comments for the 
notice of proposed rulemaking published on November 14, 2023 (88 FR 
77922) or to request a public hearing is extended from January 16, 
2024, to February 15, 2024.

ADDRESSES: Commenters are strongly encouraged to submit public comments 
electronically. Submit electronic submissions via the Federal 
eRulemaking Portal at www.regulations.gov (indicate IRS and REG-142338-
07) by following the online instructions for submitting comments. Once 
submitted to the Federal eRulemaking Portal, comments cannot be edited 
or withdrawn. The Department of the Treasury (Treasury

[[Page 1043]]

Department) and the IRS will publish any comments submitted 
electronically or on paper to the public docket. Send paper submissions 
to: CC:PA:01:PR (REG-142338-07), Room 5203, Internal Revenue Service, 
P.O. Box 7604, Ben Franklin Station, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations 
Christopher A. Hyde of the Office of Associate Chief Counsel (Employee 
Benefits, Exempt Organizations, and Employment Taxes) at (202) 317-5800 
(not a toll-free number). Concerning submissions of comments and 
requests for a public hearing, Vivian Hayes at [email protected] 
(preferred) or at (202) 317-6901 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and request 
for comments that appeared in the Federal Register on Tuesday, November 
14, 2023 (88 FR 77922) announced that written or electronic comments 
must be received by January 16, 2024. In response to requests from 
multiple commenters, the due date to receive comments or request a 
public hearing has been extended to Thursday, February 15, 2024.

Oluwafunmilayo A. Taylor,
Section Chief, Publications and Regulations, Associate Chief Counsel 
(Procedure & Administration).
[FR Doc. 2024-00260 Filed 1-8-24; 8:45 am]
BILLING CODE 4830-01-P


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