Internal Revenue Service Advisory Council; Meeting, 66176 [2024-18159]
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66176
Federal Register / Vol. 89, No. 157 / Wednesday, August 14, 2024 / Notices
Pursuant to section 10.02 of Rev. Proc.
2022–26, the IRS and Petitioner agreed
to extend the 180-day determination
period.
(b) Petition Content.
(1) Substance name: Nylon 6.
(2) Petitioner: AdvanSix Inc., an
exporter of nylon 6.
(3) Proposed classification numbers:
(i) HTSUS number: 3908.10.00.
(ii) Schedule B number: 3908.10.0000.
(iii) CAS number: 25038–54–4.
(4) Petition filing dates:
(i) Petition filing date for purposes of
making a determination: November 8,
2023.
(ii) Petition filing date for purposes of
section 11.02 of Rev. Proc. 2022–26: July
1, 2022.
(5) Description from petition:
According to the petition, nylon 6, or
poly(caprolactam), is a semicrystalline
polyamide that has broad use in textile
fibers, engineering plastics, food
packaging films, and monofilaments.
The number ‘‘6’’ in nylon 6 refers to the
number of carbon atoms in each
polymeric repeat unit. Nylon 6 may be
utilized neat or with functional
additives by melt processing into the
desired final form.
Nylon 6 is made from benzene,
propylene, ammonia, methane, and
sulfuric acid; however, sulfuric acid is
cancelled from the stoichiometric
material consumption equation due to
no net consumption/production.
Taxable chemicals constitute 46.64
percent by weight of the materials used
to produce this substance.
(6) Process identified in petition as
predominant method of production of
substance: The predominant method of
production of nylon 6 is the
‘‘hydrolytically initiated ring-opening
polymerization of caprolactam’’ which
is also referred to in industry literature
as the ‘‘hydrolytic polymerization of
nylon 6.’’ This process is termed
‘‘hydrolytic’’ because water plays a key
role in the chemical mechanism. Nylon
6 is produced almost exclusively
through this method because it is easier
to control and better adapted for largescale operations.
The hydrolytic polymerization of
nylon 6 generally entails heating a
mixture of caprolactam and water to
∼270°C in an inert atmosphere of
nitrogen and holding until equilibrium
conditions are achieved. The three
principal reactions in this process are
summarized below:
1. In the initiation step of the process,
the caprolactam ring is hydrolyzed via
ring opening with the addition of one
water molecule to become aminocaproic acid.
2. In the next step of the mechanism,
the amino-caproic acid acts as the
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initiating species to begin the addition
polymerization by ring-opening of
caprolactam.
3. The last major mechanism step of
the hydrolytic polymerization of nylon
6 is the condensation of primary amine
and carboxylic acid chain-ends to form
an amide linkage in the now higher
molecular weight polyamide with the
simultaneous loss of a water molecule.
(7) Stoichiometric material
consumption equation, based on
process identified as predominant
method of production:
nC6H6 (benzene) + nC3H6 (propylene) +
2.5nO2 (oxygen) + 0.5nCH4
(methane) + 5nNH3 (ammonia) +
2nH2O (water) + 2nSO2 (sulfur
dioxide) → (C6H11NO)n (nylon 6) +
nC3H6O (acetone) + 2n(NH4)2SO4
(ammonium sulfate) + 0.5n CO2
(carbon dioxide)
(8) Tax rate calculated by Petitioner,
based on Petitioner’s conversion factors
for taxable chemicals used in
production of substance:
(i) Tax rate: $14.77 per ton.
(ii) Conversion factors: 0.69 for
benzene; 0.37 for propylene; 0.75 for
ammonia; 0.07 for methane.
(9) Public docket number: IRS–2024–
0005.
Michael Beker,
Senior Counsel (Passthroughs and Special
Industries), IRS Office of Chief Counsel.
[FR Doc. 2024–18050 Filed 8–13–24; 8:45 am]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Internal Revenue Service Advisory
Council; Meeting
Internal Revenue Service,
Department of Treasury.
ACTION: Notice of meeting.
AGENCY:
The Internal Revenue Service
Advisory Council will hold a public
meeting.
SUMMARY:
The meeting will be held
Thursday, September 5, 2024.
ADDRESSES: The meeting will be held
virtually.
DATES:
Ms.
Anna Millikan, Office of National Public
Liaison, at 202–317–6564 or send an
email to PublicLiaison@irs.gov.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to 5 U.S.C.
10(a)(2) of the Federal Advisory
Committee Act, that a public meeting of
the Internal Revenue Service Advisory
Council (IRSAC) will be held on
FOR FURTHER INFORMATION CONTACT:
PO 00000
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Thursday, September 5, 2024, to discuss
topics that may be recommended for
inclusion in a future report of the
Council. The virtual meeting will take
place at 3 p.m. eastern time.
To confirm your attendance, members
of the public may contact Anna Millikan
at 202–317–6564 or send an email to
PublicLiaison@irs.gov. Attendees are
encouraged to join at least five minutes
before the meeting begins.
Should you wish the IRSAC to
consider a written statement germane to
the Council’s work, please call 202–
317–6564 or email PublicLiaison@
irs.gov by September 3, 2024.
Dated: August 9, 2024.
John A. Lipold,
Designated Federal Official, Office of
National Public Liaison, Internal Revenue
Service.
[FR Doc. 2024–18159 Filed 8–13–24; 8:45 am]
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UNITED STATES SENTENCING
COMMISSION
Final Priorities for Amendment Cycle
United States Sentencing
Commission.
ACTION: Notice of final priorities.
AGENCY:
In June 2024, the Commission
published a notice of proposed policy
priorities for the amendment cycle
ending May 1, 2025. After reviewing
public comment received pursuant to
the notice of proposed priorities, the
Commission has identified its policy
priorities for the upcoming amendment
cycle and hereby gives notice of these
policy priorities.
FOR FURTHER INFORMATION CONTACT:
Jennifer Dukes, Senior Public Affairs
Specialist, (202) 502–4597.
SUPPLEMENTARY INFORMATION: The
United States Sentencing Commission is
an independent agency in the judicial
branch of the United States
Government. The Commission
promulgates sentencing guidelines and
policy statements for federal courts
pursuant to 28 U.S.C. 994(a). The
Commission also periodically reviews
and revises previously promulgated
guidelines pursuant to 28 U.S.C. 994(o)
and submits guideline amendments to
Congress not later than the first day of
May each year pursuant to 28 U.S.C.
994(p).
In June 2024, the Commission asked
members of the public and stakeholders
in the criminal justice system to tell the
Commission what policymaking,
research, and operational work it should
conduct in the amendment cycle ending
SUMMARY:
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[Federal Register Volume 89, Number 157 (Wednesday, August 14, 2024)]
[Notices]
[Page 66176]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-18159]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Internal Revenue Service Advisory Council; Meeting
AGENCY: Internal Revenue Service, Department of Treasury.
ACTION: Notice of meeting.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service Advisory Council will hold a
public meeting.
DATES: The meeting will be held Thursday, September 5, 2024.
ADDRESSES: The meeting will be held virtually.
FOR FURTHER INFORMATION CONTACT: Ms. Anna Millikan, Office of National
Public Liaison, at 202-317-6564 or send an email to
[email protected].
SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to 5 U.S.C.
10(a)(2) of the Federal Advisory Committee Act, that a public meeting
of the Internal Revenue Service Advisory Council (IRSAC) will be held
on Thursday, September 5, 2024, to discuss topics that may be
recommended for inclusion in a future report of the Council. The
virtual meeting will take place at 3 p.m. eastern time.
To confirm your attendance, members of the public may contact Anna
Millikan at 202-317-6564 or send an email to [email protected].
Attendees are encouraged to join at least five minutes before the
meeting begins.
Should you wish the IRSAC to consider a written statement germane
to the Council's work, please call 202-317-6564 or email
[email protected] by September 3, 2024.
Dated: August 9, 2024.
John A. Lipold,
Designated Federal Official, Office of National Public Liaison,
Internal Revenue Service.
[FR Doc. 2024-18159 Filed 8-13-24; 8:45 am]
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