### 66482 Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules

detail the scope of the Agency’s authority.

We are issuing this rulemaking under the authority described in Subtitle VII, Part A, Subpart III, Section 44701: ‘‘General requirements.’’ Under that section, Congress charges the FAA with promoting safe flight of civil aircraft in air commerce by prescribing regulations for practices, methods, and procedures the Administrator finds necessary for safety in air commerce. This regulation is within the scope of that authority because it addresses an unsafe condition that is likely to exist or develop on products identified in this rulemaking action. Regulatory Findings

We determined that this proposed AD would not have federalism implications under Executive Order 13132. This proposed AD would not have a substantial direct effect on the States, on the relationship between the national Government and the States, or on the distribution of power and responsibilities among the various levels of government.

For the reasons discussed above, I certify this proposed regulation:

(1) Is not a ‘‘significant regulatory action’’ under Executive Order 12866,

(2) Is not a ‘‘significant rule’’ under the DOT Regulatory Policies and Procedures (44 FR 11034, February 26, 1979),

(3) Will not affect intrastate aviation in Alaska to the extent that it justifies making a regulatory distinction, and

(4) Will not have a significant economic impact, positive or negative, on a substantial number of small entities under the criteria of the Regulatory Flexibility Act. List of Subjects in 14 CFR Part 39

Air transportation, Aircraft, Aviation safety, Incorporation by reference, Safety. The Proposed Amendment

Accordingly, under the authority delegated to me by the Administrator, the FAA proposes to amend 14 CFR part 39 as follows:

**PART 39—AIRWORTHINESS DIRECTIVES** 

■ 1. The authority citation for part 39 continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

**§ 39.13 [Amended]**

■ 2. The FAA amends § 39.13 by adding the following new airworthiness directive (AD): Honeywell International Inc. (Type Certificate previously held by AlliedSignal Inc., Garrett Turbine Engine Company): Docket No. FAA– 2015–2208; Directorate Identifier 2015– NE–19–AD.
(a) Comments Due Date

We must receive comments by December 28, 2015.
(b) Affected ADs

None. (c) Applicability

This AD applies to all Honeywell International Inc. TFE731–4, –4R, –5AR, –5BR, and –5R turbofan engines with an interstage turbine transition (ITT) duct, part number (P/N) 3075292–4, installed, with a serial number (S/N) listed in Table 2 of Honeywell Service Bulletin (SB) No. TFE731–72–3789, dated March 23, 2015.
(d) Unsafe Condition

This AD was prompted by a report of certain ITT ducts failing to meet containment capability requirements. We are issuing this AD to prevent failure of the ITT duct, which could lead to an uncontained part release, damage to the engine, and damage to the airplane.
(e) Compliance

Comply with this AD within the compliance times specified, unless already done.

(1) At the next removal of the ITT duct from the engine not to exceed 2,600 hours time-in-service after the effective date of this AD, remove the affected ITT duct and replace with a part eligible for installation.

(2) Reserved.
(f) Definitions

For the purpose of this AD a part eligible for installation is an ITT duct with an S/N that is not listed in Table 2 of Honeywell SB No. TFE731–72–3789, dated March 23, 2015 or, if listed in Table 2 of this SB, was reworked using Honeywell SB No. TFE731– 72–3789, dated March 23, 2015.
(g) Installation Prohibition

After the effective date of this AD, do not install any ITT duct with an S/N listed in Table 2 of Honeywell SB No. TFE731–72– 3789, dated March 23, 2015, onto any engine, unless the ITT duct is marked with the overhaul/repair instructions number ‘‘P35864’’ near the ITT duct P/N and S/N markings.
(h) Alternative Methods of Compliance (AMOCs)

The Manager, Los Angeles Aircraft Certification Office, FAA, may approve AMOCs for this AD. Use the procedures found in 14 CFR 39.19 to make your request.
(i) Related Information

(1) For more information about this AD, contact Joseph Costa, Aerospace Engineer, Los Angeles Aircraft Certification Office, FAA, Transport Airplane Directorate, 3960 Paramount Blvd., Lakewood, CA 90712– 4137; phone: 562–627–5246; fax: 562–627– 5210; email: joseph.costa@faa.gov.

(2) For service information identified in this AD contact Honeywell International Inc., 111 S 34th Street, Phoenix, AZ 85034–2802; phone: 800–601–3099; Internet: https:// myaerospace.honeywell.com/wps/portal/!ut/.

(3) You may view this service information at the FAA, Engine & Propeller Directorate, 12 New England Executive Park, Burlington, MA. For information on the availability of this material at the FAA, call 781–238–7125.

Issued in Burlington, Massachusetts, on October 22, 2015. Colleen M. D’Alessandro, Directorate Manager, Engine & Propeller Directorate, Aircraft Certification Service.
[FR Doc. 2015–27555 Filed 10–28–15; 8:45 am]

**BILLING CODE 4910–13–P**

**DEPARTMENT OF TRANSPORTATION**

**Federal Aviation Administration**

**14 CFR Part 39**

**[Docket No. FAA–2015–4803; Directorate Identifier 2015–CE–034–AD]** 

**RIN 2120–AA64**

**Airworthiness Directives; B–N Group Ltd. Airplanes** 

**AGENCY :**  Federal Aviation Administration (FAA), Department of Transportation (DOT).

**ACTION :**  Notice of proposed rulemaking (NPRM).

**SUMMARY :**  We propose to adopt a new airworthiness directive (AD) for B–N Group Ltd. Models BN–2, BN–2A, BN– 2A–2, BN–2A–3, BN–2A–6, BN–2A–8, BN–2A–9, BN–2A–20, BN–2A–21, BN– 2A–26, BN–2A–27, BN–2B–20, BN–2B– 21, BN–2B–26, BN–2B–27, BN2A MK. III, BN2A MK. III–2, and BN2A MK. III– 3 airplanes that would supersede AD 2014–03–18. This proposed AD results from mandatory continuing airworthiness information (MCAI) originated by an aviation authority of another country to identify and correct an unsafe condition on an aviation product. The MCAI describes the unsafe condition as damage of the cable sliding end assembly and installation of the incorrect end fitting on engine control cable assemblies. We are issuing this proposed AD to require actions to address the unsafe condition on these products.

**DATES :**  We must receive comments on this proposed AD by December 14,
2015.

**ADDRESSES :**  You may send comments by any of the following methods:

• Federal eRulemaking Portal: Go to http://www.regulations.gov. Follow the instructions for submitting comments.

• Fax: (202) 493–2251.

• Mail: U.S. Department of Transportation, Docket Operations,


### 66483 Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules

M–30, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue SE., Washington, DC 20590.

• Hand Delivery: U.S. Department of Transportation, Docket Operations, M– 30, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue SE., Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays.

For service information identified inthis proposed AD, contact BrittenNorman Aircraft Limited, Commodore House, Mountbatten Business Centre, Millbrook Road East, Southampton SO15 1HY, United Kingdom; telephone: +44 20 3371 4000; fax: +44 20 3371 4001; email: info@bnaircraft.com; Internet: http://www.brittennorman.com/customer-support/. You may review copies of the referenced service information at the FAA, Small Airplane Directorate, 901 Locust, Kansas City, Missouri 64106. For information on the availability of this material at the FAA, call (816) 329– 4148. It is also available on the Internet
at http://www.regulations.gov by searching for Docket No. FAA–2015–
4803. Examining the AD Docket

You may examine the AD docket on the Internet at http:// www.regulations.gov by searching for and locating Docket No. FAA–2015– 4803; or in person at the Docket Management Facility between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. The AD docket contains this proposed AD, the regulatory evaluation, any comments received, and other information. The street address for the Docket Office (telephone (800) 647–5527) is in the

**ADDRESSES** section. Comments will be available in the AD docket shortly after receipt.

**FOR FURTHER INFORMATION CONTACT :**  Raymond Johnston, Aerospace Engineer, FAA, Small Airplane Directorate, 901 Locust, Room 301, Kansas City, Missouri 64106; telephone: (816) 329– 4159; fax: (816) 329–3047; email: raymond.johnston@faa.gov.

**SUPPLEMENTARY INFORMATION :** 
Comments Invited

We invite you to send any written relevant data, views, or arguments about this proposed AD. Send your comments to an address listed under the

**ADDRESSES** section. Include ‘‘Docket No. FAA–2015–4803; Directorate Identifier 2015–CE–034–AD’’ at the beginning of your comments. We specifically invite comments on the overall regulatory, economic, environmental, and energy aspects of this proposed AD. We will consider all comments received by the closing date and may amend this proposed AD because of those
comments.

We will post all comments we receive, without change, to http:// regulations.gov, including any personal information you provide. We will also post a report summarizing each substantive verbal contact we receive about this proposed AD.

Discussion

On February 6, 2014, we issued AD 2014–03–18, Amendment 39–17755 (79 FR 10340; February 25, 2014). That AD required actions intended to address an unsafe condition on B–N Group Ltd. BN–2, BN–2A, BN–2A–2, BN–2A–3, BN–2A–6, BN–2A–8, BN–2A–9, BN– 2A–20, BN–2A–21, BN–2A–26, BN–2A– 27, BN–2B–20, BN–2B–21, BN–2B–26, BN–2B–27, BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3 airplanes and was based on mandatory continuing airworthiness information (MCAI) originated by an aviation authority of another country.

Since we issued AD 2014–03–18, it was found that the service information did not correctly identify the parts to be inspected on the Trislander (BN2A MK III) series airplanes. The service information has been revised to correctly identify the parts to be inspected on those airplanes.

The European Aviation Safety Agency (EASA), which is the Technical Agent for the Member States of the European Community, has issued AD No.: 2015– 0184, dated September 1, 2015 (referred to after this as ‘‘the MCAI’’), to correct an unsafe condition for the specified products. The MCAI states:

Britten-Norman Aircraft Limited was made aware of two occurrences where a failure of engine control cable assemblies has caused engine control difficulties. In both reported cases, the cable sliding end assemblies were in poor condition and in both cases, an incorrect end-fitting was installed, which may have contributed to the failures.

This condition, if not detected and corrected, could result in reduced engine control, possibly resulting in reduced control of the aeroplane.

To address this potential unsafe condition, Britten-Norman Aircraft issued Service Bulletin (SB) 334 to provide inspection instructions, and EASA issued AD 2013– 0215 to require a one-time inspection and functional test of the engine control cables and, depending on findings, replacement of the cables.

Subsequently, as it was found that BN2 ‘‘Islander’’ aeroplanes were mistakenly omitted from the AD applicability, EASA issued AD 2013–0263, retaining the requirements of EASA AD 2013–0215, which was superseded, and extending the applicability to BN2 aeroplanes.

You may examine the MCAI on the Internet at http://www.regulations.gov by searching for and locating Docket No. FAA–2015–4803.

Related Service Information Under 1 CFR Part 51

We reviewed Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 1, dated August 30, 2013, and Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17, 2015. The service information describes procedures for inspection and replacement if necessary of the engine control cable assemblies. This service information is reasonably available because the interested parties have access to it through their normal course of business or by the means identified in the **ADDRESSES** section of this NPRM. FAA’s Determination and Requirements of the Proposed AD

This product has been approved by the aviation authority of another country, and is approved for operation in the United States. Pursuant to our bilateral agreement with this State of Design Authority, they have notified us of the unsafe condition described in the MCAI and service information referenced above. We are proposing this AD because we evaluated all information and determined the unsafe condition exists and is likely to exist or develop on other products of the same type design. Costs of Compliance

We estimate that this proposed AD will affect 96 products of U.S. registry. We also estimate that it would take about 1 work-hour per product to comply with the basic requirements of this proposed AD. The average labor rate is $85 per work-hour.

Based on these figures, we estimate the cost of the proposed AD on U.S. operators to be $8,160 or $85 per product.

In addition, we estimate that any necessary follow-on actions would take about 10 work-hours and require parts costing $6,000), for a cost of $6,850 per product. We have no way of determining the number of products that may need these actions. Authority for This Rulemaking

Title 49 of the United States Code specifies the FAA’s authority to issue rules on aviation safety. Subtitle I, section 106, describes the authority of the FAA Administrator. ‘‘Subtitle VII: Aviation Programs,’’ describes in more


### 66484 Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules

detail the scope of the Agency’s authority.

We are issuing this rulemaking under the authority described in ‘‘Subtitle VII, Part A, Subpart III, Section 44701: General requirements.’’ Under that section, Congress charges the FAA with promoting safe flight of civil aircraft in air commerce by prescribing regulations for practices, methods, and procedures the Administrator finds necessary for safety in air commerce. This regulation is within the scope of that authority because it addresses an unsafe condition that is likely to exist or develop on products identified in this rulemaking action. Regulatory Findings

We determined that this proposed AD would not have federalism implications under Executive Order 13132. This proposed AD would not have a substantial direct effect on the States, on the relationship between the national Government and the States, or on the distribution of power and responsibilities among the various levels of government.

For the reasons discussed above, I certify this proposed regulation:

(1) Is not a ‘‘significant regulatory action’’ under Executive Order 12866,

(2) Is not a ‘‘significant rule’’ under the DOT Regulatory Policies and Procedures (44 FR 11034, February 26, 1979),

(3) Will not affect intrastate aviation in Alaska, and

(4) Will not have a significant economic impact, positive or negative, on a substantial number of small entities under the criteria of the Regulatory Flexibility Act. List of Subjects in 14 CFR Part 39

Air transportation, Aircraft, Aviation safety, Incorporation by reference, Safety. The Proposed Amendment

Accordingly, under the authority delegated to me by the Administrator, the FAA proposes to amend 14 CFR part 39 as follows:

**PART 39—AIRWORTHINESS DIRECTIVES** 

■ 1. The authority citation for part 39 continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

**§ 39.13 [Amended]**

■ 2. The FAA amends § 39.13 by removing Amendment 39–17755 (79 FR 10340; February 25, 2014), and adding the following new AD: B–N Group Ltd.: Docket No. FAA–2015– 4803; Directorate Identifier 2015–CE– 034–AD.
(a) Comments Due Date

We must receive comments by December 14, 2015.
(b) Affected ADs

This AD supersedes AD 2014–03–18, Amendment 39–17755 (79 FR 10340; February 25, 2014).
(c) Applicability

This AD applies to B–N Group Ltd. Models BN–2, BN–2A, BN–2A–2, BN–2A–3, BN–2A– 6, BN–2A–8, BN–2A–9, BN–2A–20, BN–2A– 21, BN–2A–26, BN–2A–27, BN–2B–20, BN– 2B–21, BN–2B–26, BN–2B–27, BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3 airplanes, all serial numbers, certificated in any category. (d) Subject

Air Transport Association of America (ATA) Code 76: Engine Controls.
(e) Reason

This AD was prompted by possible damage of the cable sliding end assembly and installation of the incorrect end fitting on engine control cable assemblies. We are issuing this proposed AD to detect and correct damage of the cable sliding end assembly (cracking, distortion, corrosion) and incorrect end fittings on the engine control assemblies, which could lead to reduced engine control with consequent loss of control, and to incorporate revised service information with updated information on applicability and on the identity of parts to be inspected on some airplanes.
(f) Actions and Compliance

Unless already done, do the actions in paragraphs (f)(1) through (f)(6) of this AD:

(1) For all airplanes except the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3: Within the next 6 months after April 1, 2014 (the effective date retained from AD 2014–03–18), do a one-time inspection of the engine control cable assemblies, part number (P/N) 137835, P/N 172449–1, P/N 172450, and P/N 172451, and surrounding areas for damage (cracking, distortion, corrosion); for the correct cable end-fitting; and to assure the wire locking is intact following Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 1, dated August 30, 2013, or Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17, 2015.

(2) For the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3 airplanes: Within the next 3 months after the effective date of this AD, do a one-time inspection of the engine control cable assemblies, P/N 80468 and P/N NB–45–2883, and surrounding areas for damage (cracking, distortion, corrosion); for the correct cable end-fitting; and to assure the wire locking is intact following Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17, 2015.

(3) For all airplanes except the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3: If no discrepancies are found during the inspection required in paragraph (f)(1) of this AD, before further flight, inspect the control linkages for proper adjustment and make any necessary changes following Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 1, dated August 30, 2013, or Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17, 2015.

(4) For the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3 airplanes: If no discrepancies are found during the inspection required in paragraph (f)(2) of this AD, before further flight, inspect the control linkages for proper adjustment and make any necessary changes following Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17,
2015.

(5) For all airplanes except the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3: If any discrepancies are found during the inspection required in paragraph (f)(1) of this AD and/or the control linkages cannot be properly adjusted as specified in paragraph (f)(3) of this AD, before further flight, replace the engine control cable assembly with a serviceable unit following Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 1, dated August 30, 2013, or Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17, 2015.

(6) For the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3 airplanes: If any discrepancies are found during the inspection required in paragraph (f)(2) of this AD and/or the control linkages cannot be properly adjusted as specified in paragraph (f)(4) of this AD, before further flight, replace the engine control cable assembly with a serviceable unit following Britten-Norman Aircraft Limited Service Bulletin No. SB 334, Issue 2, dated July 17,
2015.

(7) For all airplanes except the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3: After April 1, 2014 (the effective date retained from AD 2014–03–18), do not install on any airplane engine control cable assemblies, P/N 137835, P/N 172449– 1, P/N 172450, and P/N 172451, unless they are new or have been inspected as required in paragraphs (f)(1) and (f)(3) of this AD and found free of any discrepancies and have proper adjustment.

(8) For the Trislander Models BN2A MK. III, BN2A MK. III–2, and BN2A MK. III–3 airplanes: After the effective date of this AD, do not install on any airplane engine control cable assemblies P/N 80468 and/or P/N NB– 45–2883, unless they are new or have been inspected as required in paragraphs (f)(2) and (f)(4) of this AD and found free of any discrepancies and have proper adjustment.
(g) Other FAA AD Provisions

The following provisions also apply to this AD:

(1) Alternative Methods of Compliance (AMOCs): The Manager, Standards Office, FAA, has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19. Send information to ATTN: Raymond Johnston, Aerospace Engineer, FAA, Small Airplane Directorate,


### 66485 Federal Register / Vol. 80, No. 209 / Thursday, October 29, 2015 / Proposed Rules

901 Locust, Room 301, Kansas City, Missouri 64106; telephone: (816) 329–4159; fax: (816) 329–3047; email: raymond.johnston@faa.gov. Before using any approved AMOC on any airplane to which the AMOC applies, notify your appropriate principal inspector (PI) in the FAA Flight Standards District Office (FSDO), or lacking a PI, your local FSDO.

(2) Airworthy Product: For any requirement in this AD to obtain corrective actions from a manufacturer or other source, use these actions if they are FAA-approved.Corrective actions are considered FAAapproved if they are approved by the State of Design Authority (or their delegated agent). You are required to assure the product is airworthy before it is returned to service.

(h) Related Information

Refer to MCAI European Aviation Safety Agency (EASA) AD No.: 2015–0184, dated September 1, 2015; for related information. You may examine the MCAI on the Internet
at http://www.regulations.gov by searching for and locating Docket No. FAA–2015–4803. For service information related to this AD, contact Britten-Norman Aircraft Limited, Commodore House, Mountbatten Business Centre, Millbrook Road East, Southampton SO15 1HY, United Kingdom; telephone: +44 20 3371 4000; fax: +44 20 3371 4001; email: info@bnaircraft.com; Internet: http:// www.britten-norman.com/customer-support/. You may review copies of the referenced service information at the FAA, Small Airplane Directorate, 901 Locust, Kansas City, Missouri 64106. For information on the availability of this material at the FAA, call (816) 329–4148.

Issued in Kansas City, Missouri on October 22, 2015. Melvin Johnson, Acting Manager, Small Airplane Directorate, Aircraft Certification Service.

[FR Doc. 2015–27571 Filed 10–28–15; 8:45 am]

**BILLING CODE 4910–13–P**

**DEPARTMENT OF THE TREASURY**

**Internal Revenue Service**

**26 CFR Part 1**

**[REG–109370–10]**

**RIN 1545–BJ34**

**Allocable Cash Basis and Tiered Partnership Items; Correction** 

**AGENCY :**  Internal Revenue Service (IRS), Treasury.

**ACTION :**  Correction to a notice of proposed rulemaking.

**SUMMARY :**  This document contains corrections to a notice of proposed rulemaking (REG–109370–10) that was published in the Federal Register on Monday, August 3, 2015 (80 FR 45905). The proposed regulations are regarding the determination of a partner’s distributive share of certain allocable cash basis items and items attributable to an interest in a lower-tier partnership during a partnership taxable year in which a partner’s interest changes.

**DATES :**  Written or electronic comments and requests for a public hearing for the notice of proposed rulemaking published at 80 FR 45905, August 3, 2015, are still being accepted and must be received by November 2, 2015.

**FOR FURTHER INFORMATION CONTACT :**  Benjamin H. Weaver at (202) 317–6850 (not a toll free number).

**SUPPLEMENTARY INFORMATION :**  Background

The notice of proposed rulemaking (REG–109370–10) that is the subject of these corrections is under section 706 of the Internal Revenue Code. Need for Correction

As published, the notice of proposed rulemaking (REG–109370–10) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking (REG–109370–10), that was the subject of FR Doc. 2015–18817, is corrected as follows:

■ 1. On page 45906, in the preamble, first column, the third line from the top of the column, the language ‘‘section 706(d)(2)(C)(i) to a person who ’’ is corrected to read ‘‘section 706(d)(2)(D)(i) to a person who’’.

■ 2. On page 45910, in the preamble, first column, the eleventh line from the top of the column, the language ‘‘extraordinary items in § 1.706–4(d)(2)’’ is corrected to read ‘‘extraordinary items in § 1.706–4(e)(2)’’.

■ 3. On page 45913, third column, the first line of the signature block, the language ‘‘Karen L. Schiller,’’ is corrected to read ‘‘Karen M. Schiller,’’.

**§ 1.706–0 [Corrected]**

■ 4. On Page 45910, third column, the section heading for the entry § 1.706–2 should read ‘‘§ 1.706–2 Certain allocable cash basis items.’’.

■ 5. On page 49510, third column, the section heading for the entry § 1.706–3 should read ‘‘§ 1.706–3 Items attributable to interest in lower-tier partnership.’’.

**§ 1.706–2 [Corrected]**

■ 6. On page 45911, first column, the section heading should read ‘‘§ 1.706–2 Certain allocable cash basis items.’’.

■ 7. On Page 49511, first column, paragraph (a)(2)(iii), the last line of the paragraph, the language ‘‘in § 1.706– 4(d)); ’’ is corrected to read ‘‘in § 1.706– 4(e));’’.

**§ 1.706–4 [Corrected]**

■ 8. On page 45913, paragraph (e)(4) Example 3., remove the language ‘‘2015’’ and add the language ‘‘2016’’ wherever it appears.

■ 9. On page 45913, second column, paragraph (e)(4) Example 3. (iii), sixth line from the top of the paragraph, the language ‘‘15, 2016, and PRS determines that the’’ is corrected to read ‘‘15, 2017, and PRS determines that the’’.

Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015–27609 Filed 10–28–15; 8:45 am]

**BILLING CODE 4830–01–P**

**DEPARTMENT OF THE TREASURY**

**Internal Revenue Service**

**26 CFR Part 1**

**[REG–155164–09]**

**RIN 1545–BJ48**

**United States Property Held by Controlled Foreign Corporations in**  **Transactions Involving Partnerships; Rents and Royalties Derived in the**  **Active Conduct of a Trade or Business; Correction** 

**AGENCY :**  Internal Revenue Service (IRS), Treasury.

**ACTION :**  Correction to notice of proposed rulemaking.

**SUMMARY :**  This document contains corrections to a notice of proposed rulemaking (REG–155164–09) that was published in the Federal Register on Wednesday, September 2, 2015 (80 FR 53058). The proposed rules are regarding the treatment as United States property of property held by a controlled foreign corporation in connection with certain transactions involving partnerships.

**DATES :**  Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 53058, September 2, 2015, are still being accepted and must be received by December 1, 2015.

**FOR FURTHER INFORMATION CONTACT :**  RoseE. Jenkins, at (202) 317–6934 (not a tollfree number).

**SUPPLEMENTARY INFORMATION :**  Background

The notice of proposed rulemaking that is the subject of this document is