79836 Federal Register / Vol. 85, No. 239 / Friday, December 11, 2020 / Rules and Regulations 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

Lists of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of the Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(f), 106(g); 40103, 

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.11E, 

Airspace Designations and Reporting 

Points, dated July 21, 2020, effective 

September 15, 2020, is amended as 

follows: 

Paragraph 6002 Class E Surface Airspace. 

* * * * * 

AEA PA E2 Dubois, PA [Amended] 

Dubois Regional Airport, PA 

(Lat. 41°10′42′′ N, long. 78°53′55′′ W) 

That airspace extending upward from the 

surface within a 4.8-mile radius of Dubois 

Regional Airport. This Class E airspace is 

effective during the dates and times 

established in advance by a Notice to 

Airmen. The effective date and time will 

thereafter be continuously published in the 

Chart Supplement. 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

AEA PA E5 Dubois, PA [Amended] 

Dubois Regional Airport, PA 

(Lat. 41°10′42′′ N, long. 78°53′55′′ W) 

Penn Highlands Healthcare-Dubois Heliport 

Point In Space Coordinates 

(Lat. 41°06′52′′ N, long. 78°46′26′′ W) 

That airspace extending upward from 700 

feet or more above the surface within a 9.2- 

mile radius of Dubois Regional Airport and 

within a 6-mile radius of the Point In Space 

Coordinates serving Penn Highlands 

Healthcare-Dubois Heliport. 

Issued in College Park, Georgia, on 

December 7, 2020. 

Andreese C. Davis, 

Manager, Airspace & Procedures Team South, 

Eastern Service Center, Air Traffic 

Organization. 

[FR Doc. 2020–27244 Filed 12–10–20; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF STATE 

22 CFR Part 120 

[Public Notice: 11274] 

International Traffic in Arms 

Regulations: Notification of Temporary 

Suspension, Modification, or 

Exception to Regulations 

AGENCY: Department of State. 

ACTION: Extension of temporary 

suspensions, modifications, and 

exceptions. 

SUMMARY: The Department of State is 

issuing this document to inform the 

public of a second extension to certain 

temporary suspensions, modifications, 

and exceptions to certain provisions of 

the International Traffic in Arms 

Regulations (ITAR) to provide for 

continued telework operations during 

the current SARS–COV2 public health 

emergency. This extension will 

terminate on June 30, 2021 unless 

otherwise extended in writing by the 

Directorate of Defense Trade Controls 

(DDTC). This action is taken in order to 

ensure continuity of operations among 

members of the regulated community. 

DATES: This document is issued 

December 11, 2020. 

FOR FURTHER INFORMATION CONTACT: Ms. 

Engda Wubneh, Office of Defense Trade 

Controls Policy, U.S. Department of 

State, telephone (202) 663–1809, or 

email ddtccustomerservice@state.gov. 

ATTN: June 2021 Extension of 

Suspension, Modification, and 

Exception. 

SUPPLEMENTARY INFORMATION: In March 

2020, the President declared a national 

emergency as a result of the COVID–19 

pandemic. On May 1, 2020, the 

Department of State (the Department) 

published in the Federal Register a 

notification of certain temporary 

suspensions, modifications, and 

exceptions to the ITAR, necessary in 

order to ensure continuity of operations 

within the Directorate of Defense Trade 

Controls (DDTC) and among entities 

registered with DDTC pursuant to part 

122 of the ITAR (85 FR 25287). These 

actions were taken pursuant to ITAR 

§ 126.2, which allows for the temporary 

suspension or modification of 

provisions of the ITAR, and ITAR 

§ 126.3, which allows for exceptions to 

provisions of the ITAR. These actions 

were taken in the interest of the security 

and foreign policy of the United States 

and warranted as a result of the 

exceptional and undue hardships and 

risks to safety caused by the public 

health emergency related to the SARS– 

COV2 pandemic. 

Subsequently, on June 10, 2020, the 

Department published in the Federal 

Register a request for comment from the 

regulated community regarding the 

efficacy and termination dates of the 

temporary suspensions, modifications, 

and exceptions provided in 85 FR 

25287, and requesting comment as to 

whether additional measures should be 

considered in response to the public 

health crisis. Of the four temporary 

suspensions, modifications, and 

exceptions to the ITAR announced in 

the May 1 notification referenced above, 

DDTC reviewed the public comments 

and decided to extend two measures 

until December 31, 2020: (1) ITAR 

§ 120.39(a)(2) allowance for remote 

work; and (2) authorization to allow 

remote work under technical assistance 

agreement, manufacturing agreement, or 

exemption. 

Based upon continued public health 

recommendations and as informed by 

responses to request for public comment 

in June 2020, it is apparent to DDTC that 

regulated entities will continue to 

engage in social distancing measures for 

the foreseeable future. Many 

commenters, one industry association, 

and several individual entities endorsed 

the telework provisions and requested 

that these measures be effective until 

the end of the year, if not extended 

indefinitely. DDTC agreed and extended 

the two measures until the end of 2020. 

DDTC is now extending these measures 

again until June 30, 2021 because DDTC 

believes that a failure to extend these 

temporary suspensions, modifications, 

and exceptions would have a negative 

impact on regulated entities’ ability to 

safely engage in continued operations in 

the midst of the ongoing global public 

health emergency. 

This second extension beyond 

December 31, 2020 is also necessary to 

provide time for DDTC to consider a 

permanent revision to the ITAR 

provisions relating to remote work. 

Although the Department is of the 

opinion that the notice and comment 

requirements of the Administrative 

Procedure Act are not applicable, in the 

coming months the Department intends 

to provide notice of and solicit comment 

related to proposed revisions to the 


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Federal Register / Vol. 85, No. 239 / Friday, December 11, 2020 / Rules and Regulations 79837 

ITAR provisions related to remote work. 

The notice and comment process will 

require additional time, including to 

allow DDTC to address any potential 

revisions through the interagency 

process. 

Pursuant to ITAR §§ 126.2 and 126.3, 

in the interest of the security and 

foreign policy of the United States and 

as warranted by the exceptional and 

undue hardships and risks to safety 

caused by the public health emergency 

related to the SARS–COV2 pandemic, 

notice is provided that the following 

temporary suspensions, modifications, 

and exceptions are being extended as 

follows: 

1. As of March 13, 2020, a temporary 

suspension, modification, and exception to 

the requirement that a regular employee, for 

purposes of ITAR § 120.39(a)(2), work at the 

company’s facilities, to allow the individual 

to work at a remote work location, so long 

as the individual is not located in Russia or 

a country listed in ITAR § 126.1. This 

suspension, modification, and exception 

shall terminate on June 30, 2021, unless 

otherwise extended in writing. 

2. As of March 13, 2020, a temporary 

suspension, modification, and exception to 

authorize regular employees of licensed 

entities who are working remotely in a 

country not currently authorized by a 

technical assistance agreement, 

manufacturing license agreement, or 

exemption to send, receive, or access any 

technical data authorized for export, 

reexport, or retransfer to their employer via 

a technical assistance agreement, 

manufacturing license agreement, or 

exemption so long as the regular employee is 

not located in Russia or a country listed in 

ITAR § 126.1. This suspension, modification, 

and exception shall terminate on June 30, 

2021, unless otherwise extended in writing. 

This notification makes no other 

revision to the document published at 

85 FR 25287, nor does it make any other 

temporary suspension, modification, or 

exception to the requirements of the 

ITAR. 

Authority: 22 CFR 126.2 and 126.3) 

Michael F. Miller, 

Deputy Assistant Secretary for Defense Trade 

Controls, U.S. Department of State. 

[FR Doc. 2020–27024 Filed 12–10–20; 8:45 am] 

BILLING CODE 4710–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9902] 

RIN 1545–BP15 

Guidance Under Sections 951A and 

954 Regarding Income Subject to a 

High Rate of Foreign Tax; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations; correction. 

SUMMARY: This document contains 

corrections to Treasury Decision 9902, 

which was published in the Federal 

Register on Thursday, July 23, 2020. 

Treasury Decision 9902 contained final 

regulations under the global intangible 

low-taxed income and subpart F income 

provisions of the Internal Revenue Code 

regarding the treatment of income that 

is subject to a high rate of foreign tax. 

DATES: This correction is effective on 

December 11, 2020. 

FOR FURTHER INFORMATION CONTACT: 

Jorge M. Oben or Larry R. Pounders at 

(202) 317–6934 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this correction are issued 

under section 951A of the Code. 

Need for Correction 

As published, the final regulations 

contain errors that need to be corrected. 

Correction of Publication 

Accordingly, the final regulations (TD 

9902) that are the subject of FR Doc. 

2020–15351, beginning on page 44620 

in the issue of July 23, 2020, are 

corrected as follows: 

On page 44629, in the first column, 

the text of footnote 6 is corrected to 

read: 

‘‘Under currently applicable 

§ 1.951A–1(e)(2), a domestic partnership 

can be a controlling domestic 

shareholder—for example, for purposes 

of determining which party elects the 

GILTI high-tax exclusion under 

§ 1.951A–2(c)(7)(viii)(A), including 

potentially for taxable years beginning 

after December 31, 2017, under 

§ 1.951A–7(b), as discussed in part VIII 

of this Summary of Comments and 

Explanation of Revisions.’’ 

Crystal Pemberton, 

Senior Federal Register Liaison, Publications 

and Regulations Branch, Legal Processing 

Division, Associate Chief Counsel, (Procedure 

and Administration). 

[FR Doc. 2020–25374 Filed 12–10–20; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9921] 

RIN 1545–BP16 

Source of Income From Certain Sales 

of Personal Property 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations modifying the rules for 

determining the source of income from 

sales of inventory produced within the 

United States and sold without the 

United States or vice versa. These final 

regulations also contain new rules for 

determining the source of income from 

sales of personal property (including 

inventory) by nonresidents that are 

attributable to an office or other fixed 

place of business that the nonresident 

maintains in the United States. Finally, 

these final regulations modify certain 

rules for determining whether foreign 

source income is effectively connected 

with the conduct of a trade or business 

within the United States. 

DATES: 

Effective Date: These final regulations 

are effective on December 11, 2020. 

Applicability Dates: For dates of 

applicability, see §§ 1.863–1(f), 1.863– 

2(c), 1.863–3(g), 1.863–8(h), 1.864–5(e), 

1.864–6(c)(4), and 1.865–3(g). 

FOR FURTHER INFORMATION CONTACT: Brad 

McCormack at (202) 317–6911 (not a toll 

free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The Tax Cuts and Jobs Act, Public 

Law 115–97, 131 Stat. 2054, 2208 (2017) 

(the ‘‘Act’’), enacted on December 22, 

2017, amended section 863(b) of the 

Internal Revenue Code (‘‘Code’’). On 

December 30, 2019, the Department of 

the Treasury (‘‘Treasury Department’’) 

and the IRS published proposed 

regulations (REG–100956–19) under 

sections 863, 864, 865, 937, and 1502 in 

the Federal Register (84 FR 71836) (the 


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