Federal Register / Vol. 78, No. 171 / Wednesday, September 4, 2013 / Rules and Regulations 54387 

(2) During the inspection required in 

paragraph (f)(1) of this AD, if excessive 

deposits (oil or carbon) are found on the 

spark plugs, before further flight, replace the 

affected cylinder head assembly with a 

serviceable one. Do the replacement 

following Section 3 of Rotax Aircraft Engines 

BRP Alert Service Bulletin ASB–912–062R2 

and ASB–914–044R2 (co-published as one 

document), Revision 2, dated May 29, 2013. 

(3) As of September 24, 2013 (the effective 

date of this AD), only install an engine 

affected by this AD provided it has been 

inspected as specified in paragraph (f)(1) of 

this AD and corrected as specified in 

paragraph (f)(2) of this AD. 

(4) As September 24, 2013 (the effective 

date of this AD), any spare cylinder head 

assembly P/N 623682 installed must be 

inspected within 5 hour TIS after installation 

following Section 3 of Rotax Aircraft Engines 

BRP Alert Service Bulletin ASB–912–062R2 

and ASB–914–044R2 (co-published as one 

document), Revision 2, dated May 29, 2013, 

and corrected as necessary. 

(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: Sarjapur Nagarajan, Aerospace 

Engineer, FAA, Small Airplane Directorate, 

901 Locust, Room 301, Kansas City, Missouri 

64106; telephone: (816) 329–4145; fax: (816) 

329–4090; email: sarjapur.nagarajan@

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 FAA-approved 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. 2013–0117–E, dated 

May 30, 2013, for related information, which 

can be found in the AD docket on the 

Internet at http://www.regulations.gov. 

(i) 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) Rotax Aircraft Engines BRP Alert 

Service Bulletin ASB–912–062R2, Revision 

2, dated May 29, 2013. 

(ii) Rotax Aircraft Engines BRP Alert 

Service Bulletin ASB–914–044R2, Revision 

2, dated May 29, 2013. 

Note 1 to paragraph (i)(2): Rotax Aircraft 

Engines BRP Alert Service Bulletins ASB– 

912–062R2, Revision 2, dated May 29, 2013; 

and ASB–914–044R2, Revision 2, dated May 

29, 2013, are co-published as one document. 

(3) For Rotax Aircraft Engines service 

information identified in this AD, contact 

BRP-Powertrain GmbH & Co. KG, Welser 

Strasse 32, A–4623 Gunskirchen, Austria; 

phone: +43 7246 601 0; fax: +43 7246 601 

9130; Internet: http://www.rotax-aircraftengines.com. 

(4) 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. 

(5) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, call 

202–741–6030, or go to: http://

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued in Kansas City, Missouri on August 

14, 2013. 

John Colomy, 

Acting Manager, Small Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. 2013–21329 Filed 9–3–13; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2013–0364; Directorate 

Identifier 2011–NM–114–AD; Amendment 

39–17562; AD 2013–16–24] 

RIN 2120–AA64 

Airworthiness Directives; The Boeing 

Company Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: We are superseding 

airworthiness directive (AD) 90–23–14 

for certain The Boeing Company Model 

747 series airplanes. AD 90–23–14 

required inspections of the fuselage skin 

lap splice between body station (BS) 340 

and BS 400 at stringers (S)–6L and S– 

6R, and repair if necessary. This new 

AD adds new repetitive inspections for 

cracking in the S–6 skin lap splice, 

which terminates the inspections 

required by AD 90–23–14; eventual 

modification of the lap splice, which 

terminates the repetitive inspections; 

post-modification inspections; and 

corrective actions if necessary. This AD 

also adds airplanes to the applicability. 

This AD was prompted by a report of 

cracks up to 18.5 inches that were found 

at S–6L and S–6R on several airplanes, 

and subsequent analysis results that 

indicated that the protruding head 

fastener modification and related postmodification inspections required by 

AD 90–23–14 are not adequate to 

prevent cracking at the upper row of 

fasteners in the S–6 lap joint before the 

cracks reach a critical length. We are 

issuing this AD to detect and correct 

cracking at the upper row of fasteners in 

the S–6 lap joint, which could result in 

a sudden loss of cabin pressurization 

and the inability of the fuselage to 

withstand failsafe loads. 

DATES: This AD is effective October 9, 

2013. 

The Director of the Federal Register 

approved the incorporation by reference 

of certain publications listed in this AD 

as of October 9, 2013. 

ADDRESSES: For service information 

identified in this AD, contact Boeing 

Commercial Airplanes, Attention: Data 

& Services Management, P.O. Box 3707, 

MC 2H–65, Seattle, WA 98124–2207; 

telephone 206–544–5000, extension 1; 

fax 206–766–5680; Internet https://

www.myboeingfleet.com. You may 

review copies of the referenced service 

information at the FAA, Transport 

Airplane Directorate, 1601 Lind Avenue 

SW., Renton, WA. For information on 

the availability of this material at the 

FAA, call 425–227–1221. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http://

www.regulations.gov; 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 AD, the regulatory 

evaluation, any comments received, and 

other information. The address for the 

Docket Office (phone: 800–647–5527) is 

Document Management Facility, U.S. 

Department of Transportation, Docket 

Operations, M–30, West Building 

Ground Floor, Room W12–140, 1200 

New Jersey Avenue SE., Washington, 

DC 20590. 

FOR FURTHER INFORMATION CONTACT: Bill 

Ashforth, Aerospace Engineer, Airframe 

Branch, ANM–120S, FAA, Seattle 

Aircraft Certification Office, 1601 Lind 

Avenue SW., Renton, WA 98057–3356; 

phone: 425–917–6432; fax: 425–917– 

6590; email: bill.ashforth@faa.gov. 

SUPPLEMENTARY INFORMATION: 

Discussion 

We issued a notice of proposed 

rulemaking (NPRM) to amend 14 CFR 

part 39 to supersede AD 90–23–14, 

Amendment 39–6801 (Docket No. 90– 

NM–110–AD; 55 FR 46652, November 6, 


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1990), (‘‘AD 90–23–14’’). AD 90–23–14 

applied to the specified products. The 

NPRM published in the Federal 

Register on May 3, 2013 (78 FR 25898). 

The NPRM proposed to continue to 

require inspections of the fuselage skin 

lap splice between BS 340 and BS 400 

at S–6L and S–6R, and repair if 

necessary. The NPRM also proposed to 

add new repetitive inspections for 

cracking in the stringer 6 skin lap splice, 

which would terminate the inspections 

required by AD 90–23–14; eventual 

modification of the lap splice, which 

would terminate the new repetitive 

inspections; post-modification 

inspections; and corrective actions if 

necessary. The NPRM also proposed to 

add airplanes to the applicability. 

Comments 

We gave the public the opportunity to 

participate in developing this AD. We 

received no comments on the NPRM (78 

FR 25898, May 3, 2013) or on the 

determination of the cost to the public. 

Clarification 

We have revised the wording of 

paragraphs (i) and (j) of this AD to 

clarify that certain compliance time 

adjustment factors were allowed in AD 

90–23–14 (Docket No. 90–NM–110–AD; 

55 FR 46652, November 6, 1990), but are 

no longer allowed in this new AD. 

Conclusion 

We reviewed the relevant data and 

determined that air safety and the 

public interest require adopting this AD 

with the changes described previously— 

and minor editorial changes. We have 

determined that these minor changes: 

• Are consistent with the intent that 

was proposed in the NPRM (78 FR 

25898, May 3, 2013) for correcting the 

unsafe condition; and 

• Do not add any additional burden 

upon the public than was already 

proposed in the NPRM (78 FR 25898, 

May 3, 2013). 

We also determined that these 

changes will not increase the economic 

burden on any operator or increase the 

scope of this AD. 

Costs of Compliance 

We estimate that this AD affects 76 

airplanes of U.S. registry. 

We estimate the following costs to 

comply with this AD: 

ESTIMATED COSTS

Action Labor cost Parts cost Cost per product Cost on U.S. operators 

Retained inspections from AD 90– 

23–14 (Docket No. 90–NM–110– 

AD; 55 FR 46652, November 6, 

1990).

8 work-hours × $85 per hour = 

$680 per inspection cycle.

$0 $680 per inspection 

cycle.

$51,680 per inspection 

cycle. 

New pre-modification inspections ..... 8 work-hours × $85 per hour = 

$680 per inspection cycle.

0 680 per inspection 

cycle.

$51,680 per inspection 

cycle. 

New modification .............................. 204 work-hours × $85 per hour = 

$17,340.

0 17,340 .......................... $1,317,840. 

New post-modification inspections ... 12 work-hours × $85 per hour = 

$1,020 per inspection cycle.

0 1,020 per inspection 

cycle.

$77,520. 

We have received no definitive data 

that would enable us to provide cost 

estimates for the on-condition actions 

specified in this AD. 

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 

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 have determined that this AD will 

not have federalism implications under 

Executive Order 13132. This AD will 

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 that this AD: 

(1) Is not a ‘‘significant regulatory 

action’’ under Executive Order 12866, 

(2) Is not a ‘‘significant rule’’ under 

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. 

Adoption of the Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA amends 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 airworthiness directive (AD) 

90–23–14, Amendment 39–6801 (Docket 

No. 90–NM–110–AD; 55 FR 46652, 

November 6, 1990), and adding the 

following new AD: 

2013–16–24 The Boeing Company: 

Amendment 39–17562; Docket No. 

FAA–2013–0364; Directorate Identifier 

2011–NM–114–AD. 

(a) Effective Date 

This AD is effective October 9, 2013. 

(b) Affected ADs 

This AD supersedes AD 90–23–14, 

Amendment 39–6801 (55 FR 46652, 

November 6, 1990). 


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(c) Applicability 

This AD applies to The Boeing Company 

Model 747–100, 747–100B, 747–200B, 747– 

200C, 747–200F, 747–300, 747SR, and 747SP 

series airplanes, certificated in any category, 

as identified in Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010. 

(d) Subject 

Joint Aircraft System Component (JASC)/

Air Transport Association (ATA) of America 

Code 53, Fuselage. 

(e) Unsafe Condition 

This AD was prompted by a report of 

cracks up to 18.5 inches that were found at 

stringer (S)-6L and S–6R on several airplanes, 

and subsequent analysis results that 

indicated that the protruding head fastener 

modification and related post-modification 

inspections required by AD 90–23–14, 

Amendment 39–6801 (Docket No. 90–NM– 

110–AD; 55 FR 46652, November 6, 1990) are 

not adequate to prevent cracking at the upper 

row of fasteners in the S–6 lap joint before 

the cracks reach a critical length. We are 

issuing this AD to detect and correct cracking 

at the upper row of fasteners in the S–6 lap 

joint, which could result in a sudden loss of 

cabin pressurization and the inability of the 

fuselage to withstand failsafe loads. 

(f) Compliance 

Comply with this AD within the 

compliance times specified, unless already 

done. 

(g) Retained Inspection for Unmodified 

Airplanes With Revised Service Information 

This paragraph restates the requirements of 

paragraph (A) of AD 90–23–14, Amendment 

39–6801 (Docket No. 90–NM–110–AD; 55 FR 

46652, November 6, 1990), with revised 

service information. For airplanes identified 

in Boeing Service Bulletin 747–53–2253, 

including Addendum, Revision 2, dated 

March 29, 1990, and that have not been 

modified as specified in Boeing Service 

Bulletin 747–53–2253, including Addendum, 

Revision 2, dated March 29, 1990; in 

accordance with the schedule indicated in 

paragraphs (g)(1)(i) and (g)(1)(ii) of this AD, 

perform a high frequency eddy current 

(HFEC) inspection of the fuselage lap joint for 

cracks between body station (BS) 340 and BS 

400, or aft as far as the crew door, at stringer 

S–6L and S–6R, in accordance with Boeing 

Service Bulletin 747–53–2253, including 

Addendum, Revision 2, dated March 29, 

1990; or Boeing Special Attention Service 

Bulletin 747–53–2253, Revision 4, dated 

September 9, 2010. As of the effective date 

of this AD, only Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, may be used to 

accomplish the actions required by this 

paragraph. 

(1) The inspection schedule is specified in 

paragraphs (g)(1)(i) and (g)(1)(ii) of this AD. 

(i) Unless previously accomplished within 

the last 2,750 landings, perform the initial 

inspection within the next 250 landings after 

December 11, 1990 (the effective date of AD 

90–23–14, Amendment 39–6801 (Docket No. 

90–NM–110–AD; 55 FR 46652, November 6, 

1990)), or prior to the accumulation of 10,000 

landings after the modification, whichever 

occurs later. 

(ii) Repeat the inspection thereafter at 

intervals not to exceed 3,000 landings. 

(2) If cracks are found, repair prior to 

further flight, in accordance with Boeing 

Service Bulletin 747–53–2253, including 

Addendum, Revision 2, dated March 29, 

1990; or Boeing Special Attention Service 

Bulletin 747–53–2253, Revision 4, dated 

September 9, 2010. As of the effective date 

of this AD, only Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, may be used to 

accomplish the actions required by this 

paragraph. 

(h) Retained Inspection for Modified 

Airplanes With Revised Service Information 

This paragraph restates the requirements of 

paragraph (B) of AD 90–23–14, Amendment 

39–6801 (Docket No. 90–NM–110–AD; 55 FR 

46652, November 6, 1990), with revised 

service information. For airplanes identified 

in Boeing Service Bulletin 747–53–2253, 

including Addendum, Revision 2, dated 

March 29, 1990, and that have been modified 

as specified in Boeing Service Bulletin 747– 

53–2253, including Addendum, Revision 2, 

dated March 29, 1990: In accordance with the 

schedule specified in paragraphs (h)(1)(i) and 

(h)(1)(ii) of this AD, perform an HFEC 

inspection of the fuselage lap joint for cracks 

between BS 340 and BS 400, or aft as far as 

the crew door, at S–6L and S–6R, in 

accordance with Boeing Service Bulletin 

747–53–2253, including Addendum, 

Revision 2, dated March 29, 1990, or Boeing 

Special Attention Service Bulletin 747–53– 

2253, Revision 4, dated September 9, 2010. 

As of the effective date of this AD, use only 

Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010, to accomplish the action required by 

this paragraph. Accomplishment of the 

actions required by paragraph (k) of this AD 

terminates the requirements of this 

paragraph. 

(1) The inspection schedule is specified in 

paragraphs (h)(1)(i) and (h)(1)(ii) of this AD. 

(i) Unless previously accomplished within 

the last 2,750 landings, perform the initial 

inspection within the next 250 landings after 

December 11, 1990 (the effective date of AD 

90–23–14, Amendment 39–6801 (Docket No. 

90–NM–110–AD; 55 FR 46652, November 6, 

1990)), or prior to the accumulation of 10,000 

landings after the modification, whichever 

occurs later. 

(ii) Repeat the inspection thereafter at 

intervals not to exceed 3,000 landings. 

(2) If cracks are found, repair prior to 

further flight, in accordance with Boeing 

Service Bulletin 747–53–2253, including 

Addendum, Revision 2, dated March 29, 

1990; or Boeing Special Attention Service 

Bulletin 747–53–2253, Revision 4, dated 

September 9, 2010. As of the effective date 

of this AD, only Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, may be used to 

accomplish the actions required by this 

paragraph. 

(i) Retained Landing Determination 

This paragraph restates the provisions of 

paragraph (C) of AD 90–23–14, Amendment 

39–6801 (Docket No. 90–NM–110–AD; 55 FR 

46652, November 6, 1990), with a 

compliance time limitation. On or before the 

effective date of this AD: For purposes of 

complying with paragraphs (g) and (h) of this 

AD, the number of landings may be 

determined to be equal to the number of 

pressurization cycles where the cabin 

pressure differential was greater than 1.5 

pounds per square inch (psi). After the 

effective date of this AD, every landing must 

be used for compliance with paragraphs (g) 

and (h) of this AD, regardless of cabin 

pressure differential cycles. 

(j) Retained Inspection Adjustment Factor 

This paragraph restates the requirements of 

paragraph (D) of AD 90–23–14, Amendment 

39–6801 (Docket No. 90–NM–110–AD; 55 FR 

46652, November 6, 1990), with a 

compliance time limitation. For Model 

747SR airplanes only: On or before the 

effective date of this AD, based on a 

continued mixed operation of lower cabin 

differentials, the initial inspection thresholds 

and the repetitive inspection intervals 

specified in paragraphs (g) and (h) of this AD 

may be multiplied by a 1.2 adjustment factor. 

After the effective date of this AD, the 1.2 

adjustment factor is not allowed. 

(k) New Inspections: Groups 1 Through 5 

Airplanes 

For airplanes in Groups 1 through 5, as 

identified in Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010: At the time 

specified in Table 1 of paragraph 1.E., 

‘‘Compliance,’’ of Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010—except that where 

Table 1 of paragraph 1.E., ‘‘Compliance,’’ of 

Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010, refers to a compliance time of 250 

flight cycles after December 11, 1990 (the 

effective date of AD 90–23–14, Amendment 

39–6801 (Docket No. 90–NM–110–AD; 55 FR 

46652, November 6, 1990)), the compliance 

time is 250 flight cycles after the effective 

date of this AD—do external detailed and 

HFEC inspections for cracks in the stringer 6 

skin lap splice, and do all applicable 

corrective actions, as applicable, in 

accordance with the Accomplishment 

Instructions of Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, except as required 

by paragraph (o) of this AD. Do all applicable 

corrective actions at the applicable time 

specified in paragraph 1.E., ‘‘Compliance,’’ of 

Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010. Accomplishment of the actions 

required by this paragraph terminates the 

requirements of paragraphs (g) and (h) of this 

AD. 

(l) New Repetitive Pre-Modification 

Inspections: Groups 1 Through 5 Airplanes 

For airplanes in Groups 1 through 5, as 

identified in Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 


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dated September 9, 2010: Repeat the 

inspections required by paragraph (k) of this 

AD at the applicable time specified in 

paragraph 1.E., ‘‘Compliance,’’ of Boeing 

Special Attention Service Bulletin 747–53– 

2253, Revision 4, dated September 9, 2010, 

until accomplishment of the modification 

required by paragraph (m) of this AD. 

(m) New Modification: Groups 1 Through 5 

Airplanes 

(1) For airplanes in Groups 1 through 5, as 

identified in Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, on which the 

structural repair manual (SRM) repair 

specified in Part 1 of the Accomplishment 

Instructions of Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, has not been done: 

Before the accumulation of 20,000 total flight 

cycles, or within 1,000 flight cycles after the 

effective date of this AD, whichever occurs 

later, install the doubler modification, and do 

all applicable related investigative and 

corrective actions, in accordance with Part 3 

of the Accomplishment Instructions of 

Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010. All applicable related investigative and 

corrective actions must be done before 

further flight. Compliance with the 

requirements of this paragraph terminates the 

requirements of paragraphs (k) and (l) of this 

AD. 

(2) For airplanes in Groups 1 through 5, as 

identified in Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, on which the SRM 

repair specified in Part 1 of the 

Accomplishment Instructions of Boeing 

Special Attention Service Bulletin 747–53– 

2253, Revision 4, dated September 9, 2010, 

has been done: Within 3,000 flight cycles 

after accomplishing the SRM repair or within 

1,000 flight cycles after the effective date of 

this AD, whichever occurs later, install the 

doubler modification, and do all applicable 

related investigative and corrective actions, 

in accordance with Part 3 of the 

Accomplishment Instructions of Boeing 

Special Attention Service Bulletin 747–53– 

2253, Revision 4, dated September 9, 2010. 

All applicable related investigative and 

corrective actions must be done before 

further flight. Compliance with the 

requirements of this paragraph terminates the 

requirements of paragraphs (k) and (l) of this 

AD. 

(n) New Repetitive Post-Modification 

Inspections: Modified Airplanes 

For airplanes modified as specified in Part 

3 of the Accomplishment Instructions of 

Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010, at the applicable time specified in 

Table 3 or 4 of paragraph 1.E., ‘‘Compliance,’’ 

of Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010: Do detailed and eddy current 

inspections to detect cracking of the skin, 

frames, and tear straps, as applicable, in 

accordance with Part 4 of the 

Accomplishment Instructions of Boeing 

Special Attention Service Bulletin 747–53– 

2253, Revision 4, dated September 9, 2010. 

If any crack is found, repair before further 

flight using a method approved in 

accordance with the procedures specified in 

paragraph (q) of this AD. Repeat the 

applicable inspections thereafter at the 

applicable times specified in paragraph 1.E., 

‘‘Compliance,’’ of Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010. 

(o) Exceptions to Service Information 

Specifications 

(1) If any cracking is found during any 

inspection required by this AD, and Boeing 

Special Attention Service Bulletin 747–53– 

2253, Revision 4, dated September 9, 2010, 

specifies to contact Boeing for appropriate 

action: Before further flight, repair the crack 

using a method approved in accordance with 

the procedures specified in paragraph (q) of 

this AD. 

(2) Although Boeing Special Attention 

Service Bulletin 747–53–2253, Revision 4, 

dated September 9, 2010, specifies to submit 

certain information to the manufacturer, this 

AD does not include that requirement. 

(3) As of the effective date of this AD, if 

any cracking is found during any inspection 

required by this AD, and Boeing Service 

Bulletin 747–53–2253, including Addendum, 

Revision 2, dated March 29, 1990, specifies 

to contact Boeing for appropriate action: 

Before further flight, repair the crack using a 

method approved in accordance with the 

procedures specified in paragraph (q) of this 

AD. 

(p) Credit for Previous Actions 

This paragraph provides credit for the 

repairs and doubler modifications required 

by paragraphs (k) and (m) of this AD, if those 

actions were performed before the effective 

date of this AD using the service information 

specified in paragraphs (p)(1) through (p)(4) 

of this AD. Post-modification inspections 

must continue, as required by paragraph (n) 

of this AD. 

(1) Boeing Service Bulletin 747–53–2253, 

dated December 14, 1984, which is not 

incorporated by reference in this AD. 

(2) Boeing Service Bulletin 747–53–2253, 

Revision 1, dated January 25, 1990, which is 

not incorporated by reference in this AD. 

(3) Boeing Service Bulletin 747–53–2253, 

including Addendum, Revision 2, dated 

March 29, 1990. 

(4) Boeing Service Bulletin 747–53–2253, 

Revision 3, dated March 24, 1994, which is 

not incorporated by reference in this AD. 

(q) Alternative Methods of Compliance 

(AMOCs) 

(1) The Manager, Seattle Aircraft 

Certification Office (ACO), 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 the ACO, send it to the 

attention of the person identified in the 

Related Information section of this AD. 

Information may be emailed to: 9-ANMSeattle-ACO-AMOC-Requests@faa.gov. 

(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. 

(3) An AMOC that provides an acceptable 

level of safety may be used for any repair 

required by this AD if it is approved by the 

Boeing Commercial Airplanes Organization 

Designation Authorization (ODA) that has 

been authorized by the Manager, Seattle 

ACO, to make those findings. For a repair 

method to be approved, the repair must meet 

the certification basis of the airplane, and the 

approval must specifically refer to this AD. 

(4) AMOCs approved previously in 

accordance with AD 90–23–14, Amendment 

39–6801 (Docket No. 90–NM–110–AD; 55 FR 

46652, November 6, 1990), are approved as 

AMOCs for the corresponding provisions of 

this AD. 

(5) AMOCs approved previously for the 

ADs specified in paragraphs (q)(5)(i) through 

(q)(5)(vi) of this AD, for repair and doubler 

modification installations in the area affected 

by Boeing Special Attention Service Bulletin 

747–53–2253, Revision 4, dated September 9, 

2010, are approved as AMOCs for the actions 

specified in paragraphs (g), (h), (k), (l), and 

(m) of this AD. The post-modification 

inspections required by paragraph (n) of this 

AD must be accomplished. 

(i) AD 2010–10–05, Amendment 39–16284 

(75 FR 27424, May 17, 2010). 

(ii) AD 2010–09–03, Amendment 39–16268 

(75 FR 22514, April 29, 2010). 

(iii) AD 2009–04–16, Amendment 39– 

15822 (74 FR 8737, February 26, 2009). 

(iv) AD 91–11–01, Amendment 39–6997 

(56 FR 22306, May 15, 1991). 

(v) AD 90–06–06, Amendment 39–6490 (55 

FR 8374, March 7, 1990). 

(vi) AD 2006–24–02, Amendment 39– 

14831 (71 FR 67445, November 22, 2006). 

(r) Related Information 

(1) For more information about this AD, 

contact Bill Ashforth, Aerospace Engineer, 

Airframe Branch, ANM–120S, FAA, Seattle 

ACO, 1601 Lind Avenue SW., Renton, WA 

98057–3356; phone: 425–917–6432; fax: 425– 

917–6590; email: bill.ashforth@faa.gov. 

(2) Service information that is referenced 

in this AD that is not incorporated by 

reference may be obtained at the addresses 

specified in paragraphs (s)(4) and (s)(5) of 

this AD. 

(s) 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. 

(3) The following service information was 

approved for IBR on October 9, 2013. 

(i) Boeing Service Bulletin 747–53–2253, 

including Addendum, Revision 2, dated 

March 29, 1990. 

(ii) Boeing Special Attention Service 

Bulletin 747–53–2253, Revision 4, dated 

September 9, 2010. 

(4) For Boeing service information 

identified in this AD, contact Boeing 


sroberts on DSK5SPTVN1PROD with RULES
Federal Register / Vol. 78, No. 171 / Wednesday, September 4, 2013 / Rules and Regulations 54391 

Commercial Airplanes, Attention: Data & 

Services Management, P.O. Box 3707, MC 

2H–65, Seattle, WA 98124–2207; telephone 

206–544–5000, extension 1; fax 206–766– 

5680; Internet https://

www.myboeingfleet.com. 

(5) You may view this service information 

at FAA, Transport Airplane Directorate, 1601 

Lind Avenue SW., Renton, WA. For 

information on the availability of this 

material at the FAA, call 425–227–1221. 

(6) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, call 

202–741–6030, or go to: http://

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued in Renton, Washington, on August 

2, 2013. 

Ross Landes, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2013–21397 Filed 9–3–13; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9634] 

RIN 1545–BK41 

Determining the Amount of Taxes Paid 

for Purposes of the Foreign Tax Credit 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations. 

SUMMARY: This document contains final 

regulations providing guidance relating 

to the determination of the amount of 

taxes paid for purposes of the foreign 

tax credit. These regulations address 

certain highly structured arrangements 

that produce inappropriate foreign tax 

credit results. The regulations affect 

individuals and corporations that claim 

direct and indirect foreign tax credits. 

DATES: Effective date: These regulations 

are effective on September 4, 2013. 

Applicability date: For dates of 

applicability, see § 1.901–2(h)(3). 

FOR FURTHER INFORMATION CONTACT: 

Jeffrey P. Cowan, at (202) 622–3850. 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to 26 CFR part 1. On July 18, 2011, a 

notice of proposed rulemaking (REG– 

126519–11) under section 901 of the 

Internal Revenue Code (Code) relating to 

the determination of the amount of taxes 

paid for purposes of the foreign tax 

credit was published in the Federal 

Register (76 FR 42076). In the same 

issue of the Federal Register, final and 

temporary regulations were also issued. 

The text of those temporary regulations 

served as the text of the proposed 

regulations. No comments were received 

in response to the notice of proposed 

rulemaking. No public hearing was 

requested or held. This Treasury 

Decision adopts the proposed 

regulations with no substantive change, 

and the corresponding temporary 

regulations are removed. 

Special Analyses 

It has been determined that this 

Treasury decision is not a significant 

regulatory action as defined in 

Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

is hereby certified that these regulations 

will not have a significant economic 

impact on a substantial number of small 

entities. This certification is based on 

the fact that these regulations will 

primarily affect affiliated groups of 

corporations that have foreign 

operations, which tend to be larger 

businesses. Moreover the number of 

taxpayers affected and the average 

burden are minimal. Therefore, a 

Regulatory Flexibility Analysis is not 

required. Pursuant to section 7805(f) of 

the Code, the notice of proposed 

rulemaking preceding this regulation 

was submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Drafting Information 

The principal author of these 

regulations is Jeffrey P. Cowan, Office of 

Associate Chief Counsel (International). 

However, other personnel from the IRS 

and the Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Adoption of Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

amended as follows: 

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 1.901–2 is amended 

by: 

■ 1. Adding a sentence at the end of 

paragraph (e)(5)(iv)(B)(1)(ii). 

■ 2. Removing paragraph 

(e)(5)(iv)(B)(1)(iii). 

■ 3. Revising the first sentence of 

paragraph (h)(2). 

■ 4. Revising paragraph (h)(3). 

The revisions and addition read as 

follows: 

§ 1.901–2 Income, war profits, or excess 

profits tax paid or accrued. 

* * * * * 

(e) * * * 

(5) * * * 

(iv) * * * 

(B) * * * 

(1) * * * 

(ii) * * * A foreign payment 

attributable to income of the entity also 

includes a withholding tax (within the 

meaning of section 901(k)(1)(B)) 

imposed on a dividend or other 

distribution (including distributions 

made by a pass-through entity or an 

entity that is disregarded as an entity 

separate from its owner for U.S. tax 

purposes) with respect to the equity of 

the entity. 

* * * * * 

(h) * * * 

(2) Except as provided in paragraph 

(h)(3) of this section, paragraph (e)(5)(iv) 

of this section applies to foreign 

payments that, if such payments were 

an amount of tax paid, would be 

considered paid or accrued under 

§ 1.901–2(f) on or after July 13, 2011. 

* * * 

(3) The last sentence of paragraph 

(e)(5)(iv)(B)(1)(ii) of this section applies 

to foreign payments that, if such 

payments were an amount of tax paid, 

would be considered paid or accrued 

under § 1.901–2(f) on or after September 

4, 2013. See 26 CFR 1.901– 

2T(e)(5)(iv)(B)(1)(iii) (revised as of April 

1, 2013) for rules applicable to foreign 

payments that, if such payments were 

an amount of tax paid, would be 

considered paid or accrued under 

§ 1.901–2(f) before September 4, 2013. 

* * * * * 

§ 1.901–2T [Removed] 

■ Par. 3. Section 1.901–2T is removed. 

Beth Tucker, 

Deputy Commissioner for Operations 

Support. 

Approved: August 6, 2013. 

Mark J. Mazur, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2013–21401 Filed 9–3–13; 8:45 am] 

BILLING CODE 4830–01–P 


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