Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Rules and Regulations 46901 

[FR Doc. E9–21060 Filed 9–11–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 97 

[Docket No. 30683 Amdt. No. 3336] 

Standard Instrument Approach 

Procedures, and Takeoff Minimums 

and Obstacle Departure Procedures; 

Miscellaneous Amendments 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This establishes, amends, 

suspends, or revokes Standard 

Instrument Approach Procedures 

(SIAPs) and associated Takeoff 

Minimums and Obstacle Departure 

Procedures for operations at certain 

airports. These regulatory actions are 

needed because of the adoption of new 

or revised criteria, or because of changes 

occurring in the National Airspace 

System, such as the commissioning of 

new navigational facilities, adding new 

obstacles, or changing air traffic 

requirements. These changes are 

designed to provide safe and efficient 

use of the navigable airspace and to 

promote safe flight operations under 

instrument flight rules at the affected 

airports. 

DATES: This rule is effective September 

14, 2009. The compliance date for each 

SIAP, associated Takeoff Minimums, 

and ODP is specified in the amendatory 

provisions. 

The incorporation by reference of 

certain publications listed in the 

regulations is approved by the Director 

of the Federal Register as of September 

14, 2009. 

ADDRESSES: Availability of matters 

incorporated by reference in the 

amendment is as follows: 

For Examination— 

1. FAA Rules Docket, FAA 

Headquarters Building, 800 

Independence Avenue, SW., 

Washington, DC 20591; 

2. The FAA Regional Office of the 

region in which the affected airport is 

located; 

3. The National Flight Procedures 

Office, 6500 South MacArthur Blvd., 

Oklahoma City, OK 73169 or, 

4. 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/ 

code_of_federal_regulations/ 

ibr_locations.html. 

Availability—All SIAPs and Takeoff 

Minimums and ODPs are available 

online free of charge. Visit http:// 

www.nfdc.faa.gov to register. 

Additionally, individual SIAP and 

Takeoff Minimums and ODP copies may 

be obtained from: 

1. FAA Public Inquiry Center (APA– 

200), FAA Headquarters Building, 800 

Independence Avenue, SW., 

Washington, DC 20591; or 

2. The FAA Regional Office of the 

region in which the affected airport is 

located. 

FOR FURTHER INFORMATION CONTACT: 

Harry J. Hodges, Flight Procedure 

Standards Branch (AFS–420), Flight 

Technologies and Programs Divisions, 

Flight Standards Service, Federal 

Aviation Administration, Mike 

Monroney Aeronautical Center, 6500 

South MacArthur Blvd., Oklahoma City, 

OK 73169 (Mail Address: P.O. Box 

25082, Oklahoma City, OK 73125), 

Telephone: (405) 954–4164. 

SUPPLEMENTARY INFORMATION: This rule 

amends Title 14 of the Code of Federal 

Regulations, Part 97 (14 CFR part 97), by 

establishing, amending, suspending, or 

revoking SIAPs, Takeoff Minimums 

and/or ODPs. The complete regulators 

description of each SIAP and its 

associated Takeoff Minimums or ODP 

for an identified airport is listed on FAA 

form documents which are incorporated 

by reference in this amendment under 5 

U.S.C. 552(a), 1 CFR part 51, and 14 

CFR part 97.20. The applicable FAA 

Forms are FAA Forms 8260–3, 8260–4, 

8260–5, 8260–15A, and 8260–15B when 

required by an entry on 8260–15A. 

The large number of SIAPs, Takeoff 

Minimums and ODPs, in addition to 

their complex nature and the need for 

a special format make publication in the 

Federal Register expensive and 

impractical. Furthermore, airmen do not 

use the regulatory text of the SIAPs, 

Takeoff Minimums or ODPs, but instead 

refer to their depiction on charts printed 

by publishers of aeronautical materials. 

The advantages of incorporation by 

reference are realized and publication of 

the complete description of each SIAP, 

Takeoff Minimums and ODP listed on 

FAA forms is unnecessary. This 

amendment provides the affected CFR 

sections and specifies the types of SIAPs 

and the effective dates of the associated 

Takeoff Minimums and ODPs. This 

amendment also identifies the airport 

and its location, the procedure, and the 

amendment number. 

The Rule 

This amendment to 14 CFR part 97 is 

effective upon publication of each 

separate SIAP, Takeoff Minimums and 

ODP as contained in the transmittal. 

Some SIAP and Takeoff Minimums and 

textual ODP amendments may have 

been issued previously by the FAA in a 

Flight Data Center (FDC) Notice to 

Airmen (NOTAM) as an emergency 

action of immediate flight safety relating 

directly to published aeronautical 

charts. The circumstances which 

created the need for some SIAP and 

Takeoff Minimums and ODP 

amendments may require making them 

effective in less than 30 days. For the 

remaining SIAPS and Takeoff 

Minimums and ODPS, an effective date 

at least 30 days after publication is 

provided. 

Further, the SIAPs and Takeoff 

Minimums and ODPS contained in this 

amendment are based on the criteria 

contained in the U.S. Standard for 

Terminal Instrument Procedures 

(TERPS). In developing these SIAPS and 

Takeoff Minimums and ODPs, the 

TERPS criteria were applied to the 

conditions existing or anticipated at the 

affected airports. Because of the close 

and immediate relationship between 

these SIAPs, Takeoff Minimums and 

ODPs, and safety in air commerce, I find 

that notice and public procedures before 

adopting these SIAPS, Takeoff 

Minimums and ODPs are impracticable 

and contrary to the public interest and, 

where applicable, that good cause exists 

for making some SIAPs effective in less 

than 30 days. 

Conclusion 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. It, therefore—(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) ; and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. For the same 

reason, the FAA certifies that this 

amendment will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

List of Subjects in 14 CFR Part 97 

Air traffic control, Airports, 

Incorporation by reference, and 

Navigation (air). 


cprice-sewell on DSK2BSOYB1PROD with RULES
46902 Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Rules and Regulations 

Issued in Washington, DC on August 21, 

2009. 

John M. Allen, 

Director, Flight Standards Service. 

Adoption of the Amendment 

■ Accordingly, pursuant to the authority 

delegated to me, Title 14, Code of 

Federal Regulations, Part 97 (14 CFR 

part 97) is amended by establishing, 

amending, suspending, or revoking 

Standard Instrument Approach 

Procedures and/or Takeoff Minimums 

and/or Obstacle Departure Procedures 

effective at 0902 UTC on the dates 

specified, as follows: 

PART 97—STANDARD INSTRUMENT 

APPROACH PROCEDURES 

■ 1. The authority citation for part 97 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40106, 

40113, 40114, 40120, 44502, 44514, 44701, 

44719, 44721–44722. 

■ 2. Part 97 is amended to read as 

follows: 

Effective 24 SEP 2009 

Cullman, AL, Folsom Field, GPS RWY 20, 

Orig, CANCELLED 

Cullman, AL, Folsom Field, RNAV (GPS) 

RWY 2, Orig 

Cullman, AL, Folsom Field, RNAV (GPS) 

RWY 20, Orig 

Mobile, AL, Mobile Rgnl, RNAV (GPS) RWY 

36, Orig 

Daggett, CA, Barstow-Daggett, RNAV (GPS) 

RWY 22, Amdt 1 

Daggett, CA, Barstow-Daggett, RNAV (GPS) 

RWY 26, Amdt 1 

Daggett, CA, Barstow-Daggett, Takeoff 

Minimums and Obstacle DP, Amdt 2 

Daggett, CA, Barstow-Daggett, VOR OR 

TACAN RWY 22, Amdt 9 

Eureka, CA, Murray Field, VOR–A, Amdt 7A 

San Jose, CA, Norman Y. Mineta San Jose 

Intl, RNAV (GPS) Y RWY 12R, Amdt 2A 

Fort Lauderdale, FL, Fort Lauderdale/ 

Hollywood Intl, RNAV (RNP) Y RWY 9L, 

Orig-C 

Fort Lauderdale, FL, Fort Lauderdale/ 

Hollywood Intl, RNAV (RNP) Z RWY 9R, 

Orig-C 

Fort Lauderdale, FL, Fort Lauderdale/ 

Hollywood Intl, RNAV (RNP) Z RWY 27R, 

Orig-C 

Miami, FL, Dade-Collier Training and 

Transition, Takeoff Minimums and 

Obstacle DP, Orig 

Orlando, FL, Orlando Intl, ILS OR LOC RWY 

35R, ILS RWY 35R (CAT II), Amdt 1A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 8L, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 8R, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 9L, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 9R, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 10, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 26L, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 26R, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 27R, Orig-A 

Atlanta, GA, Hartsfield-Jackson Atlanta Intl, 

RNAV (RNP) Z RWY 28, Orig-A 

Bogalusa, LA, George R Carr Memorial 

Airfield, GPS RWY 36, Orig-B, 

CANCELLED 

Bogalusa, LA, George R Carr Memorial 

Airfield, RNAV (GPS) RWY 36, Orig 

Many, LA, Hart, NDB OR GPS RWY 12, Amdt 

4A, CANCELLED 

Many, LA, Hart, RNAV (GPS) RWY 12, Orig 

Many, LA, Hart, RNAV (GPS) RWY 30, Orig 

Baltimore, MD, Baltimore/Washington Intl 

Thurgood Marshall, RNAV (RNP) Z RWY 

10, Orig-A 

Baltimore, MD, Baltimore/Washington Intl 

Thurgood Marshall, RNAV (RNP) Z RWY 

15R, Orig-A 

Baltimore, MD, Baltimore/Washington Intl 

Thurgood Marshall, RNAV (RNP) Z RWY 

28, Orig-A 

Baltimore, MD, Baltimore/Washington Intl 

Thurgood Marshall, RNAV (RNP) Z RWY 

33L, Orig-A 

Mankato, MN, Mankato Rgnl. RNAV (GPS) 

RWY 15, Orig 

Mankato, MN, Mankato Rgnl. RNAV (GPS) 

RWY 33, Orig 

Mankato, MN, Mankato Rgnl, Takeoff 

Minimums and Obstacle DP, Orig 

Mankato, MN, Mankato Rgnl, VOR RWY 15, 

Amdt 7 

Mankato, MN, Mankato Rgnl, VOR RWY 33, 

Amdt 8 

Gulfport, MS, Gulfport-Biloxi Intl, RNAV 

(GPS) RWY 18, Amdt 1A 

Starkville, MS, Oktibbeha, Takeoff 

Minimums and Obstacle DP, Orig 

Tunica, MS, Tunica Muni, RNAV (GPS) RWY 

17, Amdt 2 

Tunica, MS, Tunica Muni, Takeoff 

Minimums and Obstacle DP, Amdt 1 

Raleigh/Durham, NC, Raleigh-Durham Intl, 

RNAV (RNP) Z RWY 5L, Orig-A 

Raleigh/Durham, NC, Raleigh-Durham Intl, 

RNAV (RNP) Z RWY 5R, Orig-A 

Raleigh/Durham, NC, Raleigh-Durham Intl, 

RNAV (RNP) Z RWY 23L, Orig-A 

Raleigh/Durham, NC, Raleigh-Durham Intl, 

RNAV (RNP) Z RWY 23R, Orig-A 

Newark, NJ, Newark Liberty Intl, RNAV 

(RNP) Y RWY 22L, Orig-D 

Newark, NJ, Newark Liberty Intl, RNAV 

(RNP) Y RWY 29, Orig-A 

Newark, NJ, Newark Liberty Intl, RNAV 

(RNP) Z RWY 4R, Orig-A 

Newark, NJ, Newark Liberty Intl, RNAV 

(RNP) Z RWY 29, Orig-A 

Sussex, NJ, Sussex, GPS RWY 3, Orig, 

CANCELLED 

Sussex, NJ, Sussex, RNAV (GPS) RWY 3, Orig 

Altus, OK, Altus/Quartz Mountain Rgnl, GPS 

RWY 17, Amdt 1B, CANCELLED 

Altus, OK, Altus/Quartz Mountain Rgnl, 

RNAV (GPS) RWY 17, Orig 

Altus, OK, Altus/Quartz Mountain Rgnl, 

RNAV (GPS) RWY 35, Orig 

Altus, OK, Altus/Quartz Mountain Rgnl, 

Takeoff Minimums and Obstacle DP, Orig 

Altus, OK, Altus/Quartz Mountain Rgnl, 

VOR–B, Amdt 1 

McAlester, OK, McAlester Regional, RNAV 

(GPS) RWY 2, Orig-A 

McAlester, OK, McAlester Regional, RNAV 

(GPS) RWY 20, Orig-A 

Pittsburgh, PA, Pittsburgh Intl, RNAV (RNP) 

Z RWY 10C, Orig-A 

Pittsburgh, PA, Pittsburgh Intl, RNAV (RNP) 

Z RWY 10R, Orig-A 

Pittsburgh, PA, Pittsburgh Intl, RNAV (RNP) 

Z RWY 28C, Orig-A 

Pittsburgh, PA, Pittsburgh Intl, RNAV (RNP) 

Z RWY 28L, Orig-A 

Pittsburgh, PA, Pittsburgh Intl, RNAV (RNP) 

Z RWY 28R, Orig-A 

Pittsburgh, PA, Pittsburgh Intl, RNAV (RNP) 

Z RWY 32, Orig-B 

Columbia, SC, Columbia Metropolitan, 

RADAR 1, Amdt 12 

Green Bay, WI, Austin Straubel Intl, ILS OR 

LOC RWY 36, Amdt 9 

Green Bay, WI, Austin Straubel Intl, RNAV 

(GPS) RWY 6, Amdt 2 

Green Bay, WI, Austin Straubel Intl, RNAV 

(GPS) RWY 24, Amdt 1 

Green Bay, WI, Austin Straubel Intl, RNAV 

(GPS) RWY 36, Amdt 3 

Effective 22 OCT 2009 

Chuathbaluk, AK, Chuathbaluk, EBSIH ONE 

Graphic Obstacle DP 

Chuathbaluk, AK, Chuathbaluk, RNAV (GPS) 

RWY 9, Orig 

Chuathbaluk, AK, Chuathbaluk, RNAV (GPS) 

RWY 27, Orig 

Chuathbaluk, AK, Chuathbaluk, Takeoff 

Minimums and Obstacle DP, Orig 

Fairbanks, AK Fairbanks Intl, ILS OR LOC 

RWY 2L, ILS RWY 2L (CAT II), ILS RWY 

2L (CAT III), Amdt 8 

Fairbanks, AK Fairbanks Intl, ILS OR LOC 

RWY 20R, Amdt 22 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) 

RWY 2L, Orig 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) 

RWY 2R, Orig-A 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) 

RWY 20L, Orig-A 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) 

RWY 20R, Orig 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) Y 

RWY 1L, Orig-C, CANCELLED 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) Y 

RWY 19R, Orig-D, CANCELLED 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) Z 

RWY 1L, Orig, CANCELLED 

Fairbanks, AK Fairbanks Intl, RNAV (GPS) Z 

RWY 19R, Orig, CANCELLED 

Fairbanks, AK Fairbanks Intl, Takeoff 

Minimums and Obstacle DP, Amdt 5 

Fairbanks, AK Fairbanks Intl, VOR OR 

TACAN RWY 20R, Amdt 2 

Koyukuk, AK, Koyukuk, DIBVY ONE 

Graphic Obstacle DP 

Koyukuk, AK, Koyukuk, RNAV (GPS) RWY 

6, Orig 

Koyukuk, AK, Koyukuk, RNAV (GPS) RWY 

24, Orig 

Koyukuk, AK, Koyukuk, Takeoff Minimums 

and Obstacle DP, Orig 

Nenana, AK, Nenana Muni, NDB RWY 4L, 

Amdt 3 

Nenana, AK, Nenana Muni, RNAV (GPS) 

RWY 4L, Amdt 1 

Nenana, AK, Nenana Muni, Takeoff 

Minimums and Obstacle DP, Amdt 4 

Chino, CA, Chino, VOR RWY 26R, Orig 

Chino, CA, Chino, VOR OR GPS–B, Amdt 3C, 

CANCELLED 


cprice-sewell on DSK2BSOYB1PROD with RULES
Federal Register / Vol. 74, No. 176 / Monday, September 14, 2009 / Rules and Regulations 46903 

Merced, CA, Castle, ILS OR LOC/DME RWY 

31, Amdt 2B 

Merced, CA, Castle, RNAV (GPS) RWY 13, 

Orig-B 

Merced, CA, Castle, RNAV (GPS) RWY 31, 

Orig-B 

Merced, CA, Castle, VOR/DME RWY 31, 

Amdt 1A 

Monterey, CA, Monterey Peninsula, Takeoff 

Minimums and Obstacle DP, Amdt 6 

San Carlos, CA, San Carlos, Takeoff 

Minimums and Obstacle DP, Amdt 1 

Annapolis, MD, Lee, RNAV (GPS) RWY 30, 

Orig-D, CANCELLED 

Annapolis, MD, Lee, RNAV (GPS)-A, Orig 

Jackson, MI, Jackson County-Reynolds Field, 

RNAV (GPS) RWY 6, Orig 

Jackson, MI, Jackson County-Reynolds Field, 

RNAV (GPS) RWY 14, Orig 

Jackson, MI, Jackson County-Reynolds Field, 

RNAV (GPS) RWY 24, Orig 

Jackson, MI, Jackson County-Reynolds Field, 

RNAV (GPS) RWY 32, Orig 

Jackson, MI, Jackson County-Reynolds Field, 

Takeoff Minimums and Obstacle DP, Amdt 

5 

Jackson, MI, Jackson County-Reynolds Field, 

VOR RWY 6, Amdt 20 

Jackson, MI, Jackson County-Reynolds Field, 

VOR RWY 14, Amdt 20 

Jackson, MI, Jackson County-Reynolds Field, 

VOR RWY 32, Amdt 18 

Jackson, MI, Jackson County-Reynolds Field, 

VOR/DME RWY 24, Orig 

Jackson, MI, Jackson County-Reynolds Field, 

VOR OR GPS RWY 24, Amdt 21, 

CANCELLED 

West Branch, MI, West Branch Community, 

NDB OR GPS RWY 27, Amdt 6C, 

CANCELLED 

West Branch, MI, West Branch Community, 

RNAV (GPS) RWY 9, Orig 

West Branch, MI, West Branch Community, 

RNAV (GPS) RWY 27, Orig 

Zanesville, OH, Zanesville Muni, ILS OR 

LOC/DME RWY 22, Amdt 1 

Pottstown, PA, Pottstown, Takeoff 

Minimums and Obstacle DP, Amdt 2A 

Covington, TN, Covington Muni, NDB OR 

GPS RWY 1, Amdt 3, CANCELLED 

Covington, TN, Covington Muni, RNAV 

(GPS) RWY 1, Orig 

Charlottesville, VA, CharlottesvilleAlbemarle, Takeoff Minimums and 

Obstacle DP, Amdt 9 

Clarksburg, WV, North Central West Virginia, 

Takeoff Minimums and Obstacle DP, Amdt 

5 

[FR Doc. E9–21036 Filed 9–11–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9462] 

RIN 1545–BH91 

Disregarded Entities and Excise Taxes 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations. 

SUMMARY: This document contains final 

and temporary regulations clarifying 

that a single-owner eligible entity that is 

disregarded as an entity separate from 

its owner for any purpose, but regarded 

as a separate entity for certain excise tax 

purposes, is treated as a corporation for 

tax administration purposes related to 

those excise taxes. These regulations 

also make conforming changes to the tax 

liability rule for disregarded entities and 

the treatment of entity rule for 

disregarded entities with respect to 

employment taxes. These regulations 

affect disregarded entities in general 

and, in particular, disregarded entities 

that pay or pay over certain federal 

excise taxes or that are required to be 

registered by the IRS. The text of these 

temporary regulations serves as the text 

of proposed regulations (REG–116614– 

08) published in the Proposed Rules 

section in this issue of the Federal 

Register. 

DATES: Effective Date: These regulations 

are effective on September 14, 2009. 

Applicability Date: For dates of 

applicability, see § 301.7701–2T(e)(2), 

(e)(5), and (e)(6). 

FOR FURTHER INFORMATION CONTACT: 

Michael H. Beker, (202) 622–3070 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

This document contains amendments 

to the Procedure and Administration 

Regulations (26 CFR part 301) under 

section 7701 of the Internal Revenue 

Code (Code). 

Under existing § 301.7701–2(c)(2)(iv), 

a single-owner eligible entity that is 

disregarded as an entity separate from 

its owner for Federal tax purposes is 

treated as a separate entity for purposes 

of employment taxes imposed under 

Subtitle C of the Code and related 

reporting requirements. The regulations 

treat these disregarded eligible entities 

as corporations for purposes of 

employment taxes imposed under 

Subtitle C of the Code and related 

reporting requirements. 

Under existing § 301.7701–2(c)(2)(v), 

a single-owner eligible entity that is 

disregarded as an entity separate from 

its owner for Federal tax purposes is 

treated as a separate entity for purposes 

of certain excise taxes reported on Form 

720, ‘‘Quarterly Federal Excise Tax 

Return;’’ Form 730, ‘‘Monthly Tax 

Return for Wagers;’’ Form 2290, ‘‘Heavy 

Highway Vehicle Use Tax Return;’’ and 

Form 11–C, ‘‘Occupation Tax and 

Registration Return for Wagering;’’ 

excise tax refunds or payments claimed 

on Form 8849, ‘‘Claim for Refund of 

Excise Taxes;’’ and excise tax 

registrations on Form 637, ‘‘Application 

for Registration (For Certain Excise Tax 

Activities).’’ Although liability for 

excise taxes is not dependent upon an 

entity’s classification, an entity’s 

classification is relevant for certain tax 

administration purposes, such as 

determining the proper location for 

filing a notice of federal tax lien and the 

place for hand-carrying a return under 

section 6091. Therefore, these 

temporary regulations clarify that these 

disregarded eligible entities are treated 

as corporations for tax administration 

purposes. 

These temporary regulations also 

make conforming changes to the tax 

liability rule for disregarded entities in 

§ 301.7701–2(c)(2)(iii) and the treatment 

of entity rule for disregarded entities 

with respect to employment taxes in 

§ 301.7701–2(c)(2)(iv)(B). 

Effective/Applicability Date 

These regulations apply on and after 

September 14, 2009. 

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 

has also been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations. For applicability of 

the Regulatory Flexibility Act (5 U.S.C. 

chapter 6), please refer to the Special 

Analyses section of the preamble to the 

cross-reference notice of proposed 

rulemaking published elsewhere in this 

issue of the Federal Register. Pursuant 

to section 7805(f) of the Code, this 

regulation has been 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 Michael H. Beker, Office 

of the Associate Chief Counsel 

(Passthroughs and Special Industries). 

However, other personnel from the IRS 

and the Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 


cprice-sewell on DSK2BSOYB1PROD with RULES