46342 Federal Register / Vol. 74, No. 173 / Wednesday, September 9, 2009 / Rules and Regulations 

Material Incorporated by Reference 

(o) You must use the applicable service 

information contained in Table 2 of this AD 

to do the actions required by this AD, unless 

the AD specifies otherwise. (The issue date 

of Dornier Alert Service Bulletin ASB–328– 

27–036, Revision 3, dated February 8, 2008; 

and Dornier Service Bulletin SB–328–27– 

459, Revision 2, dated February 8, 2008; is 

specified only on the odd-numbered pages of 

these documents.) 

TABLE 2—MATERIAL INCORPORATED BY REFERENCE

Document Revision Date 

Dornier Alert Service Bulletin ASB–328–27–036 .............. 3 ......................................................................................... February 8, 2008. 

Dornier Alert Service Bulletin ASB–328J–27–013 ............ Original ............................................................................... February 12, 2003. 

Dornier Service Bulletin SB–328–27–459 ......................... 2 ......................................................................................... February 8, 2008. 

(1) The Director of the Federal Register 

approved the incorporation by reference of 

Dornier Alert Service Bulletin ASB–328–27– 

036, Revision 3, dated February 8, 2008; and 

Dornier Service Bulletin SB–328–27–459, 

Revision 2, dated February 8, 2008; under 5 

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

(2) The Director of the Federal Register 

previously approved the incorporation by 

reference of the Dornier Alert Service 

Bulletin ASB–328J–27–013, dated February 

12, 2003, on June 9, 2004 (69 FR 24953, May 

5, 2004). 

(3) For service information identified in 

this AD, contact 328 Support Services GmbH, 

Global Support Center, P.O. Box 1252, D– 

82231 Wessling, Federal Republic of 

Germany; telephone +49 8153 88111 6666; 

fax +49 8153 88111 6565; e-mail 

gsc.op@328support.de; Internet http:// 

www.328support.de. 

(4) You may review copies of the service 

information at the FAA, Transport Airplane 

Directorate, 1601 Lind Avenue, SW., Renton, 

Washington. For information on the 

availability of this material at the FAA, call 

425–227–1221 or 425–227–1152. 

(5) You may also review copies of the 

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/

code_of_federal_regulations/ibr_

locations.html. 

Issued in Renton, Washington, on August 

24, 2009. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. E9–21035 Filed 9–8–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2009–0465; Directorate 

Identifier 2007–NM–244–AD; Amendment 

39–16012; AD 2009–18–16] 

RIN 2120–AA64 

Airworthiness Directives; Airbus Model 

A310–203, –204, –221, –222, –304, 

–322, –324, and –325 Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), Department of 

Transportation (DOT). 

ACTION: Final rule. 

SUMMARY: We are superseding an 

existing airworthiness directive (AD) for 

the products listed above. This 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: 

DGAC [Direction Ge ́ne ́rale de l’Aviation 

Civile] France issued AD F–2005–078 [which 

corresponds to FAA AD 2006–02–06] to 

require the modification (Airbus 

modification 13023), defined in Airbus SB 

[service bulletin] A310–53–2124, to increase 

the service life of junctions of center box 

upper frame bases to upper fuselage arches. 

This structural modification falls within the 

scope of the work related to the extension of 

the service life of A310 aircraft and 

widespread fatigue damage evaluations. 

The threshold timescales for 

accomplishment of the tasks as defined in SB 

A310–53–2124 were refined and reduced. 

* * * 

* * * * * 

The unsafe condition is fatigue cracking 

of the frame foot run-outs, which could 

lead to rupture of the frame foot and 

cracking in adjacent frames and skin, 

and which could result in reduced 

structural integrity of the fuselage. We 

are issuing this AD to require actions to 

correct the unsafe condition on these 

products. 

DATES: This AD becomes effective 

October 14, 2009. 

The Director of the Federal Register 

approved the incorporation by reference 

of a certain publication listed in this AD 

as of October 14, 2009. 

ADDRESSES: You may examine the AD 

docket on the Internet at http:// 

www.regulations.gov or in person at the 

U.S. Department of Transportation, 

Docket Operations, M–30, West 

Building Ground Floor, Room W12–140, 

1200 New Jersey Avenue, SE., 

Washington, DC. 

FOR FURTHER INFORMATION CONTACT: Tom 

Stafford, Aerospace Engineer, 

International Branch, ANM–116, 

Transport Airplane Directorate, FAA, 

1601 Lind Avenue, SW., Renton, 

Washington 98055–4056; telephone 

(425) 227–1622; fax (425) 227–1149. 

SUPPLEMENTARY INFORMATION: 

Discussion 

We issued a notice of proposed 

rulemaking (NPRM) to amend 14 CFR 

part 39 to include an AD that would 

apply to the specified products. That 

NPRM was published in the Federal 

Register on June 2, 2009 (74 FR 26312), 

and proposed to supersede AD 2006– 

02–06, Amendment 39–14458 (71 FR 

3214, January 20, 2006). That NPRM 

proposed to correct an unsafe condition 

for the specified products. The MCAI 

states: 

DGAC [Direction Ge ́ne ́rale de l’Aviation 

Civile] France issued AD F–2005–078 [which 

corresponds to FAA AD 2006–02–06, 

Amendment 39–14458, 71 FR 3214, January 

20, 2006] to require the modification (Airbus 

modification 13023), defined in Airbus SB 

[service bulletin] A310–53–2124, to increase 

the service life of junctions of center box 

upper frame bases to upper fuselage arches. 

This structural modification falls within the 

scope of the work related to the extension of 

the service life of A310 aircraft and 

widespread fatigue damage evaluations. 

The threshold timescales for 

accomplishment of the tasks as defined in SB 

A310–53–2124 were refined and reduced. 

Consequently, EASA issued AD 2007–0238 

to require compliance with Revision 1 of SB 

A310–53–2124 at the reduced compliance 

times, superseding (the requirements of) 

DGAC France AD F–2005–078. Subsequently, 


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Airbus identified reference material that was 

erroneously introduced into Airbus SB 

A310–53–2124 Revision 1. As a result, the SB 

instructions could not be accomplished 

properly. Operators that tried to apply SB 

A310–53–2124 at Revision 1 had to contact 

Airbus; see also Airbus SBIT [service bulletin 

information telex] ref. 914.0135/08, dated 03 

March 2008. 

Consequently, AD 2007–0238 was revised 

to exclude reference to Airbus SB A310–53– 

2124 Revision 1 and to require 

accomplishment of the task(s) as described in 

the original SB A310–53–2124 instead, 

although retaining the reduced compliance 

times introduced by AD 2007–0238 at 

original issue. This new [EASA] AD is 

published to refer to Airbus SB A310–53– 

2124 Revision 02, the corrected version that 

is to be used to meet the requirements of this 

AD. 

The unsafe condition is fatigue cracking 

of the frame foot run-outs, which could 

lead to rupture of the frame foot and 

cracking in adjacent frames and skin, 

and which could result in reduced 

structural integrity of the fuselage. The 

required actions include inspecting by 

rotating probe for cracking of holes H1 

through H29 on frame (FR) 43 through 

46 inclusive, and inspecting holes H1 

through H29 on FR 43 through 46 

inclusive to determine the edge distance 

of the hole, and corrective actions if 

necessary. You may obtain further 

information by examining the MCAI in 

the AD docket. 

Comments 

We gave the public the opportunity to 

participate in developing this AD. We 

considered the comment received. 

Request To Remove Reference to 

Modification 13023 From Paragraph (c) 

of This AD 

Airbus requests we remove the 

reference to modification 13023 from 

paragraph (c), Applicability, of the 

NPRM. The NPRM would have applied 

to certain Airbus airplanes, except those 

on which Airbus Mandatory Service 

Bulletin A310–53–2124, Revision 02, 

dated May 22, 2008, has been 

accomplished, or those on which Airbus 

modification 13023 has been 

accomplished in production. The 

commenter, Airbus, states that 

modification 13023 is a retrofit 

modification only and was never 

embodied in production. Modification 

13023 is directly associated with Airbus 

Mandatory Service Bulletin A310–53– 

2124. 

We agree, for the reasons provided by 

the commenter. We have revised this 

final rule accordingly. 

Conclusion 

We reviewed the available data, 

including the comment received, and 

determined that air safety and the 

public interest require adopting the AD 

with the change described previously. 

We determined that this change will not 

increase the economic burden on any 

operator or increase the scope of the AD. 

Differences Between This AD and the 

MCAI or Service Information 

We have reviewed the MCAI and 

related service information and, in 

general, agree with their substance. But 

we might have found it necessary to use 

different words from those in the MCAI 

to ensure the AD is clear for U.S. 

operators and is enforceable. In making 

these changes, we do not intend to differ 

substantively from the information 

provided in the MCAI and related 

service information. 

We might also have required different 

actions in this AD from those in the 

MCAI in order to follow our FAA 

policies. Any such differences are 

highlighted in a NOTE within the AD. 

Costs of Compliance 

We estimate that this AD will affect 

about 68 products of U.S. registry. 

The actions that are required by AD 

2006–02–06 and retained in this AD 

take about 31 work-hours per product, 

at an average labor rate of $80 per work 

hour. Required parts cost about $1,730 

per product. Based on these figures, the 

estimated cost of the currently required 

actions is $4,210 per product. 

We estimate that it will take about 41 

work-hours per product to comply with 

the new basic requirements of this AD. 

The average labor rate is $80 per workhour. Required parts will cost about 

$4,400 per product. Where the service 

information lists required parts costs 

that are covered under warranty, we 

have assumed that there will be no 

charge for these costs. As we do not 

control warranty coverage for affected 

parties, some parties may incur costs 

higher than estimated here. Based on 

these figures, we estimate the cost of 

this AD to the U.S. operators to be 

$522,240, or $7,680 per product. 

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 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 this AD: 

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); and 

3. 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. 

We prepared a regulatory evaluation 

of the estimated costs to comply with 

this AD and placed it in the AD docket. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http:// 

www.regulations.gov; or in person at the 

Docket Operations office between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. The AD docket 

contains the NPRM, the regulatory 

evaluation, any comments received, and 

other information. The street address for 

the Docket Operations office (telephone 

(800) 647–5527) is in the ADDRESSES

section. Comments will be available in 

the AD docket shortly after receipt. 

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. 


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46344 Federal Register / Vol. 74, No. 173 / Wednesday, September 9, 2009 / Rules and Regulations 

§ 39.13 [Amended] 

■ 2. The FAA amends § 39.13 by 

removing Amendment 39–14458 (71 FR 

3214, January 20, 2006) and adding the 

following new AD: 

2009–18–16 Airbus: Amendment 39–16012. 

Docket No. FAA–2009–0465; Directorate 

Identifier 2007–NM–244–AD. 

Effective Date 

(a) This airworthiness directive (AD) 

becomes effective October 14, 2009. 

Affected ADs 

(b) This AD supersedes AD 2006–02–06, 

Amendment 39–14458. 

Applicability 

(c) This AD applies to Airbus Model A310– 

203, –204, –221, –222, –304, –322, –324 and 

–325 airplanes; all serial numbers; 

certificated in any category; except those 

airplanes on which Airbus Mandatory 

Service Bulletin A310–53–2124, dated April 

4, 2005, has been accomplished. 

Subject 

(d) Air Transport Association (ATA) of 

America Code 53: Fuselage. 

Reason 

(e) The mandatory continuing 

airworthiness information (MCAI) states: 

DGAC [Direction Ge ́ne ́rale de l’Aviation 

Civile] France issued AD F–2005–078 [which 

corresponds to FAA AD 2006–02–06, 

Amendment 39–14458, 71 FR 3214, January 

20, 2006] to require the modification (Airbus 

modification 13023), defined in Airbus SB 

[service bulletin] A310–53–2124, to increase 

the service life of junctions of center box 

upper frame bases to upper fuselage arches. 

This structural modification falls within the 

scope of the work related to the extension of 

the service life of A310 aircraft and 

widespread fatigue damage evaluations. 

The threshold timescales for 

accomplishment of the tasks as defined in SB 

A310–53–2124 were refined and reduced. 

Consequently, EASA issued AD 2007–0238 

to require compliance with Revision 1 of SB 

A310–53–2124 at the reduced compliance 

times, superseding (the requirements of) 

DGAC France AD F–2005–078. Subsequently, 

Airbus identified reference material that was 

erroneously introduced into Airbus SB 

A310–53–2124 Revision 1. As a result, the SB 

instructions could not be accomplished 

properly. Operators that tried to apply SB 

A310–53–2124 at Revision 1 had to contact 

Airbus; see also Airbus SBIT [service bulletin 

information telex] ref. 914.0135/08, dated 03 

March 2008. 

Consequently, AD 2007–0238 was revised 

to exclude reference to Airbus SB A310–53– 

2124 Revision 1 and to require 

accomplishment of the task(s) as described in 

the original SB A310–53–2124 instead, 

although retaining the reduced compliance 

times introduced by AD 2007–0238 at 

original issue. This new [EASA] AD is 

published to refer to Airbus SB A310–53– 

2124 Revision 02, the corrected version that 

is to be used to meet the requirements of this 

AD. 

The unsafe condition is fatigue cracking of 

the frame foot run-outs, which could lead to 

rupture of the frame foot and cracking in 

adjacent frames and skin, and which could 

result in reduced structural integrity of the 

fuselage. The required actions include 

inspecting by rotating probe for cracking of 

holes H1 through H29 on frame (FR) 43 

through 46 inclusive, and inspecting holes 

H1 through H29 on FR 43 through 46 

inclusive to determine the edge distance of 

the hole, and corrective actions if necessary. 

Requirements of This AD: Actions and 

Compliance 

(f) Unless already done, do the following 

actions. 

(1) Except for airplanes identified in 

paragraph (f)(2) of this AD, at the later of the 

times specified in paragraphs (f)(1)(i) and 

(f)(1)(ii) of this AD, accomplish inspections 

by rotating probe for cracking of holes H1 

through H29 on frame FR 43 through 46 

inclusive, and inspections of holes H1 

through H29 on FR 43 through 46 inclusive 

to determine the edge distance of the hole, 

in accordance with the Accomplishment 

Instructions of Airbus Mandatory Service 

Bulletin A310–53–2124, Revision 02, dated 

May 22, 2008 (‘‘the service bulletin’’). If no 

cracking is found and the edge distance is 

equal to or greater than the distance specified 

in the Accomplishment Instructions of the 

service bulletin, before further flight, do the 

cold expansion of the most fatigue sensitive 

fastener holes, as identified in the service 

bulletin. 

(i) Inspect at the applicable time indicated 

in Table 1 of this AD. Airbus Model A310– 

304, –322, –324, and –325 airplanes with an 

average flight time (AFT) equal to or less than 

3.17 flight hours are short range airplanes. 

Airbus Model A310–304, –322, –324, and 

–325 airplanes with an AFT exceeding 3.17 

flight hours are long range airplanes. 

(ii) Within 500 flight cycles or 800 flight 

hours after the effective date of this AD, 

whichever occurs first. 

TABLE 1—COMPLIANCE TIMES

Affected Airplanes Inspection/Modification Threshold, whichever occurs later 

Model A310–304, –322, –324 and –325 short 

range airplanes.

Prior to accumulation of 26,500 flight cycles 

or 74,300 flight hours since first flight of the 

airplane, whichever occurs first.

Within 3,000 flight cycles after the effective 

date of this AD, without exceeding 29,200 

flight cycles or 81,800 flight hours since first 

flight, whichever occurs first. 

Model A310–304, –322, –324 and –325 long 

range airplanes.

Prior to accumulation of 23,400 flight cycles 

or 117,100 flight hours since first flight of 

the airplane, whichever occurs first.

Within 3,000 flight cycles after the effective 

date of this AD, without exceeding 25,800 

flight cycles or 129,000 flight hours since 

first flight, whichever occurs first. 

Model A310–203, –204, –221, and A310–222 .. Prior to accumulation of 23,400 flight cycles 

or 46,800 flight hours since first flight of the 

airplane, whichever occurs first.

Within 3,000 flight cycles after the effective 

date of this AD, without exceeding 28,800 

flight cycles or 57,700 flight hours since first 

flight, whichever occurs first. 

Note 1: To establish the average flight time, 

take the accumulated flight time (counted 

from the take-off up to the landing) and 

divide by the number of accumulated flight 

cycles. This gives the average flight time per 

flight cycle. 

(2) For airplanes that have been modified 

before the effective date of this AD in 

accordance with Airbus Mandatory Service 

Bulletin A310–53–2124, Revision 01, dated 

May 3, 2007: Within 500 flight cycles or 800 

flight hours after the effective date of this AD, 

whichever occurs first, contact Airbus and 

follow their corrective actions. 

(3) If, during any inspection required by 

paragraph (f)(1) of this AD, any cracking is 

found or if the edge distance is less than the 

distance specified in Airbus Mandatory 

Service Bulletin A310–53–2124, Revision 02, 

dated May 22, 2008, before further flight, 

contact Airbus and follow their corrective 

actions. 

FAA AD Differences 

Note 2: This AD differs from the MCAI 

and/or service information as follows: No 

differences. 

Other FAA AD Provisions 

(g) The following provisions also apply to 

this AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, International 

Branch, Transport Airplane Directorate, 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: 

Tom Stafford, Aerospace Engineer, 

International Branch, ANM–116, Transport 

Airplane Directorate, FAA, 1601 Lind 

Avenue, SW., Renton, Washington 98055– 

4056; telephone (425) 227–1622; fax (425) 


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227–1149. Before using any approved AMOC 

on any airplane to which the AMOC applies, 

notify your principal maintenance inspector 

(PMI) or principal avionics inspector (PAI), 

as appropriate, or lacking a principal 

inspector, your local Flight Standards District 

Office. The AMOC approval letter must 

specifically reference this AD. 

(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. 

(3) Reporting Requirements: For any 

reporting requirement in this AD, under the 

provisions of the Paperwork Reduction Act, 

the Office of Management and Budget (OMB) 

has approved the information collection 

requirements and has assigned OMB Control 

Number 2120–0056. 

Related Information 

(h) Refer to MCAI European Union 

Airworthiness Directive 2008–0212, dated 

December 4, 2008; and Airbus Mandatory 

Service Bulletin A310–53–2124, Revision 02, 

dated May 22, 2008; for related information. 

Material Incorporated by Reference 

(i) You must use Airbus Mandatory Service 

Bulletin A310–53–2124, Revision 02, dated 

May 22, 2008, to do the actions required by 

this AD, unless the AD specifies otherwise. 

(1) The Director of the Federal Register 

approved the incorporation by reference of 

Airbus Service Bulletin A310–53–2124, 

Revision 02, dated May 22, 2008, under 5 

U.S.C. 552 (a) and 1 CF part 51. 

(2) For service information identified in 

this AD, contact Airbus SAS—EAW 

(Airworthiness Office), 1 Rond Point Maurice 

Bellonte, 31707 Blagnac Cedex, France; 

telephone +33 5 61 93 36 96; fax +33 5 61 

93 44 51; e-mail: account.airwortheas@airbus.com; Internet http:// 

www.airbus.com. 

(3) You may review copies of the service 

information at the FAA, Transport Airplane 

Directorate, 1601 Lind Avenue, SW., Renton, 

Washington. For information on the 

availability of this material at the FAA, call 

425–227–1221 or 425–227–1152. 

(4) You may also review copies of the 

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/ 

code_of_federal_regulations/ 

ibr_locations.html. 

Issued in Renton, Washington, on August 

24, 2009. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. E9–21147 Filed 9–8–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9456] 

RIN 1545–BI78, 1545–BI79, 1545–BI80 

Treatment of Services Under Section 

482; Allocation of Income and 

Deductions From Intangible Property; 

Apportionment of Stewardship 

Expense; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendments. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9456) that were published in the 

Federal Register on Tuesday, August 4, 

2009 (74 FR 38830) providing guidance 

regarding the treatment of controlled 

services transactions under section 482 

and the allocation of income from 

intangible property, in particular with 

respect to contributions by a controlled 

party to the value of intangible property 

owned by another controlled party. 

These final regulations modify 

regulations under section 861 

concerning stewardship expenses to be 

consistent with the changes made to the 

guidance under section 482. 

DATES: This correction is effective on 

September 9, 2009, and is applicable on 

August 4, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Carol B. Tan or Gregory A. Spring, (202) 

435–5265 for matters relating to section 

482, or Richard L. Chewning, (202) 622– 

3850 for matters relating to stewardship 

expenses (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this document are under 

sections 482, 861, 6038, and 6662 of the 

Internal Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9456) contain errors that may prove 

to be misleading and are in need of 

clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

■ Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

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 1.482–1 is amended by 

revising the last sentence of paragraph 

(d)(3)(v) to read as follows: 

§ 1.482–1 Allocation of income and 

deductions among taxpayers. 

* * * * * 

(d) * * * 

(3) * * * 

(v) * * * For guidance concerning the 

specific comparability considerations 

applicable to transfers of tangible and 

intangible property and performance of 

services, see §§ 1.482–3 through 1.482– 

6 and § 1.482–9; see also §§ 1.482–3(f), 

1.482–4(f)(4), and 1.482–9(m), dealing 

with the coordination of intangible and 

tangible property and performance of 

services rules. 

■ Par. 3. Section 1.482–6 is amended by 

revising the third sentence of paragraph 

(c)(3)(i)(B)(1) to read as follows: 

§ 1.482–6 Profit split method. 

* * * * * 

(c) * * * 

(3) * * * 

(i) * * * 

(B) * * * 

(1) * * * Thus, in cases where such 

nonroutine contributions are present, 

there normally will be an unallocated 

residual profit after the allocation of 

income described in paragraph 

(c)(3)(i)(A) of this section. * * * 

■ Par. 4. Section 1.482–8 is amended by 

revising the second sentence of 

paragraph (b) Example 10. (iv) to read as 

follows: 

§ 1.482–8 Examples of the best method 

rule. 

* * * * * 

(b) * * * 

Example 10. * * * 

(iv) * * * A functional analysis indicates 

that USSub’s activities to promote Product Y 

in year 4 are similar to activities performed 

by Agency A during years 1 through 3 under 

the contract with USSub. * * * 

* * * * * 

■ Par. 5. Section 1.482–9 is amended as 

follows: 

■ 1. The last sentence of paragraph 

(b)(8) Example 22. (i) is revised. 

■ 2. Paragraphs (b)(8) Example 23. (ii) 

second occurrence, (b)(8) Example 23. 

(iii), and (b)(8) Example 23. (iv) are 

redesignated as paragraphs (b)(8) 

Example 23. (iii), (b)(8) Example 23. 

(iv), and (b)(8) Example 23. (v). 

■ 3. The table of paragraph (e)(4) 

Example 4. (ii) is revised. 


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