49354 Federal Register / Vol. 74, No. 186 / Monday, September 28, 2009 / Proposed Rules 

cycles or more, AD 2005–20–30 requires 

accomplishing the inspections in accordance 

with Boeing Service Bulletin 747–53A2349, 

Revision 2, dated April 3, 2003; and AD 

2006–05–02 requires accomplishing the 

inspections in accordance with Boeing Alert 

Service Bulletin 747–53A2500, dated 

December 21, 2004. 

Exceptions to the Service Bulletin 

(k) If any crack is found during any 

inspection required by this AD, and Boeing 

Alert Service Bulletin 747–53A2785, dated 

February 12, 2009, 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 (m) of this AD. 

(l) Where Boeing Alert Service Bulletin 

747–53A2785, dated February 12, 2009, 

specifies a compliance time ‘‘after the date on 

this service bulletin,’’ this AD requires 

compliance within the specified compliance 

time after the effective date of this AD. 

Alternative Methods of Compliance 

(AMOCs) 

(m)(1) The Manager, Seattle (ACO), 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: 

Ivan Li, Aerospace Engineer, Airframe 

Branch, ANM–120S, FAA, Seattle Aircraft 

Certification Office, 1601 Lind Avenue, SW., 

Renton, Washington 98057–3356; telephone 

(425) 917–6437; fax (425) 917–6590. Or, email information to 9-ANM-Seattle-ACOAMOC-Requests@faa.gov. 

(2) To request a different method of 

compliance or a different compliance time 

for this AD, follow the procedures in 14 CFR 

39.19. 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. 

(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 an 

Authorized Representative for the Boeing 

Commercial Airplanes Delegation Option 

Authorization Organization who 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. 

Issued in Renton, Washington, on 

September 18, 2009. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. E9–23294 Filed 9–25–09; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[REG–108045–08] 

RIN 1545–BI44 

Definition of Omission From Gross 

Income 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: This document contains 

proposed regulations defining an 

omission from gross income for 

purposes of the six-year minimum 

period for assessment of tax attributable 

to partnership items and the six-year 

period for assessing tax. The regulations 

resolve a continuing issue as to whether 

an overstatement of basis in a sold asset 

results in an omission from gross 

income. The regulations will affect any 

taxpayer who overstates basis in a sold 

asset creating an omission from gross 

income exceeding twenty-five percent of 

the income stated in the return. The text 

of the temporary regulations published 

in the Rules and Regulations section of 

this issue of the Federal Register also 

serves as the text of these proposed 

regulations. This document also 

provides notice of a public hearing on 

these proposed and temporary 

regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by December 28, 2009. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–108045–08), room 

5205, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to: CC:PA:LPD:PR (REG–108045– 

08), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–108045– 

08). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

William A. Heard, III at (202) 622–4570; 

concerning submissions of comments 

and requests for a public hearing, 

Richard.A.Hurst@irscounsel.treas.gov, 

(202) 622–7180 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend the 

Procedure and Administration 

Regulations (26 CFR part 301) relating to 

sections 6229(c)(2) and 6501(e). The text 

of those regulations also serves as the 

text of these proposed regulations. The 

preamble to the temporary regulations 

explains the amendments. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

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

to these regulations and because these 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Internal Revenue 

Code, these regulations have been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on their 

impact on small business. 

Comments and Requests for a Public 

Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and eight (8) 

copies) or electronic comments that are 

submitted timely to the IRS. The IRS 

and the Treasury Department request 

comments on the substance of the 

proposed regulations, as well as on the 

clarity of the proposed rules and how 

they can be made easier to understand. 

All public comments will be made 

available for public inspection and 

copying. A public hearing will be 

scheduled if requested in writing by any 

person that timely submits comments. If 

a public hearing is scheduled, notice of 

the date, time, and place for the public 

hearing will be published in the Federal 

Register. 

Drafting Information 

The principal author of these 

regulations is William A. Heard III of 

the Office of the Associate Chief 

Counsel (Procedure and 

Administration). 

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 DSKGBLS3C1PROD with PROPOSALS
Federal Register / Vol. 74, No. 186 / Monday, September 28, 2009 / Proposed Rules 49355 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR Part 301 is 

proposed to be amended as follows: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

Paragraph 1. The authority citation 

for part 301 is amended by adding the 

entry in numerical order to read in part 

as follows: 

Authority: 26 U.S.C. 7805 * * * 

Section 301.6229(c)(2)–1 is also issued 

under 26 U.S.C. 6230(k). * * * 

Par. 2. Section 301.6229(c)(2)–1 is 

added to read as follows: 

§ 301.6229(c)(2)–1 Substantial omission of 

income. 

[The text of § 301.6229(c)(2)–1 is the 

same as the text of § 301.6229(c)(2)–1T 

published elsewhere in this issue of the 

Federal Register]. 

Par. 3. Section 301.6501(e)–1 is added 

to read as follows: 

§ 301.6501(e)–1 Omission from return. 

[The text of § 301.6501(e)–1 is the 

same as the text of § 301.6501(e)–1T 

published elsewhere in this issue of the 

Federal Register]. 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E9–23423 Filed 9–24–09; 4:15 pm] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 151 

46 CFR Part 162 

[USCG–2001–10486] 

RIN 1625–AA32 

Standards for Living Organisms in 

Ships’ Ballast Water Discharged in 

U.S. Waters 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of public meetings. 

SUMMARY: This notice provides the times 

and locations of the first four of six 

public meetings which will be held by 

the Coast Guard (USCG) regarding the 

Notice of Proposed Rulemaking (NPRM) 

entitled ‘‘Standards for Living 

Organisms in Ships’ Ballast Water 

Discharged in U.S. Waters’’ that 

published in the Federal Register on 

Friday, August 28, 2009. 

DATES: Public meetings will be held in 

the Seattle, WA (September 28, 2009), 

New Orleans, LA (September 30, 2009), 

Chicago, IL (October 2, 2009), 

Washington, DC (October 8, 2009), 

Oakland, CA (October 27, 2009), and 

New York, NY (October 29, 2009) areas 

to provide opportunities for oral 

comments. The comment period for the 

NPRM closes on November 27, 2009. All 

comments and related material 

submitted after a meeting must either be 

submitted to our online docket via 

http://www.regulations.gov on or before 

November 27, 2009 or reach the Docket 

Management Facility by that date. 

ADDRESSES: The dates and locations of 

the first four public meetings are 

provided in the following table. All 

meetings will be held from 9 a.m. until 

4 p.m. local time unless otherwise 

noted. The meetings may conclude 

before the allotted time if all matters of 

discussion have been addressed. 

Date Location Phone 

09/28/2009 ................... Hotel 1000 Seattle, 1000 First Avenue, Seattle, WA 98104 ............................................................ 206–957–1000. 

09/30/2009 ................... Hotel Monteleone, 214 Rue Royal, New Orleans, LA 70130 .......................................................... 866–338–4684. 

10/02/2009 ................... Hilton Garden Inn Chicago Downtown/Magnificent Mile, 10 E. Grand Avenue, Chicago, IL 60611 312–595–0000. 

10/08/2009 ................... U.S. Environmental Protection Agency, 1201 Constitution Ave., NW., Washington, DC 20460 ..... 202–564–9545. 

10/27/2009 ................... TBD, Oakland, CA ............................................................................................................................ TBD. 

10/29/2009 ................... TBD, New York, NY .......................................................................................................................... TBD. 

You may submit written comments 

identified by docket number USCG– 

2001–10486 before or after the meeting 

using any one of the following methods: 

(1) Federal eRulemaking Portal: 

http://www.regulations.gov. 

(2) Fax: 202–493–2251. 

(3) Mail: Docket Management Facility 

(M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue, SE., Washington, DC 20590– 

0001. 

(4) Hand delivery: Same as mail 

address above, between 9 a.m. and 5 

p.m., Monday through Friday, except 

Federal holidays. The telephone number 

is 202–366–9329. 

To avoid duplication, please use only 

one of these four methods. Our online 

docket for this rulemaking is available 

on the Internet at http:// 

www.regulations.gov under docket 

number USCG–2001–10486. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this proposed 

rulemaking, call or e-mail Mr. John 

Morris, Project Manager, Environmental 

Standards Division, U.S. Coast Guard 

Headquarters, telephone 202–372–1433, 

e-mail: John.C.Morris@uscg.mil. If you 

have questions on viewing or submitting 

material to the docket, call Ms. Renee V. 

Wright, Program Manager, Docket 

Operations, telephone 202–366–9826. 

SUPPLEMENTARY INFORMATION: The Coast 

Guard published a Notice of Proposed 

Rulemaking (NPRM) in the Federal 

Register on Friday, August 28, 2009 (74 

FR 44632), entitled ‘‘Standards for 

Living Organisms in Ships’ Ballast 

Water Discharged in U.S. Waters.’’ In it, 

we stated our intention to hold public 

meetings, and to publish a notice with 

additional details regarding those public 

meetings as soon as the information was 

available. 74 FR 44632. On Monday, 

September 14, 2009, we published a 

Notice of Public Meeting to inform the 

public of the date for each public 

meeting, as well as the city in which 

those meetings will be held. 74 FR 

46964. That notice also stated that 

additional notice(s) would be published 

in the Federal Register as specific 

locations and details for these meetings 

were finalized. On Tuesday, September 

22, 2009, we published a Notice of 

Public Meeting with the specific 

locations and details for the first two of 

the six public meetings. 74 FR 48190. 

This notice provides those details for 

the second two public meetings and 

restates the information for the first two 

public meetings. Those details are as 

follows: 

Date Location Phone 

09/28/2009 ................... Hotel 1000 Seattle, 1000 First Avenue, Seattle, WA 98104 ............................................................ 206–957–1000. 


CPrice-Sewell on DSKGBLS3C1PROD with PROPOSALS