Federal Register / Vol. 76, No. 207 / Wednesday, October 26, 2011 / Rules and Regulations 66181 

North Bend, OR, Southwest Oregon Rgnl, 

RNAV (GPS) Y RWY 4, Orig-A 

North Bend, OR, Southwest Oregon Rgnl, 

VOR–A, Amdt 5A 

North Bend, OR, Southwest Oregon Rgnl, 

VOR/DME–B, Amdt 4A 

Scappoose, OR, Scappoose Industrial 

Airpark, LOC/DME RWY 15, Amdt 2 

Bay City, TX, Bay City Muni, Takeoff 

Minimums and Obstacle DP, Orig 

Denton, TX, Denton Muni, ILS OR LOC RWY 

18, Amdt 9 

Devine, TX, Devine Muni, Takeoff 

Minimums and Obstacle DP, Amdt 1 

Kenedy, TX, Karnes County, RNAV (GPS) 

RWY 16, Orig 

Kenedy, TX, Karnes County, RNAV (GPS) 

RWY 34, Orig 

Kenedy, TX, Karnes County, VOR/DME–A, 

Amdt 7 

Paducah, TX, Dan E. Richards Muni, Takeoff 

Minimums and Obstacle DP, Orig 

Williamsburg, VA, Williamsburg-Jamestown, 

Takeoff Minimums and Obstacle DP, Amdt 

2 

Walla Walla, WA, Walla Walla Rgnl, NDB 

RWY 20, Amdt 6 

Milwaukee, WI, General Mitchell Intl, ILS OR 

LOC RWY 19R, Amdt 12 

Phillips, WI, Price County, Takeoff 

Minimums and Obstacle DP, Amdt 1 

Fairmont, WV, Fairmont Muni-Frankman 

Field, VOR/DME–A, Amdt 1 

[FR Doc. 2011–27371 Filed 10–25–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF COMMERCE 

Bureau of Industry and Security 

15 CFR Part 774 

The Commerce Control List 

CFR Correction 

In Title 15 of the Code of Federal 

Regulations, Parts 300–799, revised as of 

January 1, 2011, in Supplement No. 1 to 

Part 774, in ECCN 2B008, the ‘‘Items’’ 

paragraph on page 719 is revised to read 

as follows: 

Supplement No. 1 to PART 774—THE 

COMMERCE CONTROL LIST 

* * * * * 

2B008 Assemblies or Units, Specially 

Designed for Machine Tools, or 

Dimensional Inspection or Measuring 

Systems and Equipment, as Follows 

(See List of Items Controlled). 

* * * * * 

Items: 

a. Linear position feedback units (e.g., 

inductive type devices, graduated 

scales, infrared systems or ‘‘laser’’ 

systems) having an overall ‘‘accuracy’’ 

less (better) than (800 + (600 × L × 

10¥3)) nm (L equals the effective length 

in mm); 

N.B.: For ‘‘laser’’ systems see also 

2B006.b.1.c and d. 

b. Rotary position feedback units (e.g., 

inductive type devices, graduated 

scales, infrared systems or ‘‘laser’’ 

systems) having an ‘‘accuracy’’ less 

(better) than 0.00025°; 

N.B.: For ‘‘laser’’ systems see also 

2B006.b.2. 

c. ‘‘Compound rotary tables’’ and 

‘‘tilting spindles’’, capable of upgrading, 

according to the manufacturer’s 

specifications, machine tools to or above 

the levels controlled by 2B001 to 2B009. 

* * * * * 

[FR Doc. 2011–27753 Filed 10–25–11; 8:45 am] 

BILLING CODE 1505–01–D 

DEPARTMENT OF COMMERCE 

Bureau of Industry and Security 

15 CFR Part 774 

The Commerce Control List 

CFR Correction 

In Title 15 of the Code of Federal 

Regulations, Parts 300–799, revised as of 

January 1, 2011, on page 684, in 

Supplement No. 1 to Part 774, in ECCN 

1C118, the ‘‘Items’’ paragraph is revised 

to read as follows: 

Supplement No. 1 to PART 774—THE 

COMMERCE CONTROL LIST 

* * * * * 

1C118 Titanium-stabilized duplex 

stainless steel (Ti-DSS), having all of the 

following characteristics (see List of 

Items Controlled). 

* * * * * 

Items: 

a. Having all of the following 

characteristics: 

a.1. Containing 17.0–23.0 weight 

percent chromium and 4.5–7.0 weight 

percent nickel; 

a.2. Having a titanium content of 

greater than 0.10 weight percent; and 

a.3. A ferritic-austenitic 

microstructure (also referred to as a twophase microstructure) of which at least 

10 percent is austenite by volume 

(according to ASTM E–1181–87 or 

national equivalents), and 

b. Having any of the following forms: 

b.1. Ingots or bars having a size of 100 

mm or more in each dimension; 

b.2. Sheets having a width of 600 mm 

or more and a thickness of 3 mm or less; 

or 

b.3. Tubes having an outer diameter of 

600 mm or more and a wall thickness 

of 3 mm or less. 

* * * * * 

[FR Doc. 2011–27751 Filed 10–25–11; 8:45 am] 

BILLING CODE 1505–01–D 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9553] 

RIN 1545–BH90 

Disregarded Entities; Excise Taxes and 

Employment Taxes 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations. 

SUMMARY: This document contains final 

regulations relating to disregarded 

entities and 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. 

DATES: Effective Date: These regulations 

are effective on October 26, 2011. 

Applicability Date: For dates of 

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

301.7701–2(e)(5), and 301.7701–2(e)(6). 

FOR FURTHER INFORMATION CONTACT: 

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

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to the Procedure and Administration 

Regulations (26 CFR part 301) under 

section 7701 of the Internal Revenue 

Code (Code). 

Temporary regulations (TD 9462, 74 

FR 46903) and a cross-reference notice 

of proposed rulemaking (REG–116614– 

08, 74 FR 46957) were published in the 

Federal Register on September 14, 2009 

(the 2009 proposed regulations). On 

October 14, 2009, corrections to the 

temporary regulations (74 FR 52677) 

and to the cross-reference notice of 

proposed rulemaking (74 FR 52708) 

were published in the Federal Register. 

The 2009 proposed regulations clarify 

that a single-owner eligible entity that is 

disregarded as an entity separate from 

its owner for any purpose under 

§ 301.7701–2, but regarded as an entity 

for certain excise tax purposes under 

§ 301.7701–2(c)(2)(v), is treated as a 

corporation with respect to those excise 

taxes. In addition, the 2009 proposed 

regulations make conforming changes to 

the tax liability rule for disregarded 

entities in § 301.7701–2(c)(2)(iii) and the 


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