Federal Register / Vol. 65, No. 15 / Monday, January 24, 2000 / Rules and Regulations 3609

(1) Prior exchanges. The taxpayer may

use a reasonable method to comply with

the following prior published guidance

to the extent such guidance relates to

section 367(b): Notice 88–71 (1988–2

C.B. 374); Notice 89–30 (1989–1 C.B.

670); and Notice 89–79 (1989–2 C.B.

392) (see § 601.601(d)(2) of this chapter).

This rule applies to section 367(b)

exchanges that occur (or occurred)

before February 23, 2000, or, if a

taxpayer makes the election described

in paragraph (a)(2) of this section, for

section 367(b) exchanges that occur (or

occurred) before the date described in

paragraph (a)(2) of this section. This

rule also applies to section 367(b)

exchanges and distributions described

in paragraph (d) of this section.

(2) Future exchanges. Section 367(b)

exchanges that occur on or after

February 23, 2000, (or, if a taxpayer

makes the election described in

paragraph (a)(2) of this section, for

section 367(b) exchanges that occur on

or after the date described in paragraph

(a)(2) of this section) are governed by

the section 367(b) regulations and, as a

result, paragraph (c)(1) of this section

shall not apply.

(d) Effect of removal of attribution

rules. To the extent that the rules under

§§ 7.367(b)–9 and 7.367(b)–10(h) of this

chapter, as in effect prior to February

23, 2000 (see 26 CFR part 1, revised as

of April 1, 1999), attributed earnings

and profits to the stock of a foreign

corporation in connection with an

exchange described in section 351, 354,

355, or 356 before February 23, 2000,

the foreign corporation shall continue to

be subject to the rules of § 7.367(b)–12

of this chapter in the event of any

subsequent exchanges and distributions

with respect to such stock,

notwithstanding the fact that such

subsequent exchange or distribution

occurs on or after the effective date

described in paragraph (a) of this

section.

§§ 1.367(b)–7 through 1.367(b)–9

[Removed]

Par. 8. Sections 1.367(b)–7 through

1.367(b)–9 are removed.

Par. 9. Section 1.381(b)–1, paragraph

(a)(1), the second sentence is amended

by removing the reference ‘‘7.367(b)–

1(e)’’ and adding ‘‘1.367(b)–2(f)’’ in its

place.

PART 7—TEMPORARY INCOME TAX

REGULATIONS UNDER THE TAX

REFORM ACT OF 1976

Par. 10. The authority citation for part

7 is amended by removing the entries

for §§ 7.367(b)–1, 7.367(b)–2, 7.367(b)–

3, 7.367(b)–4, 7.367(b)–5, 7.367(b)–6,

7.367(b)–7, 7.367(b)–8, 7.367(b)–9,

7.367(b)–10, 7.367(b)–11, and 7.367(b)–

13; and continues to read in part as

follows:

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

Par. 11. Sections 7.367(b)–1 through

7.367(b)–11 and 7.367(b)–13 are

removed as of February 23, 2000.

Par. 12. Section 7.367(b)–12 is

amended by revising paragraph (a) to

read as follows:

§ 7.367(b)–12 Subsequent treatment of

amounts attributed or included in income

(temporary).

(a) Application. This section applies

to distributions with respect to, or a

disposition of, stock—

(1) To which, in connection with an

exchange occurring before February 23,

2000, an amount has been attributed

pursuant to § 7.367(b)–9 or 7.367(b)–10

(as in effect prior to February 23, 2000;

see 26 CFR Part 1 revised as of April 1,

1999); or

(2) In respect of which, before

February 23, 2000, an amount has been

included in income or added to earnings

and profits pursuant to § 7.367(b)–7 or

7.367(b)–10 (as in effect prior to

February 23, 2000); see 26 CFR Part 1

revised as of April 1, 1999).

* * * * *

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 13. The authority citation for part

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 12. In § 602.101, paragraph (b) is

amended in the table by adding an entry

in numerical order to read as follows:

§ 602.101 OMB Control numbers.

* * * * *

(b) * * *

CFR part or section

where identified and

described

Current OMB control

No.

*****

1.367(b)–1 ................. 1545–1271

*****

John M. Dalrymple,

Acting Deputy Commissioner of Internal

Revenue.

Approved: December 22, 1999.

Jonathan Talisman,

Acting Assistant Secretary of the Treasury.

[FR Doc. 00–1377 Filed 1–21–00; 8:45 am]

BILLING CODE 4830–01–U

POSTAL SERVICE

39 CFR Part 111

Barcode Requirements for Special

Services Labels

AGENCY: Postal Service.

ACTION: Final rule.

SUMMARY: The Postal Service has

redesigned the following special

services forms and labels: PS Form

3800, Receipt for Certified Mail; PS

Form 3813–P, Receipt for Insured

Mail—Domestic—International; PS

Form 8099, Receipt for Recorded

Delivery; Label 200, Registered Mail;

and PS Form 3804, Return Receipt for

Merchandise. In addition to the current

Optical Character Reader font on the

labels, the Postal Service is placing

formatted barcodes. The USS–128

Subset A format barcode will be used on

all USPS-printed retail labels for

insured mail, recorded delivery mail,

and registered mail. The USS Code 128

Subset C format will be used on all

USPS-printed retail labels for certified

mail and return receipt for merchandise.

Customer-generated labels for these

services will be either USS Code 128 or

USS I 2 of 5 barcode format. Vendors

and mailers preparing customergenerated labels will be required to

comply with these requirements for

special service labels by June 10, 2000.

This final rule sets forth the new

Domestic Mail Manual (DMM) and

International Mail Manual (IMM)

language.

DATES: Effective January 24, 2000. All

parties must comply with this final rule

by June 10, 2000.

FOR FURTHER INFORMATION CONTACT:

Mary Shriver, (202) 268–6554.

SUPPLEMENTARY INFORMATION: On

October 6, 1999, the Postal Service

published in the Federal Register a

proposed rule seeking public comment

on a proposal to require barcodes on

special services labels. The Postal

Service received responses from mailers

offering comments, but only on the

technical specifications in the proposed

rule. Five comments were submitted on

label dimensions and sizes, four

concerned printing specifics, two

expressed uncertainty about the

required label stock, nine inquired on

barcode specifics, and three sought

clarification of compliance procedures.

In order to address the highly specific

nature of comments received regarding

the technical specifications of barcodes

for the new special services labels, the

Postal Service is responding to each

respondent’s comments or concerns

individually by letter.

3610 Federal Register / Vol. 65, No. 15 / Monday, January 24, 2000 / Rules and Regulations

This final rule gives notice of

classification changes to implement

barcoded special services labels. The

Postal Service has invested in an

information technology infrastructure

that includes the capability to scan

barcodes upon delivery. To maximize

the cost-effectiveness of this

infrastructure and to achieve longstanding goals for improved customer

information management, the Postal

Service has implemented a barcode

system for specific special services like

the one for Delivery Confirmation and

Signature Confirmation services. The

affected special services include

certified mail, insured mail, recorded

delivery mail, registered mail, and

return receipt for merchandise. The

infrastructure will be used as part of the

Postal Service plan to optically scan and

electronically store recipient signatures.

The new retail label deployment for

these special services began in January

2000.

Barcodes on special services labels

will be scanned at acceptance and at

delivery, and an electronic record will

be created for each mailpiece. If the

customer is not home to sign for

delivery, the carrier will leave a PS

Form 3849, Delivery Notification/

Reminder/Receipt, to inform the

customer that a mailpiece is waiting for

pickup at the local office. The barcoded

mailpiece will be scanned as an

attempted delivery.

Mailers may use either of these

special services label options:

a. USPS-printed forms obtained from a post

office at no charge.

b. Privately printed forms that are nearly

identical in design to USPS-printed special

services forms (as authorized by USPS).

Privately printed barcoded labels must meet

the requirements in Publication 109, Special

Services Technical Guide.

Vendors or producers of privately

printed labels will need to receive

certification of their labels from the

National Customer Support Center

(NCSC), as described in Publication 109.

To receive certification, a vendor or

label producer must supply for

evaluation and approval a sample that

includes 20 barcoded labels generated

by each printing process or printing

device to be used. The sample is sent to:

Barcode Certification, National

Customer Support Center, 6060 Primacy

Parkway Ste 201, Memphis TN 38188–

0001.

In the event that barcode print quality

falls out of tolerance on privately

printed labels after approval has been

granted, the vendor or label producer

will be contacted by USPS, and an effort

will be made to jointly resolve the

problem. Should circumstances warrant,

the printing and use of mailer-printed

labels may be discontinued until a

vendor or label producer’s printer(s) is

re-certified.

Publication 109, Special Services

Technical Guide, has been created to

provide greater detail for label

specifications, barcode symbology, label

certification, and service type codes,

instead of adding such specifications to

the DMM, as proposed October 6, 1999.

Publication 109 has been developed to

provide mailers with a handbook

containing detailed information on how

to produce their own special services

barcoded labels. Private printers

producing special services labels must

adhere to the standards set forth by the

U.S. Postal Service and found in

Publication 109.

For the reasons discussed above, the

Postal Service is not amending the

DMM with respect to the technical

specifications included in the October 6

proposed rule. Instead, the Postal

Service hereby adopts the following

amendments to the Domestic Mail

Manual and International Mail Manual

(IMM), which are incorporated by

reference in the Code of Federal

Regulations (see 39 CFR Part 111).

PART 111—[AMENDED]

1. The authority citation for 39 CFR

Part 111 continues to read as follows:

Authority: 5 U.S.C. 552(a), 39 U.S.C. 101,

401, 403, 404, 414, 3001–3011, 3201–3219,

3403–3406, 3621, 3626, 5001.

2. Amend the following sections of

the Domestic Mail Manual (DMM) as set

forth below:

S SPECIAL SERVICES

* * * * *

S900 Special Postal Services

S910 Security and Accountability

S911 Registered Mail

* * * * *

3.0 MAILING

* * * * *

3.4 Label 200

(Amend 3.4 to include new barcode

requirements to read as follows:)

Registered mail must bear a barcoded

red Label 200 (see Exhibit 3.4). The

label must be placed above the delivery

address and to the right of the return

address, or to the left of the delivery

address on parcels. Any large-volume

mailer can obtain Label 200 in rolls of

100.

ER24JA00.000

(Redesignate current 3.5 through 3.9

as 3.6 through 3.10. Insert new 3.5 to

read as follows:)

3.5 Privately Printed Label 200

If authorized, a mailer may use a

privately printed Label 200, Registered

Mail, for domestic mail only. Privately

printed labels must be nearly identical

in design and color to the USPS form,

with a barcode and human-readable

numbers that meet USPS specifications

in Publication 109. A minimum of three

preproduction samples must be

submitted to the business mail entry

manager serving the mailer’s location

for review by the mailpiece design

analyst. Once approved, the mailer must

print sample labels with barcodes to be

certified under the technical

requirements in Publication 109.

* * * * *

S912 Certified Mail

* * * * *

2.0 MAILING

* * * * *

2.3 Form 3800

(Amend 2.3 to include barcode

requirements to read as follows:)

Certified mail must bear a barcoded

green Form 3800, Receipt for Certified

Mail (see Exhibit 2.3). The label part of

the form must be placed above the

delivery address and to the right of the

return address, or to the left of the

delivery address on parcels.

Federal Register / Vol. 65, No. 15 / Monday, January 24, 2000 / Rules and Regulations 3611

2.4 Privately Printed Form 3800

(Amend 2.4 by adding requirements

for privately printed Form 3800 to read

as follows:)

If authorized, a mailer may use a

privately printed Form 3800, Receipt for

Certified Mail. The privately printed

form must be nearly identical in design,

color, and fluorescent properties to the

USPS form with a barcode and human

readable numbers that meet the USPS

specifications in Publication 109. A

minimum of three preproduction

samples must be submitted to the

business mail entry manager serving the

mailer’s location for review by the

mailpiece design analyst. Once

approved, the mailer must print sample

labels with barcodes to be certified

under the technical requirements in

Publication 109.

* * * * *

S913 Insured Mail

* * * * *

2.0 MAILING

* * * * *

2.3 Markings and Use of Form 3813–

P

The treatment of parcels is

determined by the insurance amount:

a. Insured for $50 or less: Each parcel

must be stamped on the address side

with an elliptical insured marking as

shown in Exhibit 2.3. This marking

must be placed above the delivery

address and to the right of the return

address.

b. Insured for more than $50: Each

parcel must have barcoded Form 3813–

P, Receipt for Insured Mail, shown in

Exhibit 2.3, affixed above the delivery

address and to the right of the return

address. Form 3813–P must not be used

for parcels insured for $50 or less.

c. All insured parcels, regardless of

insurance amount, must be postmarked

unless a postage meter stamp or permit

imprint is used to pay postage.

Exhibit 2.3 Insurance Endorsements,

Form 3813–P

3612 Federal Register / Vol. 65, No. 15 / Monday, January 24, 2000 / Rules and Regulations

2.4 Privately Printed Form 3813–P

(Amend 2.4 by adding requirements

for privately printed Form 3813–P to

read as follows:)

If authorized, a mailer may use a

privately printed Form 3813–P, Receipt

for Insured Mail, for domestic mail only.

The privately printed form must be

nearly identical in design and color to

the USPS form with a barcode and

human readable numbers that meet the

USPS specifications in Publication 109.

A minimum of three preproduction

samples must be submitted to the

business mail entry manager serving the

mailer’s location for review by the

mailpiece design analyst. Once

approved, the mailer must print sample

labels with barcodes to be certified

under the technical requirements in

Publication 109.

* * * * *

S917 Return Receipt for Merchandise

1.0 BASIC INFORMATION

(Delete 1.4 and 1.5. Renumber 1.6 as

1.4.)

* * * * *

2.0 MAILING

(Add new 2.4 and 2.5. Renumber

current 2.4 as 2.6.)

2.4 Form 3804

Return receipt for merchandise mail

must bear a barcoded brown Form 3804

(see Exhibit 2.4). The label part of the

form and the endorsement ‘‘Return

Receipt Requested’’ must be placed

above the delivery address and to the

right of the return address, or to the left

of the delivery address on parcels.

Federal Register / Vol. 65, No. 15 / Monday, January 24, 2000 / Rules and Regulations 3613

2.5 Privately Printed Form 3804

If authorized, a mailer may use a

privately printed Form 3804, Return

Receipt for Merchandise. The privately

printed form must be nearly identical in

design and color to the USPS form with

a barcode and human readable numbers

that meet the USPS specifications in

Publication 109. A minimum of three

preproduction samples must be

submitted to the business mail entry

manager serving the mailer’s location

for review by the mailpiece design

analyst. Once approved, the mailer must

print sample labels with barcodes to be

certified under the technical

requirements in Publication 109.

* * * * *

S921 Collect on Delivery (COD) Mail

* * * * *

2.0 COD FORMS

2.1 Availability and Conditions

(Amend 2.1 by adding reference to the

barcode requirements to read as

follows:)

Mailers must complete barcoded

Form 3816, COD Mailing and Delivery

Receipt (see Exhibit 2.1), and attach it

either above the delivery address and to

the right of the return address, or to the

left of the delivery address on parcels.

If more than three articles are sent at a

time, the mailer may use Form 3816–

AS, COD Mailing and Delivery Receipt.

(Add new Exhibit 2.1:)

Exhibit 2.1 Form 3816, COD Mailing

and Delivery Receipt

(Label will appear in DMM.)

* * * * *

3.0 MAILING

* * * * *

(Amend title of 3.2 to read as follows:)

3.2 Numbering for Large Volumes

(Revise 3.2 to read as follows:)

A mailer who regularly mails a large

volume of COD mail must ensure that a

unique COD number is used for each

article mailed.

PART 20—[AMENDED]

1. The authority citation for 39 CFR

part 20 continues to read as follows:

Authority: 5 U.S.C. 552(a); 39 U.S.C. 401,

404, 407, 408.

2. Amend the following sections of

the International Mail Manual (IMM) as

set forth below:

Chapter 3 Special Services

* * * * *

320 Insurance

* * * * *

324 Processing Requests

324.1 Mailing Receipt and Insurance

Number

(Amend heading and text of 324.11 to

read as follows:)

324.11 General Use

All international parcels must be

numbered. PS Form 3813–P, Receipt for

Insured Mail—Domestic-International

(label), provides a numbered insurance

label for the parcel and an identically

numbered mailing receipt for the

sender. The receipt is issued to the

sender as proof of mailing and proof of

payment of insurance fee. For volume

mailers, use PS Form 3877, Firm

Mailing Book for Accountable Mail, as

sender’s receipt. Only labels printed by

the Postal Service may be used on

international insured mail.

* * * * *

330 Registered Mail

* * * * *

334 Processing Requests

334.1 Mailing Receipt and Registration

Number

(Amend heading and text of 334.11 to

read as follows:)

334.11 General Use

A receipt is issued for registered mail

when it is accepted. For individual

transactions, PS Form 3806, Receipt for

Registered Mail, is used. When an

average of three or more items are

presented for registration at one time,

PS Form 3877, Firm Mailing Book for

Accountable Mail, may be used (see

DMM S911.3.8). The registered number

is determined by Label 200, Registered

Mail, a preprinted, self-adhesive label

with a number series of nine digits

preceded by a Service Type Code of two

alpha characters and followed by the

Country Code of two alpha characters

‘‘US.’’ Only labels printed by the Postal

3614 Federal Register / Vol. 65, No. 15 / Monday, January 24, 2000 / Rules and Regulations

Service may be used on international

registered mail.

* * * * *

385 Recorded Delivery

* * * * *

385.4 Processing Requests

(Amend heading and text of 385.41 to

read as follows:)

385.41 General Use

PS Form 8099, Receipt for Recorded

Delivery, is used for recorded delivery.

Only labels printed by the Postal

Service may be used on recorded

delivery mail.

* * * * *

Stanley F. Mires,

Chief Counsel, Legislative.

[FR Doc. 00–1570 Filed 1–21–00; 8:45 am]

BILLING CODE 7710–12–P

FEDERAL COMMUNICATIONS

COMMISSION

47 CFR Part 25

[IB Docket No. 96–111; FCC 99–325]

Common Carrier Services: Satellite

Communications—Earth Stations

Operating with Non-U.S. Licensed

Space Stations; Application

Requirements

AGENCY: Federal Communications

Commission.

ACTION: Final rule; announcement of

effective date.

SUMMARY: This document announces the

effective date of rules published in the

Federal Register on November 15, 1999.

They related to application

requirements for earth stations

communicating with non-U.S. licensed

space stations.

EFFECTIVE DATES: The amendments to 47

CFR 25.137 published at 64 FR 61791

became effective on December 22, 1999.

FOR FURTHER INFORMATION CONTACT:

Steven Spaeth, International Bureau,

(202) 418–1539.

SUPPLEMENTARY INFORMATION: 

1. On October 29, 1999, the

Commission released a First Order on

Reconsideration, a summary of which

was published in the Federal Register.

See 64 FR 61791, November 15, 1999.

The First Order on Reconsideration

streamlined the process established in

the Commission’s 1997 DISCO II Order,

by which non-U.S. licensed fixedsatellites providing service in the

conventional C-and Ku-bands may serve

the U.S. market. Because the

amendments to 47 CFR 25.137 imposed

modified information collection

requirements, the amendments could

not become effective until approved by

the Office of Management and Budget

(‘‘OMB’’), and no sooner than December

15, 1999. OMB approved these

amendments on December 22, 1999.

2. The Federal Register summary

stated that the Commission would

publish a document announcing the

effective date of the rule changes

requiring OMB approval. The

amendments to 47 CFR 25.137 became

effective on December 22, 1999. This

publication satisfies the statement that

the Commission would publish a

document announcing the effective date

of the rule changes requiring OMB

approval.

List of Subjects in 47 CFR Part 25

Satellites.

Federal Communications Commission.

Magalie Roman Salas,

Secretary.

[FR Doc. 00–1619 Filed 1–21–00; 8:45 am]

BILLING CODE 6712–01–P