3856 Federal Register / Vol. 65, No. 16 / Tuesday, January 25, 2000 / Rules and Regulations

§ 1.1374–8 Section 1374(d)(8) transactions.

* * * * *

(b) Separate determination of tax.

* * * If an S corporation makes QSub

elections under section 1361(b)(3) for a

tiered group of subsidiaries effective on

the same day, see § 1.1361–4(b)(2).

PART 301—PROCEDURE AND

ADMINISTRATION

Par. 11. The authority citation for part

301 continues to read in part as follows:

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

Par. 12. Section 301.6109–1 is

amended as follows:

1. Paragraph (i) is redesignated as

paragraph (j) and the first sentence of

newly designated paragraph (j)(1) is

amended by removing the language

‘‘paragraph (i)’’ and adding ‘‘paragraph

(j)’’ in its place.

2. A new paragraph (i) is added.

The addition reads as follows:

§ 301.6109–1 Identifying numbers.

* * * * *

(i) Special rule for qualified

subchapter S subsidiaries (QSubs)—(1)

General rule. Any entity that has an

employer identification number (EIN)

will retain that EIN if a QSub election

is made for the entity under § 1.1361–

3 or if a QSub election that was in effect

for the entity terminates under § 1.1361–

5.

(2) EIN while QSub election in effect.

Except as otherwise provided in

regulations or other published guidance,

a QSub must use the parent S

corporation’s EIN for Federal tax

purposes.

(3) EIN when QSub election

terminates. If an entity’s QSub election

terminates, it may not use the EIN of the

parent S corporation after the

termination. If the entity had an EIN

prior to becoming a QSub or obtained an

EIN while it was a QSub in accordance

with regulations or other published

guidance, the entity must use that EIN.

If the entity had no EIN, it must obtain

an EIN upon termination of the QSub

election.

(4) Effective date. The rules of this

paragraph (i) apply on January 20, 2000.

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. 14. In § 602.101, paragraph (b) is

amended by adding entries for

§§ 1.1361–3, 1.1361–5, and 1.1362–8 to

the table in numerical order to read as

follows:

§ 602.101 OMB Control numbers.

* * * * *

(b) * * *

CFR part of section where

identified and described

Current

OMB control

No.

* * * * *

1.1361–3 ................................... 1545–1590

1.1361–5 ................................... 1545–1590

* * * * *

1.1362–8 ................................... 1545–1590

* * * * *

Robert E. Wenzel,

Deputy Commissioner, Internal Revenue

Service.

Approved: January 19, 2000.

Jonathan Talisman,

Acting Assistant Secretary of the Treasury.

[FR Doc. 00–1718 Filed 1–20–00; 1:19 pm]

BILLING CODE 4830–01–U

DEPARTMENT OF THE INTERIOR

Minerals Management Service

30 CFR Parts 251, 254, and 282

RIN 1010–AC32

Outer Continental Shelf Appeals

Procedures

AGENCY: Minerals Management Service

(MMS), Interior.

ACTION: Technical amendments.

SUMMARY: This document makes

technical changes to regulations that

were published in various Federal

Register documents and are codified in

the July 1, 1999, edition of Title 30—

Minerals Resources, Parts 200–699. The

changes are necessary to make the

references to appeals procedures in

various parts of our regulations

consistent with the new MMS appeal

procedures regulations.

EFFECTIVE DATE: January 25, 2000.

FOR FURTHER INFORMATION CONTACT: Greg

Gould, (703) 787–1600.

SUPPLEMENTARY INFORMATION:

Background

These technical amendments affect all

offshore operators, lessees, and

permittees. On May 13, 1999 (64 FR

26240), MMS published final

regulations, effective the same date,

governing the appeal of orders and

decisions from MMS’s Royalty

Management and Offshore Minerals

Management Programs in 30 CFR parts

208, 241, 242, 243, 250, and 290. The

final regulations neglected to amend

several other sections of our Offshore

Minerals Management regulations in

parts 251, 254, and 282 to make them

consistent with the MMS Appeals rule.

This was an inadvertent oversight that

we are now correcting.

Need for Correction

As published, the final regulations

contain inconsistencies with the intent

of the appeals final rulemaking, which

may prove to be misleading, and are in

need of clarification.

List of Subjects

30 CFR Part 251

Continental shelf, Freedom of

information, Oil and gas exploration,

Public lands—mineral resources, Public

lands—rights-of-way, Report and

recordkeeping requirements, Research.

30 CFR Part 254

Continental shelf, Environmental

protection, Oil and gas development

and production, Oil and gas exploration,

Pipelines, Public lands—mineral

resources, Public lands—rights-of-way,

Report and recordkeeping requirements.

30 CFR Part 282

Continental shelf, Prospecting, Public

lands—mineral resources, Public

lands—rights-of-way, Report and

recordkeeping requirements, Research.

Accordingly, 30 CFR parts 251, 254,

and 282 are amended by making the

following technical amendments:

PART 251—GEOLOGICAL AND

GEOPHYSICAL (G&G) EXPLORATIONS

OF THE OUTER CONTINENTAL SHELF

1. The authority citation for part 251

continues to read as follows:

Authority: 43 U.S.C. 1331 et seq.

§ 251.10 [Amended]

2. In § 251.10, paragraph (c) is revised

to read as follows:

§ 251.10 Penalties and appeals.

* * * * *

(c) Procedures to appeal orders or

decisions MMS issues. See 30 CFR part

290 for instructions on how to appeal

any order or decision that we issue

under this part.

PART 254—OIL-SPILL RESPONSE

REQUIREMENTS FOR FACILITIES

LOCATED SEAWARD OF THE COAST

LINE

3. The authority citation for part 254

continues to read as follows:

Authority: 33 U.S.C. 1321.

§ 254.8 [Amended]

4. Section 254.8 and its title are

revised to read as follows:

Federal Register / Vol. 65, No. 16 / Tuesday, January 25, 2000 / Rules and Regulations 3857

§ 254.8 May I appeal decisions under this

part?

See 30 CFR part 290 for instructions

on how to appeal any order or decision

that we issue under this part.

PART 282—OPERATIONS IN THE

OUTER CONTINENTAL SHELF FOR

MINERALS OTHER THAN OIL, GAS,

AND SULPHUR

5. The authority citation for part 282

continues to read as follows:

Authority: 43 U.S.C. 1331 et seq.

§ 282.50 [Amended]

6. Section 282.50 is revised to read as

follows:

§ 282.50 Appeals.

See 30 CFR part 290 for instructions

on how to appeal any order or decision

that we issue under this part.

Dated: January 11, 2000.

E.P. Danenberger,

Chief, Engineering and Operations Division.

[FR Doc. 00–1675 Filed 1–24–00; 8:45 am]

BILLING CODE 4310–MR–U

POSTAL SERVICE

39 CFR Part 265

Release of Information

AGENCY: Postal Service.

ACTION: Final rule.

SUMMARY: This final rule amends the

Postal Service regulations that govern

the disclosure of information contained

in PS Form 1093, Application for Post

Office Box or Caller Service, and PS

Form 1583, Application for Delivery of

Mail Through Agent. The recorded

business name, address, and telephone

number of a post office box used for

doing or soliciting business with the

public will no longer be provided to the

general public upon request. Disclosure

to the public of information contained

in Form 1583 will continue to be

prohibited. In addition, information

from both Forms 1093 and 1583 will no

longer be made available in response to

an oral request from a law enforcement

agency engaged in a criminal

investigation. Disclosure of information

from either form also will be prohibited,

except pursuant to the order of a court

of competent jurisdiction, when the

individual customer has presented the

Postal Service with an appropriate court

order of protection.

EFFECTIVE DATE: February 24, 2000.

FOR FURTHER INFORMATION CONTACT:

Lawrence Maxwell, (202) 268–5015.

SUPPLEMENTARY INFORMATION: This final

rule adopts the change to the regulation

governing disclosure of names and

addresses of post office boxholders that

was published as a proposed rule on

August 26, 1999 (64 FR 46630). This

change repeals the provision that

authorized disclosure to the general

public, upon request, of the name,

address, and telephone number of the

holder of a post office box being used

for the purpose of doing or soliciting

business with the public. The purpose

of the change is to provide a greater

degree of privacy and security to the

growing number of small-business

owners who operate out of the home.

The background for this rulemaking was

provided in the August 26 notice and

will not be repeated here.

After consideration of the comments

made on the August 26 proposal, which

are discussed below, the Postal Service

has decided to adopt as part of this final

rule two additional changes to the

regulations governing disclosure of

information about post office

boxholders and the customers of

commercial mail receiving agencies

(CMRAs). In response to concerns for

the safety of battered individuals and

their children, stalking victims, and

other persons who consider themselves

at risk of harm if their physical location

is not kept private, the Postal Service

will further restrict disclosure of the

names and addresses of post office

boxholders and CMRA customers in the

following ways.

First, the existing provision that

authorizes disclosure in response to oral

requests of law enforcement agencies for

criminal investigations, when made

through the Inspection Service, is made

inapplicable to information concerning

post office boxholders and CMRA

customers.

Second, when the individual

boxholder has presented to the Postal

Service a protective court order,

information from neither Form 1093 nor

Form 1583 will be made available under

the existing provision that authorizes

disclosure to federal, state, or local

government agencies upon written

request. In such a case, the government

agency seeking the information must

furnish to the Postal Service an order of

a court of competent jurisdiction that

requires disclosure to the agency. The

Postal Service has already reserved the

right to withhold information about a

particular individual’s address,

including a boxholder’s address, for

sufficient reasons of personal safety, and

has provided for the submission of

protective court orders to block access

of the general public in such situations.

The present rule change respecting post

office boxholders and CMRA customers

will block access not just of the public

but also of government agencies,

including law enforcement agencies,

when there is a protective order on file,

unless the agency obtains a

countervailing court order that requires

the Postal Service to release the

information.

As revised by this rule, the

regulations that govern the disclosure of

information contained in Form 1093

and 1583 may be summarized as

follows. Information provided by a post

office boxholder on Form 1093 will not

generally be available to the public. It

will be disclosed only to a government

agency upon written certification of

official need; to an appropriate person

when needed for the service of process;

and in compliance with a subpoena,

when appropriate, or a court order.

When the boxholder is an individual, as

opposed to a business or organization, a

subpoena will not be honored—a court

order signed by a judge will be required.

In addition, copies of the 1093 will not

be disclosed except when requested by

a government agency upon written

certification of official need or in

compliance with a subpoena or court

order. When the boxholder has

submitted a court order of protection,

the Postal Service will not disclose the

boxholder’s name, address, or telephone

number pursuant to any of the foregoing

provisions, nor make available a copy of

the form, unless the requester has

obtained an order of a court of

competent jurisdiction that requires the

disclosure notwithstanding the

existence of the boxholder’s protective

order.

Information provided by a CMRA

customer on Form 1583 will not be

available to the public. It will be

disclosed only to a government agency

upon written certification of official

need or pursuant to a subpoena (only if

the CMRA customer is not an

individual) or to a court order. When

the customer has submitted a court

order of protection, however, the Postal

Service will not disclose the customer’s

name or address pursuant to these

provisions, unless the requester obtains

a court order as provided in the

foregoing paragraph.

Analysis of Comments Received

A total of 318 written comments were

received in response to the August 26

proposed rule. Nineteen of these were

from state agencies, four were from

members of Congress, two were from

public-interest organizations, and the

bulk of the remainder were from CMRA

customers and operators. Only one

commenter objected to the proposal to