Federal Register / Vol. 76, No. 112 / Friday, June 10, 2011 / Rules and Regulations 33993 

the certification basis of the airplane, and the 

approval must specifically refer to this AD. 

An alternative method of compliance that 

provides an acceptable level of safety may be 

used for any repair required by this AD if it 

is approved by the Boeing Commercial 

Airplanes Organization Designation 

Authorization (ODA) that has been 

authorized by the Manager, Seattle ACO, to 

make those findings. 

Maintenance Program Revision 

(j) Before or concurrently with doing the 

actions required by paragraph (g) of this AD, 

or within 30 days after the effective date of 

this AD, whichever occurs later: Revise the 

maintenance program by incorporating 

airworthiness limitations (AWL) No. 28– 

AWL–18 and 28–AWL–19 in Section D of 

Section 9 (‘‘AIRWORTHINESS 

LIMITATIONS–FUEL SYSTEMS’’) of the 

Boeing 727–100/200 Airworthiness 

Limitations (AWLs) Document, D6–8766– 

AWL, Revision August 2010. The initial 

compliance time for AWL No. 28–AWL–18 is 

within 10 years after the accomplishment of 

paragraph (g) of this AD, or within 10 years 

after the effective date of this AD, whichever 

occurs later. 

No Alternative Inspections, Inspection 

Intervals, or Critical Design Configuration 

Control Limitations (CDCCLs) 

(k) After accomplishing the action 

specified in paragraph (j) of this AD, no 

alternative inspections, inspection intervals, 

or CDCCLs may be used unless the 

inspections, intervals, or CDCCLs are 

approved as an alternative method of 

compliance in accordance with the 

procedures specified in paragraph (l) of this 

AD. 

Alternative Methods of Compliance 

(AMOCs) 

(l)(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. In accordance with 14 CFR 39.19, 

send your request to your principal inspector 

or local Flight Standards District Office, as 

appropriate. If sending information directly 

to the manager of the ACO, send it to the 

attention of the person identified in the 

Related Information section of this AD. 

Information may be e-mailed to: 9-ANMSeattle-ACO-AMOC-Requests@faa.gov. 

(2) Before using any approved AMOC, 

notify your appropriate principal inspector, 

or lacking a principal inspector, the manager 

of the local flight standards district office/ 

certificate holding district office. 

(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 the 

Boeing Commercial Airplanes ODA that 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. 

Related Information 

(m) For more information about this AD, 

contact Louis Natsiopoulos, Aerospace 

Engineer, Systems and Equipment Branch, 

ANM–130S, FAA, Seattle Aircraft 

Certification Office, 1601 Lind Avenue, SW., 

Renton, Washington 98057–3356; phone: 

425–917–6478; fax: 425–917–6590; e-mail: 

elias.natsiopoulos@faa.gov. 

Material Incorporated by Reference 

(n) You must use Boeing Service Bulletin 

727–28–0131, dated August 18, 2010; and 

Section 9 of the Boeing 727–100/200 

Airworthiness Limitations (AWLs) Section 9, 

Document D6–8766–AWL, Revision August 

2010; to do the actions required by this AD, 

unless the AD specifies otherwise. ‘‘Section 

9’’ is referenced only in the List of Effective 

Pages section of the Boeing 727–100/200 

AWLs Document. 

(1) The Director of the Federal Register 

approved the incorporation by reference of 

the service information under 5 U.S.C. 552(a) 

and 1 CFR part 51. 

(2) For service information identified in 

this AD, contact Boeing Commercial 

Airplanes, Attention: Data & Services 

Management, P.O. Box 3707, MC 2H–65, 

Seattle, Washington 98124–2207; telephone 

206–544–5000, extension 1; fax 206–766– 

5680; e-mail me.boecom@boeing.com; 

Internet https://www.myboeingfleet.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. 

(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 an NARA facility, 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 May 11, 

2011. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. 2011–13652 Filed 6–9–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF STATE 

22 CFR Part 62 

[Public Notice 7500] 

RIN 1400–ZA20 

Exchange Visitor Program 

AGENCY: Department of State. 

ACTION: Notice of suspension of 

applicability of certain requirements. 

SUMMARY: The Department is 

temporarily suspending the application 

of certain requirements governing 

program status and on-campus and offcampus employment for J–1 Libyan 

students. This action is necessary to 

mitigate the adverse impact upon these 

students due to political turmoil in their 

home country. 

DATES: This action is effective June 10, 

2011, and will remain in effect until 

December 31, 2011. 

FOR FURTHER INFORMATION CONTACT: 

Nicole Deaner, Senior Advisor, Private 

Sector Exchange, 2200 C Street NW., 

SA–5, 5th Floor, Washington, DC 20522; 

e-mail JExchanges@state.gov. 

SUPPLEMENTARY INFORMATION: Recent 

political turmoil in Libya has affected 

Exchange Visitor Program college and 

university students studying in the 

United States. Many of the students 

dependent upon financial support 

originating in their home country have 

found themselves without funds. To 

ameliorate the hardship arising from 

this lack of financial support and 

facilitate these students’ continued 

studies, the Department is suspending 

the application of the full course of 

study requirement set forth at 22 CFR 

62.23(e), the application of the 

requirements governing student 

employment set forth at 22 CFR 

62.23(g), and the application of the 

duration of participation requirements 

set forth at 22 CFR 62.23(h) effective 

June 10, 2011 until December 31, 2011. 

The temporary suspension of certain 

requirements governing program status 

and on-campus and off-campus 

employment for J–1 Libyan students 

does not apply to Federal Work-Study 

jobs. 

College and university students in J– 

1 status whose means of financial 

support come from Libya and whose 

financial support has been disrupted, 

reduced, or eliminated due to turmoil in 

their home country may be authorized 

by the Responsible Officer of their 

academic institution to pursue full-time 

or part-time on-campus or off-campus 

employment. A reduction in the 

students’ academic course load may also 

be necessary due to this employment 

and accordingly, such students will be 

deemed to be in valid J–1 Exchange 

Visitor Program student status if they 

are (i) an undergraduate student and 

enrolled for not less than six semester 

hours of academic credit or its 

recognized equivalent; (ii) a graduate 

student enrolled for not less than three 

hours of academic credit or its 

recognized equivalent; (iii) a non-degree 

student actively participating on not 

less than a half-time equivalent basis in 

the prescribed course of study for which 

the student was initially authorized J–1 

student status; or (iv) a non-degree 

student actively pursuing English 

language instruction on not less than a 

half-time equivalent basis. 

Responsible officers who authorize 

on-campus or off-campus employment 

for these students should update the 

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33994 Federal Register / Vol. 76, No. 112 / Friday, June 10, 2011 / Rules and Regulations 

students’ SEVIS record by notating in 

the remarks box of their electronic 

record: ‘‘Special Student Relief work 

authorization granted until December 

31, 2011.’’ If a reduced course load is 

also authorized due to employment, the 

responsible officer should also record 

this fact in the SEVIS record comment 

box as: ‘‘reduced course load 

authorized.’’ 

The Department’s suspension of the 

application of the requirements set forth 

in 22 CFR 62.23(e), 22 CFR 62.23(g) and 

22 CFR 62.23(h) for these identified 

students will remain in effect until 

December 31, 2011. 

Dated: June 6, 2011. 

Joseph A. Ereli, 

Principal Deputy Assistant Secretary, Bureau 

of Educational and Cultural Affairs, 

Department of State. 

[FR Doc. 2011–14499 Filed 6–9–11; 8:45 am] 

BILLING CODE 4710–05–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9528] 

RIN 1545–BH32 

Alternative Simplified Credit Under 

Section 41(c)(5) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations. 

SUMMARY: This document contains final 

regulations relating to the election and 

calculation of the alternative simplified 

credit under section 41(c)(5) of the 

Internal Revenue Code (Code). The final 

regulations affect certain taxpayers 

claiming the credit under section 41. 

These final regulations implement 

changes to the credit for increasing 

research activities under section 41 

made by the Tax Relief and Health Care 

Act of 2006. 

DATES: Effective Date: These regulations 

are effective on June 9, 2011. 

Applicability Date: For dates of 

applicability, see §§ 1.41–6(j)(3), 1.41– 

8(b)(5), and 1.41–9(d). 

FOR FURTHER INFORMATION CONTACT: 

David Selig (202) 622–3040 (not a tollfree number). 

SUPPLEMENTARY INFORMATION: 

Background 

On June 17, 2008, the Treasury 

Department and the IRS published final 

and temporary regulations (TD 9401) in 

the Federal Register (73 FR 34185) 

relating to the election and calculation 

of the alternative simplified credit 

(ASC) under section 41(c)(5). The ASC 

was added by the Tax Relief and Health 

Care Act of 2006 (Public Law 109–432, 

120 Stat. 2922, December 20, 2006). A 

notice of proposed rulemaking crossreferencing the temporary regulations 

was also published in the same issue of 

the Federal Register (73 FR 34237). 

Written and electronic comments 

responding to these regulations 

(collectively, the 2008 regulations) were 

received and a public hearing was held 

on the 2008 regulations on September 

25, 2008. After consideration of the 

comments received and the statements 

made at the public hearing, the 2008 

regulations are adopted as revised by 

this Treasury decision. 

Summary of Comments and 

Explanation of Changes 

The 2008 regulations were issued 

primarily to provide guidance on the 

election and calculation of the ASC. 

Section 1.41–9T(b) of the 2008 

regulations provide that an election to 

make or revoke the provisions of the 

ASC under section 41(c)(5) must be 

made on a timely filed (including 

extensions) original return for the 

taxable year and may not be made on an 

amended return. Before the issuance of 

the 2008 regulations, identical election 

procedures existed for the alternative 

incremental research credit (AIRC) 

under § 1.41–8. The 2008 regulations 

extended these election procedures to 

the ASC under § 1.41–9T. The 2008 

regulations also provided that 

extensions of time to make or revoke the 

election for both the AIRC and the ASC 

will not be granted under § 301.9100–3. 

In the case of the AIRC, the 2008 

regulations are of limited duration as 

section 41(h)(2) provides that no 

election under section 41(c)(4) shall 

apply to taxable years beginning after 

December 31, 2008. 

Commenters stated that these 

provisions of the 2008 regulations are 

restrictive and asked that they be 

excluded from the final regulations. 

The Treasury Department and the IRS 

believe that both tax administration and 

fairness are best served by adopting the 

same election procedures for the ASC 

that are used for the AIRC under § 1.41– 

8. A taxpayer may make or revoke an 

election each taxable year by obtaining 

the consent of the Commissioner. A 

taxpayer is deemed to have requested, 

and to have been granted, the consent of 

the Commissioner to make or revoke an 

election if the taxpayer completes the 

portion of Form 6765, ‘‘Credit for 

Increasing Research Activities,’’ (or 

successor form) relating to the credit 

determined under section 41(a)(1), the 

AIRC, or the ASC, as appropriate, and 

attaches the completed form to the 

taxpayer’s timely filed (including 

extensions) original return for the year 

to which it applies. As is the case with 

a revocation of an AIRC election under 

§ 1.41–8, an ASC election under section 

41(c)(5) may not be made or revoked on 

an amended return. Consistent with this 

position, the final regulations also 

provide that an extension of time to 

make or revoke an election under 

sections 41(c)(4) and 41(c)(5) will not be 

granted under § 301.9100–3. 

One commenter suggested changing 

the ASC short taxable year rules in the 

2008 regulations to prorate short years 

by the number of days in the year 

instead of the number of months in the 

year. The Treasury Department and the 

IRS agree that calculating the ASC for 

short taxable years on a daily rather 

than a monthly basis provides a more 

accurate calculation and removes 

uncertainty as to whether and how to 

include a partial month in making the 

monthly calculation. Accordingly, the 

final regulations generally require that 

short taxable years be prorated by the 

number of days in the year instead of 

the number of months in the year for 

taxable years ending after June 9, 2011. 

Recognizing that some taxpayers may 

have already filed returns using a 

monthly calculation for a short taxable 

year, the final regulations also provide 

that returns filed for taxable years 

ending within a specified time period 

may, at the taxpayer’s option, be 

amended to reflect the daily calculation. 

Special Analyses 

It has been determined that this 

Treasury decision 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. It is hereby 

certified that these regulations will not 

have a significant economic impact on 

a substantial number of small entities. 

Although a substantial number of small 

entities may make an election under 

these regulations, any economic impact 

is minimal. This certification is based 

upon the fact that the information 

required by these regulations is already 

required to be maintained under the 

statute and current regulations. These 

regulations add little or no new burden 

to the existing requirements. 

Additionally, an election under these 

regulations generally will simplify the 

calculation of the credit and may result 

WReier-Aviles on DSKGBLS3C1PROD with RULES