78906 Federal Register / Vol. 81, No. 218 / Thursday, November 10, 2016 / Rules and Regulations 

notice of proposed rulemaking (NPRM), 

(81 FR 58417) Docket No. FAA–2016– 

8828, to modify Class E airspace 

extending upward from 700 feet above 

the surface at Levelland Municipal 

Airport, Levelland, TX; Wilbarger 

County Airport, Vernon, TX; and 

Winters Municipal Airport, Winters, 

TX. Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received. 

Class E airspace designations are 

published in paragraph 6005 of FAA 

Order 7400.11A, dated August 3, 2016, 

and effective September 15, 2016, which 

is incorporated by reference in 14 CFR 

71.1. The Class E airspace designations 

listed in this document will be 

published subsequently in the Order. 

Availability and Summary of 

Documents for Incorporation by 

Reference 

This document amends FAA Order 

7400.11A, Airspace Designations and 

Reporting Points, dated August 3, 2016, 

and effective September 15, 2016. FAA 

Order 7400.11A is publicly available as 

listed in the ADDRESSES section of this 

document. FAA Order 7400.11A lists 

Class A, B, C, D, and E airspace areas, 

air traffic service routes, and reporting 

points. 

The Rule 

This amendment to Title 14, Code of 

Federal Regulations (14 CFR) part 71 

modifies Class E airspace extending 

upward from 700 feet above the surface 

at the following airports: 

Within a 6.6-mile radius (decreased 

from a 6.7-mile radius) of Levelland 

Municipal Airport, Levelland, TX, 

and updating the geographic 

coordinates of the airport to coincide 

with the FAA’s aeronautical database; 

Within a 6.6-mile radius (decreased 

from a 7-mile radius) of Wilbarger 

County Airport, Vernon, TX, and 

updating the geographic coordinates 

of the airport to coincide with the 

FAA’s aeronautical database; 

And within a 6.6-mile radius (increased 

from a 6.3-mile radius) of Winters 

Municipal Airport, Winters, TX, with 

an extension to the north of the 

airport from the 6.6-mile radius to 9.3 

miles, and with a new extension to 

the south of the airport from the 6.6- 

mile radius to 9.6 miles. 

Airspace reconfiguration is necessary 

due to the decommissioning of NDBs, 

cancellation of NDB approaches, and 

implementation of RNAV procedures at 

the above airports for the safety and 

management of the standard instrument 

approach procedures for IFR operations 

at the airports. 

Regulatory Notices and Analyses 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current, is non-controversial and 

unlikely to result in adverse or negative 

comments. It, therefore: (1) Is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that only affects air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, does not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5.a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

Lists of Subjects in 14 CFR Part 71: 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of the Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(f), 106(g); 40103, 

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.11A, 

Airspace Designations and Reporting 

Points, dated August 3, 2016, and 

effective September 15, 2016, is 

amended as follows: 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

ASW TX E5 Levelland, TX [Amended] 

Levelland Municipal, TX 

(Lat. 33°33′09′′ N., long. 102°22′21′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.6-mile 

radius of Levelland Municipal Airport. 

* * * * * 

ASW TX E5 Vernon, TX [Amended] 

Wilbarger County Airport, TX 

(Lat. 34°13′32′′ N., long. 99°17′02′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.6-mile 

radius of Wilbarger County Airport. 

* * * * * 

ASW TX E5 Winters, TX [Amended] 

Winters Municipal Airport, TX 

(Lat. 31°56′50′′ N., long. 99°59′09′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.6-mile 

radius of Winters Municipal Airport, and 1 

mile each side of the 352° bearing from the 

airport extending from the 6.6-mile radius to 

9.3 miles north of the airport, and within 2 

miles each side of the 180° bearing from the 

airport from the 6.6-mile radius to 9.6 miles 

south of the airport. 

Issued in Fort Worth, Texas, on November 

2, 2016. 

Walter Tweedy, 

Acting Manager, Operations Support Group, 

ATO Central Service Center. 

[FR Doc. 2016–27091 Filed 11–9–16; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2016–4172; Airspace 

Docket No. 16–ASW–7] 

Amendment of Class E Airspace for 

the Following Arkansas Towns; 

Blytheville, AR; Brinkley, AR; 

Clarksville, AR; and DeQueen, AR 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action modifies Class E 

airspace extending upward from 700 

feet above the surface at Arkansas 

International Airport, Blytheville, AR; 

Blytheville Municipal Airport, 

Blytheville, AR; Frank Federer 

Memorial Airport, Brinkley, AR; 

Clarksville Municipal Airport, 

Clarksville, AR; and J. Lynn Helms 

Sevier County Airport, De Queen, AR. 

Decommissioning of non-directional 

radio beacons (NDBs), cancellation of 


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Federal Register / Vol. 81, No. 218 / Thursday, November 10, 2016 / Rules and Regulations 78907 

NDB approaches, and implementation 

of area navigation (RNAV) procedures 

have made this action necessary for the 

safety and management of Instrument 

Flight Rules (IFR) operations at the 

above airports. This action also updates 

the name of Arkansas International 

Airport, and the geographic coordinates 

for Arkansas International Airport, 

Blytheville Municipal Airport, and 

Clarksville Municipal Airport, to 

coincide with the FAA’s aeronautical 

database. 

DATES: Effective 0901 UTC, March 2, 

2017. The Director of the Federal 

Register approves this incorporation by 

reference action under Title 1, Code of 

Federal Regulations, part 51, subject to 

the annual revision of FAA Order 

7400.11 and publication of conforming 

amendments. 

ADDRESSES: FAA Order 7400.11A, 

Airspace Designations and Reporting 

Points, and subsequent amendments can 

be viewed online at http://www.faa.gov/ 

air_traffic/publications/. For further 

information, you can contact the 

Airspace Policy Group, Federal Aviation 

Administration, 800 Independence 

Avenue SW., Washington, DC, 20591; 

telephone: 202–267–8783. The Order is 

also available for inspection at the 

National Archives and Records 

Administration (NARA). For 

information on the availability of FAA 

Order 7400.11A at NARA, call 202–741– 

6030, or go to http://www.archives.gov/ 

federal_register/code_of_federalregulations/ibr_locations.html. 

FAA Order 7400.11A, Airspace 

Designations and Reporting Points, is 

published yearly and effective on 

September 15. 

FOR FURTHER INFORMATION CONTACT: 

Jeffrey Claypool, Federal Aviation 

Administration, Operations Support 

Group, Central Service Center, 10101 

Hillwood Parkway, Fort Worth, TX, 

76177; telephone (817) 222–5711. 

SUPPLEMENTARY INFORMATION: 

Authority for This Rulemaking 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. This rulemaking is 

promulgated under the authority 

described in Subtitle VII, Part A, 

Subpart I, Section 40103. Under that 

section, the FAA is charged with 

prescribing regulations to assign the use 

of airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it amends 

Class E airspace at Arkansas 

International Airport, Blytheville, AR; 

Blytheville Municipal Airport, 

Blytheville, AR; Frank Federer 

Memorial Airport, Brinkley, AR; 

Clarksville Municipal Airport, 

Clarksville, AR; and J. Lynn Helms 

Sevier County Airport, De Queen, AR. 

History 

On May 3, 2016, the FAA published 

in the Federal Register a notice of 

proposed rulemaking (NPRM), (81 FR 

26505) Docket No. FAA–2016–4172, to 

modify Class E airspace at Arkansas 

International Airport, Blytheville, AR; 

Blytheville Municipal Airport, 

Blytheville, AR; Frank Federer 

Memorial Airport, Brinkley, AR; 

Clarksville Municipal Airport, 

Clarksville, AR; and J. Lynn Helms 

Sevier County Airport, De Queen, AR. 

Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received. 

Class E airspace designations are 

published in paragraph 6005 of FAA 

Order 7400.11A, dated August 3, 2016, 

and effective September 15, 2016, which 

is incorporated by reference in 14 CFR 

part 71.1. The Class E airspace 

designation listed in this document will 

be published subsequently in the Order. 

Availability and Summary of 

Documents for Incorporation by 

Reference 

This document amends FAA Order 

7400.11A, Airspace Designations and 

Reporting Points, dated August 3, 2016, 

and effective September 15, 2016. FAA 

Order 7400.11A is publicly available as 

listed in the ADDRESSES section of this 

document. FAA Order 7400.11A lists 

Class A, B, C, D, and E airspace areas, 

air traffic service routes, and reporting 

points. 

The Rule 

This amendment to Title 14, Code of 

Federal Regulations (14 CFR) part 71 

modifies Class E airspace extending 

upward from 700 feet above the surface 

at the following airports: 

Within 7-mile radius (reduced from an 

8-mile radius) of Arkansas 

International Airport (formerly Eaker 

AFB), and within a 6.5-mile radius 

(reduced from a 7-mile radius) of 

Blytheville Municipal Airport, 

Blytheville, AR, and updates the 

airport’s geographic coordinates; 

By removing the 7.3-mile extension to 

the north from the 6.4-mile radius of 

Frank Federer Memorial Airport, 

Brinkley, AR; 

Within a 7.3-mile radius (reduced from 

a 7.4-mile radius) of Clarksville 

Municipal Airport, Clarksville, AR, 

and updates the airport’s geographic 

coordinates; and 

Within a 6.5-mile radius (increased from 

a 6.4-mile radius) of J. Lynn Helms 

Sevier County Airport, De Queen, AR. 

Airspace reconfiguration is necessary 

due to the decommissioning of NDBs, 

cancellation of NDB approaches, or 

implementation of RNAV procedures at 

the above airports. Controlled airspace 

is necessary for the safety and 

management of the standard instrument 

approach procedures for IFR operations 

at these airports. 

Regulatory Notices and Analyses 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current, is non-controversial and 

unlikely to result in adverse or negative 

comments. It, therefore: (1) Is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

Regulatory Evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that only affects air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, does not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5.a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

Lists of Subjects in 14 CFR Part 71: 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of the Amendment: 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 


asabaliauskas on DSK3SPTVN1PROD with RULES
78908 Federal Register / Vol. 81, No. 218 / Thursday, November 10, 2016 / Rules and Regulations 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

Authority: 49 U.S.C. 106(f), 106(g); 40103, 

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.11A, 

Airspace Designations and Reporting 

Points, dated August 3, 2016, and 

effective September 15, 2016, is 

amended as follows: 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

ASW AR E5 Blytheville, AR [Amended] 

Blytheville, Arkansas International Airport, 

AR 

(Lat. 35°57′52′′ N., long. 89°56′38′′ W.) 

Blytheville Municipal Airport, AR 

(Lat. 35°56′26′′ N., long. 89°49′51′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 7-mile radius 

of Arkansas International Airport and within 

a 6.5-mile radius of Blytheville Municipal 

Airport. 

ASW AR E5 Brinkley, AR [Amended] 

Brinkley, Frank Federer Memorial Airport, 

AR 

(Lat. 34°52′49′′ N., long. 91°10′35′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.4-mile 

radius of Frank Federer Memorial Airport. 

* * * * * 

ASW AR E5 Clarksville, AR [Amended] 

Clarksville Municipal Airport, AR 

(Lat. 35°28′15′′ N., long. 93°25′38′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 7.3-mile 

radius of Clarksville Municipal Airport. 

* * * * * 

ASW AR E5 De Queen, AR [Amended] 

De Queen, J. Lynn Helms Sevier County 

Airport, AR 

(Lat. 34°02′49′′ N., long. 94°23′58′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.5-mile 

radius of J. Lynn Helms Sevier County 

Airport. 

Issued in Fort Worth, Texas, on November 

2, 2016. 

Walter Tweedy, 

Acting Manager, Operations Support Group, 

ATO Central Service Center. 

[FR Doc. 2016–27093 Filed 11–9–16; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9793] 

RIN 1545–BM01 

Removal of the 36-Month Non-Payment 

Testing Period Rule 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulation. 

SUMMARY: This document contains final 

regulations that remove the rule that a 

deemed discharge of indebtedness for 

which a Form 1099–C, ‘‘Cancellation of 

Debt,’’ must be filed occurs at the 

expiration of a 36-month non-payment 

testing period. The Treasury Department 

and the IRS are concerned that the rule 

creates confusion for taxpayers and does 

not increase tax compliance by debtors 

or provide the IRS with valuable thirdparty information that may be used to 

ensure taxpayer compliance. The final 

regulations affect certain financial 

institutions and governmental entities. 

DATES: Effective Date: These regulations 

are effective on November 10, 2016. 

Applicability Date: For dates of 

applicability, see § 1.6050P–1(h). 

FOR FURTHER INFORMATION CONTACT: 

Eliezer Mishory at (202) 317–6844 (not 

a toll-free call). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to the Income Tax Regulations (26 CFR 

part 1) under section 6050P of the 

Internal Revenue Code (Code), relating 

to the rule in § 1.6050P–1(b)(2)(iv) that 

the 36-month non-payment testing 

period is an identifiable event triggering 

an information reporting obligation on 

Form 1099–C for discharge of 

indebtedness by certain entities. On 

October 15, 2014, a notice of proposed 

rulemaking (REG–136676–13) was 

published in the Federal Register (79 

FR 61791). The notice of proposed 

rulemaking proposed to remove the 36- 

month non-payment testing period. 

Written comments responding to the 

proposed regulations were received. The 

comments have been considered in 

connection with these final regulations 

and are available for public inspection 

at www.regulations.gov or on request. 

No public hearing was requested or 

held. After consideration of all the 

comments, the proposed regulations are 

adopted as final regulations without 

significant modification by this 

Treasury decision. 

Statutory Provisions 

Section 61(a)(12) provides that 

income from discharge of indebtedness 

is includible in gross income. Section 

6050P was added to the Code by section 

13252 of the Omnibus Budget 

Reconciliation Act of 1993, Public Law 

103–66 (107 Stat. 312, 531–532 (1993)). 

Section 6050P was enacted in part ‘‘to 

encourage taxpayer compliance with 

respect to discharged indebtedness’’ and 

to ‘‘enhance the ability of the IRS to 

enforce the discharge of indebtedness 

rules.’’ H.R. Rep. No. 103–111, at 758 

(1993). As originally enacted, section 

6050P generally required applicable 

financial entities (generally financial 

institutions, credit unions, and federal 

executive agencies) that discharge (in 

whole or in part) indebtedness of $600 

or more during a calendar year to file 

information returns with the IRS and to 

furnish information statements to the 

persons whose indebtedness was 

discharged. In addition to other 

information prescribed by regulations, 

an applicable financial entity is required 

to include on the information return the 

debtor’s name, taxpayer identification 

number, the date of the discharge, and 

the amount discharged. See 26 U.S.C. 

6050P(a) (1994). 

The Debt Collection Improvement Act 

of 1996 (1996 Act), Public Law 104–134 

(110 Stat. 1321, 1321–368 through 

1321–369 (1996)) was enacted on April 

26, 1996. Section 31001(m)(2)(B)(i) and 

(ii) of the 1996 Act amended section 

6050P to expand the reporting 

requirement to cover ‘‘applicable 

entities,’’ which includes any executive, 

judicial, or legislative agency, not just 

federal executive agencies, and any 

previously covered applicable financial 

entity. Effective for discharges of 

indebtedness occurring after December 

31, 1999, section 533(a) of the Ticket to 

Work and Work Incentives 

Improvement Act of 1999 (1999 Act), 

Public Law 106–170 (113 Stat. 1860, 

1931 (1999)), added subparagraph 

(c)(2)(D) to section 6050P, to further 

expand entities covered by the reporting 

requirements to include any 

organization the ‘‘significant trade or 

business of which is the lending of 

money.’’ 

On April 4, 2000, the IRS released 

Notice 2000–22 (2000–1 CB 902) to 

provide penalty relief to organizations 

that were newly made subject to section 

6050P by the 1999 Act (organizations 

with a significant trade or business of 

lending money). The relief applied to 

penalties for failure to file information 

returns or furnish payee statements for 

discharges of indebtedness occurring 

before January 1, 2001. On December 26, 


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