18384 Federal Register / Vol. 72, No. 70 / Thursday, April 12, 2007 / Rules and Regulations 

Instrument Approach Procedure (SIAP) 

at City-County Airport, Madras, OR. 

This will improve the safety of 

Instrument Flight Rules (IFR) aircraft 

executing the new RNAV GPS SIAP at 

City-County Airport, Madres, OR. 

EFFECTIVE DATE: 0901 UTC, July 05, 

2007. The Director of the Federal 

Register approves this incorporation by 

reference action under 1 CFR part 51, 

subject to the annual revision of FAA 

Order 7400.9 and publication of 

conforming amendments. 

FOR FURTHER INFORMATION CONTACT: Ed 

Haeseker, Federal Aviation 

Administration, Western Service Area, 

System Support, 1601 Lind Avenue, 

SW., Renton, WA 98057; telephone 

(425) 917–6714. 

SUPPLEMENTARY INFORMATION: 

History 

On February 23, 2007, the FAA 

published in the Federal Register a 

notice of proposed rulemaking to revise 

Class E airspace at Redmond, OR (72 FR 

8137). This action would improve the 

safety of IFR aircraft executing this new 

RNAV GPS approach procedure at CityCounty Airport, Madras, OR. 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 7400.9P dated September 1, 2006, 

and effective September 15, 2006, which 

is incorporated by reference in 14 CFR 

part 71.1. The Class E airspace 

designations listed in this document 

will be published subsequently in that 

Order. 

The Rule 

This action amends Title 14 Code of 

Federal Regulations (14 CFR) part 71 by 

revising Class E airspace at Redmond, 

OR. Additional controlled airspace is 

necessary to accommodate IFR aircraft 

executing a new RNAV (GPS) approach 

procedure at City-County Airport, 

Madras, OR. 

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. Therefore, this regulation: (1) Is 

not a ‘‘significant regulatory action’’

under Executive Order 12866; (2) is not 

a ‘‘significant rule’’ under Department of 

Transportation (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 will only affect air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

List 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 14 CFR 

part 71 continues to read as follows: 

Authority: 49 U.S.C. 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 part 71.1 of the Federal Aviation 

Administration Order 7400.9P, Airspace 

Designations and Reporting Points, 

dated September 1, 2006, and effective 

September 15, 2006, is amended as 

follows: 

Paragraph 6005 Class E airspace areas 

extending upward from 700 feet or more 

above the surface of the earth. 

* * * * * 

ANM OR E5 Redmond, OR [Revised] 

Redmond, Roberts Field, OR 

(Lat. 44°15′15′′ N, long. 121°09′00′′ W) 

City-County Airport, Madras, OR 

(Lat. 44°40′13′′ N, long. 121°09′19′′ W) 

Deschutes VORTAC 

(Lat. 44°15′10′′ N, long. 121°18′13′′ W) 

That airspace extending upward from 700 

feet above the surface within 1.8 miles north 

and 11.8 miles south of the Deschutes 

VORTAC 059° radial to 28.8 miles east of the 

VORTAC, and within 1.8 miles each side of 

the 230° bearing from the Roberts Field 

Airport extending 8.7 miles southwest of the 

airport, and within 1.8 miles each side of 

Deschutes VORTAC 162° radial extending 

from the VORTAC to 4.3 miles south of the 

VORTAC, and within 1.8 miles each side of 

the Deschutes VORTAC 281° radial 

extending from the VORTAC to 4.3 miles 

west of the VORTAC, and within 3.5 miles 

west and 7.0 miles east of the Deschutes 

VORTAC 014° radial extending from 9.5 

miles north of the VORTAC to 30.5 miles 

north; that airspace extending upward from 

1,200 feet above the surface within a 32.2- 

mile radius of the VORTAC between the 006° 

and 048° radials, within a 27-mile radius of 

the VORTAC between the 048° radial and a 

line 5.3 miles west of and parallel to the 189° 

radial; that airspace extending upward from 

1,700 feet above the surface within a line 

beginning at Deschutes VORTAC extending 

north on V–25 to V–112, east on V–112 to V–

4, southeast on V–4 to V–357, southwest on 

V–357 to V–122, west on V–122 to V–452, 

northwest on V–452 to V–269, east on V–269 

to the Deschutes VORTAC. 

* * * * * 

Issued in Seattle, Washington, on March 

30, 2007. 

Steven M. Osterdahl, 

Director of Operations, En Route and Oceanic, 

Western Service Area. 

[FR Doc. E7–6882 Filed 4–11–07; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 95 

[Docket No. 30547; Amdt. No. 467] 

IFR Altitudes; Miscellaneous 

Amendments 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This amendment adopts 

miscellaneous amendments to the 

required IFR (instrument flight rules) 

altitudes and changeover points for 

certain Federal airways, jet routes, or 

direct routes for which a minimum or 

maximum en route authorized IFR 

altitude is prescribed. This regulatory 

action is needed because of changes 

occurring in the National Airspace 

System. These changes are designed to 

provide for the safe and efficient use of 

the navigable airspace under instrument 

conditions in the affected areas. 

EFFECTIVE DATES: 0901 UTC, May 10, 

2007. 

FOR FURTHER INFORMATION CONTACT: 

Donald P. Pate, Flight Procedure 

Standards Branch (AMCAFS–420), 

Flight Technologies and Programs 

Division, Flight Standards Service, 

Federal Aviation Administration, Mike 

Monroney Aeronautical Center, 6500 

South MacArthur Blvd., Oklahoma City, 

OK 73169 (Mail Address: P.O. Box 

25082, Oklahoma City, OK 73125), 

telephone: (405) 954–4164. 

SUPPLEMENTARY INFORMATION: This 

amendment to part 95 of the Federal 

Aviation Regulations (14 CFR part 95) 

amends, suspends, or revokes IFR 

altitudes governing the operation of all 

aircraft in flight over a specified route 

or any portion of that route, as well as 

the changeover points (COPs) for 

Federal airways, jet routes, or direct 

routes as prescribed in part 95. 


rmajette on PROD1PC67 with RULES
Federal Register / Vol. 72, No. 70 / Thursday, April 12, 2007 / Rules and Regulations 18385 

The Rule 

The specified IFR altitudes, when 

used in conjunction with the prescribed 

changeover points for those routes, 

ensure navigation aid coverage that is 

adequate for safe flight operations and 

free of frequency interference. The 

reasons and circumstances that create 

the need for this amendment involve 

matters of flight safety and operational 

efficiency in the National Airspace 

System, are related to published 

aeronautical charts that are essential to 

the user, and provide for the safe and 

efficient use of the navigable airspace. 

In addition, those various reasons or 

circumstances require making this 

amendment effective before the next 

scheduled charting and publication date 

of the flight information to assure its 

timely availability to the user. The 

effective date of this amendment reflects 

those considerations. In view of the 

close and immediate relationship 

between these regulatory changes and 

safety in air commerce, I find that notice 

and public procedure before adopting 

this amendment are impracticable and 

contrary to the public interest and that 

good cause exists for making the 

amendment effective in less than 30 

days. 

Conclusion 

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. 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. For the same 

reason, the FAA certifies that this 

amendment will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

List of Subjects in 14 CFR Part 95 

Airspace, Navigation (air). 

Issued in Washington, DC on April 5, 2007. 

James J. Ballough, 

Director, Flight Standards Service. 

Adoption of the Amendment 

■ Accordingly, pursuant to the authority 

delegated to me by the Administrator, 

part 95 of the Federal Aviation 

Regulations (14 CFR part 95) is 

amended as follows effective at 0901 

UTC, May 10, 2007. 

■ 1. The authority citation for part 95 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40106, 

40113, 40114, 40120, 44502, 44514, 44719, 

44721. 

■ 2. Part 95 is amended to read as 

follows: 

REVISIONS TO IFR ALTITUDES AND CHANGEOVER POINTS

[Amendment 467, effective date May 10, 2007] 

From To MEA 

§ 95.6001 VICTOR ROUTES—U.S. 

§ 95.6018 VOR Federal Airway V18 Is Amended to Read in Part 

BAETT, MS FIX .......................................................................... CONEE, MS FIX ........................................................................ 2500 

§ 95.6026 VOR Federal Airway V26 Is Amended to Read in Part 

REDWOOD FALLS, MN VOR/DME ........................................... BEEGR, MN FIX ........................................................................ *3000 

*2500—MOCA 

BEEGR, MN FIX ......................................................................... LYDIA, MN FIX .......................................................................... *5500 

*2400—MOCA 

LYDIA, MN FIX ........................................................................... FARMINGTON, MN VORTAC ................................................... *3500 

*2500—MOCA 

FARMINGTON, MN VORTAC .................................................... PRESS, WI FIX .......................................................................... *3500 

*2800—MOCA 

PRESS, WI FIX ........................................................................... ELPAS, WI FIX .......................................................................... *5500 

*2600—MOCA 

ELPAS, WI FIX ........................................................................... EAU CLAIRE, WI VORTAC ....................................................... *3500 

*2800—MOCA 

§ 95.6084 VOR Federal Airway V84 Is Amended to Read in Part 

PIVOT, MI FIX ............................................................................ *JYBEE, MI FIX ......................................................................... **4000 

*4000—MRA 

**1900—MOCA 

*JYBEE, MI FIX .......................................................................... PULLMAN, MI VOR/DME .......................................................... **4000 

*4000—MRA 

**2200—MOCA 

§ 95.6191 VOR Federal Airway V191 Is Amended to Read in Part 

DECATUR, IL VORTAC ............................................................. ROBERTS, IL VOR/DME ........................................................... 2800 

NEWTT, IL FIX ........................................................................... BOJAK, IL FIX ........................................................................... *5000 

*2100—MOCA 

§ 95.6481 VOR Federal Airway V481 Is Amended to Read in Part 

JOHNSTONE POINT, AK VOR/DME ......................................... FIDAL, AK FIX.

S BND ........................................................................................ 5000 

N BND ........................................................................................ 10000 

FIDAL, AK FIX ............................................................................ ROBES, AK FIX.


rmajette on PROD1PC67 with RULES
18386 Federal Register / Vol. 72, No. 70 / Thursday, April 12, 2007 / Rules and Regulations 

REVISIONS TO IFR ALTITUDES AND CHANGEOVER POINTS—Continued 

[Amendment 467, effective date May 10, 2007] 

From To MEA 

S BND ........................................................................................ 8000 

N BND ........................................................................................ 10000 

KLUNG, AK FIX .......................................................................... GULKANA, AK VOR/DME.

N BND ........................................................................................ 6500 

S BND ........................................................................................ 10000 

GULKANA, AK VOR/DME .......................................................... DOZEY, AK FIX.

N BND ........................................................................................ 12000 

S BND ........................................................................................ 4000 

DOZEY, AK FIX .......................................................................... PAXON, AK FIX.

S BND ........................................................................................ 7000 

N BND ........................................................................................ 12000 

PAXON, AK FIX .......................................................................... DONEL, AK FIX ......................................................................... *12000 

*11500—MOCA 

DONEL, AK FIX .......................................................................... *BIG DELTA, AK VORTAC.

N BND ........................................................................................ 7000 

S BND ........................................................................................ 12000 

*7800—MCA BIG DELTA, AK VORTAC, S BND 

*10500—MCA DONEL, AK S BND 

[FR Doc. E7–6886 Filed 4–11–07; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9323] 

RIN 1545–BF64 

Revisions to Regulations Relating to 

Repeal of Tax on Interest of 

Nonresident Alien Individuals and 

Foreign Corporations Received From 

Certain Portfolio Debt Investments 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations under sections 871 and 881 

of the Internal Revenue Code (Code) 

relating to the exclusion from gross 

income of portfolio interest paid to a 

nonresident alien individual or foreign 

corporation. These regulations clarify 

how the portfolio interest rules apply 

with respect to interest paid to a 

partnership (or simple or grantor trust) 

that has foreign partners (or 

beneficiaries or owners). These 

regulations also retroactively remove the 

rule in Treasury Regulation § 1.1441–

1(b)(7)(iii) that would impose interest 

under section 6601 when no underlying 

tax liability is due. 

DATES: Effective Date: These regulations 

are effective on April 12, 2007. 

Applicability Dates: The regulations 

relating to the application of the 10- 

percent shareholder test for interest paid 

to partnerships applies to interest paid 

after April 12, 2007. However, taxpayers 

may choose to apply the rules in the 

final regulations to interest paid during 

any taxable year which is not closed by 

the period of limitations, provided they 

do so consistently with respect to all 

relevant partnerships during such years. 

The regulations removing the rule 

imposing interest and penalties on 

withholding agents when no underlying 

tax has in fact been imposed apply to 

payments made after December 31, 

2000. 

FOR FURTHER INFORMATION CONTACT: 

Kathryn Holman of the Office of the 

Associate Chief Counsel (International), 

(202) 622–3840 (not a toll-free call). 

SUPPLEMENTARY INFORMATION: 

Background 

Section 871(a) of the Code imposes a 

tax of 30 percent on U.S. source fixed 

or determinable annual or periodic 

(FDAP) income, including interest, 

received by a nonresident alien 

individual to the extent the amount so 

received is not effectively connected 

with the conduct of a trade or business 

within the United States. Section 881(a) 

imposes a similar tax with respect to 

FDAP income, including interest, 

received by a foreign corporation. Both 

sections 871(h)(3)(A) and 881(c)(3)(B) 

provide, among other limitations, that 

portfolio interest does not include 

interest received by a 10-percent 

shareholder, as defined in section 

871(h)(3)(B). 

Explanation of Provisions and 

Summary of Comments 

The IRS and the Treasury Department 

issued proposed regulations (REG–

118775–06) under sections 871(h) and 

881(c) in the Federal Register (71 FR 

34047) on June 13, 2006. The proposed 

regulations address the application of 

the 10-percent shareholder test when 

U.S. source interest is paid to a 

partnership that has a nonresident alien 

individual or foreign corporation as a 

partner. The proposed regulations 

provide that, for interest paid on 

obligations issued on or after the date 

that final regulations are published, the 

10-percent shareholder test is to be 

applied only at the partner level and at 

the time that the withholding agent 

would otherwise be required to 

withhold. 

No public hearing was requested or 

held. However, a few comments were 

received. After consideration of the 

comments, the proposed regulations are 

adopted in these final regulations, with 

two modifications. In addition, these 

final regulations implement section 5 of 

Notice 2006–99 (46 IRB 907) (See 

§ 601.601(d)(2) of this chapter), 

modifying § 1.1441–1(b)(7)(iii), as 

discussed below. 

1. Time for Applying the 10-Percent 

Shareholder Test 

The proposed regulations provide that 

the 10-percent shareholder test applies 

at the time the withholding agent would 

otherwise be required to withhold. The 

regulations then provide an example in 

which the test is stated to apply on the 

‘‘earliest’’ of when the interest is 

distributed, the date the statement 

under section 6031(c) is mailed, or the 

due date for furnishing the statement. In 

order to make clear that the test may be 

applied on multiple dates (and not only 

on the date of a first partial distribution 

of such interest), the example has been 


rmajette on PROD1PC67 with RULES