20078 Federal Register / Vol. 72, No. 77 / Monday, April 23, 2007 / Proposed Rules 

DURING EACH INSPECTION, ALL THE 

LOCATIONS MUST BE INSPECTED. IF 

CRACKS ARE FOUND AT DIFFERENT 

LOCATIONS, THE REPETITIVE 

INSPECTION INTERVAL IS THE MINIMUM 

INTERVAL CORRESPONDING TO THE 

MAX. CUMULATED CRACK LENGTHS. 

NOTE: DIMENSIONS ARE IN INCHES 

WITH MILLIMETERS IN PARENTHESES. 

Inspection Intervals for –7B SAC (Except 

Business Jet) Engine Models 

Figure 806 

MANDATORY INSPECTION INTERVAL 

FOR TURBINE REAR FRAME P/N 340–166–

205/206/207/208/209/210–0 

IF NO CRACK IS FOUND ON ANY OF 

THE FOUR MOUNT STRUTS, THE 

TURBINE REAR FRAME IS SERVICEABLE 

AND MUST BE RE-INSPECTED AT 3,300 

CYCLE REPETITIVE INTERVALS. IF 

CRACKS ARE FOUND ON THE MOUNT 

STRUTS, THE TRF MUST BE REINSPECTED ACCORDING TO THE 

FOLLOWING REPETITIVE INTERVALS 

Total cumulated crack length at each location Re-inspect within 

L < 0.20 (5) ............................................................................................... 3,300. 

0.20 (5) ≤ L < 0.28 (7) .............................................................................. 2,400. 

0.28 (7) ≤ L < 0.39 (10) ............................................................................ 900. 

0.39 (10) ≤ L < 0.59 (15) .......................................................................... 500. 

0.59 (15) ≤ L < 0.79 (20) .......................................................................... 80. 

L ≥ 0.79 (20) ............................................................................................. IMMEDIATELY REMOVE THE TURBINE FRAME. 

DURING EACH INSPECTION, ALL THE 

LOCATIONS MUST BE INSPECTED. IF 

CRACKS ARE FOUND AT DIFFERENT 

LOCATIONS, THE REPETITIVE 

INSPECTION INTERVAL IS THE MINIMUM 

INTERVAL CORRESPONDING TO THE 

MAX. CUMULATED CRACK LENGTHS. 

NOTE: DIMENSIONS ARE IN INCHES 

WITH MILLIMETERS IN PARENTHESES. 

Inspection Intervals for –7B SAC Business Jet 

Engine Models 

Figure 807 

(g) After the effective date of this AD, we 

will not approve any alternative inspection 

intervals for these parts except as provided 

for in paragraph (j) of this AD. 

TRFs With Unknown Cycles 

(h) If you can not establish the number of 

cycles accumulated since new, remove or 

inspect the TRF within 300 cycles-in-service 

after the effective date of this AD. The 

CFM56–7B ESM or CAMP contains 

information for inspecting the TRF. 

(i) You may install a TRF removed in 

paragraph (h) of this AD after the TRF passes 

an initial inspection for cracks. The CFM56–

7B ESM or continuous airworthiness program 

contains information on inspecting the TRF. 

Alternative Methods of Compliance 

(j) The Manager, Engine Certification 

Office, has the authority to approve 

alternative methods of compliance for this 

AD if requested using the procedures found 

in 14 CFR 39.19. 

Maintaining Records of the Mandatory 

Inspections 

(k) You have met the requirements of this 

AD by making the changes to the Engine 

Shop Manual as specified in paragraph (f) of 

this AD, and, for air carriers operating under 

part 121 of the Federal Aviation Regulations 

(14 CFR part 121), by modifying your 

continuous airworthiness maintenance plan 

to reflect those changes. You must maintain 

records of the mandatory inspections that 

result from those changes to the ALS 

according to the regulations governing your 

operation. You do not need to record each 

inspection as compliance to this AD. For air 

carriers operating under part 121, you may 

use the system established to comply with 

section 121.369. 

Related Information 

(l) CFM International Service Bulletin 

CFM56–7B S/B 72–0579, Revision 1, Dated 

October 27, 2006, contains information about 

Eddy Current inspection. 

Issued in Burlington, Massachusetts, on 

April 13, 2007. 

Peter A. White, 

Acting Manager, Engine and Propeller 

Directorate, Aircraft Certification Service. 

[FR Doc. E7–7504 Filed 4–20–07; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2007–27332; Airspace 

Docket No. 07–AWP–2] 

Proposed Establishment of Low 

Altitude Area Navigation Routes (TRoutes); Los Angeles, CA 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: This action proposes to 

establish three low altitude Area 

Navigation (RNAV) routes, designated 

T–245, T–247, and T–249 in the Los 

Angeles International Airport, CA, 

terminal area. T-routes are low altitude 

Air Traffic Service (ATS) routes, based 

on RNAV, for use by aircraft having 

instrument flight rules (IFR) approved 

Global Positioning System (GPS)/Global 

Navigation Satellite System (GNSS) 

equipment. The FAA is proposing this 

action to enhance safety and improve 

the efficient use of the navigable 

airspace in the Los Angeles 

International Airport, CA, terminal area. 

DATES: Comments must be received on 

or before June 7, 2007. 

ADDRESSES: Send comments on this 

proposal to the Docket Management 

System, U.S. Department of 

Transportation, Room Plaza 401, 400 

Seventh Street, SW., Washington, DC 

20590–0001. You must identify FAA 

Docket No. FAA–2007–27332 and 

Airspace Docket No. 07–AWP–2, at the 

beginning of your comments. You may 

also submit comments through the 

Internet at http://dms.dot.gov. 

FOR FURTHER INFORMATION CONTACT: Ken 

McElroy, Airspace and Rules Group, 

Office of System Operations Airspace 

and AIM, Federal Aviation 

Administration, 800 Independence 

Avenue, SW., Washington, DC 20591; 

telephone: (202) 267–8783. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

Interested parties are invited to 

participate in this proposed rulemaking 

by submitting such written data, views, 

or arguments, as they may desire. 

Comments that provide the factual basis 

supporting the views and suggestions 

presented are particularly helpful in 

developing reasoned regulatory 

decisions on the proposal. Comments 

are specifically invited on the overall 

regulatory, aeronautical, economic, 

environmental, and energy-related 

aspects of the proposal. 

Communications should identify both 

docket numbers (FAA Docket No. FAA–

2007–27332 and Airspace Docket No. 

07–AWP–2) and be submitted in 

triplicate to the Docket Management 

System (see ADDRESSES section for 

address and phone number). You may 

also submit comments through the 

Internet at http://dms.dot.gov. 

Commenters wishing the FAA to 

acknowledge receipt of their comments 

on this action must submit with those 

comments a self-addressed, stamped 


pwalker on PROD1PC71 with PROPOSALS
Federal Register / Vol. 72, No. 77 / Monday, April 23, 2007 / Proposed Rules 20079 

postcard on which the following 

statement is made: ‘‘Comments to FAA 

Docket No. FAA–2007–27332 and 

Airspace Docket No. 07–AWP–2.’’ The 

postcard will be date/time stamped and 

returned to the commenter. 

All communications received on or 

before the specified closing date for 

comments will be considered before 

taking action on the proposed rule. The 

proposal contained in this action may 

be changed in light of comments 

received. All comments submitted will 

be available for examination in the 

public docket both before and after the 

closing date for comments. A report 

summarizing each substantive public 

contact with FAA personnel concerned 

with this rulemaking will be filed in the 

docket. 

Availability of NPRM’s 

An electronic copy of this document 

may be downloaded through the 

Internet at http://dms.dot.gov. Recently 

published rulemaking documents can 

also be accessed through the FAA’s web 

page at http://www.faa.gov, or the 

Federal Register’s web page at http:// 

www.gpoaccess.gov/fr/index.html. 

You may review the public docket 

containing the proposal, any comments 

received, and any final disposition in 

person in the Dockets Office (see 

ADDRESSES section for address and 

phone number) between 9 a.m. and 5 

p.m., Monday through Friday, except 

Federal holidays. An informal docket 

may also be examined during normal 

business hours at the office of the 

Western Service Center, Air Traffic 

Organization, Federal Aviation 

Administration, 1601 Lind Avenue, 

15000 SW., Renton, WA 98055. 

Persons interested in being placed on 

a mailing list for future NPRM’s should 

contact the FAA’s Office of Rulemaking, 

(202) 267–9677, for a copy of Advisory 

Circular No. 11–2A, Notice of Proposed 

Rulemaking Distribution System, which 

describes the application procedure. 

Low Altitude RNAV Route 

Identification and Charting 

Low altitude RNAV routes are 

identified by the letter ‘‘T’’ prefix 

followed by a three digit number. The 

‘‘T’’ prefix is one of several International 

Civil Aviation Organization designators 

used to identify domestic RNAV routes. 

The FAA has been allocated the letter 

‘‘T’’ prefix and the number block 200 to 

500 for use in naming these routes. The 

FAA uses the ‘‘T’’ prefix for RNAV 

routes in the low altitude en route 

structure of the National Airspace 

System. 

T-routes are depicted in blue on the 

appropriate IFR en route low altitude 

chart(s). 

Each route depiction includes a GNSS 

minimum en route altitude to ensure 

obstacle clearance and communications 

reception. 

The Proposal 

The FAA is proposing an amendment 

to Title 14 Code of Federal Regulations 

(14 CFR) part 71 to establish three low 

altitude RNAV routes in the Los Angeles 

International Airport, CA, terminal area. 

The routes would be designated T–245, 

T–247, and T–249, and would be 

depicted on the appropriate IFR En 

Route Low Altitude charts. T-routes are 

low altitude RNAV ATS routes, similar 

to Very High Frequency 

Omnidirectional Range Federal airways, 

but based on GNSS navigation. RNAVequipped aircraft capable of filing flight 

plan equipment suffix ‘‘G’’ may file for 

these routes. 

The T-routes described in this notice 

are being proposed to enhance safety, 

and to facilitate the more flexible and 

efficient use of the navigable airspace 

for en route IFR operations transitioning 

through and around the Los Angeles 

Class B airspace area. 

Low altitude RNAV routes are 

published in paragraph 6011 of FAA 

Order 7400.9P, dated September 1, 2006 

and effective September 15, 2006, which 

is incorporated by reference in 14 CFR 

71.1. The low altitude RNAV routes 

listed in this document would be 

published subsequently in the Order. 

The FAA has determined that this 

proposed regulation only involves an 

established body of technical 

regulations for which frequent and 

routine amendments are necessary to 

keep them operationally current. 

Therefore, this proposed 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 proposed 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. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1E, ‘‘Environmental 

Impacts: Policies and Procedures,’’

paragraph 311a, 311b, and 311k. 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. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Proposed Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

proposes to amend 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(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 7400.9P, 

Airspace Designations and Reporting 

Points, dated September 1, 2006, and 

effective September 15, 2006, is 

amended as follows: 

Paragraph 6011—Area Navigation 

Routes 

* * * * * 

T–245 Seal Beach, CA (SLI) to SILEX [New] 

Seal Beach (SLI) ............................................ VORTAC ........................................................ (Lat. 33°47′00′′ N., long. 118°03′17′′ W.) 

POPPR ............................................................ Fix .................................................................. (Lat. 33°50′34′′ N., long. 118°17′18′′ W.) 

Santa Monica (SMO) ..................................... VOR/DME ...................................................... (Lat. 34°00′37′′ N., long. 118°27′24′′ W.) 

SILEX ............................................................. Fix .................................................................. (Lat. 34°12′04′′ N., long. 118°36′39′′ W.) 

* * * * * * * 

T–247 Seal Beach, CA (SLI) to CANOG [New] 

Seal Beach (SLI) ............................................ VORTAC ........................................................ (Lat. 33°47′00′′ N., long. 118°03′17′′ W.) 


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20080 Federal Register / Vol. 72, No. 77 / Monday, April 23, 2007 / Proposed Rules 

POPPR ............................................................ Fix .................................................................. (Lat. 33°50′34′′ N., long. 118°17′18′′ W.) 

Santa Monica (SMO) ..................................... VOR/DME ...................................................... (Lat. 34°00′37′′ N., long. 118°27′24′′ W.) 

CANOG .......................................................... Fix .................................................................. (Lat. 34°13′24′′ N., long. 118°35′39′′ W.) 

* * * * * * * 

T–249 Van Nuys, CA (VNY) to Seal Beach, CA [New] 

Van Nuys (VNY) ........................................... VOR/DME ...................................................... (Lat. 34°13′24′′ N., long. 118°29′30′′ W.) 

Santa Monica (SMO) ..................................... VOR/DME ...................................................... (Lat. 34°00′37′′ N., long. 118°27′24′′ W.) 

POPPR ............................................................ Fix .................................................................. (Lat. 33°50′34′′ N., long. 118°17′18′′ W.) 

Seal Beach (SLI) ............................................ VORTAC ........................................................ (Lat. 33°47′00′′ N., long. 118°03′17′′ W.) 

*****

Issued in Washington, DC, on April 13, 

2007. 

Edith V. Parish, 

Manager, Airspace and Rules Group. 

[FR Doc. E7–7633 Filed 4–20–07; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 20 

[REG–143316–03] 

RIN 1545–BC56 

Guidance Under Section 2053 

Regarding Post-Death Events 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

and notice of public hearing. 

SUMMARY: This document contains 

proposed amendments to the 

regulations relating to the amount 

deductible from a decedent’s gross 

estate for claims against the estate under 

section 2053(a)(3) of the Internal 

Revenue Code (Code). In addition, the 

proposed regulations update the 

provisions relating to the deduction for 

certain state death taxes to reflect the 

statutory amendments made in 2001 

under sections 2053(d) and 2058. The 

proposed regulations will affect estates 

of decedents against whom there are 

claims outstanding at the time of the 

decedent’s death. This document also 

provides notice of a public hearing on 

these proposed regulations. 

DATES: Written or electronic comments 

must be received by July 23, 2007. 

Outlines of topics to be discussed at the 

public hearing scheduled for August 6, 

2007, at 10 a.m., must be received by 

July 30, 2007. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–143316–03), Room 

5203, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be hand 

delivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:LPD:PR (REG–143316–03), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC; or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS REG–143316–

03). The public hearing will be held in 

the IRS Auditorium, Internal Revenue 

Building, 1111 Constitution Avenue, 

NW., Washington, DC. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

DeAnn K. Malone, at (202) 622–3112; 

concerning submissions of comments, 

the hearing, and/or to be placed on the 

building access list to attend the 

hearing, Richard Hurst, at (202) 622–

2949 (TDD telephone) (not toll-free 

numbers) or e-mail at 

Richard.A.Hurst@irscounsel.treas.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

Section 2001 of the Code imposes a 

tax on the transfer of the taxable estate, 

determined as provided in section 2051, 

of every decedent, citizen, or resident of 

the United States. Section 2031(a) 

generally provides that the value of the 

decedent’s gross estate shall include the 

value at the time of decedent’s death of 

all property, real or personal, tangible or 

intangible, wherever situated. Section 

2051 provides that the value of the 

taxable estate is determined by 

deducting from the value of the gross 

estate the deductions provided for in 

sections 2051 through 2058. Pursuant to 

section 2053(a), ‘‘the value of the 

taxable estate shall be determined by 

deducting from the value of the gross 

estate such amounts—(1) for funeral 

expenses, (2) for administration 

expenses, (3) for claims against the 

estate, and (4) for unpaid mortgages on, 

or any indebtedness in respect of, 

property where the value of the 

decedent’s interest therein, 

undiminished by such mortgage or 

indebtedness, is included in the value of 

the gross estate, as are allowable by the 

laws of the jurisdiction, whether within 

or without the United States, under 

which the estate is being administered.’’

The deductions allowable under 

sections 2051 through 2058 operate to 

eliminate from estate taxation those 

portions of the gross estate that are 

necessarily expended in paying certain 

claims and expenses of the estate. The 

rationale for those deductions is that 

those expended portions of the gross 

estate are not transferred to the 

decedent’s legatees, beneficiaries, or 

heirs and, therefore, are not subject to 

the transfer tax. 

The amount an estate may deduct for 

claims against the estate has been a 

highly litigious issue. Unlike section 

2031, section 2053(a) does not contain 

a specific directive to value a deductible 

claim at its date of death value. Section 

2053, in fact, specifically contemplates 

expenses such as funeral and 

administration expenses, which are only 

determinable after the decedent’s date of 

death. Although numerous courts have 

addressed section 2053(a)(3), there is 

little or no consistency among the 

conclusions of those courts with regard 

to the extent (if any) to which postdeath events are to be considered in 

valuing such claims. One line of cases 

follows the decision in Ithaca Trust v. 

Commissioner, 279 U.S. 151 (1929), 

holding that the estate tax charitable 

deduction for a charitable remainder 

interest was to be determined as of date 

of death. In Federal judicial circuits 

where the Ithaca Trust date-of-death 

valuation approach is applied to a claim 

against a decedent’s estate under section 

2053(a)(3), courts generally hold that 

post-death events may not be 

considered when determining the 

amount deductible for that claim. At the 

opposite end of the spectrum, there is a 

line of cases that follows the Eighth 

Circuit’s opinion in Jacobs v. 

Commissioner, 34 F.2d 233 (8th Cir. 

1929), cert. denied, 280 U.S. 603 (1929), 

in which the court considered but 

rejected the date-of-death valuation 

approach in determining the deductible 

amount of a claim against the estate. 

The court in Jacobs distinguished Ithaca 

Trust, stating that, unlike charitable 

deductions, ‘‘* * * the claims which 

Congress intended to be deducted were 

actual claims, not theoretical ones.’’ The 


pwalker on PROD1PC71 with PROPOSALS