44540 Federal Register / Vol. 62, No. 163 / Friday, August 22, 1997 / Rules and Regulations

The FAA has determined through

testing that current non-localizer type,

non-precision instrument approaches

developed using the TERPS criteria can

be flown by aircraft equipped with

Global Positioning System (GPS)

equipment. In consideration of the

above, the applicable SIAP’s will be

altered to include ‘‘or GPS’’ in the title

without otherwise reviewing or

modifying the procedure. (Once a stand

alone GPS procedure is developed, the

procedure title will be altered to remove

‘‘or GPS’’ from these non-localizer, nonprecision instrument approach

procedure titles.)

The FAA has determined through

extensive analysis that current SIAP’s

intended for use by Area Navigation

(RNAV) equipped aircraft can be flown

by aircraft utilizing various other types

of navigational equipment. In

consideration of the above, those SIAP’s

currently designated as ‘‘RNAV’’ will be

redesignated as ‘‘VOR/DME RNAV’’

without otherwise reviewing or

modifying the SIAP’s.

Because of the close and immediate

relationship between these SIAP’s and

safety in air commerce, I find that notice

and public procedure before adopting

these SIAPs are, impracticable and

contrary to the public interest and,

where applicable, that good cause exists

for making some SIAPs effective in less

than 30 days.

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 97

Air traffic control, Airports,

Navigation (air).

Issued in Washington, DC on August 8,

1997.

Thomas E. Stuckey,

Acting Director, Flight Standards Service.

Adoption of the Amendment

Accordingly, pursuant to the

authority delegated to me, part 97 of the

Federal Aviation Regulations (14 CFR

part 97) is amended as follows:

PART 97—STANDARD INSTRUMENT

APPROACH PROCEDURES

1. The authority citation for part 97

continues to read:

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

40113–40114, 40120, 44502, 44514, 44701,

44719, 44721–44722.

2. Amend 97.23, 97.27, 97.33 and

97.35, as appropriate, by adding,

revising, or removing the following

SIAP’s, effective at 0901 UTC on the

dates specified:

§§ 97.23, 97.27, 97.33 and 97.35 [Amended]

* * * Effective Sept. 11, 1997

Upland, CA, Cable, VOR or GPS RWY 6,

Amdt 7 Cancelled

Upland, CA, Cable, VOR RWY 6, Amdt 7

Lamar, CO, Lamar Muni, VOR or GPS RWY

18, Amdt 9 Cancelled

Lamar, CO, Lamar Muni, VOR RWY 18,

Amdt 9

Monte Vista, CO, Monte Vista Muni, NDB or

GPS RWY 20, Orig. Cancelled

Monte Vista, CO, Monte Vista Muni, NDB

GPS RWY 20, Orig

Montrose, CO, Montrose Regional VOR/DME

or GPS RWY 13, Amdt 8A Cancelled

Montrose, CO, Montrose Regional VOR/DME

RWY 13, Amdt 8A

Plant City, FL, Plant City Muni, NDB or GPS

RWY 9, Orig Cancelled

Plant City, FL, Plant City Muni, NDB RWY

9, Orig

Weno Island, FM, Chuck Intl, NDB/DME or

GPS RWY 4, Orig–A Cancelled

Weno Island, FM, Chuck Intl, NDB/DME

RWY 4, Orig–A

Caldwell, ID, Caldwell Industrial, NDB or

GPS RWY 30, Amdt 3A Cancelled

Caldwell, ID, Caldwell Industrial, NDB RWY

30, Amdt 3A

Carmi, IL, Carni Muni, NDB or GPS RWY 36,

Amdt 5 Cancelled

Carmi, IL, Carni Muni, NDB RWY 36, Amdt

5

Beverly, MA, Beverly Muni, VOR or GPS

RWY 16, Amdt 4 Cancelled

Beverly, MA, Beverly Muni, VOR RWY 16,

Amdt 4

Marshall, MN, Marshall Muni-Ryan Field,

VOR/DME or GPS RWY 30, Amdt 2

Cancelled

Marshall, MN, Marshall Muni-Ryan Field,

VOR/DME RWY 30, Amdt 2

Keene, NH, Dillant-Hopkins, VOR or GPS

RWY 2, Amdt 11 Cancelled

Keene, NH, Dillant-Hopkins, VOR RWY 2,

Amdt 12

Montgomery, NY, Orange County, NDB or

GPS RWY 3, Amdt 2 Cancelled

Montgomery, NY, Orange County, NDB RWY

3, Amdt 2

Ogden, UT, Ogden-Hinskley, VOR or GPS

RWY 7, Amdt 5 Cancelled

Ogden, UT, Ogden-Hinskley, VOR RWY 7,

Amdt 5

Canadian, TX, Hemphill County NDB or GPS

RWY 4, Amdt 3 Cancelled

Canadian, TX, Hemphill County NDB RWY

4, Amdt 3

Canadian, TX, Hemphill County NDB or GPS

RWY 22, Amdt 3 Cancelled

Canadian, TX, Hemphill County NDB RWY

22, Amdt 3

Eagle River, WI, Eagle River Union, VOR/

DME or GPS RWY 4, Amdt 1 Cancelled

Eagle River, WI, Eagle River Union, VOR/

DME RWY 4, Amdt 1

Lewisburg, WV, Greenbrier Valley, NDB or

GPS RWY 4, Amdt 4A Cancelled

Lewisburg, WV, Greenbrier Valley, NDB

RWY 4, Amdt 4A

Big Piney, WY, Big Piney-Marbleton, VOR or

GPS RWY 31, Amdt 3 Cancelled

Big Piney, WY, Big Piney-Marbleton, VOR

RWY 31, Amdt 3

[FR Doc. 97–22357 Filed 8–21–97; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF TRANSPORTATION

Federal Aviation Administration

14 CFR Part 97

[Docket No. 28992; Amdt. No. 1813]

RIN 2120–AA65

Standard Instrument Approach

Procedures; Miscellaneous

Amendments

AGENCY: Federal Aviation

Administration (FAA), DOT.

ACTION: Final rule.

SUMMARY: This amendment establishes,

amends, suspends, or revokes Standard

Instrument Approach Procedures

(SIAPs) for operations at certian

airports. These regulatory actions are

needed because of the adoption of new

or revised criteria, or because of changes

occurring in the National Airspace

System, such as the commissioning of

new navigational facilities, addition of

new obstacles, or changes in air traffic

requirements. These changes are

designed to provide safe and efficient

use of the navigable airspace and to

promote safe flight operations under

instrument flight rules at the affected

airports.

DATES: An effective date for each SIAP

is specified in the amendatory

provisions.

Incorporation by referenced-approved

by the Director of the Federal Register

on December 31, 1980, and reapproved

as of January 1, 1982.

ADDRESSES: Availability of matters

incorporated by reference in the

amendment is as follows:

For Examination

1. FAA Rules Docket, FAA

Headquarters Building, 800

Independence Avenue, SW.,

Washington, DC 20591;

2. The FAA Regional Office of the

region in which the affected airport is

located; or
Federal Register / Vol. 62, No. 163 / Friday, August 22, 1997 / Rules and Regulations 44541

3. The Flight Inspection Area Office

which originated the SIAP.

For Purchase

Individual SIAP copies may be

obtained from:

1. FAA Public Inquiry Center (APA–

200), FAA Headquarters Building, 800

Independence Avenue, SW.,

Washington, DC 20591; or

2. The FAA Regional Office of the

region in which the affected airport is

located.

By Subscription

Copies of all SIAPs, mailed once

every 2 weeks, are for sale by the

Superintendent of Documents, U.S.

Government Printing Office,

Washington, DC 20402.

FOR FURTHER INFORMATION CONTACT:

Paul J. Best, Flight Procedures

Standards Branch (AFS–420), Technical

Programs Division, Flight Standards

Service, Federal Aviation

Administration, 800 Independence

Avenue, SW., Washington, DC 20591;

telephone (202) 267–8277.

SUPPLEMENTARY INFORMATION: This

amendment to part 97 of the Federal

Aviation Regulations (14 CFR part 97)

establishes, amends, suspends, or

revokes Standard Instrument Approach

Procedures (SIAPs). The complete

regulatory description of each SIAP is

contained in official FAA form

documents which are incorporated by

reference in this amendment under 5

U.S.C. 552(a), 1 CFR part 51, and § 97.20

of the Federal Aviation Regulations

(FAR). The applicable FAA Forms are

identified as FAA Forms 8260–3, 8260–

4, and 8260–5. Materials incorporated

by reference are available for

examination or purchase as stated

above.

The large number of SIAPs, their

complex nature, and the need for a

special format make their verbatim

publication in the Federal Register

expensive and impractical. Further,

airmen do not use the regulatory text of

the SIAPs, but refer to their graphic

depiction on charts printed by

publishers of aeronautical materials.

Thus, the advantages of incorporation

by reference are realized and

publication of the complete description

of each SIAP contained in FAA form

documents is unnecessary. The

provisions of this amendment state the

affected CFR (and FAR) sections, with

the types and effective dates of the

SIAPs. This amendment also identifies

the airport, its location, the procedure

identification and the amendment

number.

The Rule

This amendment to part 97 is effective

upon publication of each separate SIAP

as contained in the transmittal. Some

SIAP amendments may have been

previously issued by the FAA in a

National Flight Data Center (FDC)

Notice to Airmen (NOTAM) as an

emergency action of immediate flight

safety relating directly to published

aeronautical charts. The circumstances

which created the need for some SIAP

amendments may require making them

effective in less than 30 days. For the

remaining SIAPs, an effective date at

least 30 days after publication is

provided.

Further, the SIAPs contained in this

amendment are based on the criteria

contained in the U.S. Standard for

Terminal Instrument Approach

Procedures (TERPS). In developing

these SIAPs, the TERPS criteria were

applied to the conditions existing or

anticipated at the affected airports.

Because of the close and immediate

relationship between these SIAPs and

safety in air commerce, I find that notice

and public procedure before adopting

these SIAPs are impracticable and

contrary to the public interest and,

where applicable, that good cause exists

for making some SIAPs effective in less

than 30 days.

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 97

Air traffic control, Airports,

Navigation (air).

Issued in Washington, DC, on August 8,

1997.

Thomas E. Stuckey,

Acting Director, Flight Standards Service.

Adoption of the Amendment

Accordingly, pursuant to the

authority delegated to me, part 97 of the

Federal Aviation Regulations (14 CFR

part 97) is amended by establishing,

amending, suspending, or revoking

Standard Instrument Approach

Procedures, effective at 0901 UTC on

the dates specified, as follows:

PART 97—STANDARD INSTRUMENT

APPROACH PROCEDURES

1. The authority citation for part 97 is

revised to read as follows:

Authority: 49 U.S.C. 106(g), 40103, 40113,

40120, 44701; and 14 CFR 11.49(b)(2).

2. Part 97 is amended to read as

follows:

§§ 97.23, 97.25, 97.27, 97.29, 97.31, 97.33

and 97.35 [Amended]

By amending: § 97.23 VOR, VOR/

DME, VOR or TACAN, and VOR/DME

or TACAN; § 97.25 LOC, LOC/DME,

LDA, LDA/DME, SDF, SDF/DME;

§ 97.27 NDB, NDB/DME; § 97.29 ILS,

ILS/DME, ISMLS, MLS, MLS/DME,

MLS/RNAV; § 97.31 RADAR SIAPs;

§ 97.33 RNAV SIAPs; and § 97.35

COPTER SIAPs, identified as follows:

***Effective September 11, 1997

Oxford, CT, Waterbury-Oxford, ILS RWY 36,

Amdt 11

Dublin, GA, W. H. ‘‘Bud’’ Barron, LOC RWY

2, Amdt 3, Cancelled

Dublin, GA, W. H. ‘‘Bud’’ Barron, ILS RWY

2, Orig

Dublin, GA, W. H. ‘‘Bud’’ Barron, NDB OR

GPS RWY 2, Amdt 2

Belleville, IL, Midamerica, NDB RWY 32L,

Orig

Belleville, IL, Midamerica, NDB RWY 32R,

Orig

Belleville, IL, Midamerica, ILS RWY 14R,

Orig

Belleville, IL, Midamerica, ILS RWY 32L,

Orig

Belleville, IL, Midamerica, ILS RWY 32R,

Orig

Belleville, IL, Midamerica, GPS RWY 14L,

Orig

Belleville, IL, Midamerica, GPS RWY 14R,

Orig

Belleville, IL, Midamerica, GPS RWY 32L,

Orig

Belleville, IL, Midamerica, GPS RWY 32R,

Orig

Carmi, IL, Carmi Muni, NDB or GPS RWY 36,

Amdt 5, Cancelled

Carmi, IL, Carmi Muni, NDB RWY 36, Orig

New Orleans, LA, New Orleans Intl (Moisant

Field), RADAR–1, Amdt 16

Montgomery, NY, Orange County, LOC RWY

3, Amdt 4, Cancelled

Montgomery, NY, Orange County, ILS RWY

3, Orig

Charlotte, NC, Charlotte/Douglas Intl, ILS

RWY 18L, Amdt 4

Decatur, TX, Decatur Muni, VOR/DME RWY

16, Amdt 1

Houston, TX, Clover Field, VOR–A, Orig

Houston, TX, Clover Field, VOR/DME OR

GPS–A, Amdt 3, Cancelled

***Effective October 9, 1997

Orlando, FL, Executive, Radar-1, Amdt 25

Ames, IA, Ames Muni, NDB OR GPS RWY

13, Amdt 4A, Cancelled
44542 Federal Register / Vol. 62, No. 163 / Friday, August 22, 1997 / Rules and Regulations

Ames, IA, Ames Muni, NDB RWY 31, Amdt

10A, Cancelled

Aurora, MO, Aurora Memorial Muni, VOR/

DME OR GPS–A, Amdt 3

Aurora, MO, Aurora Mrmorial Muni, GPS

RWY 36, Orig

Scribner, NE, Scribner State, VOR RWY 35,

Amdt 1

Columbia, SC, Columbia Owens Downtown,

RNAV RWY 31, Orig, Cancelled

***Effective November 6, 1997

Anchorage, AK, Anchorage Intl, ILS RWY 6L,

Amdt 9

Anchorage, AK, Anchorage Intl, ILS RWY 6R,

Amdt 11

Bay Minette, AL, Bay Minette Muni, GPS

RWY 8, Orig

Mobile, AL, Mobile Downtown, RADAR-A,

Orig-A, Cancelled

Gainesville, FL, Gainesville Regional, GPS

RWY 6, Orig

Gainesville, FL, Gainesville Regional, GPS

RWY 24, Orig

Billings, MT, Billings Logan Intl, GPS RWY

10L, Orig

Billings, MT, Billings Logan Intl, GPS RWY

28R, Orig

Clinton, NC, Sampson County, GPS RWY 6,

Orig

Clinton, NC, Sampson County, GPS RWY 24,

Orig

Coshocton, OH, Richard Downing, GPS RWY

22, Orig

Conway, SC, Conway-Horry County, GPS

RWY 4, Orig

Conway, SC, Conway-Horry County, GPS

RWY 22, Orig

Bremerton, WA, Bremerton National, GPS

RWY 1, Orig

Wisconsin Rapids, WI, Alexander Field

South Wood County, GPS RWY 20, Orig

Lewisburg, WV, Greenbrier Valley, GPS RWY

4, Orig

Lewisburg, WV, Greenbrier Valley, GPS RWY

22, Orig

[FR Doc. 97–22355 Filed 8–21–97; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8729]

RIN 1545–AV37

Rules for Property Produced in a

Farming Business

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final and temporary

regulations.

SUMMARY: This document contains final

and temporary regulations relating to

the application of section 263A of the

Internal Revenue Code to property

produced in a farming business. These

regulations affect certain taxpayers

engaged in the trade or business of

farming. These regulations are necessary

to provide guidance with respect to

section 263A(d).

The text of the temporary regulations

also serves as the text of the proposed

regulations set forth in the notice of

proposed rulemaking on this subject in

the Proposed Rules section of this issue

of the Federal Register.

DATES: These regulations are effective

August 22, 1997. For dates of

applicability, see § 1.263A–4T(f) of

these regulations.

FOR FURTHER INFORMATION CONTACT: Jan

Skelton, (202) 622–4970 (not a toll-free

call).

SUPPLEMENTARY INFORMATION:

Background

Prior to the enactment of section

263A, the rules that governed the

deduction or capitalization of costs

incurred with respect to property

produced in the trade or business of

farming were set forth in several

different statutory and regulatory

provisions. Costs regarded as

preparatory expenditures were required

to be capitalized under section 263.

Preparatory expenditures are

expenditures incurred prior to raising

agricultural or horticultural

commodities or that otherwise enable a

farmer to begin the farming process. See,

e.g., Rev. Rul. 83–28, 1983–1 C.B. 47.

Preparatory expenditures include the

costs of clearing land, leveling and

grading land, drilling and equipping

wells, acquiring irrigation systems,

acquiring seeds or seedlings, budding

trees, and acquiring animals.

Costs regarded as developmental

expenditures (sometimes referred to as

cultural practices expenditures) were

generally permitted to be deducted, or,

at a taxpayer’s election, could be

capitalized. See, e.g.,Wilbur v.

Commissioner, 43 T.C. 322 (1964), acq.,

1965–2 C.B. 7. Developmental

expenditures are those expenditures

incurred by a taxpayer so that the

growing process may continue in the

desired manner. Developmental

expenditures are expenditures that, if

incurred while the plant or animal was

in a productive state, would be

deductible. See, Maple v.

Commissioner, 27 T.C.M. 944 (1968),

aff’d, 440 F.2d 1055 (9th Cir. 1971).

Developmental expenditures include

the costs of irrigating, fertilizing,

spraying, cultivating, pruning, feeding,

providing veterinary services, rent on

land, and depreciation allowances on

irrigation systems or structures.

Former sections 278 and 447 provided

special rules requiring the capitalization

of certain developmental expenditures.

Former section 278(a) provided special

rules for citrus and almond groves.

Under former section 278(a), all

otherwise deductible costs of

developing citrus or almond groves

incurred before the end of the fourth

taxable year after permanent planting

were required to be capitalized. Rev.

Rul. 83–128, 1983–2 C.B. 57, clarified

that the costs incurred prior to

permanent planting were also required

to be capitalized.

Former sections 278(b) and 447(b)

provided special rules for farming

syndicates, corporations, and

partnerships with a corporate partner.

Section 447 requires certain

corporations and partnerships with a

corporate partner to use an accrual

method of accounting (accrual method).

Former section 447(b) required these

taxpayers to capitalize preproductive

period expenses. Preproductive period

expenses were defined as any expenses

attributable to crops, animals, trees, or

other property having a crop or yield

and that are incurred during the

preproductive period of such property.

Soil and water conservation

expenditures, as defined in section 175,

and land-clearing expenditures as

defined in former section 182, are

preproductive period expenses if they

are incurred in a preproductive period

of an agricultural or horticultural

activity and if the taxpayer elects to

deduct these expenses rather than

capitalize them. House Comm. on Ways

and Means, Tax Reform Act of 1975,

H.R. Rep. No. 94–658, 94th Cong., 1st

Sess. 93 (1975).

In the case of a farming syndicate

engaged in planting, cultivating,

maintaining, or developing an orchard,

vineyard, or grove, former section 278(b)

required the capitalization of all

otherwise deductible expenditures

incurred with respect to the orchard,

vineyard, or grove, if incurred prior to

the first taxable year in which there was

a crop or yield in commercial quantities.

Former section 278(c) provided a

relief provision. Under this provision,

sections 278 (a) or (b) would not require

the capitalization of developmental

expenditures attributable to an orchard,

vineyard, or grove that was replanted

after having been lost or damaged by

reason of freezing temperatures, disease,

drought, pests, or casualty.

Section 263A, enacted in the Tax

Reform Act of 1986, Public Law 99–514,

100 Stat. 2085, 1986–3 C.B. Vol. 1 (the

1986 Act), provides uniform

capitalization rules that govern the

treatment of costs incurred in the

production of property or the

acquisition of property for resale.

Section 263A was enacted, in part, to