Federal Register / Vol. 62, No. 250 / Wednesday, December 31, 1997 / Rules and Regulations 68187

2033. The result would be the same if A and

B were not married.

Example (13). The facts are the same as

Example (12), except that B, rather than A,

dies on August 15, 1998. A may not make a

qualified disclaimer with respect to any of

the funds in the bank account, because A

furnished the funds for the entire account

and A did not relinquish dominion and

control over the funds.

Example (14). The facts are the same as

Example (12), except that B disclaims 40

percent of the funds in the account. Since,

under state law, B is treated as predeceasing

A with respect to the disclaimed interest, the

40 percent portion of the account balance

that was disclaimed passes as part of A’s

probate estate, and is no longer characterized

as joint property. This 40 percent portion of

the account balance is, therefore, includible

in A’s gross estate under section 2033. The

remaining 60 percent of the account balance

that was not disclaimed retains its character

as joint property and, therefore, is includible

in A’s gross estate as provided in section

2040(b). Therefore, 30 percent (1⁄2×60

percent) of the account balance is includible

in A’s gross estate under section 2040(b), and

a total of 70 percent of the aggregate account

balance is includible in A’s gross estate. If A

and B were not married, then the 40 percent

portion of the account subject to the

disclaimer would be includible in A’s gross

estate as provided in section 2033 and the 60

percent portion of the account not subject to

the disclaimer would be includible in A’s

gross estate as provided in section 2040(a),

because A furnished all of the funds with

respect to the account.

* * * * *

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

Approved: December 10, 1997.

Donald C. Lubick,

Acting Assistant Secretary of the Treasury.

[FR Doc. 97–33394 Filed 12–30–97; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[WA 29–1–6724, WA 57–7132; FRL–5934–

8]

Approval and Promulgation of State

Implementation Plans: Washington;

Correcting Amendments

AGENCY: Environmental Protection

Agency.

ACTION: Final rule; correcting

amendments.

SUMMARY: This action corrects the

incorporation by reference found in the

approval of the Washington State

Implementation Plan (SIP) revision

published on September 22, 1997 and

corrects a typographical error found in

the Washington SIP Table of Contents

published on June 29, 1995.

DATES: This action is effective on

December 31, 1997.

ADDRESSES: Copies of the State’s request

and other information supporting this

proposed action are available for

inspection during normal business

hours at the following locations: EPA,

Office of Air Quality (OAQ–107), 1200

Sixth Avenue, Seattle, Washington

98101, and the State of Washington

Department of Ecology, 300 Desmond

Drive, Lacey, WA 98503.

Documents which are incorporated by

reference are available for public

inspection at the Air and Radiation

Docket and Information Center, EPA,

401 M Street, SW, Washington, D.C.

20460, as well as the above addresses.

FOR FURTHER INFORMATION CONTACT:

Christine Lemme ́, Office of Air Quality

(OAQ–107), EPA, Seattle, Washington,

(206) 553–0977.

SUPPLEMENTARY INFORMATION: (1) On

September 22, 1997 (62 FR 49442), four

revisions to the Washington SIP were

approved. These revisions addressed the

attainment of the National Ambient Air

Quality Standard (NAAQS) for carbon

monoxide in the Spokane, Washington

urbanized area. The Spokane County

Air Pollution Control Authority Motor

Fuel Specifications for Oxygenated

Gasoline were inadvertently omitted

from the incorporation by reference

section of the Part 52 amendment. This

action corrects that omission by

incorporating these regulations into the

Washington SIP.

(2) On June 29, 1995 (60 FR 33736),

EPA approved the recodification of the

SIP table of contents submitted by the

Washington Department of Ecology. A

typographical error occurred in the

bracketed portion of Section 2.2.415,

WAC 173–415–030, and one of the

‘‘exceptions’’ was mistakenly omitted. It

should now read, ‘‘Emission Standards

[except section (1) and (3)(b)]’’. (Section

(1) had been mistakenly omitted).

Under Executive Order 12866 (58 FR

51735, October 4, 1993), this action is

not a ‘‘significant regulatory action’’,

and is, therefore, not subject to review

by the Office of Management and

Budget. In addition, this action does not

impose any enforceable duty or contain

any unfunded mandate as described in

the Unfunded Mandates Reform Act of

1995 (P.L. 104–4), or require prior

consultation with State officials as

specified by Executive Order 12875 (58

FR 58093, October 28, 1993), or involve

special consideration of environmental

justice related issues as required by

Executive Order 12898 (59 FR 7629,

February 16, 1994).

Because this action is not subject to

notice-and-comment requirements

under the Administrative Procedure Act

or any other statute, it is not subject to

the provisions of the Regulatory

Flexibility Act (5 U.S.C. 601 et seq.).

Under 5 U.S.C. 801(a)(1)(A) as added

by the Small Business Regulatory

Enforcement Fairness Act of 1996, EPA

submitted a report containing this rule

and other required information to the

U.S. Senate, the U.S. House of

Representatives and the Comptroller

General of the General Accounting

Office prior to publication of this rule in

today’s Federal Register. This rule is

not a ‘‘major rule’’ as defined by 5

U.S.C. 804(2).

List of Subjects in 40 CFR Part 52

Environmental protection, Air

pollution control, Carbon monoxide,

Incorporation by reference,

Intergovernmental relations, Reporting

and recordkeeping requirements.

Dated: December 3, 1997.

Chuck Findley,

Acting Regional Administrator, Region X.

40 CFR part 52 is amended as follows:

PART 52—[AMENDED]

1. The authority citation for Part 52

continues to read as follows:

Authority: 42 U.S.C. 7401 et seq.

Subpart WW—Washington

2. Section 52.2470 is amended by

revising paragraph (c)(75) to read as

follows:

§ 52.2470 Identification of plan.

* * * * *

(c) * * *

(75) On January 22, 1993, September

14, 1993, and April 30, 1996, the

Director of the Washington Department

of Ecology submitted to the Regional

Administrator of EPA four revisions to

the SIP consisting of amendments to the

Spokane CO SIP.

(i) Incorporation by reference.

(A) Letter dated January 22, 1993,

from Washington to EPA requesting

approval of revisions to the Spokane CO

portion of the Washington State

Implementation Plan; the ‘‘Supplement

to the State Implementation Plan for

Washington State, Spokane Carbon

Monoxide Nonattainment Area,’’ dated

January 1993, Sections 6.0, 6.1, 6.3, and

6.4.

(B) Letter dated September 14, 1993,

from Washington to EPA providing

supplementary information to that

submitted on January 22, 1993;

‘‘Spokane County Carbon Monoxide

Non-attainment Area 1990 Base Year
68188 Federal Register / Vol. 62, No. 250 / Wednesday, December 31, 1997 / Rules and Regulations

1The 1990 Amendments to the Clean Air Act

made significant changes to the Act. See Pub. L.

101–549, 104 Stat. 2399. References herein are to

the Clean Air Act, as amended (‘‘the Act’’). The

Clean Air Act is codified, as amended, in the U.S.

Code at 42 U.S.C. 7401, et seq.

2The requirements which are the subject of this

document arise under the pre-existing PM NAAQS.

EPA promulgated a new PM NAAQS on July 18,

1997, which became effective on September 16,

1997.

3Subpart 1 contains provisions applicable to

nonattainment areas generally and Subpart 4

contains provisions specifically applicable to PM10

nonattainment areas. At times, Subpart 1 and

Subpart 4 overlap or conflict. EPA has attempted to

clarify the relationship among these provisions in

the ‘‘General Preamble’’ and, as appropriate, in

today’s notice and supporting information.

Emissions Inventory,’’ dated November

1992.

(C) Two letters dated April 30, 1996,

from Washington to EPA submitting two

revisions to the SIP; ‘‘Supplement to A

Plan for Attaining and Maintaining

National Ambient Air Quality Standards

for the Spokane Carbon Monoxide

Nonattainment Area,’’ dated March

1995; and ‘‘Supplement to the State

Implementation Plan for Washington

State, Spokane County Carbon

Monoxide Nonattainment Area,

Supplement 1 of 2,’’ replacement pages

for Sections 2.5 and 6.2 of Section

4.5.2.CO.1 of the State Implementation

Plan, dated January 1996; ‘‘Supplement

to the State Implementation Plan for

Washington State, Spokane County

Carbon Monoxide Nonattainment Area,

Supplement 2 of 2,’’ new Section 10.0,

Contingency Measures, of Section

4.5.2.CO.1 of the State Implementation

Plan, dated January 1996; and Spokane

County Air Pollution Control Authority

Motor Fuel Specifications for

Oxygenated Gasoline, Regulation I,

Article VI, Section 6.16, adopted July 6,

1995.

(ii) Additional material.

(A) Letter of September 29, 1995,

submitting CO Periodic Emission

Inventory Reports; ‘‘Spokane County

Carbon Monoxide Nonattainment Area,

1993 Periodic Update Emissions

Inventory,’’ dated September 1995.

3. In § 52.2479 the table is amended

by revising Section 2.2.415 to read as

follows:

§ 52.2479 Contents of the federally

approved, State submitted implementation

plan.

* * * * *

Washington State Implementation Plan for

Air Quality; State and Local Requirements

Table of Contents

* * * * *

2.2.415

WAC 173–415 Primary Aluminum Plants

173–415–010 Statement of purpose [02/

19/91]

173–415–020 Definitions [02/19/91

except sections (1) and (2)]

173–415–030 Emission standards [02/19/

91 except sections (1) and (3)(b)]

173–415–045 Creditable stack height and

dispersion techniques [02/19/91]

173–415–050 New source review (NSR)

[02/19/91]

173–415–051 Prevention of significant

deterioration (PSD) [02/19/91]

173–415–060 Monitoring and reporting

[02/19/91 except sections (1)(a)(b)(d)]

173–415–070 Report of startup,

shutdown, breakdown or upset

conditions [02/19/91]

173–415–080 Emission inventory [02/19/

91]

* * * * *

[FR Doc. 97–33960 Filed 12–30–97; 8:45 am]

BILLING CODE 6560–50–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Parts 52 and 81

[CO–001–0006a & CO–001–0021a; FRL–

5934–2]

Clean Air Act Approval and

Promulgation of PM10 Implementation

Plan for Colorado; Designation of

Areas for Air Quality Planning

Purposes; Steamboat Springs

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Direct final rule.

SUMMARY: EPA approves the State

implementation plan (SIP) submitted by

the State of Colorado to achieve

attainment and maintenance of the

National Ambient Air Quality Standards

(NAAQS) for particulate matter with an

aerodynamic diameter less than or equal

to a nominal 10 micrometers (PM10),

including among other things, control

measures, technical analyses,

quantitative milestones and contingency

measures. The SIP was submitted by the

Governor of Colorado with a letter dated

September 16, 1997 to satisfy certain

Federal requirements for an approvable

SIP for the Steamboat Springs, Colorado

moderate PM10 nonattainment area, as

designated effective January 20, 1994. In

addition, EPA approves the Steamboat

Springs emergency episode plan. EPA

also amends the boundary for the

Steamboat Springs nonattainment area

to clarify the original description.

DATES: This action is effective on March

2, 1998 unless adverse comments are

received by January 30, 1998. If the

effective date is delayed, timely notice

will be published in the Federal

Register.

ADDRESSES: Comments should be

addressed to: Richard R. Long, Director,

Air Program, EPA Region VIII at the

address listed below. Copies of the

State’s submittal and other information

are available for inspection during

normal business hours at the following

locations: Air Program, Environmental

Protection Agency, Region VIII, 999

18th Street, suite 500, Denver, Colorado

80202–2405; and Colorado Department

of Public Health and Environment, Air

Pollution Control Division, 4300 Cherry

Creek Drive South, Denver, Colorado

80222–1530.

FOR FURTHER INFORMATION CONTACT:

Amy Platt, 8P2–A, Environmental

Protection Agency, Region VIII, 999

18th Street, suite 500, Denver, Colorado

80202–2466, (303) 312–6449.

SUPPLEMENTARY INFORMATION:

I. Background

The Steamboat Springs, Colorado area

was designated nonattainment for PM10

and classified as moderate under section

107(d)(3) of the Clean Air Act, on

December 21, 1993. 1 See 57 FR 43846

(September 22, 1992), 58 FR 67334

(December 21, 1993) and 40 CFR 81.306

(Routt County (part)). The Steamboat

Springs designation became effective on

January 20, 1994. The air quality

planning requirements for moderate

PM10 nonattainment areas 2 are set out

in Subparts 1 and 4 of Title I of the Act.3

EPA has issued a ‘‘General Preamble’’

describing EPA’s preliminary views on

how EPA intends to review SIPs and SIP

revisions submitted under Title I of the

Act, including those State submittals

containing moderate PM10

nonattainment area SIP requirements

(see generally 57 FR 13498 (April 16,

1992) and 57 FR 18070 (April 28,

1992)). Because EPA is describing its

interpretations here only in broad terms,

the reader should refer to the General

Preamble for a more detailed discussion

of the interpretations of title I advanced

in this document and the supporting

rationale. In this document and

supporting rationale, EPA is applying its

interpretations considering the specific

factual issues presented.

A State containing a moderate PM10

nonattainment area designated after the

1990 Amendments is required to

submit, among other things, the

following provisions within 18 months

of the effective date of the designation

(i.e., these provisions were due for the

Steamboat Springs area by July 20,

1995):

1. Provisions to assure that reasonably

available control measures (RACM)

(including such reductions in emissions