Federal Register / Vol. 77, No. 59 / Tuesday, March 27, 2012 / Proposed Rules 18145 

has been designated a ‘‘significant 

regulatory action’’ although not 

economically significant, under section 

3(f) of Executive Order 12866. 

Accordingly, the Office of Management 

and Budget has reviewed this rule. 

Regulatory Flexibility Act 

This section examines the impact of 

the rule on small entities as required by 

the Regulatory Flexibility Act (5 U.S.C. 

603), as amended by the Small Business 

Regulatory Enforcement and Fairness 

Act of 1996 (SBREFA), which requires 

an agency to prepare and make available 

to the public a regulatory flexibility 

analysis that describes the effect of a 

proposed rule on small entities (i.e., 

small business, small organizations, and 

small governmental jurisdictions) when 

the agency is required to publish a 

general notice of proposed rulemaking 

for any proposed rule. 

This rule directly regulates 

individuals and families, and these are 

not considered small entities. Therefore, 

CBP certifies that this rule will not have 

a significant economic impact on a 

substantial number of small entities. 

CBP welcomes any comments on this 

conclusion. 

Paperwork Reduction Act 

In accordance with the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3507), 

an agency may not conduct, and a 

person is not required to respond to, a 

collection of information unless the 

collection of information displays a 

valid control number assigned by Office 

of Management and Budget (OMB). The 

information collected under 19 CFR part 

148 is included under OMB control 

number 1651–0009. There are no new 

collections of information proposed in 

this document. The estimated burden 

hours related to the completion of the 

CBP Form 6059–B (Customs 

Declaration) for OMB control number 

1651–0009 by members of the public 

traveling by air and sea have been 

updated below to reflect the slight 

decrease in the number of Customs 

Declarations that are submitted if the 

definition of a ‘‘member of a family 

residing in one household’’ in this 

proposal is adopted, as follows 

Estimated Number of Respondents 

(Travelers): 1,100,000. 

Estimated Time per Response: 4 

minutes. 

Estimated Total Responses: 

¥1,100,000. 

Estimated Total Annual Burden 

Hours: ¥2,600. 

The Customs Declaration (CBP Form 

6059B) is due to expire in February 

2014. CBP Form 6059B can be seen on 

the following Web site: http:// 

www.cbp.gov/xp/cgov/travel/vacation/ 

sample_declaration_form.xml. CBP 

seeks public comment as to as to 

whether and how the Customs 

Declaration form could more clearly 

inform U.S. residents of the definition of 

family for the purposes of filling out a 

customs declaration. 

Signing Authority 

This regulation is being issued in 

accordance with 19 CFR 0.1(a)(1) 

pertaining to the authority of the 

Secretary of the Treasury (or that of his 

or her delegate) to approve regulations 

pertaining to certain customs revenue 

functions. 

List of Subjects in 19 CFR Part 148 

Customs duties and inspection, 

Declarations, Reporting and 

recordkeeping requirements, Taxes. 

Amendments to the CBP Regulations 

For the reasons set forth above, part 

148 of the CBP regulations (19 CFR part 

148) is proposed to be amended as set 

forth below. 

PART 148—PERSONAL 

DECLARATIONS AND EXEMPTIONS 

1. The general authority for part 148 

continues to read as follows: 

Authority: 19 U.S.C. 66, 1496, 1498, 1624. 

The provisions of this part, except for subpart 

C, are also issued under 19 U.S.C. 1202 

(General Note 3(i), Harmonized Tariff 

Schedule of the United States); 

* * * * * 

§ 148.14 [Amended] 

2. Section 148.14 is amended by 

removing the last sentence and adding 

in its place the sentence ‘‘Individuals 

who are employed by the household but 

not related by blood, marriage, domestic 

relationship, or adoption will not be 

included in the family declaration.’’ 

3. In § 148.34: 

a. Paragraph (a) is amended by 

removing the last sentence and adding 

in its place the sentence ‘‘No 

exemptions allowable to individuals 

employed by the household and 

accompanying the family but not related 

by blood, marriage, domestic 

relationship, or adoption will be 

included in the family grouping.’’; and 

b. By revising paragraph (b) and 

adding a new paragraph (c). 

The additions and revisions to 

§ 148.34 are to read as follows: 

§ 148.34 Family grouping of exemptions 

for articles acquired abroad. 

* * * * * 

(b) Members of a family residing in 

one household. ‘‘Members of a family 

residing in one household’’ includes all 

persons who: 

(1) Are related by blood, marriage, 

domestic relationship, or adoption; 

(2) Lived together in one household at 

their last permanent residence; and 

(3) Intend to live in one household 

after their arrival in the United States. 

(c) Domestic relationship. As used in 

paragraph (b)(1), the term ‘‘domestic 

relationship’’ includes foster children, 

stepchildren, half-siblings, legal wards, 

other dependents, individuals with an 

in loco parentis or guardianship 

relationship, and two adults who are in 

a committed relationship including, but 

not limited to, long-time companions, 

and couples in civil unions, or domestic 

partnerships, wherein the partners share 

financial assets and obligations, and are 

not married to, or a partner of, anyone 

else. The term ‘‘domestic relationship’’ 

does not extend to roommates or other 

cohabitants not otherwise meeting this 

definition. 

4. Section 148.103(b) is revised to 

read as follows: 

§ 148.103 Family grouping of allowances. 

* * * * * 

(b) Members of a family residing in 

one household. ‘‘Members of a family 

residing in one household’’ includes all 

persons who: 

(1) Are related by blood, marriage, 

domestic relationship (as defined in 

§ 148.34(c)), or adoption; 

(2) Lived together in one household at 

their last permanent residence; and 

(3) Intend to live in one household 

after their arrival in the United States. 

Allen Gina, 

Acting Commissioner, U.S. Customs and 

Border Protection. 

Approved: March 20, 2012. 

Timothy E. Skud, 

Deputy Assistant Secretary of the Treasury. 

[FR Doc. 2012–7122 Filed 3–26–12; 8:45 am] 

BILLING CODE 9111–14–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–168745–03] 

Guidance Regarding Deduction and 

Capitalization of Expenditures Related 

to Tangible Property; Correction 

AGENCY: Internal Revenue Service (IRS). 

ACTION: Notice of proposed rulemaking; 

correcting amendment. 

SUMMARY: This document contains 

corrections to a notice of proposed 

mstockstill on DSK4VPTVN1PROD with PROPOSALS

18146 Federal Register / Vol. 77, No. 59 / Tuesday, March 27, 2012 / Proposed Rules 

rulemaking (REG–168745–03), which 

was published in the Federal Register 

relating to sections 162, and 263, 

providing guidance on the deduction 

and capitalization of expenditures 

related to tangible property. 

DATES: Effective Date: March 27, 2012 

and is applicable on or after December 

27, 2011. 

FOR FURTHER INFORMATION CONTACT: 

Merrill Feldstein at (202) 622–4950, not 

a toll-free number. 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

that is the subject of these corrections 

are under sections 162, 167, 168, and 

263 of the Internal Revenue Code. 

Need for Correction 

As published on December 27, 2011 

(76 FR 81128), the notice of proposed 

rulemaking (REG–168745–03), contains 

errors which may prove to be 

misleading and are in need of 

clarification. 

Correction of Publication 

Accordingly, the publication of the 

notice of proposed rulemaking (REG– 

168745–03), which were the subject of 

FR. Doc. 2011–32024, is corrected as 

follows: 

List of Subjects in 26 CFR part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Accordingly, 26 CFR part 1 is 

corrected my making the following 

correcting amendment: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

Par. 2. Section 1.162–3 is corrected to 

read as follows: 

§ 1.162–3 [Corrected] 

§ 1.162–3 Materials and supplies. 

[The text of the proposed 

amendments to § 1.163–3 (a) through (j) 

is the same as the text of § 1.163–3T(a) 

through (j) published elsewhere in this 

issue of the Federal Register.] 

Guy R. Traynor, 

Federal Register Liaison, Publications and 

Regulations, Legal Processing Division, 

Associate Chief Counsel, Procedure and 

Administration. 

[FR Doc. 2012–7267 Filed 3–26–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–168745–03] 

RIN 1545–BE18 

Guidance Regarding Deduction and 

Capitalization of Expenditures Related 

to Tangible Property; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking; 

Correction. 

SUMMARY: This document contains 

corrections to a notice of proposed 

rulemaking (REG–168745–03), which 

was published in the Federal Register 

relating to sections 162, and 263 

providing guidance on the deduction 

and capitalization of expenditures 

related to tangible property. 

DATES: Effective Date: March 27, 2012. 

FOR FURTHER INFORMATION CONTACT: 

Merrill D. Feldstein at (202) 622–4950 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The notice of proposed rulemaking 

that is the subject of these corrections is 

under sections 162, 167, 168, and 263 of 

the Internal Revenue Code. 

Need for Correction 

As published on December 27, 2011 

(76 FR 81128), the notice of proposed 

rulemaking (REG–168745–03), contains 

errors which may prove to be 

misleading and are in need of 

clarification. 

Correction of Publication 

Accordingly, the publication of the 

notice of proposed rulemaking (REG– 

168745–03), which were the subject of 

FR. Doc. 2011–32024, is corrected as 

follows: 

1. On page 81128, column one, in the 

preamble under the caption DATES, lines 

one, two and three, the language 

‘‘Written and/or electronic comments 

and requests for a public hearing must 

be received by March 26,’’ is corrected 

to read ‘‘Written and/or electronic 

comments must be received by March 

26,’’. 

2. On page 81128, column one, line 6 

under the caption DATES, the language 

‘‘hearing scheduled for April 4, 2012 at’’ 

is corrected to read ‘‘hearing scheduled 

for May 9, 2012 at’’. 

3. On page 81128, column three, line 

two of the second paragraph under the 

caption ‘‘Comments and Public 

Hearing’’ the language ‘‘for April 4, 

2012, beginning at 10 a.m.’’ is corrected 

to read ‘‘for May 9, 2012, beginning at 

10 a.m.’’. 

4. On page 81128, column three, line 

three in the preamble under the caption 

‘‘Drafting Information’’, the language 

‘‘Katherine Reed, Office of the 

Associate’’ is corrected to read 

‘‘Kathleen Reed, Office of the 

Associate’’. 

5. On page 81130, column one, Par. 

11., item one is redesignated as item 3 

and the language ‘‘Revising paragraphs 

(a) through (l)(1); and’’ is corrected to 

read as ‘‘Revising paragraphs (a) through 

(h) and revising paragraphs (j) through 

(l)(1).’’ 

6. On page 81130, column one, under 

Par. 11. instructions, newly 

redesignated item one reads as 

‘‘Removing paragraphs (l), (l)(1), (l)(2) 

and (l)(3) and redesignating paragraphs 

(k), (k)(1), (k)(2), and (k)(3) as 

paragraphs (l), (l)(1), (l)(2) and (l)(3) 

respectively.’’ 

7. On page 81130, column one, under 

Par. 11. instructions, newly 

redesignated paragraph item 2 is 

corrected to read as ‘‘Redesignating 

paragraph (j) as paragraph (k) and 

redesignating paragraph (i) as paragraph 

(j), and adding a new paragraph (i).’’ 

8. On page 81130, column one, under 

Par. 11. instructions, newly 

redesignated item 4 reads as ‘‘Adding 

paragraph (m).’’ 

Guy R. Traynor, 

Federal Register Liaison, Publications and 

Regulations, Legal Processing Division, 

Associate Chief Counsel, Procedure and 

Administration. 

[FR Doc. 2012–7266 Filed 3–26–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

27 CFR Part 5 

[Docket No. TTB–2012–0001; Notice No. 

126] 

RIN 1513–AB91 

Standards of Identity for Pisco and 

Cognac 

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau, Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: In this document, the Alcohol 

and Tobacco Tax and Trade Bureau 

proposes to amend its regulations 

setting forth the standards of identity for 

distilled spirits to include Pisco as a 

mstockstill on DSK4VPTVN1PROD with PROPOSALS