8396 Federal Register / Vol. 81, No. 33 / Friday, February 19, 2016 / Rules and Regulations 

Kotzebue, AK, Ralph Wien Memorial, VOR 

RWY 27, Orig, CANCELED 

Sand Point, AK, Sand Point, NDB/DME RWY 

13, Orig, CANCELED 

Shishmaref, AK, Shishmaref, NDB RWY 23, 

Amdt 1A, CANCELED 

Yakutat, AK, Yakutat, LOC/DME BC RWY 29, 

Amdt 8 

Yakutat, AK, Yakutat, VOR/DME RWY 29, 

Amdt 5 

Auburn, AL, Auburn University Rgnl, VOR 

RWY 29, Amdt 11A, CANCELED 

Fayetteville, AR, Drake Field, VOR–A, Amdt 

25, CANCELED 

Helena/West Helena, AR, ThompsonRobbins, VOR RWY 17, Orig, CANCELED 

Pine Bluff, AR, Grider Field, VOR RWY 18, 

Amdt 20A, CANCELED 

Sacramento, CA, Sacramento Mather, VOR/

DME RWY 22L, Orig-F, CANCELED 

Daytona Beach, FL, Daytona Beach Intl, 

RADAR–1, Amdt 8D, CANCELED 

Jacksonville, FL, Cecil, RNAV (GPS) RWY 

18R, Orig–A, CANCELED 

Jacksonville, FL, Cecil, RNAV (GPS) RWY 

36L, Orig–B, CANCELED 

New Smyrna Beach, FL, New Smyrna Beach 

Muni, RADAR–1, Amdt 3B, CANCELED 

Decatur, IL, Decatur, RNAV (GPS) RWY 18, 

Amdt 1 

Decatur, IL, Decatur, RNAV (GPS) RWY 24, 

Amdt 1 

Decatur, IL, Decatur, RNAV (GPS) RWY 36, 

Amdt 1 

Phillipsburg, KS, Phillipsburg Muni, RNAV 

(GPS) RWY 13, Amdt 2 

Phillipsburg, KS, Phillipsburg Muni, RNAV 

(GPS) RWY 31, Amdt 2 

Phillipsburg, KS, Phillipsburg Muni, Takeoff 

Minimums and Obstacle DP, Amdt 1 

Frankfort, KY, Capital City, VOR RWY 25, 

Amdt 3B 

Mansfield, MA, Mansfield Muni, NDB RWY 

32, Amdt 7, CANCELED 

International Falls, MN, Falls Intl-Einarson 

Field, NDB RWY 31, Amdt 9A, CANCELED 

International Falls, MN, Falls Intl-Einarson 

Field, VOR/DME RWY 31, Amdt 5A, 

CANCELED 

Bloomsburg, PA, Bloomsburg Muni, RNAV 

(GPS)-B, Amdt 1 

Bloomsburg, PA, Bloomsburg Muni, VOR– 

A, Amdt 1 

Connellsville, PA, Joseph A Hardy 

Connellsville, RNAV (GPS) RWY 14, Orig, 

CANCELED 

Lawrenceburg, TN, Lawrenceburg-Lawrence 

County, NDB RWY 17, Amdt 4, 

CANCELED 

Lamesa, TX, Lamesa Muni, RNAV (GPS) 

RWY 34, Amdt 1 

St George, UT, St George Rgnl, JITKA TWO, 

Graphic DP 

Wendover, UT, Wendover, Takeoff 

Minimums and Obstacle DP, Amdt 7 

Wendover, UT, Wendover, VOR/DME–B, 

Amdt 2 

Wendover, UT, Wendover, VOR/DME OR 

TACAN RWY 26, Amdt 2 

Spokane, WA, Spokane Intl, RNAV (GPS) Y 

RWY 7, Amdt 2A 

[FR Doc. 2016–03354 Filed 2–18–16; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 97 

[Docket No. 31060; Amdt. No. 3681] 

Standard Instrument Approach 

Procedures, and Takeoff Minimums 

and Obstacle Departure Procedures; 

Miscellaneous Amendments 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This rule establishes, amends, 

suspends, or removes Standard 

Instrument Approach Procedures 

(SIAPs) and associated Takeoff 

Minimums and Obstacle Departure 

Procedures (ODPs) for operations at 

certain 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, adding new obstacles, or 

changing 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: This rule is effective February 

19, 2016. The compliance date for each 

SIAP, associated Takeoff Minimums, 

and ODP is specified in the amendatory 

provisions. 

The incorporation by reference of 

certain publications listed in the 

regulations is approved by the Director 

of the Federal Register as of February 

19, 2016. 

ADDRESSES: Availability of matters 

incorporated by reference in the 

amendment is as follows: 

For Examination 

1. U.S. Department of Transportation, 

Docket Ops–M30, 1200 New Jersey 

Avenue SE., West Bldg., Ground Floor, 

Washington, DC 20590–0001. 

2. The FAA Air Traffic Organization 

Service Area in which the affected 

airport is located; 

3. The office of Aeronautical 

Navigation Products, 6500 South 

MacArthur Blvd., Oklahoma City, OK 

73169 or, 

4. The National Archives and Records 

Administration (NARA). For 

information on the availability of this 

material at NARA, call 202–741–6030, 

or go to: http://www.archives.gov/

federal_register/code_of_federal_

regulations/ibr_locations.html. 

Availability 

All SIAPs and Takeoff Minimums and 

ODPs are available online free of charge. 

Visit the National Flight Data Center at 

nfdc.faa.gov to register. Additionally, 

individual SIAP and Takeoff Minimums 

and ODP copies may be obtained from 

the FAA Air Traffic Organization 

Service Area in which the affected 

airport is located. 

FOR FURTHER INFORMATION CONTACT: 

Thomas J. Nichols, Flight Procedure 

Standards Branch (AFS–420), Flight 

Technologies and Programs Divisions, 

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 rule 

amends Title 14 of the Code of Federal 

Regulations, Part 97 (14 CFR part 97), by 

establishing, amending, suspending, or 

removes SIAPS, Takeoff Minimums 

and/or ODPS. The complete regulatory 

description of each SIAP and its 

associated Takeoff Minimums or ODP 

for an identified airport is listed on FAA 

form documents which are incorporated 

by reference in this amendment under 5 

U.S.C. 552(a), 1 CFR part 51, and 14 

CFR part 97.20. The applicable FAA 

forms are FAA Forms 8260–3, 8260–4, 

8260–5, 8260–15A, and 8260–15B when 

required by an entry on 8260–15A. 

The large number of SIAPs, Takeoff 

Minimums and ODPs, their complex 

nature, and the need for a special format 

make publication in the Federal 

Register expensive and impractical. 

Further, airmen do not use the 

regulatory text of the SIAPs, Takeoff 

Minimums or ODPs, but instead 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, Takeoff 

Minimums and ODP listed on FAA form 

documents is unnecessary. This 

amendment provides the affected CFR 

sections and specifies the types of 

SIAPs, Takeoff Minimums and ODPs 

with their applicable effective dates. 

This amendment also identifies the 

airport and its location, the procedure, 

and the amendment number. 

Availability and Summary of Material 

Incorporated by Reference 

The material incorporated by 

reference is publicly available as listed 

in the ADDRESSES section. 

The material incorporated by 

reference describes SIAPS, Takeoff 


asabaliauskas on DSK5VPTVN1PROD with RULES
Federal Register / Vol. 81, No. 33 / Friday, February 19, 2016 / Rules and Regulations 8397 

Minimums and/or ODPs as identified in 

the amendatory language for part 97 of 

this final rule. 

The Rule 

This amendment to 14 CFR part 97 is 

effective upon publication of each 

separate SIAP, Takeoff Minimums and 

ODP as Amended in the transmittal. 

Some SIAP and Takeoff Minimums and 

textual ODP amendments may have 

been issued previously by the FAA in a 

Flight Data Center (FDC) Notice to 

Airmen (NOTAM) as an emergency 

action of immediate flight safety relating 

directly to published aeronautical 

charts. 

The circumstances that created the 

need for some SIAP and Takeoff 

Minimums and ODP amendments may 

require making them effective in less 

than 30 days. For the remaining SIAPs 

and Takeoff Minimums and ODPs, an 

effective date at least 30 days after 

publication is provided. 

Further, the SIAPs and Takeoff 

Minimums and ODPs contained in this 

amendment are based on the criteria 

contained in the U.S. Standard for 

Terminal Instrument Procedures 

(TERPS). In developing these SIAPs and 

Takeoff Minimums and ODPs, 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, Takeoff Minimums and 

ODPs, and safety in air commerce, I find 

that notice and public procedure under 

5 U.S.C. 553(b) are impracticable and 

contrary to the public interest and, 

where applicable, under 5 U.S.C 553(d), 

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, 

Incorporation by reference, Navigation 

(air). 

Issued in Washington, DC, on January 29, 

2016. 

John S. Duncan, 

Director, Flight Standards Service. 

Adoption of the Amendment 

Accordingly, pursuant to the 

authority delegated to me, Title 14, 

Code of Federal Regulations, Part 97 (14 

CFR part 97) is amended by 

establishing, amending, suspending, or 

removing Standard Instrument 

Approach Procedures and/or Takeoff 

Minimums and Obstacle Departure 

Procedures effective at 0901 UTC on the 

dates specified, as follows: 

PART 97—STANDARD INSTRUMENT 

APPROACH PROCEDURES 

■ 1. The authority citation for part 97 

continues to read as follows: 

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

40106, 40113, 40114, 40120, 44502, 44514, 

44701, 44719, 44721–44722. 

■ 2. Part 97 is amended to read as 

follows: 

Effective 3 MARCH 2016 

Benton Harbor, MI, Southwest Michigan 

Rgnl, VOR RWY 10, Amdt 10B, 

CANCELED 

East Hampton, NY, East Hampton, Takeoff 

Minimums and Obstacle DP, Amdt 3A 

Lebanon, OH, Warren County/John Lane 

Field, RNAV (GPS) RWY 19, Amdt 4 

Oklahoma City, OK, Will Rogers World, 

RNAV (GPS) RWY 13, Amdt 3A 

Walterboro, SC, Lowcountry Rgnl, ILS Y OR 

LOC Y RWY 23, Amdt 2 

Walterboro, SC, Lowcountry Rgnl, ILS Z OR 

LOC Z RWY 23, Orig 

Walterboro, SC, Lowcountry Rgnl, RNAV 

(GPS) RWY 17, Orig–A 

Walterboro, SC, Lowcountry Rgnl, RNAV 

(GPS) RWY 23, Amdt 2 

Walterboro, SC, Lowcountry Rgnl, RNAV 

(GPS) RWY 35, Orig–A 

Baraboo, WI, Baraboo Wisconsin Dells, LOC/ 

DME RWY 1, Amdt 2 

Baraboo, WI, Baraboo Wisconsin Dells, 

RNAV (GPS) RWY 19, Amdt 2 

Hayward, WI, Sawyer County, RNAV (GPS) 

RWY 3, Orig–C 

Hayward, WI, Sawyer County, RNAV (GPS) 

RWY 21, Amdt 1A 

Effective 31 MARCH 2016 

McGrath, AK, McGrath, VOR–A, Amdt 8, 

CANCELED 

Quinhagak, AK, Quinhagak, RNAV (GPS) 

RWY 12, Amdt 1 

Quinhagak, AK, Quinhagak, RNAV (GPS) 

RWY 30, Amdt 1 

Quinhagak, AK, Quinhagak, Takeoff 

Minimums and Obstacle DP, Amdt 1 

Stuttgart, AR, Stuttgart Muni, VOR/DME–A, 

Amdt 1B, CANCELED 

Bakersfield, CA, Meadows Field, VOR/DME 

RWY 30R, Amdt 9, CANCELED 

San Francisco, CA, San Francisco Intl, VOR 

RWY 19L, Amdt 11, CANCELED 

Santa Rosa, CA, Charles M Schulz—Sonoma 

County, VOR/DME RWY 32, Amdt 20, 

CANCELED 

Fort Lauderdale, FL, Fort Lauderdale/

Hollywood Intl, VOR RWY 28R, Amdt 

13A, CANCELED 

Orlando, FL, Orlando Intl, VOR/DME RWY 

36L, Amdt 5A, CANCELED 

Orlando, FL, Orlando Intl, VOR/DME RWY 

36R, Amdt 10A, CANCELED 

Albany, GA, Southwest Georgia Rgnl, NDB 

RWY 4, Amdt 13B, CANCELED 

Atlanta, GA, Fulton County Airport-Brown 

Field, RNAV (GPS) Y RWY 8, Amdt 1A 

Clinton, IA, Clinton Muni, VOR RWY 3, 

Amdt 15A, CANCELED 

Newton, IA, Newton Muni-Earl Johnson 

Field, VOR RWY 32, Amdt 9A, CANCELED 

Ottumwa, IA, Ottumwa Rgnl, VOR RWY 31, 

Amdt 15, CANCELED 

Sioux City, IA, Sioux Gateway/Col Bud Day 

Field, VOR OR TACAN RWY 31, Amdt 

26D, CANCELED 

Waterloo, IA, Waterloo Rgnl, VOR RWY 36, 

Amdt 17A, CANCELED 

Coeur D’Alene, ID, Coeur D’Alene—Pappy 

Boyington Field, VOR RWY 6, Orig–D, 

CANCELED 

Idaho Falls, ID, Idaho Falls Rgnl, NDB RWY 

20, Amdt 10D, CANCELED 

Lewiston, ID, Lewiston-Nez Perce County, 

VOR RWY 26, Amdt 13, CANCELED 

Salmon, ID, Lemhi County, Takeoff 

Minimums and Obstacle DP, Amdt 3 

Chicago/Romeoville, IL, Lewis University, 

VOR RWY 9, Amdt 3, CANCELED 

Chicago/West Chicago, IL, Dupage, VOR 

RWY 2L, Amdt 1B, CANCELED 

Danville, IL, Vermilion Regional, VOR RWY 

21, Amdt 14A, CANCELED 

Galesburg, IL, Galesburg Muni, VOR RWY 3, 

Amdt 7A, CANCELED 

Lawrenceville, IL, Lawrenceville-Vincennes 

Intl, VOR RWY 18, Amdt 1A, CANCELED 

Mattoon/Charleston, IL, Coles County 

Memorial, ILS OR LOC RWY 29, Amdt 6C 

Mattoon/Charleston, IL, Coles County 

Memorial, NDB RWY 29, Amdt 5B 

Mattoon/Charleston, IL, Coles County 

Memorial, RNAV (GPS) RWY 6, Orig 

Mattoon/Charleston, IL, Coles County 

Memorial, RNAV (GPS) RWY 11, Orig 

Mattoon/Charleston, IL, Coles County 

Memorial, RNAV (GPS) RWY 24, Amdt 1 

Mattoon/Charleston, IL, Coles County 

Memorial, RNAV (GPS) RWY 29, Amdt 1 

Quincy, IL, Quincy Rgnl-Baldwin Field, VOR 

RWY 4, Amdt 12, CANCELED 

Auburn, IN, De Kalb County, VOR RWY 9, 

Amdt 7D, CANCELED 

Goshen, IN, Goshen Muni, VOR RWY 27, 

Amdt 7A, CANCELED 

Muncie, IN, Delaware County Rgnl, VOR 

RWY 32, Amdt 15, CANCELED 

Richmond, IN, Richmond Muni, VOR RWY 

24, Amdt 13, CANCELED 

Richmond, IN, Richmond Muni, VOR RWY 

33, Amdt 2, CANCELED 

Liberal, KS, Liberal Mid-America Rgnl, VOR 

RWY 35, Amdt 12, CANCELED 

Ashland, KY, Ashland Rgnl, VOR/DME RWY 

10, Amdt 12 

Hopkinsville, KY, Hopkinsville-Christian 

County, RNAV (GPS) RWY 26, Amdt 2 

Tompkinsville, KY, Tompkinsville-Monroe 

County, RNAV (GPS) RWY 4, Amdt 1B 


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8398 Federal Register / Vol. 81, No. 33 / Friday, February 19, 2016 / Rules and Regulations 

Tompkinsville, KY, Tompkinsville-Monroe 

County, RNAV (GPS) RWY 22, Amdt 1B 

Orange, MA, Orange Muni, NDB RWY 1, 

Amdt 1A, CANCELED 

Orange, MA, Orange Muni, NDB RWY 32, 

Amdt 1A, CANCELED 

Vineyard Haven, MA, Martha’s Vineyard, 

VOR RWY 24, Amdt 2A, CANCELED 

Baltimore, MD, Baltimore/Washington Intl 

Thurgood Marshall, VOR RWY 10, Amdt 

17B, CANCELED 

Baltimore, MD, Baltimore/Washington Intl 

Thurgood Marshall, VOR/DME RWY 33L, 

Amdt 3A, CANCELED 

Eliot, ME, Littlebrook Air Park, NDB–B, 

Amdt 1, CANCELED 

Sanford, ME, Sanford Seacoast Rgnl, VOR 

RWY 7, Amdt 4C, CANCELED 

Alpena, MI, Alpena County Rgnl, VOR RWY 

1, Amdt 14D, CANCELED 

Hancock, MI, Houghton County Memorial, 

VOR RWY 13, Amdt 16, CANCELED 

Fairmont, MN, Fairmont Muni, VOR RWY 

13, Amdt 5, CANCELED 

Fairmont, MN, Fairmont Muni, VOR RWY 

31, Amdt 8, CANCELED 

Hibbing, MN, Range Rgnl, VOR RWY 13, 

Amdt 13A, CANCELED 

Hibbing, MN, Range Rgnl, VOR RWY 31, 

Amdt 17, CANCELED 

Willmar, MN, Willmar Muni-John L Rice 

Field, VOR RWY 13, Orig, CANCELED 

Glasgow, MT, Wokal Field/Glasgow Intl, 

NDB RWY 30, Amdt 2A, CANCELED 

Beaufort, NC, Michael J Smith Field, NDB 

RWY 21, Amdt 2, CANCELED 

Tarboro, NC, Tarboro-Edgecombe, NDB RWY 

27, Orig, CANCELED 

Berlin, NH, Berlin Rgnl, VOR–B, AMDT 3A, 

CANCELED 

Manchester, NH, Manchester, VOR RWY 35, 

Amdt 15E, CANCELED 

Portsmouth, NH, Portsmouth Intl at Pease, 

VOR RWY 16, Amdt 5B, CANCELED 

Portsmouth, NH, Portsmouth Intl at Pease, 

VOR RWY 34, Orig–D, CANCELED 

Newark, NJ, Newark Liberty Intl, VOR/DME 

RWY 22L, Orig–D, CANCELED 

Newark, NJ, Newark Liberty Intl, VOR/DME 

RWY 22R, Amdt 4D, CANCELED 

Hudson, NY, Columbia County, Takeoff 

Minimums and Obstacle DP, Amdt 1 

White Plains, NY, Westchester County, VOR/ 

DME–A, Amdt 4B, CANCELED 

Knoxville, TN, Mc Ghee Tyson, Takeoff 

Minimums and Obstacle DP, Amdt 8 

RESCINDED: On December 7, 2015 (80 FR 

75923), the FAA published an Amendment 

in Docket No. 31049, Amdt No. 3671, to Part 

97 of the Federal Aviation Regulations, under 

section 97.20. The following entry for Port 

Angeles, WA, effective February 4, 2016, is 

hereby rescinded in its entirety: 

Port Angeles, WA, William R Fairchild Intl, 

WATTR SIX, Graphic DP 

RESCINDED: On January 26, 2016 (81 FR 

4174), the FAA published an Amendment in 

Docket No. 31051, Amdt No. 3673, to Part 97 

of the Federal Aviation Regulations, under 

sections 97.29 and 97.33. The following 

entries for Port Angeles, WA, effective 

February 4, 2016, are hereby rescinded in 

their entirety: 

Port Angeles, WA, William R Fairchild Intl, 

ILS OR LOC RWY 8, Amdt 3 

Port Angeles, WA, William R Fairchild Intl, 

RNAV (GPS) RWY 8, Amdt 1 

Port Angeles, WA, William R Fairchild Intl, 

RNAV (GPS) RWY 26, Amdt 1 

[FR Doc. 2016–03368 Filed 2–18–16; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9751] 

RIN 1545–BN22 

PATH Act Changes to Section 1445 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations. 

SUMMARY: This document contains final 

and temporary regulations relating to 

the taxation of, and withholding on, 

foreign persons upon certain 

dispositions of, and distributions with 

respect to, United States real property 

interests (USRPIs). The regulations 

reflect changes made by the Protecting 

Americans from Tax Hikes Act of 2015 

(the PATH Act). In addition, the 

regulations update certain mailing 

addresses listed in regulations under 

sections 897 and 1445. These 

regulations affect certain holders of 

USRPIs and withholding agents that are 

required to withhold tax on certain 

dispositions of, and distributions with 

respect to, USRPIs. This document also 

requests comments on certain other 

aspects of the PATH Act that apply to 

dispositions of, and distributions with 

respect to, USRPIs. 

DATES:

Effective date: These regulations are 

effective on February 19, 2016. 

Applicability date: For dates of 

applicability, see §§ 1.1445–1(h), 

1.1445–2(e), and 1.1445–5(h). 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–101329–16), Room 

5203, Internal Revenue Service, P.O. 

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–101329– 

16), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC 20224, or sent 

electronically via the Federal 

eRulemaking Portal at http://

www.regulations.gov (IRS REG–101329– 

16). 

FOR FURTHER INFORMATION CONTACT: 

Milton M. Cahn or David A. Levine, 

(202) 317–6937; concerning submissions 

of comments, Regina Johnson, (202) 

317–6901 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Paperwork Reduction Act 

The collections of information 

contained in these final regulations 

were previously reviewed and approved 

by the Office of Management and 

Budget in accordance with the 

Paperwork Reduction Act of 1995 (44 

U.S.C. 3507) under control numbers 

1545–0123, 1545–0902, and 1545–1797 

in conjunction with Treasury decisions 

7999 (49 FR 50689, Dec. 31, 1984), 8113 

(51 FR 46620, Dec. 24, 1986), and 9082 

(68 FR 46081, Aug. 5, 2003), 

respectively. There are no proposals for 

substantive changes to these collections 

of information. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless it displays a valid control 

number assigned by the Office of 

Management and Budget. 

Books or records relating to a 

collection of information must be 

retained as long as their contents might 

become material in the administration 

of any internal revenue law. Generally, 

tax returns and tax return information 

are confidential, as required by 26 

U.S.C. 6103. 

Background 

Section 897(a)(1) provides, in general, 

that gain or loss of a nonresident alien 

individual or foreign corporation from 

the disposition of a United States real 

property interest (USRPI) shall be taken 

into account under section 871(b)(1) or 

882(a)(1), as applicable, as if the 

nonresident alien individual or foreign 

corporation were engaged in a trade or 

business within the United States 

during the taxable year and such gain or 

loss were effectively connected with 

that trade or business. 

Section 897(c)(1)(A) defines a USRPI 

to include any interest (other than solely 

as a creditor) in any domestic 

corporation unless the taxpayer 

establishes that such corporation was at 

no time a United States real property 

holding corporation (USRPHC) during 

the applicable testing period (generally, 

the five-year period ending on the date 

of the disposition of the USRPHC). 

Under section 897(c)(2), a USRPHC 

means any corporation if the fair market 

value of its USRPIs equals or exceeds 50 

percent of the total fair market value of 

its USRPIs, its interests in real property 

located outside the United States, and 

any other assets that are used or held for 

use in a trade or business. However, 

section 897(c)(1)(B) generally provides 


asabaliauskas on DSK5VPTVN1PROD with RULES