Federal Register / Vol. 65, No. 201 / Tuesday, October 17, 2000 / Proposed Rules 61289

location provided under the caption

ADDRESSES.

List of Subjects in 14 CFR Part 39

Air transportation, Aircraft, Aviation

safety, Safety.

The Proposed Amendment

Accordingly, pursuant to the

authority delegated to me by the

Administrator, the Federal Aviation

Administration proposes to amend part

39 of the Federal Aviation Regulations

(14 CFR part 39) as follows:

PART 39—AIRWORTHINESS

DIRECTIVES

1. The authority citation for part 39

continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

§ 39.13 [Amended]

2. Section 39.13 is amended by

adding the following new airworthiness

directive:

Dornier Luftfahrt GMBH: Docket 97-NM–

201-AD.

Applicability: All Model 328–100 series

airplanes, certificated in any category.

Note 1: This AD applies to each airplane

identified in the preceding applicability

provision, regardless of whether it has been

modified, altered, or repaired in the area

subject to the requirements of this AD. For

airplanes that have been modified, altered, or

repaired so that the performance of the

requirements of this AD is affected, the

owner/operator must request approval for an

alternative method of compliance in

accordance with paragraph (c) of this AD.

The request should include an assessment of

the effect of the modification, alteration, or

repair on the unsafe condition addressed by

this AD; and, if the unsafe condition has not

been eliminated, the request should include

specific proposed actions to address it.

Compliance: Required as indicated, unless

accomplished previously.

To ensure continued structural integrity of

these airplanes, accomplish the following:

Airworthiness Limitations Revision

(a) Within 30 days after the effective date

of this AD, revise the Airworthiness

Limitations Section (ALS) of the Instructions

for Continued Airworthiness by

incorporating Revision 13 of the Dornier 328

Airworthiness Limitations Document (ALD),

TM-ALD–010693–ALL, dated July 25, 1997,

and the Temporary Revision (TR) documents

listed in the following table into the

Airworthiness Limitations Section (ALS):

TR Number Date of issue

TR ALD–042 ............. January 31, 1997.

TR ALD–048 ............. May 12, 1998.

TR ALD–050 ............. October 2, 1997.

TR ALD–052 ............. December 11, 1997.

TR ALD–053 ............. April 29, 1998.

TR ALD–054 ............. May 12, 1998.

TR ALD–055 ............. May 26, 1998.

TR Number Date of issue

TR ALD–056 ............. July 22, 1998.

TR ALD–057 ............. October 23, 1998.

TR ALD–059 ............. December 11, 1998.

TR ALD–062 ............. May 18, 1999.

TR ALD–063 ............. August 10, 1999.

TR ALD–064 ............. October 10, 1999.

TR ALD–065 ............. November 26, 1999.

TR ALD–067 ............. February 7, 2000.

TR ALD–068 ............. February 4, 2000.

TR ALD–070 ............. May 25, 2000.

Note 2: When the TR documents have been

incorporated into the latest issue of the

general revisions of the ALD, the general

revisions may be incorporated into the ALS,

provided that the information contained in

the general revisions is identical to that

specified in the TR documents.

(b) Except as provided in paragraph (c) of

this AD: After the actions specified in

paragraph (a) of this AD have been

accomplished, no alternative inspections or

inspection intervals may be approved for the

structural elements specified in the

documents listed in paragraph (a) of this AD.

Alternative Methods of Compliance

(c) An alternative method of compliance or

adjustment of the compliance time that

provides an acceptable level of safety may be

used if approved by the Manager,

International Branch, ANM–116, FAA,

Transport Airplane Directorate. Operators

shall submit their requests through an

appropriate FAA Principal Maintenance

Inspector, who may add comments and then

send it to the Manager, International Branch,

ANM–116.

Note 3: Information concerning the

existence of approved alternative methods of

compliance with this AD, if any, may be

obtained from the International Branch,

ANM–116.

Special Flight Permits

(d) Special flight permits may be issued in

accordance with sections 21.197 and 21.199

of the Federal Aviation Regulations (14 CFR

21.197 and 21.199) to operate the airplane to

a location where the requirements of this AD

can be accomplished.

Issued in Renton, Washington, on October

11, 2000.

Donald L. Riggin,

Acting Manager, Transport Airplane

Directorate, Aircraft Certification Service.

[FR Doc. 00–26594 Filed 10–16–00; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF TRANSPORTATION

Federal Aviation Administration

14 CFR Part 39

[Docket No. 2000–NM–295–AD]

RIN 2120–AA64

Airworthiness Directives; Boeing

Model 737–200 and –300 Series

Airplanes Equipped with a Main Deck

Cargo Door Installed in Accordance

with Supplemental Type Certificate

(STC) SA2969SO

AGENCY: Federal Aviation

Administration, DOT.

ACTION: Notice of proposed rulemaking

(NPRM).

SUMMARY: This document proposes the

supersedure of an existing airworthiness

directive (AD), applicable to certain

Boeing Model 737–200 and –300 series

airplanes, that currently requires a onetime inspection to detect cracks of the

lower frames and reinforcing angles of

the main deck cargo door where the

door latch fittings attach between

certain fuselage stations and water lines,

and replacement of any cracked part

with a new part having the same part

number. That AD was prompted by

reports that, during the inspections

required by the existing AD, cracks were

found in the reinforcing angles of the

main deck cargo door frame. This action

would require, among other actions, an

inspection to detect cracks of the lower

frames and reinforcing angles of the

main deck cargo door; replacement of

any lower frame or reinforcing angle of

the main deck cargo door when it has

reached its maximum life limit. The

actions specified by the proposed AD

are intended to detect and correct

cracking of the lower portion of the

main deck cargo door frames, which

could result in sudden depressurization,

loss or opening of the main deck cargo

door during flight, and loss of control of

the airplane.

DATES: Comments must be received by

November 16, 2000.

ADDRESSES: Submit comments in

triplicate to the Federal Aviation

Administration (FAA), Transport

Airplane Directorate, ANM–114,

Attention: Rules Docket No. 2000–NM–

295–AD, 1601 Lind Avenue, SW.,

Renton, Washington 98055–4056.

Comments may be inspected at this

location between 9 a.m. and 3 p.m.,

Monday through Friday, except Federal

holidays. Comments may be submitted

via fax to (425) 227–1232. Comments

may also be sent via the Internet using

the following address: 9-anmVerDate 11<MAY>2000 14:48 Oct 16, 2000 Jkt 194001 PO 00000 Frm 00007 Fmt 4702 Sfmt 4702 E:\FR\FM\17OCP1.SGM pfrm11 PsN: 17OCP1
61290 Federal Register / Vol. 65, No. 201 / Tuesday, October 17, 2000 / Proposed Rules

nprmcomment@faa.gov. Comments sent

via fax or the Internet must contain

‘‘Docket No. 2000–NM–295–AD’’ in the

subject line and need not be submitted

in triplicate. Comments sent via the

Internet as attached electronic files must

be formatted in Microsoft Word 97 for

Windows or ASCII text.

The service information referenced in

the proposed rule may be obtained from

Pemco World Air Services, 100 Pemco

Drive, Dothan, AL 36303. This

information may be examined at the

FAA, Transport Airplane Directorate,

1601 Lind Avenue, SW., Renton,

Washington.

FOR FURTHER INFORMATION CONTACT:

Rany Azzi, Aerospace Engineer,

Airframe and Propulsion Branch, ACE–

117A, FAA, Atlanta Aircraft

Certification Office, One Crown Center,

1895 Phoenix Boulevard, Suite 450,

Atlanta, Georgia 30337–2748, telephone

(770) 703–6083; fax (770) 703–6097.

SUPPLEMENTARY INFORMATION:

Comments Invited

Interested persons are invited to

participate in the making of the

proposed rule by submitting such

written data, views, or arguments as

they may desire. Communications shall

identify the Rules Docket number and

be submitted in triplicate to the address

specified above. All communications

received on or before the closing date

for comments, specified above, will be

considered before taking action on the

proposed rule. The proposals contained

in this notice may be changed in light

of the comments received.

Submit comments using the following

format:

• Organize comments issue-by-issue.

For example, discuss a request to

change the compliance time and a

request to change the service bulletin

reference as two separate issues.

• For each issue, state what specific

change to the proposed AD is being

requested.

• Include justification (e.g., reasons or

data) for each request.

Comments are specifically invited on

the overall regulatory, economic,

environmental, and energy aspects of

the proposed rule. All comments

submitted will be available, both before

and after the closing date for comments,

in the Rules Docket for examination by

interested persons. A report

summarizing each FAA-public contact

concerned with the substance of this

proposal will be filed in the Rules

Docket.

Commenters wishing the FAA to

acknowledge receipt of their comments

submitted in response to this notice

must submit a self-addressed, stamped

postcard on which the following

statement is made: ‘‘Comments to

Docket Number 2000–NM–295–AD.’’

The postcard will be date stamped and

returned to the commenter.

Availability of NPRMs

Any person may obtain a copy of this

NPRM by submitting a request to the

FAA, Transport Airplane Directorate,

ANM–114, Attention: Rules Docket No.

2000–NM–295–AD, 1601 Lind Avenue,

SW., Renton, Washington 98055–4056.

Discussion

On August 18, 2000, the FAA issued

AD 2000–17–51, amendment 39–11877

(65 FR 51752, August 25, 2000),

applicable to certain Boeing Model 737–

200 and –300 series airplanes, to require

a one-time inspection to detect cracks of

the lower frames and reinforcing angles

of the main deck cargo door where the

door latch fittings attach between

certain fuselage stations (FS) and water

lines (WL), and replacement of any

cracked part with a new part having the

same part number. That action was

prompted by reports that, during the

inspections required by the existing AD,

cracks were found in the reinforcing

angles of the main deck cargo door

frame. The requirements of that AD are

intended to detect and correct cracking

of the lower portion of the main deck

cargo door frames, which could result in

sudden depressurization, loss or

opening of the main deck cargo door

during flight, and loss of control of the

airplane.

In the preamble of AD 2000–17–51,

the FAA indicated that the actions

required by that AD were considered

‘‘interim action’’ and that further

rulemaking action was being considered

to supersede that AD to require

replacement of the main deck cargo

door frames and reinforcing angles that

have accumulated 7,000 or more total

flight cycles with new parts. The FAA

now has determined that further

rulemaking action is indeed necessary,

and this proposed AD follows from that

determination.

Actions Since Issuance of Previous Rule

Since the issuance of that AD, the

FAA has reviewed and approved Pemco

Service Bulletin 737–52–0037, Revision

2, dated September 13, 2000, including

Attachment 1, dated August 10, 2000.

The service bulletin describes the

following procedures:

• A high frequency eddy current

(HFEC) inspection to detect cracks of

the lower frames and reinforcing angles

of the main deck cargo door where the

door latch fittings attach between FS

361.87 and FS 498.12 and WL 202.35

and WL 213.00;

• Repetitive HFEC inspections of

existing and replaced parts; and

• Replacement of any lower frame or

reinforcing angle of the main deck cargo

door, if cracks are detected or when the

frame or angle has reached its maximum

life limit (i.e. 7,000 flight cycles), with

a new part having the same part

number.

Accomplishment of the actions

specified in the service bulletin is

intended to adequately address the

identified unsafe condition.

Explanation of Requirements of

Proposed Rule

Since an unsafe condition has been

identified that is likely to exist or

develop on other products of this same

type design, the proposed AD would

supersede AD 2000–17–51 to require

accomplishment of the actions specified

in the service bulletin described

previously.

Cost Impact

There are approximately 35 Model

737–200 and -300 series airplanes of the

affected design in the worldwide fleet.

The FAA estimates that 2 airplanes of

U.S. registry would be affected by this

proposed AD.

It would take approximately 500 work

hours per airplane to accomplish the

proposed inspection, at an average labor

rate of $60 per work hour. Based on

these figures, the cost impact of the

inspection proposed by this AD on U.S.

operators is estimated to be $60,000, or

$30,000 per airplane.

It would take approximately 128 work

hours per airplane to accomplish the

proposed replacement, at an average

labor rate of $60 per work hour.

Required parts would cost

approximately $15,521 per airplane.

Based on these figures, the cost impact

of the proposed AD on U.S. operators is

estimated to be $46,402, or $23,201 per

airplane.

The cost impact figures discussed

above are based on assumptions that no

operator has yet accomplished any of

the current or proposed requirements of

this AD action, and that no operator

would accomplish those actions in the

future if this AD were not adopted. The

cost impact figures discussed in AD

rulemaking actions represent only the

time necessary to perform the specific

actions actually required by the AD.

These figures typically do not include

incidental costs, such as the time

required to gain access and close up,

planning time, or time necessitated by

other administrative actions.

Federal Register / Vol. 65, No. 201 / Tuesday, October 17, 2000 / Proposed Rules 61291

Regulatory Impact

The regulations proposed herein

would not have a substantial direct

effect on the States, on the relationship

between the national Government and

the States, or on the distribution of

power and responsibilities among the

various levels of government. Therefore,

it is determined that this proposal

would not have federalism implications

under Executive Order 13132.

For the reasons discussed above, I

certify that this proposed regulation (1)

is not a ‘‘significant regulatory action’’

under Executive Order 12866; (2) is not

a ‘‘significant rule’’ under the DOT

Regulatory Policies and Procedures (44

FR 11034, February 26, 1979); and (3) if

promulgated, will not have a significant

economic impact, positive or negative,

on a substantial number of small entities

under the criteria of the Regulatory

Flexibility Act. A copy of the draft

regulatory evaluation prepared for this

action is contained in the Rules Docket.

A copy of it may be obtained by

contacting the Rules Docket at the

location provided under the caption

ADDRESSES.

List of Subjects in 14 CFR Part 39

Air transportation, Aircraft, Aviation

safety, Safety.

The Proposed Amendment

Accordingly, pursuant to the

authority delegated to me by the

Administrator, the Federal Aviation

Administration proposes to amend part

39 of the Federal Aviation Regulations

(14 CFR part 39) as follows:

PART 39—AIRWORTHINESS

DIRECTIVES

1. The authority citation for part 39

continues to read as follows:

Authority: 49 U.S.C. 106(g), 40113, 44701.

§ 39.13 [Amended]

2. Section 39.13 is amended by

removing amendment 39–11877 (65 FR

51752, August 25, 2000), and by adding

a new airworthiness directive (AD), to

read as follows:

Boeing: Docket 2000–NM–295–AD.

Supersedes AD 2000–17–51,

Amendment 39–11877.

Applicability: Model 737–200 and ¥300

series airplanes, equipped with a main deck

cargo door installed in accordance with

Supplemental Type Certificate (STC)

SA2969SO; certificated in any category.

Note 1: This AD applies to each airplane

identified in the preceding applicability

provision, regardless of whether it has been

modified, altered, or repaired in the area

subject to the requirements of this AD. For

airplanes that have been modified, altered, or

repaired so that the performance of the

requirements of this AD is affected, the

owner/operator must request approval for an

alternative method of compliance in

accordance with paragraph (c)(1) of this AD.

The request should include an assessment of

the effect of the modification, alteration, or

repair on the unsafe condition addressed by

this AD; and, if the unsafe condition has not

been eliminated, the request should include

specific proposed actions to address it.

Compliance: Required as indicated, unless

accomplished previously.

To detect and correct cracking of the lower

portion of the main deck cargo door frames,

which could result in sudden

depressurization, loss or opening of the main

deck cargo door during flight, and loss of

control of the airplane, accomplish the

following:

Actions Addressing Door Frames or

Reinforcing Angles That Have Been

Replaced

(a) For airplanes on which any door frame

or reinforcing angle at the location where the

door latch fittings attach between fuselage

station (FS) 361.86 and FS 298.12 and water

line (WL) 202.35 and WL 213.00 has been

replaced before the effective date of this AD:

Do the actions specified in paragraphs (a)(1)

and (a)(2) of this AD per the Accomplishment

Instructions of Pemco Service Bulletin 737–

52–0037, Revision 2, dated September 13,

2000, including Attachment 1, dated August

10, 2000.

(1) Within 3,000 flight cycles after

accomplishment of the replacement, do a

high frequency eddy current (HFEC)

inspection to detect cracks of the replaced

lower frames or replaced reinforcing angles

of the main deck cargo door, as applicable.

(i) If no crack is detected, repeat the HFEC

inspection thereafter at intervals of 1,300

flight cycles on the replaced part.

(ii) If any crack is detected, before further

flight, replace the cracked part with a new

part having the same part number per the

service bulletin. Within 3,000 flight cycles

after accomplishment of the replacement, do

the HFEC inspection required by paragraph

(a)(1) of this AD.

(2) Before or upon the accumulation of

7,000 total flight cycles on any lower frame

or reinforcing angle of the main deck cargo

door, replace the lower frame or reinforcing

angle, as applicable, with new parts. Within

3,000 flight cycles after accomplishment of

the replacement, do the HFEC inspection

required by paragraph (a)(1) of this AD.

Actions Addressing Door Frames or

Reinforcing Angles That Have Not Been

Replaced

(b) For airplanes on which any door frame

or reinforcing angle at the location where the

door latch fittings attach between FS 361.86

and FS 298.12 and WL 202.35 and WL 213.00

has NOT been replaced before the effective

date of this AD: Within 1,300 flight cycles

after accomplishment of the HFEC inspection

required by AD 2000–17–51, amendment 39–

11877, do the action specified in either

paragraph (b)(1) or (b)(2) of this AD, as

applicable, per the Accomplishment

Instructions of Pemco Service Bulletin 737–

52–0037, Revision 2, dated September 13,

2000, including Attachment 1, dated August

10, 2000.

(1) For airplanes that have accumulated

less than 7,000 total flight cycles since

installation of STC SA2969SO: Do an HFEC

inspection to detect cracks of the lower

frames and reinforcing angles of the main

deck cargo door where the door latch fittings

attach between FS 361.87 and FS 498.12 and

WL 202.35 and WL 213.00.

(i) If no crack is detected, do the actions

specified in paragraphs (b)(1)(i)(A) and

(b)(1)(i)(B) of this AD.

(A) Repeat the HFEC inspection thereafter

at intervals of 1,300 flight cycles on the

airplane, but not to exceed the accumulation

of 7,000 total flight cycles on the airplane.

(B) Before the accumulation of 7,000 total

flight cycles on the airplane, replace the

lower frame and reinforcing angle with new

parts per the service bulletin. Within 3,000

flight cycles after accomplishment of the

replacement, do the HFEC inspection

required by paragraph (a)(1) of this AD.

(ii) If any crack is detected, before further

flight, replace the cracked part with a new

part having the same part number per the

service bulletin. Within 3,000 flight cycles

after accomplishment of the replacement, do

the HFEC inspection required by paragraph

(a)(1) of this AD.

(2) For airplanes that have accumulated

7,000 or more total flight cycles since

installation of STC SA2969SO: Replace the

lower frames and reinforcing angles with

new parts. Within 3,000 flight cycles after

accomplishment of the replacement, do the

HFEC inspection required by paragraph (a)(1)

of this AD.

Alternative Methods of Compliance

(c)(1) An alternative method of compliance

or adjustment of the compliance time that

provides an acceptable level of safety may be

used if approved by the Manager, Atlanta

61292 Federal Register / Vol. 65, No. 201 / Tuesday, October 17, 2000 / Proposed Rules

Aircraft Certification Office (ACO), FAA.

Operators shall submit their requests through

an appropriate FAA Principal Maintenance

Inspector, who may add comments and then

send it to the Manager, Atlanta ACO.

Note 2: Information concerning the

existence of approved alternative methods of

compliance with this AD, if any, may be

obtained from the Atlanta ACO.

(2) Alternative methods of compliance,

approved previously in accordance with AD

2000–17–51, amendment 39–11877, are

approved as alternative methods of

compliance with the initial HFEC inspection

required by paragraph (a)(1) of this AD.

Special Flight Permits

(d) Special flight permits may be issued in

accordance with sections 21.197 and 21.199

of the Federal Aviation Regulations (14 CFR

21.197 and 21.199) to operate the airplane to

a location where the requirements of this AD

can be accomplished.

Issued in Renton, Washington, on October

11, 2000.

Donald L. Riggin,

Acting Manager, Transport Airplane

Directorate, Aircraft Certification Service.

[FR Doc. 00–26595 Filed 10–16–00; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 5f, and 31

[REG–246249–96]

RIN 1545–AW48

Information Reporting Requirements

for Certain Payments Made on Behalf

of Another Person, Payments to Joint

Payees, and Payments of Gross

Proceeds From Sales Involving

Investment Advisers

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Withdrawal of previous notice

of proposed rulemaking; notice of

proposed rulemaking; and notice of

public hearing.

SUMMARY: This document withdraws a

previous notice of proposed rulemaking

(LR–62–84) published May 29, 1984 (49

FR 22343). This document contains

proposed regulations under section

6041 that clarify who is the payee for

information reporting purposes if a

check or other instrument is made

payable to joint payees, provide

information reporting requirements for

escrow agents and other persons making

payments on behalf of another person,

and clarify that the amount to be

reported paid is the gross amount of the

payment. This document also contains

proposed regulations under section

6045 that remove investment advisers

from the list of exempt recipients. In

addition, this document provides notice

of a public hearing on these proposed

regulations.

DATES: Written or electronic comments

must be received by January 17, 2001.

Requests to speak (with outlines of oral

comments) at a public hearing

scheduled for February 7, 2001, at 10

a.m. must be submitted by January 24,

2001.

ADDRESSES: Send submissions to:

CC:M&SP:RU (REG–246249–96), room

5226, Internal Revenue Service, POB

7604, Ben Franklin Station, Washington,

DC 20044. In the alternative,

submissions may be hand delivered

Monday through Friday between the

hours of 8 a.m. and 5 p.m. to:

CC:M&SP:RU (REG–246249–96),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue,

NW., Washington, DC, or sent

electronically via the IRS Internet site at

http://www.irs.gov/taxlregs/

regslist.html. The public hearing will be

held in the IRS Auditorium, Seventh

Floor, Internal Revenue Service

Building, 1111 Constitution Avenue,

NW., Washington, DC.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Nancy L.

Rose, (202) 622–4910; concerning

submission of comments, the hearing,

and/or to be placed on the building

access list to attend the hearing, Guy R.

Traynor, (202) 622–7190 (not toll-free

numbers).

SUPPLEMENTARY INFORMATION:

Paperwork Reduction Act

The collection of information

contained in this notice of proposed

rulemaking has been submitted to the

Office of Management and Budget for

review in accordance with the

Paperwork Reduction Act of 1995 (44

U.S.C. 3507(d)). Comments on the

collection of information should be sent

to the Office of Management and

Budget, Attn: Desk Officer for the

Department of Treasury, Office of

Information and Regulatory Affairs,

Washington, DC 20503, with copies to

the Internal Revenue Service, Attn: IRS

Reports Clearance Officer,

W:CAR:MP:FP:S:O, Washington, DC

20224. Comments on the collection of

information should be received by

December 19, 2000. Comments are

specifically requested concerning:

Whether the proposed collection of

information is necessary for the proper

operation of the functions of the Internal

Revenue Service, including whether the

information will have practical utility;

The accuracy of the estimated burden

associated with the proposed collection

of information (see below);

How the quality, utility, and clarity of

the information to be collected may be

enhanced;

How the burden of complying with

the proposed collection of information

may be minimized, including through

the application of automated collection

techniques or other forms of information

technology; and

Estimates of capital or start-up costs

and costs of operation, maintenance,

and purchase of service to provide

information.

The collection of information in these

proposed regulations is in §§ 1.6041–

1(e) and 1.6045–1(c)(3). This

information is required to determine if

taxpayers have properly reported

amounts received as income. The

collection of information is mandatory.

The likely respondents are businesses

and other for-profit institutions.

The estimate of the reporting burden

in proposed § 1.6041–1 is reflected in

the burden of Form 1099-MISC,

Miscellaneous Income, which is

currently 14 minutes per form. The

estimate of the reporting burden in

proposed § 1.6045–1 is reflected in the

burden of Form 1099-B, Proceeds of

Broker and Barter Exchange

Transactions, which is currently 15

minutes per form.

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 the

collection of information must be

retained as long as their contents may

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 and Explanation of

Provisions

1. Proposed Regulations Under Section

6041

Section 6041 provides that all persons

engaged in a trade or business that make

certain payments in the course of that

trade or business to another person of

$600 or more in a taxable year must

report the amount of the payments and

the name and address of the recipient.

Section 3406(a) provides that a payor

must withhold tax from reportable