This section of the FEDERAL REGISTER

contains regulatory documents having general

applicability and legal effect, most of which

are keyed to and codified in the Code of

Federal Regulations, which is published under

50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by

the Superintendent of Documents.

Rules and Regulations Federal Register

82159 

Vol. 89, No. 197 

Thursday, October 10, 2024 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2023–2189; Airspace 

Docket No. 22–AAL–43] 

RIN 2120–AA66 

Revocation of Colored Federal Airways 

Amber 3 (A–3), Amber 17 (A–17), and 

Green 16 (G–16) in Alaska 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action revokes Colored 

Federal airways A–3, A–17, and G–16 in 

Alaska due to the pending 

decommissioning of the Put River, 

Evansville, Chandalar Lake, Nuiqsut 

Village, Browerville, and Wainwright 

Village Nondirectional Radio Beacons 

(NDB). 

DATES: Effective date 0901 UTC, 

December 26, 2024. The Director of the 

Federal Register approves this 

incorporation by reference action under 

1 CFR part 51, subject to the annual 

revision of FAA Order JO 7400.11 and 

publication of conforming amendments. 

ADDRESSES: A copy of the Notice of 

Proposed Rulemaking (NPRM), all 

comments received, this final rule, and 

all background material may be viewed 

online at www.regulations.gov using the 

FAA Docket number. Electronic 

retrieval help and guidelines are 

available on the website. It is available 

24 hours each day, 365 days each year. 

FAA Order JO 7400.11J, Airspace 

Designations and Reporting Points, and 

subsequent amendments can be viewed 

online at www.faa.gov/air_traffic/ 

publications/. You may also contact the 

Rules and Regulations Group, Office of 

Policy, Federal Aviation 

Administration, 600 Independence 

Avenue SW, Washington, DC 20597; 

telephone: (202) 267–8783. 

FOR FURTHER INFORMATION CONTACT: 

Steven Roff, Rules and Regulations 

Group, Office of Policy, Federal 

Aviation Administration, 600 

Independence Avenue SW, Washington, 

DC 20597; telephone: (202) 267–8783. 

SUPPLEMENTARY INFORMATION: 

Authority for This Rulemaking 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. This rulemaking is 

promulgated under the authority 

described in Subtitle VII, Part A, 

Subpart I, Section 40103. Under that 

section, the FAA is charged with 

prescribing regulations to assign the use 

of the airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it modifies the 

Air Traffic Service (ATS) route structure 

as necessary to preserve the safe and 

efficient flow of air traffic within the 

National Airspace System. 

History 

The FAA published a NPRM for 

Docket No. FAA 2022–2189 in the 

Federal Register (88 FR 82283; 

November 24, 2023), proposing to 

revoke A–3, A–17, and G–16 in Alaska. 

Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received. 

Differences From the NPRM 

The NPRM published for Docket No. 

FAA–2023–2189 in the Federal Register 

(88 FR 82283; November 24, 2023) 

contained a typographical error in the 

regulatory text of the document. The 

regulatory text of the NPRM listed A–2 

as one of the airways proposed to be 

revoked. This was an error and the 

correct airway proposed to be revoked is 

A–3. Additionally, the NPRM title 

contained an error by referring to Gold 

16 (G–16) instead of Green 16 (G–16). 

This rule corrects these errors. 

Incorporation by Reference 

Colored Federal airways are 

published in paragraph 6009 of FAA 

Order JO 7400.11, Airspace 

Designations and Reporting Points, 

which is incorporated by reference in 14 

CFR 71.1 on an annual basis. This 

document amends the current version of 

that order, FAA Order JO 7400.11J, 

dated July 31, 2024, and effective 

September 15, 2024. FAA Order JO 

7400.11J is publicly available as listed 

in the ADDRESSES section of this 

document. These amendments will be 

published in the next update to FAA 

Order JO 7400.11. 

FAA Order JO 7400.11J lists Class A, 

B, C, D, and E airspace areas, air traffic 

service routes, and reporting points. 

The Rule 

The FAA is finalizing an amendment 

to 14 CFR part 71 to revoke Colored 

Federal airways A–3, A–17, and G–16 in 

Alaska due to the pending 

decommissioning of their supporting 

Navigational Aids (NAVAID). 

A–3: This action revokes A–3 in its 

entirety. 

A–17: This action revokes A–17 in its 

entirety. 

G–16: This action revokes G–16 in its 

entirety. 

Regulatory Notices and Analyses 

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. Since this is a 

routine matter that only affects air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, does not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

The FAA has determined that this 

airspace action of revoking A–3, A–17, 

and G–16 in Alaska qualifies for 

categorical exclusion under the National 

Environmental Policy Act (42 U.S.C. 

4321 et seq.) and its implementing 

regulations at 40 CFR part 1500, and in 

accordance with FAA Order 1050.1F, 

Environmental Impacts: Policies and 

Procedures, paragraph 5–6.5a, which 


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82160 Federal Register / Vol. 89, No. 197 / Thursday, October 10, 2024 / Rules and Regulations 

categorically excludes from further 

environmental impact review 

rulemaking actions that designate or 

modify classes of airspace areas, 

airways, routes, and reporting points 

(see 14 CFR part 71, Designation of 

Class A, B, C, D, and E Airspace Areas; 

Air Traffic Service Routes; and 

Reporting Points), and paragraph 5– 

6.5k, which categorically excludes from 

further environmental review the 

publication of existing air traffic control 

procedures that do not essentially 

change existing tracks, create new 

tracks, change altitude, or change 

concentration of aircraft on these tracks. 

As such, this action is not expected to 

result in any potentially significant 

environmental impacts. In accordance 

with FAA Order 1050.1F, paragraph 5– 

2 regarding Extraordinary 

Circumstances, the FAA has reviewed 

this action for factors and circumstances 

in which a normally categorically 

excluded action may have a significant 

environmental impact requiring further 

analysis. Accordingly, the FAA has 

determined that no extraordinary 

circumstances exist that warrant 

preparation of an environmental 

assessment or environmental impact 

study. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

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

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order JO 7400.11J, 

Airspace Designations and Reporting 

Points, dated July 31, 2024, and 

effective September 15, 2024, is 

amended as follows: 

Paragraph 6009(a) Green Federal Airways. 

* * * * * 

G–16 [Removed] 

* * * * * 

Paragraph 6009(c) Amber Federal Airways. 

* * * * * 

A–3 [Removed] 

* * * * * 

A–17 [Removed] 

* * * * * 

Issued in Washington, DC, on October 3, 

2024. 

Frank Lias, 

Manager, Rules and Regulations Group. 

[FR Doc. 2024–23201 Filed 10–9–24; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9994] 

RIN 1545–BP55 

Section 367(d) Rules for Certain 

Repatriations of Intangible Property 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final rule. 

SUMMARY: This document contains final 

regulations that terminate the continued 

application of certain tax provisions 

arising from a previous transfer of 

intangible property to a foreign 

corporation when the intangible 

property is repatriated to certain United 

States persons. The final regulations 

affect certain United States persons that 

previously transferred intangible 

property to a foreign corporation. 

DATES: 

Effective date: These regulations are 

effective on October 10, 2024. 

Applicability date: For dates of 

applicability, see §§ 1.367(d)–1(j)(2), 

1.904–(q)(3), 1.951A–7(e), and 1.6038B– 

1(g)(8). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the final regulations other 

than § 1.904–4, Brittany N. Dobi (202) 

317–6937; concerning § 1.904–4, Jeffrey 

L. Parry, (202) 317–6936 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Authority 

This document contains final 

additions and amendments to 26 CFR 

part 1 (final regulations) under section 

367(d) of the Internal Revenue Code 

(Code) regarding the termination of the 

continued application of certain tax 

provisions arising from a previous 

transfer of intangible property to a 

foreign corporation when the intangible 

property is repatriated to certain United 

States persons. The primary provisions 

of the final regulations are issued 

pursuant to the express delegations of 

authority to the Secretary of the 

Treasury (or her delegate) provided 

under sections 367(d) and 6038B. The 

provisions of the final regulations 

related to foreign branch income are 

issued pursuant to the express 

delegations of authority provided under 

sections 904(d)(2)(J) and (d)(7). The final 

regulations are also issued under the 

express delegation of authority under 

section 7805(a). 

Background 

On May 3, 2023, the Department of 

the Treasury (Treasury Department) and 

the IRS published a notice of proposed 

rulemaking (REG–124064–19) in the 

Federal Register (88 FR 27819) under 

section 367 (the proposed regulations). 

The proposed regulations were intended 

to address simple, common fact patterns 

involving repatriations of intangible 

property by terminating the continued 

application of section 367(d) when a 

transferee foreign corporation 

repatriates intangible property subject to 

section 367(d) to a qualified domestic 

person when certain reporting 

requirements are satisfied. The 

proposed regulations also included a 

rule coordinating the application of 

section 367(d) and the provisions in 

§ 1.904–4(f)(2)(vi)(D) that apply the 

principles of section 367(d) to 

determine the appropriate amount of 

gross income attributable to a foreign 

branch. A ‘‘repatriation’’ denotes a 

subsequent transfer of intangible 

property to the U.S. transferor or a 

United States person (U.S. person) 

related to the U.S. transferor. 

Summary of Comments and 

Explanation of Revisions 

I. In General 

Five comments were submitted on the 

proposed regulations, which are 

available at https://www.regulations.gov 

or upon request. No public hearing on 

the proposed regulations was requested 

or held. 

This Summary of Comments and 

Explanation of Revisions describes 

those comments and the revisions made 

in response to those comments. The 

comments also made various requests 

for future guidance, which the Treasury 

Department and the IRS will consider as 

part of a potential future rulemaking 

addressing, among other things, general 

issues under section 367(d). 

II. Definition of Qualified Domestic 

Person 

A. In General 

To terminate the continued 

application of section 367(d) upon a 


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