34020 Federal Register / Vol. 76, No. 112 / Friday, June 10, 2011 / Proposed Rules 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: In the Rules and Regulations 

section of this issue of the Federal 

Register, the Treasury Department and 

the IRS are issuing temporary 

regulations that remove the duplicate 

filing requirement for Form 5472, 

‘‘Information Return of a 25% ForeignOwned U.S. Corporation or a Foreign 

Corporation Engaged in a U.S. Trade or 

Business.’’ Under this requirement, 

certain corporations that must file Form 

5472 must also file a duplicate Form 

5472 (including attachments and 

schedules) with the Internal Revenue 

Service Center in Philadelphia, PA. 

Because the IRS has determined that 

duplicate filing is no longer necessary, 

the requirement is being removed by the 

temporary regulations. The text of those 

temporary regulations also serves as the 

text of these proposed regulations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by September 8, 2011. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–101352–11), 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–101352– 

11), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue, 

NW., Washington, DC, or sent 

electronically via the Federal 

eRulemaking Portal at http:// 

www.regulations.gov (IRS—REG– 

101352–11). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations 

Gregory A. Spring, (202) 435–5265; 

concerning submissions of comments, 

the hearing, and/or to be placed on the 

building access list to attend the 

hearing, Oluwafunmilayo (Funmi) P. 

Taylor, (202) 622–7180 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION

Background and Explanation of 

Provisions 

Temporary regulations in the Rules 

and Regulations section of this issue of 

the Federal Register amend 26 CFR part 

1. The temporary regulations remove the 

requirement contained in § 1.6038A– 

2(d) and § 1.6038A–2(e) that a duplicate 

Form 5472 must be filed with the 

Internal Revenue Service Center in 

Philadelphia, PA. The text of the 

temporary regulations also serves as the 

text of these regulations. The preamble 

to the temporary regulations explains 

the temporary regulations and these 

proposed regulations. 

Special Analyses 

It has been determined that this notice 

of proposed rulemaking is not a 

significant regulatory action as defined 

in Executive Order 12866. Therefore, a 

regulatory assessment is not required. It 

also has been determined that section 

553(b) of the Administrative Procedure 

Act (5 U.S.C. chapter 5) does not apply 

to these regulations, and because the 

rule does not impose a collection of 

information on small entities, the 

provisions of the Regulatory Flexibility 

Act (5 U.S.C. chapter 6) do not apply. 

Pursuant to section 7805(f) of the 

Internal Revenue Code, this notice of 

proposed rulemaking has been 

submitted to the Chief Counsel for 

Advocacy of the Small Business 

Administration for comment on its 

impact on small business. 

Comments on Public Hearing 

Before these proposed regulations are 

adopted as final regulations, 

consideration will be given to any 

written (a signed original and eight (8) 

copies) or electronic comments that are 

submitted timely to the IRS. The IRS 

and the Treasury Department 

specifically request comments on the 

clarity of the proposed regulations and 

how they can be made easier to 

understand. All comments will be 

available at http://www.regulations.gov 

or upon request. A public hearing may 

be scheduled if requested by any person 

who timely submits comments. If a 

public hearing is scheduled, notice of 

the date, time, and place for the hearing 

will be published in the Federal 

Register. 

Drafting Information 

The principal author of these 

regulations is Gregory A. Spring of the 

Office of Associate Chief Counsel 

(International). However, other 

personnel from the IRS and Treasury 

Department participated in their 

development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

PART 1—INCOME TAXES 

Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

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

Par. 2. Section 1.6038A–1 is amended 

by revising paragraph (n)(2) to read as 

follows: 

§ 1.6038A–1 General requirements and 

definitions. 

* * * * * 

(n) * * * 

(2) [The text of the proposed 

amendment to § 1.6038A–1(n)(2) is the 

same as the text of § 1.6038A–1T(n)(2) 

published elsewhere in this same issue 

of the Federal Register]. 

* * * * * 

Par. 3. Section 1.6038A–2 is amended 

by revising paragraphs (d) and (e) to 

read as follows: 

§ 1.6038A–2 Requirement of return. 

* * * * * 

(d) [The text of the proposed 

amendment to § 1.6038A–2(d) is the 

same as the text of § 1.6038A–2T(d) 

published elsewhere in this issue of the 

Federal Register.] 

(e) [The text of the proposed 

amendment to § 1.6038A–2(e) is the 

same as the text of § 1.6038A–2T(e) 

published elsewhere in this issue of the 

Federal Register.] 

* * * * * 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 2011–14469 Filed 6–9–11; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R03–OAR–2009–0881; FRL–9309–1] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Pennsylvania; Revisions to 

Requirements for Major Sources 

Locating in or Impacting a 

Nonattainment Area in Allegheny 

County 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is taking direct final 

action to approve a revision to the 

Pennsylvania State Implementation Plan 

(SIP) which was submitted on 

November 16, 2006 by the Pennsylvania 

Department of Environmental Protection 

(PADEP). This change to Allegheny 

County’s Air Pollution Control Rules 

and Regulations amends the existing 

requirements for sources locating in or 

impacting a nonattainment area in 

Allegheny County by incorporating 

WReier-Aviles on DSKGBLS3C1PROD with PROPOSALS

Federal Register / Vol. 76, No. 112 / Friday, June 10, 2011 / Proposed Rules 34021 

Federal modeling requirements. In the 

Final Rules section of this Federal 

Register, EPA is approving the State’s 

SIP submittal as a direct final rule 

without prior proposal because the EPA 

views this as a noncontroversial 

submittal and anticipates no adverse 

comments. If no adverse comments are 

received in response to this action, no 

further activity is contemplated. If EPA 

receives adverse comments, the direct 

final rule will be withdrawn and all 

public comments received will be 

addressed in a subsequent final rule 

based on this proposed rule. EPA will 

not institute a second comment period. 

Any parties interested in commenting 

on this action should do so at this time. 

DATES: Comments must be received in 

writing by July 11, 2011. 

ADDRESSES: Submit your comments, 

identified by Docket ID Number EPA– 

R03–OAR–2009–0881 by one of the 

following methods: 

A. http://www.regulations.gov. Follow 

the online instructions for submitting 

comments. 

B. E-mail: cox.kathleen@epa.gov. 

C. Mail: EPA–R03–OAR–2009–0881, 

Kathleen Cox, Associate Director, Office 

of Permits and Air Toxics, Mailcode 

3AP10, U.S. Environmental Protection 

Agency, Region III, 1650 Arch Street, 

Philadelphia, Pennsylvania 19103. 

D. Hand Delivery: At the previouslylisted EPA Region III address. Such 

deliveries are only accepted during the 

Docket’s normal hours of operation, and 

special arrangements should be made 

for deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R03–OAR–2009– 

0881. EPA’s policy is that all comments 

received will be included in the public 

docket without change, and may be 

made available online at http:// 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through http:// 

www.regulations.gov or e-mail. The 

http://www.regulations.gov Web site is 

an ‘‘anonymous access’’ system, which 

means EPA will not know your identity 

or contact information unless you 

provide it in the body of your comment. 

If you send an e-mail comment directly 

to EPA without going through http:// 

www.regulations.gov, your e-mail 

address will be automatically captured 

and included as part of the comment 

that is placed in the public docket and 

made available on the Internet. If you 

submit an electronic comment, EPA 

recommends that you include your 

name and other contact information in 

the body of your comment and with any 

disk or CD–ROM you submit. If EPA 

cannot read your comment due to 

technical difficulties and cannot contact 

you for clarification, EPA may not be 

able to consider your comment. 

Electronic files should avoid the use of 

special characters, any form of 

encryption, and be free of any defects or 

viruses. 

Docket: All documents in the 

electronic docket are listed in the 

http://www.regulations.gov index. 

Although listed in the index, some 

information is not publicly available, 

i.e., CBI or other information whose 

disclosure is restricted by statute. 

Certain other material, such as 

copyrighted material, is not placed on 

the Internet and will be publicly 

available only in hard copy form. 

Publicly available docket materials are 

available either electronically in http:// 

www.regulations.gov or in hard copy 

during normal business hours at the Air 

Protection Division, U.S. Environmental 

Protection Agency, Region III, 1650 

Arch Street, Philadelphia, Pennsylvania 

19103. Copies of Pennsylvania 

Department of Environmental 

Protection, Bureau of Air Quality 

Control, P.O. Box 8468, 400 Market 

Street, Harrisburg, Pennsylvania 17105; 

and the Allegheny County Health 

Department, Bureau of Environmental 

Quality, Division of Air Quality, 301 

39th Street, Pittsburgh, Pennsylvania 

15201. 

FOR FURTHER INFORMATION CONTACT: Paul 

T. Wentworth, (215) 814–2183, or by 

e-mail at wentworth.paul@epa.gov. 

SUPPLEMENTARY INFORMATION: For 

further information, please see the 

information provided in the direct final 

action, with the same title, that is 

located in the ‘‘Rules and Regulations’’ 

section of this Federal Register 

publication. 

Dated: May 6, 2011. 

W.C. Early, 

Acting Regional Administrator, Region III. 

[FR Doc. 2011–14231 Filed 6–9–11; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R03–OAR–2011–0286; FRL–9318–2] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Pennsylvania; Control of Nitrogen 

Oxides Emissions From Glass Melting 

Furnaces 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

a State Implementation Plan (SIP) 

revision submitted by the 

Commonwealth of Pennsylvania. This 

revision pertains to the control of 

nitrogen oxide (NOX) emissions from 

glass melting furnaces. This action is 

being taken under the Clean Air Act 

(CAA). 

DATES: Written comments must be 

received on or before July 11, 2011. 

ADDRESSES: Submit your comments, 

identified by Docket ID Number EPA– 

R03–OAR–2011–0286 by one of the 

following methods: 

A. http://www.regulations.gov. Follow 

the on-line instructions for submitting 

comments. 

B. E-mail: 

fernandez.cristina@epa.gov. 

C. Mail: EPA–R03–OAR–2011–0286, 

Cristina Fernandez, Associate Director, 

Office of Air Program Planning, 

Mailcode 3AP30, U.S. Environmental 

Protection Agency, Region III, 1650 

Arch Street, Philadelphia, Pennsylvania 

19103. 

D. Hand Delivery: At the previouslylisted EPA Region III address. Such 

deliveries are only accepted during the 

Docket’s normal hours of operation, and 

special arrangements should be made 

for deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R03–OAR–2011– 

0286. EPA’s policy is that all comments 

received will be included in the public 

docket without change, and may be 

made available online at http:// 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through http:// 

www.regulations.gov or e-mail. The 

http://www.regulations.gov Web site is 

an ‘‘anonymous access’’ system, which 

means EPA will not know your identity 

WReier-Aviles on DSKGBLS3C1PROD with PROPOSALS