3646 Federal Register / Vol. 87, No. 16 / Tuesday, January 25, 2022 / Rules and Regulations 

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 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 establishes 

Class E surface airspace, and amends 

Class E airspace extending upward from 

700 feet above the surface, to support 

IFR operations for Ocean Reef Club 

Airport, Key Largo, FL. 

History 

The FAA published a notice of 

proposed rulemaking in the Federal 

Register (86 FR 68173, December 1, 

2021) for Docket No. FAA–2021–0985 to 

establish Class E Surface airspace, and 

amend Class E airspace extending 

upward from 700 feet above the surface, 

for Ocean Reef Club Airport, Key Largo, 

FL. 

Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received pertaining to this action. 

Class E airspace designations are 

published in Paragraph 6002 and 6005, 

respectively, of FAA Order JO 7400.11F, 

dated August 10, 2021, and effective 

September 15, 2021, which is 

incorporated by reference in 14 CFR 

71.1. The Class D and Class E airspace 

designations listed in this document 

will be published subsequently in FAA 

Order JO 7400.11F. 

Availability and Summary of 

Documents for Incorporation by 

Reference 

This document amends FAA Order JO 

7400.11F, Airspace Designations and 

Reporting Points, dated August 10, 

2021, and effective September 15, 2021. 

FAA Order JO 7400.11F is publicly 

available as listed in the ADDRESSES

section of this document. FAA Order JO 

7400.11F lists Class A, B, C, D, and E 

airspace areas, air traffic routes, and 

reporting points. 

The Rule 

The FAA is amending 14 CFR part 71 

by establishing Class E surface airspace 

within a 4.0-mile radius of Ocean Reef 

Club Airport to accommodate RNAV 

SIAPs serving the airport. This action 

also amends Class E airspace extending 

upward from 700 feet above the surface 

by updating the airport’s geographic 

coordinates to coincide with the FAA’s 

database, and correcting the airspace 

descriptor by replacing AL with FL. 

Class E airspace designations are 

published in Paragraphs 6002 and 6005, 

respectively, of FAA Order JO 7400.11F, 

dated August 10, 2021, and effective 

September 15, 2021, which is 

incorporated by reference in 14 CFR 

71.1. The Class E airspace designations 

listed in this document will be 

published subsequently in FAA Order 

JO 7400.11. FAA Order JO 7400.11, 

Airspace Designations and Reporting 

Points, is published yearly and effective 

on September 15. 

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 minimal. Since this is a 

routine matter that only affects air traffic 

procedures an 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 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

Lists of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of 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 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 7400.11F, 

Airspace Designations and Reporting 

Points, dated August 10, 2021, and 

effective September 15, 2021, is 

amended as follows: 

Paragraph 6002 Class E Surface Airspace. 

* * * * * 

ASO FL E2 Key Largo, FL [NEW] 

Ocean Reef Club Airport, FL 

(Lat. 25°19′28′′ N, long. 80°16′33′′ W) 

That airspace extending upward from the 

surface within a 4-mile radius of Ocean Reef 

Club Airport. This Class E airspace is 

effective during the specific dates and times 

established in advance by a Notice to 

Airmen. The effective date and time will 

thereafter be continuously published in the 

Chart Supplement. 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

ASO FL E5 Key Largo, FL [Amended] 

Ocean Reef Club Airport, FL 

(Lat. 25°19′28′′ N, long. 80°16′33′′ W) 

That airspace extending upward from 700 

feet above the surface within a 7-mile radius 

of Ocean Reef Club Airport. 

Issued in College Park, Georgia, on January 

19, 2022. 

Andreese C. Davis, 

Manager, Airspace & Procedures Team South, 

Eastern Service Center, Air Traffic 

Organization. 

[FR Doc. 2022–01280 Filed 1–24–22; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2021–0922; Airspace 

Docket No. 21–AEA–30] 

RIN 2120–AA66 

Amendment of Class D and Class E 

Airspace; Philadelphia, PA 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action amends Class D 

airspace, Class E surface airspace, and 

Class E airspace extending upward from 

700 feet above the surface in the 

Philadelphia, PA area, by updating the 

several airport names and geographic 

coordinates. Controlled airspace is 


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Federal Register / Vol. 87, No. 16 / Tuesday, January 25, 2022 / Rules and Regulations 3647 

necessary for the safety and 

management of instrument flight rules 

(IFR) operations in the area. 

DATES: Effective 0901 UTC, March 24, 

2022. 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: FAA Order JO 7400.11F, 

Airspace Designations and Reporting 

Points, and subsequent amendments can 

be viewed online at https://

www.faa.gov/air_traffic/publications/. 

For further information, you can contact 

the Airspace Policy Group, Federal 

Aviation Administration, 800 

Independence Avenue SW, Washington, 

DC 20591; Telephone: (202) 267–8783. 

The Order is also available for 

inspection at the National Archives and 

Records Administration (NARA). For 

information on the availability of FAA 

Order JO 7400.11F at NARA, email 

fr.inspection@nara.gov or go to https:// 

www.archives.gov/federal-register/cfr/ 

ibr-locations.html. 

FOR FURTHER INFORMATION CONTACT: John 

Fornito, Operations Support Group, 

Eastern Service Center, Federal Aviation 

Administration, 1701 Columbia Ave., 

College Park, GA 30337; Telephone 

(404) 305–6364. 

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 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 amends 

airspace for the Philadelphia, PA area to 

support IFR operations in the area. 

History 

The FAA published a notice of 

proposed rulemaking in the Federal 

Register (86 FR 67672, November 29, 

2021) for Docket No. FAA–2021–0922 to 

amend Class D airspace, Class E surface 

airspace, and Class E airspace extending 

upward from 700 feet above the surface 

in the Philadelphia, PA area, by 

updating the names and geographic 

coordinates of several airports in the 

area. 

Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received. 

Class D and E airspace designations 

are published in Paragraphs 5000, 6002, 

and 6005, respectively, of FAA Order JO 

7400.11F, dated August 10, 2021, and 

effective September 15, 2021, which is 

incorporated by reference in 14 CFR 

71.1. The Class E airspace designations 

listed in this document will be 

published subsequently in FAA Order 

JO 7400.11. 

Availability and Summary of 

Documents for Incorporation by 

Reference 

This document amends FAA Order JO 

7400.11F, Airspace Designations and 

Reporting Points, dated August 10, 

2021, and effective September 15, 2021. 

FAA Order JO 7400.11F is publicly 

available as listed in the ADDRESSES

section of this document. FAA Order JO 

7400.11F lists Class A, B, C, D, and E 

airspace areas, air traffic routes, and 

reporting points. 

The Rule 

The FAA is amending 14 CFR part 71 

by amending Class D airspace, Class E 

surface airspace, and Class E airspace 

extending upward from 700 feet above 

the surface at the following airports: 

Philadelphia International Airport, by 

updating the geographic coordinates to 

coincide with the FAA’s database; 

New Castle Airport (formerly New 

Castle County Airport), by updating the 

airport’s name; 

Summit Airport (formerly Summit 

Airpark), by updating the airport’s name 

and geographic coordinates, and 

replacing the outdated term Airport/ 

Facility Directory with the term Chart 

Supplement in the airport description. 

Also, the Class E surface airspace for 

Millville Municipal Airport is amended 

by updating the airport’s geographic 

coordinates. 

Subsequent to publication of the 

NPRM, the FAA discovered unnecessary 

verbiage in the Philadelphia, PA, E5 

description. This action removes 

‘‘excluding the airspace that coincides 

with the Elkton, MD; Wrightstown, NJ; 

Pittstown, NJ; Reading, PA; and 

Allentown, PA Class E airspace areas’’ 

from the description. 

FAA Order JO 7400.11, Airspace 

Designations and Reporting Points, is 

published yearly and effective on 

September 15. 

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 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 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

Lists of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of 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 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 7400.11F, 

Airspace Designations and Reporting 

Points, dated August 10, 2021, and 

effective September 15, 2021, is 

amended as follows: 

Paragraph 5000 Class D Airspace. 

* * * * * 

AEA DE D Wilmington, DE [Amended] 

New Castle Airport, DE 


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3648 Federal Register / Vol. 87, No. 16 / Tuesday, January 25, 2022 / Rules and Regulations 

(Lat. 39°40′43′′ N, long. 75°36′24′′ W) 

That airspace extending upward from the 

surface to and including 2,600 feet MSL 

within a 4.2-mile radius of the New Castle 

Airport. This Class D airspace area is 

effective during the specific dates and times 

established in advance by a Notice to 

Airmen. The effective date and time will 

thereafter be continuously published in the 

Chart Supplement. 

Paragraph 6002 Class E Surface Airspace. 

* * * * * 

AEA DE E2 Wilmington, DE [Amended] 

New Castle Airport, DE 

(Lat. 39°40′43′′ N, long. 75°36′24′′ W) 

Within a 4.2-mile radius of the New Castle 

Airport. This Class E airspace area is effective 

during the specific dates and times 

established in advance by a Notice to 

Airmen. The effective date and time will 

thereafter be continuously published in the 

Chart Supplement. 

AEA NJ E2 Millville, NJ [Amended] 

Millville Municipal Airport, NJ 

(Lat. 39°22′04′′ N, long. 75°04′20′′ W) 

That airspace extending upward from the 

surface within a 4-mile radius of the Millville 

Municipal Airport. 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

AEA PA E5 Philadelphia, PA [Amended] 

Philadelphia International Airport, PA 

(Lat. 39°52′20′′ N, long. 75°14′26′′ W) 

Chester County G.O. Carlson Airport, PA 

(Lat. 39°58′44′′ N, long. 75°51′56′′ W) 

New Castle Airport, DE 

(Lat. 39°40′43′′ N, long. 75°36′24′′ W) 

Summit Airport, DE 

(Lat. 39°31′16′′ N, long. 75°43′25′′ W) 

Millville Municipal Airport, NJ 

(Lat. 39°22′04′′ N, long. 75°04′20′′ W) 

That airspace extending upward from 700 

feet above the surface within a 31-mile radius 

of Philadelphia International Airport 

extending clockwise from a 225° bearing to 

a 307° bearing from the airport and within a 

37-mile radius of Philadelphia International 

Airport extending from a 307° bearing to a 

053° bearing from the airport and within a 

33-mile radius of Philadelphia International 

Airport extending from a 053° bearing to a 

173° bearing from the airport and within a 

16-mile radius of Philadelphia International 

Airport extending from a 173° bearing from 

the airport to a 225° bearing from the airport, 

and within a 7-mile radius of Chester County 

G.O. Carlson Airport, and within a 6.7-mile 

radius of New Castle Airport, and within an 

8-mile radius of Summit Airport and within 

a 6.5-mile radius of Millville Municipal 

Airport. 

Issued in College Park, Georgia, on January 

19, 2022. 

Andreese C. Davis, 

Manager, Airspace & Procedures Team South, 

Eastern Service Center, Air Traffic 

Organization. 

[FR Doc. 2022–01281 Filed 1–24–22; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9960] 

RIN 1545–BP79 

Guidance Under Section 958 on 

Determining Stock Ownership 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations regarding the treatment of 

domestic partnerships for purposes of 

determining amounts included in the 

gross income of their partners with 

respect to foreign corporations. The 

final regulations affect United States 

persons that own stock of foreign 

corporations through domestic 

partnerships and domestic partnerships 

that are United States shareholders of 

foreign corporations. 

DATES: 

Effective date: These regulations are 

effective on January 25, 2022. 

Applicability dates: For dates of 

applicability, see §§ 1.956–1(g)(4) and 

1.958–1(d)(4). 

FOR FURTHER INFORMATION CONTACT: 

Edward J. Tracy at (202) 317–6934 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

On October 10, 2018, the Department 

of the Treasury (‘‘Treasury 

Department’’) and the IRS published 

proposed regulations (REG–104390–18) 

under sections 951, 951A, 1502, and 

6038 in the Federal Register (83 FR 

51072) that included guidance with 

respect to the treatment of domestic 

partnerships that own stock in 

controlled foreign corporations, as 

defined in section 957 (‘‘CFCs’’), for 

purposes of section 951A (the ‘‘2018 

proposed regulations’’). The 2018 

proposed regulations set forth a ‘‘hybrid 

approach’’ that generally treated a 

domestic partnership that is a United 

States shareholder, as defined in section 

951(b) (‘‘U.S. shareholder’’), with 

respect to a CFC (‘‘U.S. shareholder 

partnership’’) as an entity with respect 

to its partners that are not U.S. 

shareholders (‘‘non-U.S. shareholder 

partners’’) but as an aggregate of its 

partners with respect to its partners that 

are U.S. shareholders (‘‘U.S. shareholder 

partners’’). 

On June 21, 2019, the Treasury 

Department and the IRS published final 

regulations (TD 9866) in the Federal 

Register (84 FR 29288, as corrected at 84 

FR 44223, 84 FR 44693, and 84 FR 

53052) under sections 951, 951A, 1502, 

and 6038 that include guidance with 

respect to the treatment of domestic 

partnerships that own stock in CFCs for 

purposes of section 951A (the ‘‘final 

section 951A regulations’’). Instead of 

the ‘‘hybrid approach’’ described in the 

2018 proposed regulations, the final 

section 951A regulations generally treat 

a domestic partnership as an aggregate 

of all of its partners for purposes of 

computing income inclusions under 

section 951A (and other provisions that 

apply by reference to section 951A). 

§ 1.951A–1(e)(1). That is, under the final 

section 951A regulations, partners do 

not take into account a distributive 

share of the partnership’s section 951A 

inclusion with respect to the 

partnership-owned CFCs but instead are 

treated as proportionately owning the 

stock of the partnership-owned CFCs. 

See id. Thus, as in the case of foreign 

partnerships, income inclusions under 

section 951A are determined directly by 

U.S. shareholder partners of a domestic 

partnership that owns CFCs. The final 

section 951A regulations apply to 

taxable years of foreign corporations 

beginning after December 31, 2017, and 

to taxable years of U.S. shareholders in 

which or with which those taxable years 

of foreign corporations end. § 1.951A–7. 

Concurrent with the issuance of the 

final section 951A regulations, the 

Treasury Department and the IRS 

published proposed regulations (REG– 

101828–19) under sections 951, 951A, 

954, 956, 958, and 1502 in the Federal 

Register (84 FR 29114, as corrected at 84 

FR 37807) (the ‘‘2019 proposed 

regulations’’). Consistent with the 

approach adopted in the final section 

951A regulations, the 2019 proposed 

regulations generally extended the 

treatment of domestic partnerships as 

aggregates of their partners for purposes 

of determining income inclusions under 

section 951 and for purposes of 

provisions that apply by reference to 

section 951. Proposed § 1.958–1(d). 

On August 22, 2019, the Treasury 

Department and the IRS published 

Notice 2019–46, 2019–37 I.R.B. 695, 

which announced the intent to issue 

regulations that would permit, in certain 

cases, the ‘‘hybrid approach’’ described 


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