68368 Federal Register / Vol. 76, No. 214 / Friday, November 4, 2011 / Proposed Rules 

Credit for Actions Accomplished in 

Accordance With Previous Service 

Information 

(i) Replacing certain single-tabbed bonding 

brackets with two-tabbed bonding brackets in 

accordance with Boeing Alert Service 

Bulletin 777–55A0014, dated May 8, 2008, 

before the effective date of this AD, is 

acceptable for compliance with the 

corresponding modification required by 

paragraph (g) of this AD. 

(j) Installing new bonding jumpers, and 

doing resistance measurements of the 

modified installation that verify the 

resistance is within the specified limits, in 

accordance with Boeing Alert Service 

Bulletin 777–55A0010, dated October 26, 

2000, before the effective date of this AD, is 

acceptable for compliance with the 

corresponding modification required by 

paragraph (h) of this AD. 

Alternative Methods of Compliance 

(AMOCs) 

(k)(1) The Manager, Seattle Aircraft 

Certification Office, FAA, has the authority to 

approve AMOCs for this AD, if requested 

using the procedures found in 14 CFR 39.19. 

In accordance with 14 CFR 39.19, send your 

request to your principal inspector or local 

Flight Standards District Office, as 

appropriate. If sending information directly 

to the manager of the ACO, send it to the 

attention of the person identified in the 

Related Information section of this AD. 

Information may be emailed to: 9-ANMSeattle-ACO-AMOC-Requests@faa.gov. 

(2) Before using any approved AMOC, 

notify your appropriate principal inspector, 

or lacking a principal inspector, the manager 

of the local flight standards district office/ 

certificate holding district office. 

Related Information 

(l) For more information about this AD, 

contact Georgios Roussos, Aerospace 

Engineer, Systems and Equipment Branch, 

ANM–130S, Seattle Aircraft Certification 

Office (ACO), FAA, 1601 Lind Avenue SW., 

Renton, Washington 98057–3356; telephone 

(425) 917–6482; fax (425) 917–6590; email: 

georgios.roussos@faa.gov. 

(m) For service information identified in 

this AD, contact Boeing Commercial 

Airplanes, Attention: Data & Services 

Management, P.O. Box 3707, MC 2H–65, 

Seattle, Washington 98124–2207; telephone 

(206) 544–5000, extension 1; fax (206) 766– 

5680; email me.boecom@boeing.com; Internet 

https://www.myboeingfleet.com. You may 

review copies of the referenced service 

information at the FAA, Transport Airplane 

Directorate, 1601 Lind Avenue SW., Renton, 

Washington. For information on the 

availability of this material at the FAA, call 

(425) 227–1221. 

Issued in Renton, Washington, on October 

20, 2011. 

Kalene C. Yanamura, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2011–28568 Filed 11–3–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 39 

[Docket No. FAA–2011–1164; Directorate 

Identifier 2011–NM–084–AD] 

RIN 2120–AA64 

Airworthiness Directives; DASSAULT 

AVIATION Model MYSTERE-FALCON 

900 Airplanes 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: We propose to adopt a new 

airworthiness directive (AD) for all 

DASSAULT AVIATION Model 

MYSTERE-FALCON 900 airplanes. This 

proposed AD results from mandatory 

continuing airworthiness information 

(MCAI) originated by an aviation 

authority of another country to identify 

and correct an unsafe condition on an 

aviation product. The MCAI describes 

the unsafe condition as: 

Several Mystere-Falcon 900 aeroplanes 

experienced fuel leakage from a defective 

fuel high-level sensor located in the wing 

front spar. 

Investigations revealed that the leakage 

was due to a defective fuel quantity sensor 

* * *. 

This condition, if not detected and 

corrected, could lead to an internal fuel 

leakage with significant fuel vapours, which 

could result in a fire hazard. 

* * * * * 

The proposed AD would require 

actions that are intended to address the 

unsafe condition described in the MCAI. 

DATES: We must receive comments on 

this proposed AD by December 19, 

2011. 

ADDRESSES: You may send comments by 

any of the following methods: 

• Federal eRulemaking Portal: Go to 

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

instructions for submitting comments. 

• Fax: (202) 493–2251. 

• Mail: U.S. Department of 

Transportation, Docket Operations, 

M–30, West Building Ground Floor, 

Room W12–140, 1200 New Jersey 

Avenue SE., Washington, DC 20590. 

• Hand Delivery: U.S. Department of 

Transportation, Docket Operations, 

M–30, West Building Ground Floor, 

Room W12–140, 1200 New Jersey 

Avenue SE., Washington, DC, between 9 

a.m. and 5 p.m., Monday through 

Friday, except Federal holidays. 

For service information identified in 

this proposed AD, contact Dassault 

Falcon Jet, P.O. Box 2000, South 

Hackensack, New Jersey 07606; 

telephone (201) 440–6700; Internet 

http://www.dassaultfalcon.com. You 

may review copies of the referenced 

service information at the FAA, 

Transport Airplane Directorate, 1601 

Lind Avenue SW., Renton, Washington. 

For information on the availability of 

this material at the FAA, call (425) 227– 

1221. 

Examining the AD Docket 

You may examine the AD docket on 

the Internet at http:// 

www.regulations.gov; or in person at the 

Docket Operations office between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. The AD docket 

contains this proposed AD, the 

regulatory evaluation, any comments 

received, and other information. The 

street address for the Docket Operations 

office (telephone (800) 647–5527) is in 

the ADDRESSES section. Comments will 

be available in the AD docket shortly 

after receipt. 

FOR FURTHER INFORMATION CONTACT: Tom 

Rodriguez, Aerospace Engineer, 

International Branch, ANM–116, 

Transport Airplane Directorate, FAA, 

1601 Lind Avenue SW., Renton, 

Washington 98057–3356; telephone: 

(425) 227–1137; fax: (425) 227–1149. 

SUPPLEMENTARY INFORMATION: 

Comments Invited 

We invite you to send any written 

relevant data, views, or arguments about 

this proposed AD. Send your comments 

to an address listed under the 

ADDRESSES section. Include ‘‘Docket No. 

FAA–2011–1164; Directorate Identifier 

2011–NM–084–AD’’ at the beginning of 

your comments. We specifically invite 

comments on the overall regulatory, 

economic, environmental, and energy 

aspects of this proposed AD. We will 

consider all comments received by the 

closing date and may amend this 

proposed AD based on those comments. 

We will post all comments we 

receive, without change, to http:// 

www.regulations.gov, including any 

personal information you provide. We 

will also post a report summarizing each 

substantive verbal contact we receive 

about this proposed AD. 

Discussion 

The European Aviation Safety Agency 

(EASA), which is the Technical Agent 

for the Member States of the European 

Community, has issued EASA 

Airworthiness Directive 2011–0049, 

dated March 21, 2011 (referred to after 

this as ‘‘the MCAI’’), to correct an unsafe 

condition for the specified products. 

The MCAI states: 


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Federal Register / Vol. 76, No. 214 / Friday, November 4, 2011 / Proposed Rules 68369 

Several Mystere-Falcon 900 aeroplanes 

experienced fuel leakage from a defective 

fuel high-level sensor located in the wing 

front spar. 

Investigations revealed that the leakage 

was due to a defective fuel quantity sensor 

Part Number (P/N) 722105–2. 

This condition, if not detected and 

corrected, could lead to an internal fuel 

leakage with significant fuel vapours, which 

could result in a fire hazard. 

To address this unsafe condition, Dassault 

Aviation have developed an improved fuel 

quantity sensor with a new concept of 

sealing. 

For the reasons described above, this AD 

requires the identification of the affected 

sensors and replacement with the improved 

part. 

You may obtain further information by 

examining the MCAI in the AD docket. 

Relevant Service Information 

Dassault has issued Service Bulletin 

F900–410, dated December 20, 2010. 

The actions described in this service 

information are intended to correct the 

unsafe condition identified in the 

MCAI. 

FAA’s Determination and Requirements 

of This Proposed AD 

This product has been approved by 

the aviation authority of another 

country, and is approved for operation 

in the United States. Pursuant to our 

bilateral agreement with the State of 

Design Authority, we have been notified 

of the unsafe condition described in the 

MCAI and service information 

referenced above. We are proposing this 

AD because we evaluated all pertinent 

information and determined an unsafe 

condition exists and is likely to exist or 

develop on other products of the same 

type design. 

Differences Between This AD and the 

MCAI or Service Information 

We have reviewed the MCAI and 

related service information and, in 

general, agree with their substance. But 

we might have found it necessary to use 

different words from those in the MCAI 

to ensure the AD is clear for U.S. 

operators and is enforceable. In making 

these changes, we do not intend to differ 

substantively from the information 

provided in the MCAI and related 

service information. 

We might also have proposed 

different actions in this AD from those 

in the MCAI in order to follow FAA 

policies. Any such differences are 

highlighted in a NOTE within the 

proposed AD. 

Costs of Compliance 

Based on the service information, we 

estimate that this proposed AD would 

affect about 110 products of U.S. 

registry. We also estimate that it would 

take about 4 work-hours per product to 

comply with the basic requirements of 

this proposed AD. The average labor 

rate is $85 per work-hour. Required 

parts would cost about $4,000 per 

product. Where the service information 

lists required parts costs that are 

covered under warranty, we have 

assumed that there will be no charge for 

these parts. As we do not control 

warranty coverage for affected parties, 

some parties may incur costs higher 

than estimated here. Based on these 

figures, we estimate the cost of the 

proposed AD on U.S. operators to be 

$477,400, or $4,340 per product. 

Authority for This Rulemaking 

Title 49 of the United States Code 

specifies the FAA’s authority to issue 

rules on aviation safety. 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. 

We are issuing this rulemaking under 

the authority described in ‘‘Subtitle VII, 

Part A, Subpart III, Section 44701: 

General requirements.’’ Under that 

section, Congress charges the FAA with 

promoting safe flight of civil aircraft in 

air commerce by prescribing regulations 

for practices, methods, and procedures 

the Administrator finds necessary for 

safety in air commerce. This regulation 

is within the scope of that authority 

because it addresses an unsafe condition 

that is likely to exist or develop on 

products identified in this rulemaking 

action. 

Regulatory Findings 

We determined that this proposed AD 

would not have federalism implications 

under Executive Order 13132. This 

proposed AD 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. 

For the reasons discussed above, I 

certify 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. 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. 

We prepared a regulatory evaluation 

of the estimated costs to comply with 

this proposed AD and placed it in the 

AD docket. 

List of Subjects in 14 CFR Part 39 

Air transportation, Aircraft, Aviation 

safety, Incorporation by reference, 

Safety. 

The Proposed Amendment 

Accordingly, under the authority 

delegated to me by the Administrator, 

the FAA proposes to amend 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. The FAA amends § 39.13 by adding 

the following new AD: 

DASSAULT AVIATION: Docket No. FAA– 

2011–1164; Directorate Identifier 2011– 

NM–084–AD. 

Comments Due Date 

(a) We must receive comments by 

December 19, 2011. 

Affected ADs 

(b) None. 

Applicability 

(c) This AD applies to DASSAULT 

AVIATION Model MYSTERE-FALCON 900 

airplanes; certificated in any category; all 

serial numbers. 

Subject 

(d) Air Transport Association (ATA) of 

America Code 28: Fuel. 

Reason 

(e) The mandatory continuing 

airworthiness information (MCAI) states: 

Several Mystere-Falcon 900 aeroplanes 

experienced fuel leakage from a defective 

fuel high-level sensor located in the wing 

front spar. 

Investigations revealed that the leakage 

was due to a defective fuel quantity sensor 

* * *. 

This condition, if not detected and 

corrected, could lead to an internal fuel 

leakage with significant fuel vapours, which 

could result in a fire hazard. 

* * * * * 

Compliance 

(f) You are responsible for having the 

actions required by this AD performed within 

the compliance times specified, unless the 

actions have already been done. 

Part Identification and Replacement 

(g) Within 440 flight hours or 9 months 

after the effective date of this AD, whichever 

occurs first, do the following actions 

specified in paragraphs (g)(1) and (g)(2) of 

this AD. 


jlentini on DSK4TPTVN1PROD with PROPOSALS
68370 Federal Register / Vol. 76, No. 214 / Friday, November 4, 2011 / Proposed Rules 

(1) Inspect the fuel quantity sensors to 

determine whether part number (P/N) 

722105–2 is installed. 

(2) Replace all P/N 722105–2 fuel quantity 

sensors with new P/N 722105–3 fuel quantity 

sensors, in accordance with the 

Accomplishment Instructions of Dassault 

Service Bulletin F900–410, dated December 

20, 2010. 

Parts Installation 

(h) As of the effective date of this AD, no 

person may install a fuel quantity sensor 

having P/N 722105–2 on any airplane. 

FAA AD Differences 

Note 1: This AD differs from the MCAI 

and/or service information as follows: The 

MCAI specifies, for certain airplanes, to not 

install fuel quantity sensor P/N 722105–2 

after doing the modification This AD 

prohibits, for all airplanes, installation of fuel 

quantity sensor P/N 722105–2 after the 

effective date of this AD. 

Other FAA AD Provisions 

(i) The following provisions also apply to 

this AD: 

(1) Alternative Methods of Compliance 

(AMOCs): The Manager, International 

Branch, ANM–116, Transport Airplane 

Directorate, FAA, has the authority to 

approve AMOCs for this AD, if requested 

using the procedures found in 14 CFR 39.19. 

In accordance with 14 CFR 39.19, send your 

request to your principal inspector or local 

Flight Standards District Office, as 

appropriate. If sending information directly 

to the International Branch, send it to ATTN: 

Tom Rodriguez, Aerospace Engineer, 

International Branch, ANM–116, Transport 

Airplane Directorate, FAA, 1601 Lind 

Avenue SW., Renton, Washington 98057– 

3356; telephone: (425) 227–1137; fax: (425) 

227–1149. Information may be emailed to: 

9-ANM-116-AMOC-REQUESTS@faa.gov. 

Before using any approved AMOC, notify 

your appropriate principal inspector, or 

lacking a principal inspector, the manager of 

the local flight standards district office/ 

certificate holding district office. The AMOC 

approval letter must specifically reference 

this AD. 

(2) Airworthy Product: For any requirement 

in this AD to obtain corrective actions from 

a manufacturer or other source, use these 

actions if they are FAA-approved. Corrective 

actions are considered FAA-approved if they 

are approved by the State of Design Authority 

(or their delegated agent). You are required 

to assure the product is airworthy before it 

is returned to service. 

Related Information 

(j) Refer to MCAI European Aviation Safety 

Agency Airworthiness Directive 2011–0049, 

dated March 21, 2011; and Dassault Service 

Bulletin F900–410, dated December 20, 2010; 

for related information. 

Issued in Renton, Washington, on October 

20, 2011. 

Kalene C. Yanamura, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2011–28578 Filed 11–3–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–114749–09] 

RIN 1545–BI63 

Tax Accounting Elections on Behalf of 

Foreign Corporations 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Withdrawal of notice of 

proposed rulemaking and notice of 

proposed rulemaking. 

SUMMARY: These proposed regulations 

would clarify the rules for controlling 

domestic shareholders to adopt or 

change a method of accounting or 

taxable year on behalf of a foreign 

corporation. The regulations affect 

United States persons that own stock in 

certain foreign corporations. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by February 2, 2012. 

ADDRESSES: Send submissions to 

CC:PA:LPD:PR (REG–114749–09), Room 

5203, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered between the 

hours of 8 a.m. and 4 p.m. to 

CC:PA:LPD:PR (REG–114749–09), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington DC 20224 or sent 

electronically via the Federal 

Rulemaking Portal at http:// 

www.regulations.gov (IRS REG–114749– 

09). 

FOR FURTHER INFORMATION CONTACT: 

Concerning submission of comments, 

Oluwafunmilayo (Funmi) Taylor (202) 

622–7180; concerning the regulations, 

Joseph W. Vetting (202) 622–3402 (not 

toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

On April 17, 1991, a notice of 

proposed rulemaking (INTL–939–86) 

under sections 953, 954, 964, 1248, and 

6046 of the Internal Revenue Code 

(Code) was published in the Federal 

Register (56 FR 15540) (the 1991 

proposed regulations). No comments 

were received with respect to the 

proposed amendments under section 

964, which would provide a special 

definition of controlling domestic 

shareholders for certain controlled 

foreign corporations with insurance 

income. Comments were received on 

other provisions of the 1991 proposed 

regulations, but no public hearing was 

requested and none was held. 

On July 1, 1992, a notice of proposed 

rulemaking (INTL–0018–92) under 

sections 952 and 964 of the Code was 

published in the Federal Register (57 

FR 29246). A correction to the notice of 

proposed rulemaking was published on 

October 8, 1992, in the Federal Register 

(57 FR 46355). The proposed regulations 

would modify the regulations relating to 

required book-to-tax adjustments in 

respect of depreciation and inventory 

accounting. Comments were received. A 

public hearing was not requested and 

none was held. 

Final regulations published on June 

10, 2009 (TD 9452) provided guidance 

for shareholders of certain foreign 

corporations to elect or change a method 

of accounting or a taxable year on behalf 

of the foreign corporation under section 

964 of the Code. 

Explanation of Provisions 

These proposed regulations provide 

clarification of the required book-to-tax 

adjustments, including those in respect 

of depreciation and amortization, and 

additional examples illustrating the 

application of § 1.964–1(a) and (c). The 

proposed regulations also would delete 

§ 1.964–1(b)(3), Example 2. The 

example refers to section 963, which 

was repealed for taxable years beginning 

after December 31, 1975. Additionally, 

the proposed regulations provide rules 

regarding IRS-initiated method changes. 

The Treasury Department and the IRS 

again request comments on whether the 

special control group definition 

contained in the 1991 proposed 

regulations should be adopted. 

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 

regulations do not impose a collection 

of information on small entities, the 

Regulatory Flexibility Act (5 U.S.C. 

chapter 6) does not apply. Pursuant to 

section 7805(f) of the Internal Revenue 

Code, these regulations will be 


jlentini on DSK4TPTVN1PROD with PROPOSALS