Federal Register / Vol. 75, No. 149 / Wednesday, August 4, 2010 / Rules and Regulations 46843 

a. Airplanes with passenger capacities 

of 19 or less, 

b. Airplanes that do not have § 25.853, 

Amendment 25–61 or later, in their 

certification basis and do not need to 

comply with the requirements of 

§ 121.312, and 

c. Airplanes exempted from § 25.853, 

Amendment 25–61 or later. 

4. Only airplanes associated with new 

seat-certification programs approved 

after the effective date of these special 

conditions will be affected by the 

requirements in these special 

conditions. Previously certificated 

interiors on the existing airplane fleet, 

and follow-on deliveries of airplanes 

with previously certificated interiors, 

are not affected. 

Issued in Renton, Washington, on July 27, 

2010. 

Ali Bahrami, 

Manager, Transport Airplane Directorate, 

Aircraft Certification Service. 

[FR Doc. 2010–19072 Filed 8–3–10; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF STATE 

22 CFR Part 120 

RIN 1400–AC63 

[Public Notice: 7075] 

Amendment to the International Traffic 

in Arms Regulations: Commodity 

Jurisdiction 

AGENCY: Department of State. 

ACTION: Final rule. 

SUMMARY: The Department of State is 

amending the International Traffic in 

Arms Regulations (ITAR) to address 

electronic submission of a request for a 

commodity jurisdiction determination 

using ‘‘Commodity Jurisdiction (CJ) 

Determination Form’’ (Form DS–4076). 

DATES: Effective Date: This rule is 

effective August 4, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Director Charles Shotwell, Office of 

Defense Trade Controls Policy, 

Department of State, Telephone (202) 

663–2792 or Fax (202) 261–8199; E-mail 

DDTCResponseTeam@state.gov. ATTN: 

Regulatory Change, Part 120. 

SUPPLEMENTARY INFORMATION: A new 

form entitled ‘‘Commodity Jurisdiction 

(CJ) Determination Form’’ (Form DS– 

4076) has been added to the listing of 

forms at 22 CFR 120.28(a)(8). This form 

was made available via the Directorate 

of Defense Trade Controls’ (DDTC) Web 

site (http://www.pmddtc.state.gov) for 

public use on a trial basis (as well as 

comment) on September 30, 2009. As 

already noted in form DS–4076, 

information contained in the 

description block (Block 5) (exclusive of 

information legitimately identified as 

proprietary in Block 15) will be used in 

DDTC’s published Commodity 

Jurisdiction determinations list, to be 

available on the DDTC Web site. Also, 

22 CFR 120.4(a) is amended to state that 

the ‘‘Commodity Jurisdiction (CJ) 

Determination Form’’ must be 

electronically submitted to DDTC. For 

twenty-nine (29) days after the effective 

date of this final rule, a request for a 

commodity jurisdiction determination 

may be submitted electronically or via 

a paper format. After thirty (30) days 

from the effective date of this final rule, 

electronic submission via the 

‘‘Commodity Jurisdiction (CJ) 

Determination Form’’ (Form DS–4076) 

will be mandatory. Additionally, 

§ 120.4(c) was amended to eliminate the 

instruction to submit seven collated sets 

of supporting documentation. 

Regulatory Analysis and Notices 

Administrative Procedure Act 

This amendment involves a foreign 

affairs function of the United States and, 

therefore, is not subject to the 

procedures contained in 5 U.S.C. 553 

and 554. 

Regulatory Flexibility Act 

Since this amendment involves a 

foreign affairs function of the United 

States, it does not require analysis under 

the Regulatory Flexibility Act. 

Unfunded Mandates Reform Act of 1995 

This amendment does not involve a 

mandate that will result in the 

expenditure by State, local, and Tribal 

governments, in the aggregate, or by the 

private sector, of $100 million or more 

in any year and it will not significantly 

or uniquely affect small governments. 

Therefore, no actions were deemed 

necessary under the provisions of the 

Unfunded Mandates Reform Act of 

1995. 

Executive Order 13175 

The Department has determined that 

this rulemaking will not have Tribal 

implications, will not impose 

substantial direct compliance costs on 

Indian Tribal governments, and will not 

pre-empt Tribal law. Accordingly, the 

requirements of Section 5 of Executive 

Order 13175 do not apply to his 

rulemaking. 

Small Business Regulatory Enforcement 

Fairness Act of 1996 

This amendment has been found not 

to be a major rule within the meaning 

of the Small Business Regulatory 

Enforcement Fairness Act of 1996. 

Executive Orders 12372 and 13132 

This amendment will not have 

substantial direct effects 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, in 

accordance with Executive Order 13132, 

it is determined that this amendment 

does not have sufficient federalism 

implications to require consultations or 

warrant the preparation of a federalism 

summary impact statement. The 

regulations implementing Executive 

Order 12372 regarding 

intergovernmental consultation on 

Federal programs and activities do not 

apply to this amendment. 

Executive Order 12866 

This amendment is exempt from 

review under Executive Order 12866, 

but has been reviewed internally by the 

Department of State to ensure 

consistency with the purposes thereof. 

Executive Order 12988 

The Department of State has reviewed 

the proposed regulations in light of 

sections 3(a) and 3(b)(2) of Executive 

Order 12988 to eliminate ambiguity, 

minimize litigation, establish clear legal 

standards, and reduce burden. 

Paperwork Reduction Act 

This collection was approved under 

OMB Control Number 1405–0163. This 

rule does not impose any new reporting 

or recordkeeping requirements subject 

to the Paperwork Reduction Act, 44 

U.S.C. Chapter 35. 

List of Subjects in 22 CFR Part 120 

Arms and munitions, Classified 

information, Exports. 

■ Accordingly, for the reasons set forth 

above, Title 22, Chapter I, Subchapter 

M, part 120 is amended as follows: 

PART 120—PURPOSE AND 

DEFINITIONS 

■ 1. The authority citation for part 120 

continues to read as follows: 

Authority: Secs. 2, 38, and 71, Pub. L. 90– 

629, 90 Stat. 744 (22 U.S.C. 2752, 2778, 

2797); 22 U.S.C. 2794; E.O. 11958, 42 FR 

4311; E.O. 13284, 68 FR 4075; 3 CFR, 1977 

Comp. p. 79; 22 U.S.C. 2651a; Pub. L. 105– 

261, 112 Stat. 1920. 

■ 2. Section 120.4 is amended by 

revising paragraphs (a) and (c) to read as 

follows: 


jdjones on DSK8KYBLC1PROD with RULES
46844 Federal Register / Vol. 75, No. 149 / Wednesday, August 4, 2010 / Rules and Regulations 

§ 120.4 Commodity jurisdiction. 

(a) The commodity jurisdiction 

procedure is used with the U.S. 

Government if doubt exists as to 

whether an article or service is covered 

by the U.S. Munitions List. It may also 

be used for consideration of a 

redesignation of an article or service 

currently covered by the U.S. Munitions 

List. The Department must provide 

notice to Congress at least 30 days 

before any item is removed from the 

U.S. Munitions List. Upon electronic 

submission of a Commodity Jurisdiction 

(CJ) Determination Form (Form DS– 

4076), the Directorate of Defense Trade 

Controls shall provide a determination 

of whether a particular article or service 

is covered by the U.S. Munitions List. 

The determination, consistent with 

§§ 120.2, 120.3, and 120.4, entails 

consultation among the Departments of 

State, Defense, Commerce, and other 

U.S. Government agencies and industry 

in appropriate cases. 

* * * * * 

(c) Requests shall identify the article 

or service, and include a history of this 

product’s design, development, and use. 

Brochures, specifications, and any other 

documentation related to the article or 

service should be submitted as 

electronic attachments per the 

instructions for Form DS–4076. 

* * * * * 

■ 3. Section 120.28 is amended by 

adding paragraph (a)(8) to read as 

follows: 

§ 120.28 Listing of forms referred to in this 

subchapter. 

* * * * * 

(a) * * * 

(8) Commodity Jurisdiction (CJ) 

Determination Form (Form DS–4076). 

* * * * * 

Dated: July 15, 2010. 

Ellen O. Tauscher, 

Under Secretary, Arms Control and 

International Security, Department of State. 

[FR Doc. 2010–19136 Filed 8–3–10; 8:45 am] 

BILLING CODE 4710–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 53 and 54 

[TD 9492] 

RIN 1545–BG18 

Excise Taxes on Prohibited Tax Shelter 

Transactions and Related Disclosure 

Requirements; Disclosure 

Requirements With Respect to 

Prohibited Tax Shelter Transactions; 

Requirement of Return and Time for 

Filing; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

correcting amendments to IRS 

regulations providing guidance under 

4965 of the Internal Revenue Code, 

relating to entity-level and managerlevel excise taxes with respect to 

prohibited tax shelter transactions to 

which tax-exempt entities are parties; 

sections 6033(a)(2) and 6011(g), relating 

to certain disclosure obligations with 

respect to such transactions; and 

sections 6011 and 6071, relating to the 

requirement of a return and time for 

filing with respect to section 4965 taxes. 

These errors were made when the 

agency published final regulations (TD 

9492) in the Federal Register on 

Tuesday, July 6, 2010 (75 FR 38700). 

DATES: This correction is effective on 

August 4, 2010, and is applicable on 

July 6, 2010. 

FOR FURTHER INFORMATION CONTACT: For 

questions concerning these regulations, 

contact Benjamin Akins at (202) 622– 

1124 or Michael Blumenfeld at (202) 

622–6070. For questions specifically 

relating to qualified pension plans, 

individual retirement accounts, and 

similar tax-favored savings 

arrangements, contact Cathy Pastor at 

(202) 622–6090 (not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9492) that 

are the subject of this document are 

under sections 4965, 6011 and 6071 of 

the Internal Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9492) contain errors that may prove 

to be misleading and are in need of 

clarification. 

List of Subjects 

26 CFR Part 53 

Excise taxes, Foundations, 

Investments, Lobbying, Reporting and 

recordkeeping requirements. 

26 CFR Part 54 

Excise taxes, Pensions, Reporting and 

recordkeeping requirements. 

Correction of Publication 

■ Accordingly, 26 CFR parts 53 and 54 

are corrected by making the following 

correcting amendments: 

PART 53—FOUNDATION AND SIMILAR 

EXCISE TAXES 

■ Paragraph 1. The authority citation 

for part 53 continues to read in part as 

follows: 

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

■ Par. 2. Section 53.4965–2 is amended 

by revising paragraphs (c)(6)(i) and 

(c)(6)(i)(C) to read as follows: 

§ 53.4965–2 Covered tax-exempt entities. 

* * * * * 

(c) * * * 

(6) * * * 

(i) Individual retirement plans 

defined in section 408(a) and (b), 

including— 

(A) * * * 

(B) * * * 

(C) Deemed individual retirement 

accounts or annuities (IRAs) qualified 

under a qualified plan (deemed IRAs) 

under section 408(q); and 

* * * * * 

■ Par. 3. Section 53.4965–5 is amended 

by revising the first sentence of 

paragraph (c)(4) Example to read as 

follows: 

§ 53.4965–5 Entity managers and related 

definitions. 

* * * * * 

(c) * * * 

(4) * * * 

Example. In a sale-in, lease-out (SILO) 

transaction described in Notice 2005–13 

(2005–1 CB 630), X, which is a non-plan 

entity, has purported to sell property to Y, a 

taxable entity and lease it back for a term of 

years. * * * 

* * * * * 

■ Par. 4. Section 53.4965–8 is amended 

by revising the first sentence of 

paragraph (e) and the second sentence 

of paragraph (f) Example 1. (iii) to read 

as follows: 

§ 53.4965–8 Definition of net income and 

proceeds and standard for allocating net 

income or proceeds to various periods. 

* * * * * 

(e) Allocation to pre-and post-listing 

periods. If a transaction other than a 


jdjones on DSK8KYBLC1PROD with RULES