18696 Federal Register / Vol. 87, No. 62 / Thursday, March 31, 2022 / Rules and Regulations 

§ 39.13 [Amended] 

■ 2. The FAA amends § 39.13 by: 

■ a. Removing Airworthiness Directive 

(AD) 2021–17–18, Amendment 39– 

21701 (86 FR 46766, August 20, 2021); 

and 

■ b. Adding the following new AD: 

2022–07–11 Leonardo S.p.a.: Amendment 

39–21999; Docket No. FAA–2022–0024; 

Project Identifier MCAI–2021–00994–R. 

(a) Effective Date 

This airworthiness directive (AD) is 

effective May 5, 2022. 

(b) Affected ADs 

This AD replaces AD 2021–17–18, 

Amendment 39–21701 (86 FR 46766, August 

20, 2021) (AD 2021–17–18). 

(c) Applicability 

This AD applies to all Leonardo S.p.a. 

Model A109C, A109K2, A109E, A109S, and 

AW109SP helicopters, certificated in any 

category. 

(d) Subject 

Joint Aircraft System Component (JASC) 

Code 6400, Tail Rotor System. 

(e) Unsafe Condition 

This AD was prompted by a report of a 

crack on the tail rotor (TR) mast. The FAA 

is issuing this AD to address cracking on the 

TR mast, which could lead to failure of the 

TR mast, with consequent loss of control of 

the helicopter. 

(f) Compliance 

Comply with this AD within the 

compliance times specified, unless already 

done. 

(g) Requirements 

Except as specified in paragraph (h) of this 

AD: Comply with all required actions and 

compliance times specified in, and in 

accordance with, European Union Aviation 

Safety Agency (EASA) AD 2021–0144, dated 

June 17, 2021 (EASA AD 2021–0144). 

(h) Exceptions to EASA AD 2021–0144 

(1) Where EASA AD 2021–0144 refers to its 

effective date, this AD requires using 

September 7, 2021 (the effective date of AD 

2021–17–18). 

(2) The ‘‘Remarks’’ section of EASA AD 

2021–0144 does not apply to this AD. 

(3) Where EASA AD 2021–0144 refers to 

flight hours (FH), this AD requires using 

hours time-in-service. 

(4) Where paragraph (1) of EASA AD 2021– 

0144 specifies a compliance time of 25 FH or 

3 months, whichever occurs first, this AD 

requires compliance within 25 hours time-inservice after September 7, 2021 (the effective 

date of AD 2021–17–18). 

(5) Where Note 1 of EASA AD 2021–0144 

specifies a tolerance of 30 FH, this AD does 

not allow a tolerance. 

(6) The initial compliance time for the 

inspection specified in paragraph (5) of 

EASA AD 2021–0144 is at the compliance 

time specified in paragraph (5) of EASA AD 

2021–0144, or within 30 days after the 

effective date of this AD, whichever occurs 

later. 

(7) Where paragraph (6) of EASA AD 2021– 

0144 states the term ‘‘discrepancies,’’ for the 

purposes of this AD discrepancies include 

dents, corrosion, elongation, scratches, wear, 

excessive wear (web visible), fretting, or 

stepping. 

(8) Where paragraph (7) of EASA AD 2021– 

0144 states the term ‘‘discrepancies,’’ for the 

purposes of this AD discrepancies include 

abnormal wear condition, corrosion, fretting, 

crack, or damage (including dents, 

elongation, scratches, or stepping). 

(9) Where EASA AD 2021–0144 defines 

‘‘serviceable part,’’ and that definition 

specifies instructions that are ‘‘approved 

under Leonardo Design Organization 

Approval (DOA) or by EASA,’’ for this AD, 

the repair must be accomplished using a 

method approved by the Manager, General 

Aviation and Rotorcraft Section, 

International Validation Branch, FAA; or 

EASA; or Leonardo S.p.a.’s EASA DOA. If 

approved by the DOA, the approval must 

include the DOA-authorized signature. 

(10) Where Note 2 and paragraph (7) of 

EASA AD 2021–0144 specify instructions 

that are ‘‘approved under Leonardo DOA or 

by EASA,’’ for this AD, the repair must be 

accomplished using a method approved by 

the Manager, General Aviation and Rotorcraft 

Section, International Validation Branch, 

FAA; or EASA; or Leonardo S.p.a.’s EASA 

DOA. If approved by the DOA, the approval 

must include the DOA-authorized signature. 

(11) Where the service information 

referenced in EASA AD 2021–0144 specifies 

to contact the manufacturer for corrective 

action, this AD requires the repair to be done 

in accordance with a method approved by 

the Manager, General Aviation and Rotorcraft 

Section, International Validation Branch, 

FAA; or EASA; or Leonardo S.p.a.’s EASA 

DOA. If approved by the DOA, the approval 

must include the DOA-authorized signature. 

(12) Where the service information 

referenced in EASA AD 2021–0144 specifies 

to discard a certain part, this AD requires 

removing that part from service. 

(i) Special Flight Permit 

Special flight permits may be issued in 

accordance with 14 CFR 21.197 and 21.199 

to operate the helicopter to a location where 

the actions of this AD can be performed, 

provided no passengers are onboard. 

(j) Alternative Methods of Compliance 

(AMOCs) 

(1) The Manager, International Validation 

Branch, 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 International Validation 

Branch, send it to the attention of the person 

identified in paragraph (k) of this AD. 

Information may be emailed to: 9-AVS-AIR730-AMOC@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. 

(k) Related Information 

For more information about this AD, 

contact Andrea Jimenez, Aerospace Engineer, 

COS Program Management Section, 

Operational Safety Branch, FAA, 1600 

Stewart Ave., Suite 410, Westbury, NY 

11590; phone: (516) 228–7330; email: 

andrea.jimenez@faa.gov. 

(l) Material Incorporated by Reference 

(1) The Director of the Federal Register 

approved the incorporation by reference 

(IBR) of the service information listed in this 

paragraph under 5 U.S.C. 552(a) and 1 CFR 

part 51. 

(2) You must use this service information 

as applicable to do the actions required by 

this AD, unless this AD specifies otherwise. 

(3) The following service information was 

approved for IBR on September 7, 2021 (86 

FR 46766, August 20, 2021). 

(i) European Union Aviation Safety Agency 

(EASA) AD 2021–0144, dated June 17, 2021. 

(ii) [Reserved] 

(4) For EASA AD 2021–0144, contact the 

EASA, Konrad-Adenauer-Ufer 3, 50668 

Cologne, Germany; phone: +49 221 8999 000; 

email: ADs@easa.europa.eu; Internet: 

www.easa.europa.eu. You may find this 

EASA AD on the EASA website at https://

ad.easa.europa.eu. 

(5) You may view this service information 

at the FAA, Office of the Regional Counsel, 

Southwest Region, 10101 Hillwood Pkwy., 

Room 6N–321, Fort Worth, TX 76177. For 

information on the availability of this 

material at the FAA, call 817–222–5110. This 

material may be found in the AD docket on 

the internet at https://www.regulations.gov 

by searching for and locating Docket No. 

FAA–2022–0024. 

(6) You may view this material that is 

incorporated by reference at the National 

Archives and Records Administration 

(NARA). For information on the availability 

of this material at NARA, email 

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

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

Issued on March 24, 2022. 

Lance T. Gant, 

Director, Compliance & Airworthiness 

Division, Aircraft Certification Service. 

[FR Doc. 2022–06620 Filed 3–30–22; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

Income Taxes 

CFR Correction 

This rule is being published by the 

Office of the Federal Register to correct 

an editorial or technical error that 

appeared in the most recent annual 


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Federal Register / Vol. 87, No. 62 / Thursday, March 31, 2022 / Rules and Regulations 18697 

revision of the Code of Federal 

Regulations. 

■ In Title 26 of the Code of Federal 

Regulations, Part 1 (§§ 1.641 to 1.850), 

revised as of April 1, 2021, in section 

1.642(h)–2, revise paragraphs (a), (b), 

and (c) to read as follows: 

§ 1.642(h)–2 Excess deductions on 

termination of an estate or trust. 

(a) Excess deductions—(1) In general. 

If, on the termination of an estate or 

trust, the estate or trust has for its last 

taxable year deductions (other than the 

deductions allowed under section 

642(b) (relating to the personal 

exemption) or section 642(c) (relating to 

charitable contributions)) in excess of 

gross income, the excess deductions as 

determined under paragraph (b) of this 

section are allowed under section 

642(h)(2) as items of deduction to the 

beneficiaries succeeding to the property 

of the estate or trust. 

(2) Treatment by beneficiary. A 

beneficiary may claim all or part of the 

amount of the deductions provided for 

in paragraph (a) of this section, as 

determined after application of 

paragraph (b) of this section, before, 

after, or together with the same 

character of deductions separately 

allowable to the beneficiary under the 

Internal Revenue Code for the 

beneficiary’s taxable year during which 

the estate or trust terminated as 

provided in paragraph (c) of this 

section. 

(b) Character and amount of excess 

deductions—(1) Character. The 

character and amount of the excess 

deductions on termination of an estate 

or trust will be determined as provided 

in this paragraph (b). Each deduction 

comprising the excess deductions under 

section 642(h)(2) retains, in the hands of 

the beneficiary, its character 

(specifically, as allowable in arriving at 

adjusted gross income, as a nonmiscellaneous itemized deduction, or as 

a miscellaneous itemized deduction) 

while in the estate or trust. An item of 

deduction succeeded to by a beneficiary 

remains subject to any additional 

applicable limitation under the Internal 

Revenue Code and must be separately 

stated if it could be so limited, as 

provided in the instructions to Form 

1041, U.S. Income Tax Return for 

Estates and Trusts, and the Schedule K– 

1 (Form 1041), Beneficiary’s Share of 

Income, Deductions, Credit, etc., or 

successor forms. 

(2) Amount. The amount of the excess 

deductions in the final year is 

determined as follows: 

(i) Each deduction directly 

attributable to a class of income is 

allocated in accordance with the 

provisions in § 1.652(b)–(a); 

(ii) To the extent of any remaining 

income after application of paragraph 

(b)(2)(i) of this section, deductions are 

allocated in accordance with the 

provisions in § 1.652(b)–3(b) and (d); 

and 

(iii) Deductions remaining after the 

application of paragraph (b)(2)(i) and (ii) 

of this section comprise the excess 

deductions on termination of the estate 

or trust. These deductions are allocated 

to the beneficiaries succeeding to the 

property of the estate of or trust in 

accordance with § 1.642(h)–4. 

(c) Year of termination—(1) In 

general. The deductions provided for in 

paragraph (a) of this section are 

allowable only in the taxable year of the 

beneficiary in which or with which the 

estate or trust terminates, whether the 

year of termination of the estate or trust 

is of normal duration or is a short 

taxable year. 

(2) Example. Assume that a trust 

distributes all its assets to B and 

terminates on December 31, Year X. As 

of that date, it has excess deductions of 

$18,000, all characterized as allowable 

in arriving at adjusted gross income 

under section 67(e). B, who reports on 

the calendar year basis, could claim the 

$18,000 as a deduction allowable in 

arriving at B’s adjusted gross income for 

Year X. However, if the deduction 

(when added to other allowable 

deductions that B claims for the year) 

exceeds B’s gross income, the excess 

may not be carried over to any year 

subsequent to Year X. 

* * * * * 

[FR Doc. 2022–06880 Filed 3–30–22; 8:45 am] 

BILLING CODE 0099–10–D 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

Income Taxes 

CFR Correction 

This rule is being published by the 

Office of the Federal Register to correct 

an editorial or technical error that 

appeared in the most recent annual 

revision of the Code of Federal 

Regulations. 

In Title 26 of the Code of Federal 

Regulations, Part 1 (§§ 1.641 to 1.850), 

revised as of April 1, 2021, make the 

following corrections: 

■ 1. In section 1.817A–1, add paragraph 

(c) to read as follows: 

§ 1.817A–1 Certain modified guaranteed 

contracts. 

* * * * * 

(c) Applicability dates. Paragraph (b) 

of this section applies to taxable years 

beginning after October 13, 2020. 

However, a taxpayer may choose to 

apply the rules of paragraph (b) of this 

section for a taxable year beginning after 

December 31, 2017, the effective date of 

the revision of section 807 by Public 

Law 115–97, and on or before October 

13, 2020, provided the taxpayer 

consistently applies the rules of 

paragraph (b) of this section to that 

taxable year and all subsequent taxable 

years. See section 7805(b)(7). For 

taxable years beginning on or before 

October 13, 2020, see paragraph (b) of 

this section as contained in 26 CFR part 

1 revised as of April 1, 2020. 

* * * * * 

1.818–2 [Amended] 

■ 2. In section 1.818–2, remove 

paragraph (c). 

[FR Doc. 2022–06881 Filed 3–30–22; 8:45 am] 

BILLING CODE 0099–10–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket Number USCG–2022–0234] 

RIN 1625–AA87 

Security Zone; San Diego Bay, San 

Diego, CA 

AGENCY: Coast Guard, Department of 

Homeland Security (DHS). 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary security zone 

for all navigable waters within a 200- 

yard radius of the U.S. Coast Guard 

Cutter (USCGC) KIMBALL while 

berthed at 10th Avenue Marine 

Terminal in San Diego, CA. The security 

zone is needed to protect the military 

vessel, personnel in and around the 

military vessel, navigable waterways, 

and waterfront facilities. Entry of 

vessels or persons into this zone is 

prohibited unless specifically 

authorized by the Captain of the Port 

San Diego. 

DATES: This rule is effective from 7 a.m. 

until 8 p.m. on March 31, 2022. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to https://

www.regulations.gov, type USCG–2022– 


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