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# OAR Box 1778 Prepped by Ollie Stewart



## Document

Number: 

# 15 ) lll-A- 2

Docket Number: 

# A-90-0 6

Printed 10/28/2008 9:50:52 AM Sheet IS of 276S35 ? P. 2

' • edafalvEegista r , /

Vol. ; 56 . Nos ? 159.^ : Friday;irAu^tHJB^99i#jl^j^BedgRiifef f

ACTION : Notic e o

f publi c hearin g on . - . propose d regulations . SUMMARY : Thi s documen

tprovide s notic e o f a publi c hearing o n propose d regulations relatin g t o th e requiremen t o f sectio n 263A(f

) o f th e Interna

l Revenu e Cod e t

o capitaliz e interes twit

h respectt o th e productio n o

f property . Sectio n 283A(f

) wa s enacte d b y th e Ta x Refor m Ac to f 1986 (th e '198 8 Act") . Public La w 99-514 , an d amende d b y th e Technica l an d Miscellaneou s Revenu e Ac to f 1988 (th e '198 8 Act") , Publi c La w 100-847 . DATES : Th

e publi c hearing wil l b e hel d o n Wednesday Novembe r 20,1991 , beginning a

t1 0 a.m . Request

s t o spea k an d outline s o

f ora l comment

s mustb e receive d b y Wednesday , Novembe r 6 , 1991 . ADDRESSES

: Th e publi c hearing wil l b e hel d i n the IR

S Auditorium , Sevent

h Floor , 740 0 Corridor

, Interna l Revenu e Building, lll l Constitutio n Avenue , NW. , Washington , DC . Requests t o spea k and outline s o f

ora l comment

s shoul d b e submitted t

o th e Interna

l Revenue Service , P.O . Bo x 7604 , Ben ' Frankli n Station , Attn : CC:CORP:T: R [IA-120-86] , roo

m 5228 , Washington , D C 20044 . FO R FURTHE R INFORMATIO N CONTACT : Bo b Boyer o f th e Regulation s Unit, Assistan tChie

f Counse l (Corporate) , 202-377-9231 , (no ta toll-fre e number) . SUPPLEMENTAR

Y INFORMATION : Th e subjecto f th e publi c hearing i s regulation s tha

tprovid e guidanc e necessar y fo

r taxpayer s t

o compl y wit

h the requiremen

tt o capitaliz e interes t wit h respec tt

o certai n propert

y produced b y th e taxpayer . Th e propose d regulation s propos e t

o ad d ne w S § 1.263A(f)- l throug

h i.283A(f}- 8 t

o par t1 o f titl e 2 8 o f th e Cod e o

f Federa l Regulations . Thes e regulation s appear i n thi s issu e o

f the Federa

l Register . The rule s o

f 5 601.601(a)(3 ) o

f th e "Statemen

to f Procedura

l Rules " (2

8 CF R par t601 ) shal l apply wit

h respec tt

o the publi c hearing . Person s wh o hav e submitted written comment s withi n th e tim e prescribe d i n th e notic e o f propose d rulemakin

g an d wh o als o desire t o presentora

l comment

s atthe hearin g o n the propose d regulation s shoul d submi

tno tlate r tha

n Wednesday , Novembe r 6,1991 , a n

- outlin e o f the ora l comments/testimon y t o b e presente d atth e hearin g an d th e tim e the y wis h t o devot e t o eac h subject . Eac h speake r (or grou

p o f speaker s representing a singl e entity ) wil l b e limite d t o 1 0 minute s fo

r a n ora l presentatio n exclusiv e o

f th e time consume d b y th e question s fro m th e panel fo

r th e governmen

tan d answer s v t o thes e questions . Becaus e o f controlle d acces s restrictions , attendee s canno tb e admitted beyon d th e lobb y o f th e Interna l Revenu e Buildin

g unti l 9:4 5 a.m . A n agend a showin g th e schedulin g o f th e speaker s wil l b e mad e afte r outline s ar e receive d from di e person s testifying . Copie s o f di e agend a wil l b e availabl e free o f charg e a tdi e hearing . B y directio n o f th e Commissione

r o f Interna l Revenue : Dal e D . Goods , Federal RegisterLiaison Officer, Assistant Chief Counsel (Corporate). [F R Doc . 91-1890 5 File d 8-9-91 ; 1:4

8 pm ] BILLIN G COD E 4830-01- M

ENVIRONMENTA L PROTECTIO N AGENC Y 4 0 CF R PART S 51,52 , AN D 6 0 [FRL-3984-5 ] Requirement s fo r Preparatio n Adoption , an d Submitta l o f Implementatio n Plans ; Approva l an d Promulgatio n o f Implementatio n Plans ; Standard s o f Performanc e fo r Ne w Stationar y Source s AGENCY : Environmenta

l Protectio n Agency (EPA) . ACTION : Extensio n o

f publi c commen

t perio d fo r propose d WEPC

O rulemaking . SUMMARY

: On Jun e 14,199 1 (5

6 F R 27630) , EP

A propose d regulation s clarifying th e ne w sourc e revie w (NSR ) requirement

s o f tid e I o f di e Clean Ai r Ac ta s the y pertai n t o electri c utilit y stea m generatin g units . The propose d rulemakin g als o clarifie s the Agency' s polic y regardin

g utilit y pollutio n control project s an d implement

s change s mad e b y Congres s i n th e 199

0 Clea n Ai r Ac t Amendment

s regardin g clea n coa l technology and repowerin g projects . T o ensur e tha tth e publi c ha s ampl e opportunit

y t o full y revie w and commen to n the propose d rulemakin g an d the informatio

n tha thav e bee n "-

' adde d t o di e docke t(A-90-06 ) subsequen tt

o the proposal , today' s notic e extend s di e publi c commen t perio d from Augus t1 9 throug h Septembe r 18,1991 . A congressional hearing o n di e propose d WEPC

O rulemakin

g wa s hel d befor e the U.S . Hous e o

f Representatives , Committe e o n Energ

y and Commerce , Subcommittee o n Healt h and di e Environment

, o n Jul y 22 , 1991 . Th e transcrip tfrom thi s hearing i s expecte d t

o b e availabl e i n mid September , an d i twil l b e adde d t o th e docke tfo r thi s rulemaking a s sooira s i t i s available . A ttha

ttime, di e EP

A plan s t o reope n th

e commen tperio d agai n solel y fo r th e purpos e o

f receivin g comment s o n the informatio

n containe d in di e transcrip to

f the hearing an d othe r relate d information . DATES : Writte

n comment

s o n th e propose d rulemakin

g mustb e receive d b y Septembe r 18,1991 . ADDRESSES : Submi

tcomment

s o n th e propose d rul e (in duplicate , i f possible ) to : EP A Ai r Docke

t(LE-131) , Environmenta

l Protectio n .Agency , ATTN : Docke

tA-90-06,401 M Stree t SW. . Washington , D C 2046 0 DOCKET : Supportin

g informatio n use d i n developin g di e propose d rule i s containe d i n DocketA-90-06 . Thi s - Docketi s availabl e fo

r inspectio n an d copyin g betwee n 8:3

0 a.m . an d 3:3

0 p.m. , weekdays , a

tEPA' s Ai r Docke t(LE-131) , roo m M-1500 . 40 1 M Stree tSW. , Washington , D C 20460 . A reasonabl e fe e ma y b e charged for copying . FO R FURTHE R INFORMATIO N CONTACT : Cherbryl l Edwards , Offic

e o f Ai r Qualit

y Plannin g and Standard s (MD-15) , Researc h Triangle Park

, Nort h Carolina 27711,(919)541-2343 . Michae l Shapiro , Acting Assistant Administrator forAir and Radiation. [F R Doc . 91-1960 3 File d 8-15-91 ; 8:4

5 am ] BILLING . COD E 8MO-S0- M . '

FEDERA L COMMUNICATION S COMMISSIO N 4 7 CF R Par t 7 3 [M M Docke tNo . 91-23 4 RM-7745

1 Radi o Broadcastin g Services ; Hastings , N E AGENCY : Federa

l Communications Commission . ACTION : Propose

d rule . SUMMARY : Th

e Commissio n requests comment s o n a petitio n filed b y Heartland Radio , Inc. , license e o f Statio n KEZH(FM)

, Hastings , Nebraska , proposing di e substitutio n o f Channe l 268C fo r 268C 2 a tHastings , an d modificatio n o

f it s licens e accordingly . Channe l 268 C ca n b e allotte d t o Hasting s i n complianc e wit h di e Commission' s minimu

m distance . separatio n requirement

s withou tdi e impositio n o

f a sit e restriction , at coordinate s Nort

h Latitude 40-39-2 8 an d Wes tLongitud

e 98-52-04 . I

n accordanc e 

# i