p.1 

OAR Box 1778 

Prepped by Ollie Stewart 

Document Number: 

15) lll-A-2 

Docket Number: 

A-90-06 

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

P.2 

'• edafalvEegistar ,/ Vol.; 56. Nos? 159.^: Friday;irAu^tHJB^99i#jl^j^BedgRiifeff 

ACTION: Notice of public hearing on. - . 

proposed regulations. 

SUMMARY: This document provides 

notice of a public hearing on proposed 

regulations relating to the requirement 

of section 263A(f) of the Internal 

Revenue Code to capitalize interest with 

respect to the production of property. 

Section 283A(f) was enacted by the Tax 

Reform Act of 1986 (the '1988 Act"). 

Public Law 99-514, and amended by the 

Technical and Miscellaneous Revenue 

Act of 1988 (the '1988 Act"), Public Law 

100-847. 

DATES: The public hearing will be held 

on Wednesday November 20,1991, 

beginning at 10 a.m. Requests to speak 

and outlines of oral comments must be 

received by Wednesday, November 6, 

1991. 

ADDRESSES: The public hearing will be 

held in the IRS Auditorium, Seventh 

Floor, 7400 Corridor, Internal Revenue 

Building, llll Constitution Avenue, 

NW., Washington, DC. Requests to 

speak and outlines of oral comments 

should be submitted to the Internal 

Revenue Service, P.O. Box 7604, Ben' 

Franklin Station, Attn: CC:CORP:T:R 

[IA-120-86], room 5228, Washington, DC 

20044. 

FOR FURTHER INFORMATION CONTACT: 

Bob Boyer of the Regulations Unit, 

Assistant Chief Counsel (Corporate), 

202-377-9231, (not a toll-free number). 

SUPPLEMENTARY INFORMATION: The 

subject of the public hearing is 

regulations that provide guidance 

necessary for taxpayers to comply with 

the requirement to capitalize interest 

with respect to certain property 

produced by the taxpayer. The proposed 

regulations propose to add new 

S § 1.263A(f)-l through i.283A(f}-8 to 

part 1 of title 28 of the Code of Federal 

Regulations. These regulations appear in 

this issue of the Federal Register. 

The rules of 5 601.601(a)(3) of the 

"Statement of Procedural Rules" (28 

CFR part 601) shall apply with respect to 

the public hearing. Persons who have 

submitted written comments within the 

time prescribed in the notice of 

proposed rulemaking and who also 

desire to present oral comments at the 

hearing on the proposed regulations 

should submit not later than 

Wednesday, November 6,1991, an 

- outline of the oral comments/testimony 

to be presented at the hearing and the 

time they wish to devote to each subject. 

Each speaker (or group of speakers 

representing a single entity) will be 

limited to 10 minutes for an oral 

presentation exclusive of the time 

consumed by the questions from the 

panel for the government and answers v 

to these questions. 

Because of controlled access 

restrictions, attendees cannot be 

admitted beyond the lobby of the 

Internal Revenue Building until 9:45 a.m. 

An agenda showing the scheduling of 

the speakers will be made after outlines 

are received from die persons testifying. 

Copies of die agenda will be available 

free of charge at die hearing. 

By direction of the Commissioner of 

Internal Revenue: 

Dale D. Goods, 

Federal Register Liaison Officer, Assistant 

Chief Counsel (Corporate). 

[FR Doc. 91-18905 Filed 8-9-91; 1:48 pm] 

BILLING CODE 4830-01-M 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR PARTS 51,52, AND 60 

[FRL-3984-5] 

Requirements for Preparation 

Adoption, and Submittal of 

Implementation Plans; Approval and 

Promulgation of Implementation Plans; 

Standards of Performance for New 

Stationary Sources 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Extension of public comment 

period for proposed WEPCO 

rulemaking. 

SUMMARY: On June 14,1991 (56 FR 

27630), EPA proposed regulations 

clarifying the new source review (NSR) 

requirements of tide I of die Clean Air 

Act as they pertain to electric utility 

steam generating units. The proposed 

rulemaking also clarifies the Agency's 

policy regarding utility pollution control 

projects and implements changes made 

by Congress in the 1990 Clean Air Act 

Amendments regarding clean coal 

technology and repowering projects. 

To ensure that the public has ample 

opportunity to fully review and 

comment on the proposed rulemaking 

and the information that have been "-' 

added to die docket (A-90-06) 

subsequent to the proposal, today's 

notice extends die public comment 

period from August 19 through 

September 18,1991. 

A congressional hearing on die 

proposed WEPCO rulemaking was held 

before the U.S. House of 

Representatives, Committee on Energy 

and Commerce, Subcommittee on 

Health and die Environment, on July 22, 

1991. The transcript from this hearing is 

expected to be available in midSeptember, and it will be added to the 

docket for this rulemaking as sooiras it 

is available. At that time, die EPA plans 

to reopen the comment period again 

solely for the purpose of receiving 

comments on the information contained 

in die transcript of the hearing and other 

related information. 

DATES: Written comments on the 

proposed rulemaking must be received 

by September 18,1991. 

ADDRESSES: Submit comments on the 

proposed rule (in duplicate, if possible) 

to: EPA Air Docket (LE-131), 

Environmental Protection .Agency, 

ATTN: Docket A-90-06,401M Street 

SW.. Washington, DC 20460 

DOCKET: Supporting information used in 

developing die proposed rule is 

contained in Docket A-90-06. This -

Docket is available for inspection and 

copying between 8:30 a.m. and 3:30 p.m., 

weekdays, at EPA's Air Docket (LE-131), 

room M-1500. 401 M Street SW., 

Washington, DC 20460. A reasonable fee 

may be charged for copying. 

FOR FURTHER INFORMATION CONTACT: 

Cherbryll Edwards, Office of Air Quality 

Planning and Standards (MD-15), 

Research Triangle Park, North Carolina 

27711,(919)541-2343. 

Michael Shapiro, 

Acting Assistant Administrator for Air and 

Radiation. 

[FR Doc. 91-19603 Filed 8-15-91; 8:45 am] 

BILLING. CODE 8MO-S0-M .' 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 73 

[MM Docket No. 91-234 RM-77451 

Radio Broadcasting Services; 

Hastings, NE 

AGENCY: Federal Communications 

Commission. 

ACTION: Proposed rule. 

SUMMARY: The Commission requests 

comments on a petition filed by 

Heartland Radio, Inc., licensee of 

Station KEZH(FM), Hastings, Nebraska, 

proposing die substitution of Channel 

268C for 268C2 at Hastings, and 

modification of its license accordingly. 

Channel 268C can be allotted to 

Hastings in compliance with die 

Commission's minimum distance. 

separation requirements without die 

imposition of a site restriction, at 

coordinates North Latitude 40-39-28 and 

West Longitude 98-52-04. In accordance 

i