Federal Register / Vol. 62, No. 8 / Monday, January 13, 1997 / Proposed Rules 1699

Administration Order 7400.9D, Airspace

Designations and Reporting Points,

dated September 4, 1996, and effective

September 16, 1996, is amended as

follows:

Paragraph 5000 Class D airspace.

* * * * *

ASO FL D Orlando, FL [Revised]

Orlando Executive Airport, FL

(lat. 28°32′44′′ N, long. 81°19′58′′ W)

Orlando VORTAC

(lat. 28°32′34′′, N long. 81°20′06′′ W)

That airspace extending upward from the

surface to but not including 1,500 feet MSL

within a 4.2-mile radius of Orlando

Executive Airport and within 3.6 miles each

side of Orlando VORTAC 254° radial

extending from 4.2-mile radius to 8.1 miles

west of the VORTAC; excluding that portion

within the Orlando, FL, Class B airspace area.

This Class D airspace area is effective during

the days and times established in advance by

a Notice to Airmen. The effective days and

times will thereafter be continuously

published in the Airport/Facility Directory.

* * * * *

Paragraph 6002 Class E airspace areas

designated as a surface area for an airport.

* * * * *

ASO FL E2 Orlando, FL [Revised]

Orlando Executive Airport, FL

(lat. 28°32′44′′ N, long. 81°19′58′′ W)

Orlando VORTAC

(lat. 28°32′34′′, N long. 81°20′06′′ W)

Within a 4.2-mile radius of Orlando

Executive Airport and within 3.6 miles each

side of Orlando VORTAC 254° radial

extending from 4.2-mile radius to 8.1 miles

west of the VORTAC; excluding that portion

within the Orlando, FL, Class B airspace area.

This Class E airspace area is effective during

the days and times established in advance by

a Notice to Airmen. The effective days and

times will thereafter be continuously

published in the Airport/Facility Directory.

* * * * *

Issued in College Park, Georgia, on

December 23, 1996.

Lacy E. Wright,

Acting Manager, Air Traffic Division,

Southern Region.

[FR Doc. 97–786 Filed 1–10–97; 8:45 am]

BILLING CODE 4910–13–M

14 CFR Part 71

[Airspace Docket No. 96–ASO–39]

Proposed Amendment to Class D and

E2 Airspace; Gainesville, FL

AGENCY: Federal Aviation

Administration (FAA), DOT.

ACTION: Notice of proposed rulemaking.

SUMMARY: This notice proposes to

amend Class D, E2 and E4 surface area

airspace at Gainesville, FL. A GPS RWY

6 and a GPS RWY 24 Standard

Instrument Approach Procedures

(SIAPs) have been developed for the

Gainesville Regional Airport. Additional

controlled airspace extending upward

from the surface is needed to

accommodate these SIAP’s and for

instrument flight rules (IFR) operations

at the airport.

DATES: Comments must be received on

or before February 16, 1997.

ADDRESSES: Send comments on the

proposal in triplicate to: Federal

Aviation Administration, Docket No.

96–ASO–39, Manager, Operations

Branch, ASO–530, P.O. Box 20636,

Atlanta, Georgia 30320.

The official docket may be examined

by the Office of the Assistant Chief

Counsel for Southern Region, Room 550,

1701 Columbia Avenue, College Park,

Georgia 30337, telephone (404) 305–

5586.

FOR FURTHER INFORMATION CONTACT:

Benny L. McGlamery, Operation

Branch, Air Traffic Division, Federal

Aviation Administration, P.O. Box

20636, Atlanta, Georgia 30320;

telephone (404) 305–5570.

SUPPLEMENTARY INFORMATION:

Comments Invited

Interested parties are invited to

participate in this proposed rulemaking

by submitting such written data, views

or arguments as they may desire.

Comments that provide the factual basis

supporting the views and suggestions

presented are particularly helpful in

developing reasoned regulatory

decisions on the proposal. Comments

are specifically invited on the overall

regulatory, aeronautical, economic,

environmental, and energy-related

aspects of the proposal.

Communications should identify the

airspace docket and be submitted in

triplicate in the address listed above.

Comments wishing the FAA to

acknowledge receipt of their comments

on this notice must submit with those

comments a self-addressed, stamped

postcard on which the following

statement is made: ‘‘Comments to

Airspace Docket No. 96–ASO–39.’’ The

postcard will be date/time stamped and

returned to the commenter. All

communications received before the

specified closing date for comments will

be considered before taking action on

the proposed rule. The proposal

contained in this notice may be changed

in light of the comments received. All

comments submitted will be available

for examination in the Office of the

Assistant Chief Counsel for Southern

Region, Room 550, 1701 Columbia

Avenue, College Park, Georgia 30337,

both before and after the closing date for

comments. A report summarizing each

substantive public contact with FAA

personnel concerned with this

rulemaking will be filed in the docket.

Availability of NPRMs

Any person may obtain a copy of this

Notice of Proposed Rulemaking (NPRM)

by submitting a request to the Federal

Aviation Administration, Manager,

Operations Branch, ASO–530, Air

Traffic Division, P.O.Box 20636, Atlanta

Georgia 30320. Communications must

identify the notice number of this

NPRM. Persons interested in being

placed on a mailing list for future

NPRMs should also request a copy of

Advisory Circular No. 11–2A which

describes the application procedure.

The Proposal

The FAA is considering an

amendment to Part 71 of the Federal

Aviation Regulations (14 CFR Part 71) to

amend Class D, E2 and E4 surface area

airspace at Gainesville, FL. to

accommodate a GPA RWY 6 and a GPS

RWY 24 SIAP’s for the Gainesville

Regional Airport. Additional controlled

airspace extending upward from the

surface is needed to accommodate these

SIAP’s and for IFR operations at the

airport. Class D airspace designations,

Class E airspace designations for

airspace areas designated as a surface

area for an airport and Class E airspace

areas designated as an extension to

Class D surface area are published in

Paragraphs 5000, 6002 and 6004,

respectively, of FAA Order 7400.9D,

dated September 4, 1996, and effective

September 16, 1996, which are

incorporated by reference in 14 CFR

71.1. The Class D and E airspace

designations listed in this document

would be published subsequently in the

Order.

The FAA has determined that this

proposed regulation only involves an

established body of technical

regulations for which frequent and

routine amendments are necessary to

keep them operationally current. It,

therefore, (1) is not a ‘‘significant

regulatory action’’ under Executive

Order 12866; (2) is not a ‘‘significant

rule’’ under DOT Regulatory Policies

and Procedures (44 FR 11034; February

26, 1979); and (3) does not warrant

preparation of a regulatory evaluation as

the anticipated impact is so minimal.

Since this is a routine matter that will

only affect air traffic procedures and air

navigation, it is certified that this rule,

when promulgated, will not have a

significant economic impact on a

substantial number of small entities

under the criteria of the Regulatory

Flexibility Act.
1700 Federal Register / Vol. 62, No. 8 / Monday, January 13, 1997 / Proposed Rules

List of Subjects in 14 CFR part 71

Airspace, Incorporation by reference,

Navigation (Air).

The Proposed Amendment

In consideration of the foregoing, the

Federal Aviation Administration

proposes to amend 14 CFR Part 71 as

follows:

PART 71—[AMENDED]

1. The authority citation for 14 CFR

Part 71 continues to read as follows:

Authority: 49 U.S.C. 106(g); 40103, 40113,

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–

1963 Comp., p. 389; 14 CFR 11.69.

§ 71.1 [Amended]

2. The incorporation by reference in

14 CFR 71.1 of Federal Aviation

Administration Order 7400.9D, Airspace

Designations and Reporting Points,

dated September 4, 1996, and effective

September 16, 1996, is amended as

follows:

Paragraph 5000 Class D airspace.

* * * * *

ASO FL D Gainesville, FL [Revised]

Gainesville Regional Airport, FL

(lat. 29°41′24′′ N, long. 82°16′18′′ W)

Gainesville VORTAC

(lat. 29°34′20′′, N long 82°21′45′′ W)

That airspace extending upward from the

surface to and including 2,700 feet MSL

within a 4.3-mile radius of Gainesville

Regional Airport. This Class D airspace area

is effective during the days and times

established in advance by a Notice to

Airmen. The effective days and times will

thereafter be continuously published in the

Airport/Facility Directory.

* * * * *

Paragraph 6002 Class E airspace areas

designated as a surface area for an airport.

* * * * *

ASO E2 FL Gainesville, FL [Revised]

Gainesville Regional Airport, FL

(lat. 29°41′24′′ N, long. 82°16′18′′ W)

Gainesville VORTAC

(lat. 29°34′20′′, N long. 82°21′45′′ W)

Within a 4.3-mile radius of Gainesville

Regional Airport. This Class E airspace area

is effective during the days and times

established in advance by a Notice to

Airmen. The effective days and times will

thereafter be continuously published in the

Airport/Facility Directory.

* * * * *

Paragraph 6004 Class E airspace areas

designated as an extension to a Class D

surface area.

* * * * *

ASO FL E4 Gainesville, FL [Revised]

Gainesville Regional Airport, FL

(lat. 29°41′24′′ N, long. 82°16′18′′ W)

Gainesville VORTAC

(lat. 29°34′20′′, N long. 82°21′45′′ W)

That airspace extending upward from the

surface within 1.5 miles each side of the

Gainesville VORTAC 034° radial, extending

from the 4.3-mile radius of Gainesville

Regional Airport to 2.5 miles northeast of the

VORTAC. This Class E airspace area is

effective during the days and times

established in advance by a Notice to

Airmen. The effective days and times will

thereafter be continuously published in the

Airport/Facility Directory.

* * * * *

Issued in College Park, Georgia, on

December 23, 1996.

Lacy E. Wright,

Acting Manager, Air Traffic Division Southern

Region.

[FR Doc. 97–785 Filed 1–10–97; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG–208288–90]

RIN 1545–AP36

Filing Requirements for Returns

Claiming the Foreign Tax Credit

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains a

proposed regulation relating to the

substantiation requirements for

taxpayers claiming foreign tax credits.

The proposed regulation is necessary to

provide guidance to U.S. taxpayers who

claim foreign tax credits.

DATES: Written comments and requests

for a public hearing must be received by

April 14, 1997.

ADDRESSES: Send Submissions to:

CC:DOM:CORP:R (REG–208288–90),

room 5228, Internal Revenue Service,

POB 7604, Ben Franklin Station,

Washington, DC 20044. Submissions

may be hand delivered between the

hours of 8 a.m. and 5 p.m. to:

CC:DOM:CORP:R (REG–208288–90),

Courier’s Desk, Internal Revenue

Service, 1111 Constitution Avenue NW.,

Washington, DC. Alternatively,

taxpayers may submit comments

electronically via the internet by

selecting the ‘‘Tax Regs’’ option on the

IRS Home Page, or by submitting

comments directly to the IRS internet

site at HTTP://www.irs.ustreas.gov/

prod/taxlregs/comments.html.

FOR FURTHER INFORMATION CONTACT:

Concerning the regulations, Joan

Thomsen, (202) 622–3840 (not a toll-free

call); concerning submissions,

Evangelista Lee, (202) 622–7190 (not a

toll-free call).

SUPPLEMENTARY INFORMATION:

Background

On June 3, 1988, the Internal Revenue

Service issued a Notice (Notice 88–65,

1988–1 C.B. 552) which stated that

regulations would be issued suspending

portions of §1.905–2 of the Treasury

Regulations. Section 1.905–2 requires

taxpayers who claim foreign tax credits

to attach documents to their returns

substantiating the credits. The Notice

was issued in response to problems

taxpayers were experiencing because

they could not timely obtain and

prepare the necessary documentation in

a form suitable for submission with

their tax returns. The intent of the

Notice was to advise taxpayers that

Treasury and the IRS would issue a new

regulation that would suspend,

beginning on January 1, 1988, the

existing regulation requiring the

submission of this documentation with

a tax return. This new regulation has not

been issued. Instead of suspending the

relevant portions of the existing

regulation, Treasury and the IRS now

have decided to permanently eliminate

the requirement that documentation be

submitted with the tax return, effective

January 1, 1988.

Explanation of Provisions

§ 1.905–2(a)(1), 1.905–2(b) (1) and (2),

and 1.905–2(c)

Sections 1.905–2(a)(1), 1.905–2(b) (1)

and (2), and 1.905–2(c) are unchanged

from the final regulations.

§ 1.905–2(a)(2)

Under § 1.905–2(a)(2), taxpayers

generally are required to attach to their

income tax returns either (1) the receipt

for the foreign tax payment, or (2) a

foreign tax return for accrued foreign

taxes. Proposed § 1.905–2(a)(2) removes

the requirement that the documentation

must be attached to the income tax

return.

The proposed regulation now

provides that such evidence of foreign

taxes must be presented to the district

director upon request.

§ 1.905–2(b)(3)

Section 1.905–2(b)(3) addresses issues

for taxes withheld at the source. The

section allows the district director to

accept secondary evidence of such

withholding. The proposed regulation

clarifies that evidence of a tax withheld

at the source and the amount withheld

is only sufficient for an interim credit.