Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Rules and Regulations 14931 

(h) Information on modifying the seal and 

part number configuration charts, can be 

found in GE Service Bulletin (SB) No. CF34– 

AL S/B 72–0238, dated July 27, 2007 (CL– 

600–2B19), and SB No. CF34–BJ S/B 72– 

0217, dated July 27, 2007 (CL–600–2A12 and 

CL–600–2B16). 

Definition 

(i) For the purposes of this AD, piece-part 

exposure means when the 4-step seal is 

removed from the engine or when the 

combustion liner is removed. 

Alternative Methods of Compliance 

(j) The Manager, Engine Certification 

Office, has the authority to approve 

alternative methods of compliance for this 

AD if requested using the procedures found 

in 14 CFR 39.19. 

Related Information 

(k) Contact Kenneth Steeves, Aerospace 

Engineer, Engine Certification Office, Engine 

and Propeller Directorate, FAA, 12 New 

England Executive Park, Burlington, MA 

01803; e-mail: keneth.steeves@faa.gov; 

telephone: (781) 238–7765, fax: (781) 238– 

7199, for more information about this AD. 

Material Incorporated by Reference 

(l) None. 

Issued in Burlington, Massachusetts, on 

March 26, 2009. 

Peter A. White, 

Assistant Manager, Engine and Propeller 

Directorate, Aircraft Certification Service. 

[FR Doc. E9–7417 Filed 4–1–09; 8:45 am] 

BILLING CODE 4910–13–P 

AGENCY FOR INTERNATIONAL 

DEVELOPMENT 

22 CFR Part 215 

RIN 0412–AA61 

Privacy Act of 1974, Implementation of 

Exemptions 

AGENCY: United States Agency for 

International Development. 

ACTION: Final rule; delay of effective 

date. 

SUMMARY: This document delays the 

effective date by 30 days for the final 

rule exempting portions of the Partner 

Vetting System from one or more 

provisions of the Privacy Act, as 

published in the Federal Register on 

January 2, 2009 and delayed on 

February 2, 2009. 

DATES: The effective date for the final 

rule published on January 2, 2009 (74 

FR 9) and delayed on February 2, 2009 

(74 FR 5808) is further delayed until 

May 4, 2009. 

FOR FURTHER INFORMATION CONTACT: For 

general questions, please contact Jeff 

Denale, Chief, Counterterrorism and 

Information Security Division, Office of 

Security, United States Agency for 

International Development, Ronald 

Reagan Building, 1300 Pennsylvania 

Avenue, NW., Washington, DC 20523; 

or by telephone 202 712 1264. 

Dated: March 30, 2009. 

Randy T. Streufert, 

Director, Office of Security. 

[FR Doc. E9–7414 Filed 4–1–09; 8:45 am] 

BILLING CODE 6116–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9394] 

RIN 1545–BD80 

Special Rules To Reduce Section 1446 

Withholding; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendments. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9394) that were published in the 

Federal Register on Tuesday, April 29, 

2008 (73 FR 23069) regarding when a 

partnership may consider certain 

deductions and losses of a foreign 

partner to reduce or eliminate the 

partnership’s obligation to pay 

withholding tax under section 1446 on 

effectively connected taxable income 

allocable under section 704 to such 

partner. The regulations will affect 

partnerships engaged in a trade or 

business in the United States that have 

one or more foreign partners. 

DATES: This correction is effective on 

April 2, 2009, and is applicable on April 

29, 2008. 

FOR FURTHER INFORMATION CONTACT: 

Ronald M. Gootzeit at (202) 622–3860 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this document are under 

sections 1446, 1464, 6071, 6091, 6151, 

6302, and 6414 of the Internal Revenue 

Code. 

Need for Correction 

As published, final regulations (TD 

9394) contains errors that may prove to 

be misleading and are in need of 

clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

■ Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

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

■ Par. 2. Section 1.1446–6 is amended 

as follows: 

■ 1. Paragraph (c)(2)(i) is revised. 

■ 2. The last sentence of paragraph 

(d)(3)(ii) is revised and a new sentence 

is added at the end of the paragraph. 

■ 3. Paragraphs (e)(1)(vi) second 

occurrence, (e)(1)(vii), and (e)(1)(viii) 

are redesignated as paragraphs 

(e)(1)(vii), (e)(1)(viii), and (e)(1)(ix), 

respectively. 

■ 4. The first sentence of paragraph 

(e)(2) Example 2.(i) is revised. 

■ 5. The third and fourth sentences of 

paragraph (e)(2) Example 2.(ii) are 

revised. 

■ 6. The fourth sentence of paragraph 

(e)(2) Example 4. is revised. 

■ 7. Paragraph (e)(2) Example 6.(ii) is 

revised. 

The revisions and addition read as 

follows: 

§ 1.1446–6 Special rules to reduce a 

partnership’s 1446 tax with respect to a 

foreign partner’s allocable share of 

effectively connected taxable income. 

* * * * * 

(c) * * * 

(2) * * * 

(i) Form of certification. A partner’s 

certification to a partnership under 

paragraph (c)(1)(i) or (iii) of this section 

shall be made using Form 8804–C, 

‘‘Certificate Of Partner-Level Items to 

Reduce Section 1446 Withholding’’ in 

accordance with the instructions of the 

form and the rules of this section. 

* * * * * 

(d) * * * 

(3) * * * 

(ii) * * * To permit the partnership 

to reasonably rely on such certificate, 

the partnership shall be considered to 

have satisfied the requirements of 

paragraph (d)(3)(i) of this section if the 

partnership demonstrates that such 

failure was due to reasonable cause and 

not willful neglect and if once the 

partnership becomes aware of the 

failure, the partnership attaches the 

certificate and computation, as well as 

a written statement setting forth the 

reasons for the failure to comply with 

the requirements of paragraph (d)(3)(i) 

of this section, to an amended Form 

8813 or amended Forms 8804 and 8805 


dwashington3 on PROD1PC60 with RULES
14932 Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Rules and Regulations 

for the relevant period. All such 

submissions should be sent to the 

address provided in the instructions to 

Form 8804–C. 

* * * * * 

(e) * * * 

(2) * * * 

Example 2. * * * 

(i) Assume the same facts as in Example 1. 

* * * 

(ii) * * * As described in Example 1, 

NRA’s year 4 U.S. income tax return is a 

qualifying U.S. income tax return because it 

will report income or gain effectively 

connected with a U.S. trade or business and 

is described under paragraph (b)(2)(iii)(C) of 

this section. Although NRA’s year 5 U.S. 

income tax return reports income or gain 

effectively connected with a U.S. trade or 

business or deductions or losses properly 

allocated and apportioned to such activities 

it is not a qualifying U.S. income tax return 

under paragraph (b)(2)(iii) of this section. 

* * * 

* * * * * 

Example 4. * * * NRA timely-filed 

(within the meaning of paragraph (b)(2) of 

this section) U.S. income tax returns for years 

1 through 6 reporting its allocable share of 

ECTI (or loss) from XYZ (and timely paid all 

tax shown on such returns). * * * 

* * * * * 

Example 6. * * * 

(ii) If PRS had considered only $900 (or a 

lesser amount) of NRA’s certified net 

operating loss when computing and paying 

its 1446 tax during year 4 then, under 

paragraph (d)(2)(iii) of this section, PRS 

would not be liable for 1446 tax because it 

did not consider a net operating loss greater 

than the amount actually available to NRA. 

■ Par. 3. Section 1.1464–1 is amended 

by revising paragraph (c) to read as 

follows: 

§ 1.1464–1 Refunds or credits. 

* * * * * 

(c) Effective/Applicability date. The 

last sentence in paragraph (a) of this 

section shall apply to partnership 

taxable years beginning after April 29, 

2008. 

■ Par. 4. Section 1.6151–1 is amended 

by revising paragraph (e) to read as 

follows: 

§ 1.6151–1 Time and place for paying tax 

shown on returns. 

* * * * * 

(e) Effective/Applicability date. 

Paragraph (d)(2) of this section shall 

apply to publicly traded partnerships 

described in § 1.1446–4 for partnership 

taxable years beginning after April 29, 

2008. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. E9–7392 Filed 4–1–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[USCG–2009–0152] 

Drawbridge Operation Regulation; 

Merrimack River, MA, Maintenance 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, First Coast 

Guard District, has issued a temporary 

deviation from the regulation governing 

the operation of the Hines Memorial 

(Main Street) Bridge across the 

Merrimack River at mile 5.8, between 

Amesbury and Newburyport, 

Massachusetts. Under this temporary 

deviation the bridge may remain closed 

for six weeks. 

DATES: This deviation is effective from 

March 17, 2009 through May 15, 2009. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket are part of docket USCG–2009– 

0152 and are available online at http: 

//www.regulations.gov. They are also 

available for inspection or copying two 

locations: the Docket Management 

Facility (M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue, SE., Washington, DC 20590, 

between 9 a.m. and 5 p.m., Monday 

through Friday, except Federal holidays, 

and the First Coast Guard District, 

Bridge Branch Office, 408 Atlantic 

Avenue, Boston, Massachusetts 02110, 

between 7 a.m. and 3 p.m., Monday 

through Friday, except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: John 

McDonald, Project Officer, First Coast 

Guard District, at (617) 223–8364. 

SUPPLEMENTARY INFORMATION:

The Hines Memorial (Main Street) 

Bridge has a vertical clearance in the 

closed position of 13 feet at mean high 

water and 20 feet at mean low water. 

The existing drawbridge operation 

regulations are listed at 33 CFR 117.5. 

The bridge was damaged by a 

collision with a tug and barge last 

November. The bridge was closed to 

vehicular traffic as a result of that 

accident. 

Massachusetts Highway Department 

(MHD), the bridge owner, requested a 

temporary deviation to help facilitate 

load testing necessary to determine if 

the bridge will be able to bear the 

vehicular traffic loads that will be 

present when the bridge is scheduled to 

be re-opened to vehicular traffic on May 

15, 2009. 

The waterway has seasonal 

recreational vessels of various sizes. 

There have been few requests to open 

the bridge during April and May in past 

years according to the bridge logs. 

This temporary deviation is therefore 

necessary in order to insure that the 

bridge continues to operate in a safe 

reliable manner. 

Under this temporary deviation, in 

effect from March 17, 2009 through May 

15, 2009, the Hines Memorial (Main 

Street) Bridge may remain in the closed 

position. 

In accordance with 33 CFR 117.35(e), 

the bridge must return to its regular 

operating schedule immediately at the 

end of the designated time period. This 

deviation from the operating regulations 

is authorized under 33 CFR 117.35. 

Dated: March 17, 2009. 

Gary Kassof, 

Bridge Program Manager, First Coast Guard 

District. 

[FR Doc. E9–7400 Filed 4–1–09; 8:45 am] 

BILLING CODE 4910–15–P 

POSTAL SERVICE 

39 CFR PART 20 

International Inbound Registered Mail 

Procedures 

AGENCY: Postal ServiceTM. 

ACTION: Final rule. 

SUMMARY: The Postal Service has 

adopted different processing procedures 

for inbound international Registered 

MailTM; after it is received at an 

International Service Center. 

DATES: Effective Date: June 1, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Margaret M. Falwell, 703–292–3576. 

SUPPLEMENTARY INFORMATION: Inbound 

international Registered Mail entering 

the United States through the United 

States Postal Service® International 

Service Centers is offered in conformity 

with international agreements of the 

Universal Postal Union (UPU), U.S. law 

and the regulations of the United States 

Postal Service (USPS® or Postal 

Service). The UPU agreement requires 


dwashington3 on PROD1PC60 with RULES