26872 Federal Register / Vol. 80, No. 90 / Monday, May 11, 2015 / Proposed Rules 

(Lat. 40°47′26′′ N., long. 99°46′33′′ W.) 

That airspace extending upward from 700 

feet above the surface within an 8-mile radius 

of Jim Kelly Field. 

Issued in Fort Worth, TX, on April 24, 

2015. 

Robert W. Beck, 

Manager, Operations Support Group, ATO 

Central Service Center. 

[FR Doc. 2015–11222 Filed 5–8–15; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2015–0843; Airspace 

Docket No. 15–ASW–5] 

Proposed Amendment of Class E 

Airspace for the Following Louisiana 

Towns: Jonesboro, LA and Winnfield, 

LA 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Notice of proposed rulemaking 

(NPRM). 

SUMMARY: This action proposes to 

amend Class E airspace at Jonesboro 

Airport, Jonesboro, LA, and David G. 

Joyce Airport, Winnfield, LA. 

Decommissioning of the non-directional 

radio beacons (NDB) and/or cancellation 

of NDB approaches due to advances in 

Global Positioning System (GPS) 

capabilities has made this action 

necessary for the safety and 

management of Instrument Flight Rules 

(IFR) operations at the above airports. 

DATES: 0901 UTC. Comments must be 

received on or before June 25, 2015. 

ADDRESSES: Send comments on this 

proposal to the U.S. Department of 

Transportation, Docket Operations, 1200 

New Jersey Avenue SE., West Building 

Ground Floor, Room W12–140, 

Washington, DC 20590–0001. You must 

identify the docket number FAA–2015– 

0843/Airspace Docket No. 15–ASW–5, 

at the beginning of your comments. You 

may also submit comments through the 

Internet at http://www.regulations.gov. 

You may review the public docket 

containing the proposal, any comments 

received, and any final disposition in 

person in the Dockets Office between 

9:00 a.m. and 5:00 p.m., Monday 

through Friday, except Federal holidays. 

The Docket Office (telephone 1–800– 

647–5527), is on the ground floor of the 

building at the above address. 

FAA Order 7400.9Y, Airspace 

Designations and Reporting Points, and 

subsequent amendments can be viewed 

online at http://www.faa.gov/air_traffic/ 

publications/. The Order is also 

available for inspection at the National 

Archives and Records Administration 

(NARA). For information on the 

availability of this proposed 

incorporation by reference material at 

NARA, call 202–741–6030, or go to 

http://www.archives.gov/federal_

register/code_of_federal-regulations/ibr_

locations.html. 

FAA Order 7400.9, Airspace 

Designations and Reporting Points, is 

published yearly and effective on 

September 15. For further information, 

you can contact the Airspace Policy and 

Regulations Group, Federal Aviation 

Administration, 800 Independence 

Avenue SW., Washington, DC 20591; 

telephone: 202–267–8783. 

FOR FURTHER INFORMATION CONTACT: 

Roger Waite, Central Service Center, 

Operations Support Group, Federal 

Aviation Administration, Southwest 

Region, 2601 Meacham Blvd., Fort 

Worth, TX 76137; telephone: (817) 321– 

7652. 

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 both 

docket numbers and be submitted in 

triplicate to the address listed above. 

Commenters 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 

Docket No. FAA–2015–0843/Airspace 

Docket No. 15–ASW–5.’’ The postcard 

will be date/time stamped and returned 

to the commenter. 

Availability of NPRMs 

An electronic copy of this document 

may be downloaded through the 

Internet at http://www.regulations.gov. 

Recently published rulemaking 

documents can also be accessed through 

the FAA’s Web page at http://

www.faa.gov/airports_airtraffic/air_

traffic/publications/airspace_

amendments/. 

You may review the public docket 

containing the proposal, any comments 

received and any final disposition in 

person in the Dockets Office (see 

ADDRESSES section for address and 

phone number) between 9:00 a.m. and 

5:00 p.m., Monday through Friday, 

except Federal holidays. An informal 

docket may also be examined during 

normal business hours at the office of 

the Central Service Center, 2601 

Meacham Blvd., Fort Worth, TX 76137. 

Persons interested in being placed on 

a mailing list for future NPRMs should 

contact the FAA’s Office of Rulemaking 

(202) 267–9677, to request a copy of 

Advisory Circular No. 11–2A, Notice of 

Proposed Rulemaking Distribution 

System, which describes the application 

procedure. 

Availability and Summary of 

Documents Proposed for Incorporation 

by Reference 

This document proposes to amend 

FAA Order 7400.9Y, Airspace 

Designations and Reporting Points, 

dated August 6, 2014, and effective 

September 15, 2014. FAA Order 

7400.9Y is publicly available as listed in 

the ADDRESSES section of this proposed 

rule. FAA Order 7400.9Y lists Class A, 

B, C, D, and E airspace areas, air traffic 

service routes, and reporting points. 

The Proposal 

This action proposes to amend Title 

14, Code of Federal Regulations (14 

CFR), Part 71 by modifying Class E 

airspace extending upward from 700 

feet above the surface for standard 

instrument approach procedures (SIAP) 

at Jonesboro Airport, Jonesboro, LA, and 

David G. Joyce Airport, Winnfield, LA. 

Airspace reconfiguration is necessary 

due to the decommissioning of NDBs 

and/or the cancellation of the NDB 

approach at each airport. Controlled 

airspace is necessary for the safety and 

management of IFR operations for SIAPs 

at the airports. 

Class E airspace areas are published 

in Paragraph 6005 of FAA Order 

7400.9Y, dated August 6, 2014, and 

effective September 15, 2014, which is 

incorporated by reference in 14 CFR 

71.1. The Class E airspace designation 

listed in this document will 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 


tkelley on DSK3SPTVN1PROD with PROPOSALS
Federal Register / Vol. 80, No. 90 / Monday, May 11, 2015 / Proposed Rules 26873 

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. 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the U.S. Code. Subtitle 1, 

Section 106 describes the authority of 

the FAA Administrator. Subtitle VII, 

Aviation Programs, describes in more 

detail the scope of the agency’s 

authority. This rulemaking is 

promulgated under the authority 

described in Subtitle VII, Part A, 

Subpart I, Section 40103. Under that 

section, the FAA is charged with 

prescribing regulations to assign the use 

of airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it would 

amend controlled airspace at the 

Louisiana airports listed in this NPRM. 

Environmental Review 

This proposal will be subject to an 

environmental analysis in accordance 

with FAA Order 1050.1E, 

‘‘Environmental Impacts: Policies and 

Procedures’’ prior to any FAA final 

regulatory action. 

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—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

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

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.9Y, 

Airspace Designations and Reporting 

Points, dated August 6, 2014, and 

effective September 15, 2014, is 

amended as follows: 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth 

* * * * * 

ASW LA E5 Jonesboro, LA [Amended] 

Jonesboro Airport, LA 

(Lat. 32°12′07′′ N., long. 92°43′59′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.3-mile 

radius of Jonesboro Airport. 

* * * * * 

ASW LA E5 Winnfield LA [Amended] 

David G. Joyce Airport, LA 

(Lat. 31°57′49′′ N., long. 92°39′37′′ W.) 

That airspace extending upward from 700 

feet above the surface within a 6.3-mile 

radius of David G. Joyce Airport. 

Issued in Fort Worth, TX, on April 24, 

2015. 

Robert W. Beck, 

Manager, Operations Support Group, ATO 

Central Service Center. 

[FR Doc. 2015–11223 Filed 5–8–15; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[REG–107595–11] 

RIN 1545–BK09 

Application of Modified Carryover 

Basis to General Basis Rules 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking. 

SUMMARY: This document contains 

proposed regulations that provide 

guidance regarding the application of 

the modified carryover basis rules of 

section 1022 of the Internal Revenue 

Code (Code). Specifically, the proposed 

regulations will modify provisions of 

the Treasury Regulations involving basis 

rules by including a reference to section 

1022 where appropriate. The regulations 

will affect property transferred from 

certain decedents who died in 2010. 

The regulations reflect changes to the 

law made by the Economic Growth and 

Tax Relief Reconciliation Act of 2001 

and the Tax Relief, Unemployment 

Insurance Reauthorization, and Job 

Creation Act of 2010. 

DATES: Written or electronic comments 

and requests for a public hearing must 

be received by August 10, 2015. 

ADDRESSES: Send submissions to 

CC:PA:LPD:PR (REG–107595–11), Room 

5205, Internal Revenue Service, P.O. 

Box 7604, Ben Franklin Station, 

Washington, DC 20044. Submissions 

may be hand-delivered Monday through 

Friday between the hours of 8 a.m. and 

4 p.m. to: CC:PA:LPD:PR (REG–107595– 

11), Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC, or sent electronically 

via the Federal eRulemaking Portal at 

www.regulations.gov (REG–107595–11). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Mayer R. Samuels, (202) 317–6859; 

concerning submissions of comments or 

a request for a public hearing, 

Oluwafunmilayo Taylor, (202) 317–6901 

(not toll-free numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Subtitle A of title V of the Economic 

Growth and Tax Relief Reconciliation 

Act of 2001, Public Law 107–16 

(EGTRRA) enacted section 2210 of the 

Code, which made chapter 11 (the estate 

tax) inapplicable to the estate of any 

decedent who died in 2010. Subtitle E 

of title V of EGTRRA enacted section 

1022 regarding a modified carryover 

basis system applicable during 2010. On 

December 17, 2010, the Tax Relief, 

Unemployment Insurance 

Reauthorization, and Job Creation Act of 

2010, Public Law 111–312 (TRUIRJCA) 

became law, and section 301(a) of 

TRUIRJCA retroactively reinstated the 

estate and generation-skipping transfer 

taxes. However, section 301(c) of 

TRUIRJCA allows the executor of the 

estate of a decedent who died in 2010 

to elect to apply the Code as though 

section 301(a) of TRUIRJCA did not 

apply with respect to chapter 11 and 

with respect to property acquired or 

passing from the decedent (within the 

meaning of section 1014(b) of the Code). 

Thus, section 301(c) of TRUIRJCA 

allows the executor of the estate of a 

decedent who died in 2010 to elect not 

to have the provisions of chapter 11 

apply to the decedent’s estate, but rather 

to have the provisions of section 1022 

apply (Section 1022 Election). 

Generally, under section 1014(a), the 

basis of property in the hands of a 

person acquiring the property from a 

decedent or to whom the property 

passed from a decedent is the fair 

market value of the property at the date 

of the decedent’s death. However, if the 

decedent died in 2010 and the 

decedent’s executor, as defined in 

section 2203, makes the Section 1022 

Election, then the basis of property in 

the hands of a person acquiring the 

property from that decedent is governed 

by section 1022 and not by section 1014. 

Section 1022(a)(1) generally provides 

that property acquired from a decedent 


tkelley on DSK3SPTVN1PROD with PROPOSALS