Federal Register / Vol. 70, No. 190 / Monday, October 3, 2005 / Proposed Rules 57523 

the time of the disaster must be 

undertaken or continue to be 

undertaken, to the maximum extent 

possible, for the full reporting period, 

that being the period for which 

production could count against a loss as 

indicated in this subpart. 

(3) Failure to keep sufficient records 

to allow the computations provided for 

in this subpart is grounds for denial of 

the claim. 

(c) Producers with coverage of a 

covered tropical crop for a crop year 

must, by the earlier of 90 calendar days 

after the crop year ends or the date a 

notice of loss is filed, file a certified 

report setting out the: 

(1) Collective acres of the crop acreage 

planted or in the ground during the crop 

year. 

(2) Total production harvested from 

the crop acreage for the full crop year 

in the case of a perennial plant and for 

the full life of the plants for other crops. 

(d) With respect to the report required 

in paragraph (c) of this section: 

(1) If a report is filed before the end 

of the crop year, an updated crop report 

must be filed within 90 days of the end 

of the crop year to supplement the 

original report; 

(2) If the report is for any annual or 

biennial crops where production 

continued or could have continued 

beyond the period covered in the 

reports otherwise filed under this 

section, an additional report of 

production must be filed within 30 days 

of the end of the last countable 

production for the covered crop or 30 

days after the last date on which such 

production could have been obtained, 

whichever is later. 

(3) A failure to file an adequate report 

where a report is required by this 

section may result in the producer being 

treated as having a zero yield capability 

for the crop year involved for purposes 

of constructing a crop history. 

Alternatively, the Deputy Administrator 

may assign another sanction for that 

failure. In addition to other sanctions as 

may apply, a failure to file such reports 

may be grounds for denial of a claim. 

The Deputy Administrator may adjust 

crop histories as determined appropriate 

to create, to the extent practicable, a fair 

crop history for loss computation 

purposes. 

(4) Such reports as are provided for in 

this subsection must be filed for every 

crop year for which there is coverage, 

irrespective of whether a claim is filed 

for that year. 

(e) Unless otherwise specified by the 

Deputy Administrator, appraisals are 

not required of crop acreage for covered 

tropical crops on Guam, Virgin Islands, 

American Samoa, and the 

Commonwealth of the Northern Mariana 

Islands, the Republic of the Marshall 

Islands, the Federated States of 

Micronesia, and the Republic of Palau. 

(f) All crop acreage for covered 

tropical crops for which a notice of loss 

is filed must not be replanted or 

otherwise destroyed until authorized by 

CCC. 

§ 1437.505 Application for payment for the 

tropical region. 

(a) For producers of covered tropical 

crops in Guam, Virgin Islands, 

American Samoa, and the 

Commonwealth of the Northern Mariana 

Islands, the Republic of the Marshall 

Islands, the Federated States of 

Micronesia, and the Republic of Palau, 

an application for payment must be 

filed at the same time as the filing of the 

notice of loss required under §§ 1437.10 

and 1437.504. 

(b) For producers in Puerto Rico and 

Hawaii, an application for payment for 

such crops must be filed by the later of: 

(1) The date on which the notice of 

loss is filed in accordance with 

§§ 1437.10 and 1437.502(i), and 

(2) The date of the completion of the 

countable harvest of the specific crop 

acreage that existed at the time of loss 

for which the notice of loss was filed. 

Signed in Washington, DC, September 14, 

2005. 

James R. Little, 

Executive Vice President, Commodity Credit 

Corporation. 

[FR Doc. 05–19671 Filed 9–30–05; 8:45 am] 

BILLING CODE 3410–05–U 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Parts 1 and 301 

[REG–108524–00] 

RIN 1545–BD80 

Section 1446 Regulations; Withholding 

on Effectively-Connected Taxable 

Income Allocable to Foreign Partners; 

Hearing 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Change of date of public 

hearing. 

SUMMARY: This document changes the 

date of a public hearing on proposed 

regulations relating to the circumstances 

under which a partnership may take 

partner-level deductions and losses into 

account in computing its withholding 

tax obligation with respect to a foreign 

partner’s allocable share of effectively 

connected taxable income. 

DATES: The public hearing originally 

scheduled for Monday, October 3, 2005, 

at 10 a.m. is rescheduled for 

Wednesday, November 16, 2005, at 10 

a.m. Outlines of topics to be discussed 

at the public hearing were due by 

September 12, 2005. 

ADDRESSES: The public hearing is being 

held in the IRS auditorium, 1111 

Constitution Avenue NW., Washington, 

DC. Due to building security 

procedures, visitors must enter at the 

Constitution Avenue entrance. 

FOR FURTHER INFORMATION CONTACT: 

Richard A. Hurst, (202) 622–7180 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: A notice 

of proposed rulemaking and notice of 

public hearing appearing in the Federal 

Register on Wednesday, May 18, 2005 

(70 FR 28743), announced that a public 

hearing on proposed regulations relating 

to circumstances under which a 

partnership may take partner-level 

deductions and losses into account in 

computing its withholding tax 

obligation with respect to a foreign 

partner’s allocable share of effectively 

connected taxable income would be 

held on Monday, October 3, 2005, 

beginning at 10 a.m. in the IRS 

auditorium, 1111 Constitution Avenue 

NW., Washington, DC. 

The date of the hearing has changed. 

The hearing is scheduled for 

Wednesday, November 16, 2005, 

beginning at 10 a.m. in the IRS 

auditorium, 1111 Constitution Avenue 

NW., Washington, DC. Because of the 

controlled access restrictions, attendants 

will not be admitted beyond the lobby 

area of the Internal Revenue Building 

until 9:30 a.m. The IRS will prepare an 

agenda showing the scheduling of the 

speakers after the outlines are received 

from the persons testifying and make 

copies available free of charge at the 

hearing. 

Cynthia Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedures and 

Administration). 

[FR Doc. 05–19623 Filed 9–30–05; 8:45 am] 

BILLING CODE 4830–01–P