69922 Federal Register / Vol. 70, No. 222 / Friday, November 18, 2005 / Proposed Rules 

amount of whose inclusions of gross 

income under section 951(a) are affected 

by the partnership’s allocations of 

subpart F items (or would be affected if 

such items were allocated to the 

corporation). 

* * * * * 

(5) Examples. * * * 

Example 29. (i) B, a domestic corporation, 

and C, a controlled foreign corporation, form 

BC, a partnership organized under the laws 

of country X. B and C each contribute 50 

percent of the capital of BC. B and C are 

wholly-owned subsidiaries of A, a domestic 

corporation. Substantially all of BC’s income 

would not be subpart F income if earned 

directly by C. The BC partnership agreement 

provides that, for the first fifteen years, BC’s 

gross income will be allocated 10 percent to 

B and 90 percent to C, and BC’s deductions 

and losses will be allocated 90 percent to B 

and 10 percent to C. The partnership 

agreement also provides that, after the initial 

fifteen year period, BC’s gross income will be 

allocated 90 percent to B and 10 percent to 

C, and BC’s deductions and losses will be 

allocated 10 percent to B and 90 percent to 

C. 

(ii) Apart from the application of section 

704(b), the Commissioner may reallocate or 

otherwise not respect the allocations under 

other sections. See paragraph (b)(1)(iii) of this 

section. For example, BC’s allocations of 

gross income, deductions, and losses may be 

evaluated and reallocated (or not respected), 

as appropriate, if it is determined that the 

allocations result in the evasion of tax or do 

not clearly reflect income under section 482. 

Example 30. PRS is a partnership with 

three partners, A, B, and C. A is a corporation 

that is a member of a consolidated group 

within the meaning of § 1.1502–1(h). B is a 

subchapter S corporation that is whollyowned by D, an individual. C is a partnership 

with two partners, E, an individual, and F, 

a corporation that is member of a 

consolidated group within the meaning of 

§ 1.1502–1(h). For purposes of paragraph 

(b)(2)(iii) of this section, in determining the 

after-tax economic benefit or detriment of an 

allocation to A, the tax consequences that 

result from the interaction of the allocation 

to A with the tax attributes of the 

consolidated group in which A is a member 

must be taken into account. In determining 

the after-tax economic benefit or detriment of 

an allocation to B, the tax consequences that 

result from the interaction of the allocation 

with the tax attributes of D must be taken 

into account. In determining the after-tax 

economic benefit or detriment of an 

allocation to C, the tax consequences that 

result from the interaction of the allocation 

with the tax attributes of E and the 

consolidated group in which F is a member 

must be taken into account. 

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. 05–22281 Filed 11–17–05; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 271 

[FRL–7998–7] 

Massachusetts: Extension of Interim 

Authorization of State Hazardous 

Waste Management Program Revision 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The EPA is proposing to 

extend the expiration date from January 

1, 2006 to January 1, 2011 for the 

interim authorization under the 

Resource Conservation and Recovery 

Act, of the Massachusetts program for 

regulating Cathode Ray Tubes (‘‘CRTs’’). 

Massachusetts was granted interim 

authorization to assume the 

responsibility under the Toxicity 

Characteristics Rule (‘‘TC Rule’’) for 

regulating CRTs on November 15, 2000, 

with an expiration date of January 1, 

2003. This expiration date was 

subsequently extended until January 1, 

2006. As this interim authorization is 

soon due to expire, an extension is 

needed for the reasons explained 

elsewhere in today’s Federal Register. 

In the ‘‘Rules and Regulations’’ section 

of this Federal Register, EPA is 

publishing a rule to authorize the 

extension without a prior proposal 

because we believe this action is not 

controversial and do not expect 

comments that oppose it. Unless we get 

written comments which oppose this 

extension during the comment period, 

the decision to extend the interim 

authorization will take effect. If we get 

comments that oppose this action, we 

will publish a document in the Federal 

Register withdrawing this rule before it 

takes effect and this separate document 

in this proposed rules section of this 

Federal Register will serve as the 

proposal to authorize the changes. We 

will then respond to public comments 

in a later final rule based on this 

proposal. You may not have another 

opportunity for comment. If you want to 

comment on this action, you must do so 

at this time. 

DATES: Send your written comments by 

December 19, 2005. 

ADDRESSES: Send any written comments 

to Robin Biscaia, EPA New England, 

One Congress Street, Suite 1100 (CHW), 

Boston, MA 02114–2023; telephone: 

(617) 918–1642. Documents related to 

EPA’s previous decision to grant interim 

authorization (regarding regulation of 

CRTs) and the materials which EPA 

used in now considering the extension 

(the ‘‘Administrative Record’’) are 

available for inspection and copying 

during normal business hours at the 

following locations: Massachusetts 

Department of Environmental 

Protection, Business Compliance 

Division, One Winter Street—8th Floor, 

Boston, MA 02108, business hours: 9 

a.m. to 5 p.m., telephone: (617) 556–

1096; or EPA New England Library, One 

Congress Street—11th Floor, Boston, 

MA 02114–2023, business hours: 10 

a.m. to 3 p.m., Monday through 

Thursday, telephone: (617) 918–1990. 

Comments may also be submitted 

electronically or through hand delivery/ 

courier; please follow the detailed 

instructions in the ADDRESSES section of 

the immediate final rule which is 

located in the Rules section of this 

Federal Register. 

FOR FURTHER INFORMATION CONTACT: 

Robin Biscaia, Hazardous Waste Unit, 

Office of Ecosystems Protection, EPA 

New England, One Congress Street, 

Suite 1100 (CHW), Boston, MA 02114–

2023, telephone: (617) 918–1642. 

SUPPLEMENTARY INFORMATION: For 

additional information, please see the 

immediate final rule published in the 

‘‘Rules and Regulations’’ section of this 

Federal Register. 

Dated: November 9, 2005. 

Robert W. Varney, 

Regional Administrator, EPA New England. 

[FR Doc. 05–22892 Filed 11–17–05; 8:45 am] 

BILLING CODE 6560–50–P 

DEPARTMENT OF THE INTERIOR 

Fish and Wildlife Service 

50 CFR Part 17 

RIN 1018–AG23 

Endangered and Threatened Wildlife 

and Plants; Proposed Endangered 

Status for 12 Species of Hawaiian 

Picture-Wings 

AGENCY: Fish and Wildlife Service, 

Interior. 

ACTION: Proposed rule; reopening of 

comment period. 

SUMMARY: We, the U.S. Fish and 

Wildlife Service (Service), pursuant to 

the Endangered Species Act of 1973, as 

amended (Act), announce the reopening 

of the comment period on the proposal 

to list 12 species of Hawaiian picturewings as endangered to allow peer 

reviewers and all interested parties 

another opportunity to submit 

comments on the rule. 

Federal Register / Vol. 70, No. 222 / Friday, November 18, 2005 / Proposed Rules 69923 

DATES: Comments from all interested 

parties must be received by December 2, 

2005. 

ADDRESSES: If you wish to comment, 

you may submit your comments and 

materials concerning the proposal by 

any one of the following methods: 

1. You may submit comments and 

information to Patrick Leonard, Field 

Supervisor, Pacific Islands Fish and 

Wildlife Office (PIFWO), U.S. Fish and 

Wildlife Service, 300 Ala Moana 

Boulevard, Room 3–122, P.O. Box 

50088, Honolulu, HI 96850; 

2. You may hand-deliver written 

comments and information to our 

PIFWO at the address given above; 

3. You may also send comments by 

electronic mail (e-mail) to 

12pic_species_listing@fws.gov. For 

directions on how to submit electronic 

filing of comments, see the ‘‘Public 

Comments Solicited’’ section; or 

4. You may fax your comments to 

808/792–9581. 

All comments and materials received, 

as well as supporting documentation 

used in preparation of the proposed 

rule, will be available for public 

inspection, by appointment during 

normal business hours at our PIFWO at 

the above address. 

FOR FURTHER INFORMATION CONTACT: 

Patrick Leonard, Field Supervisor, at the 

above address (telephone 808/792–9400; 

facsimile 808/792–9581). 

SUPPLEMENTARY INFORMATION: 

Background 

On January 17, 2001, we published a 

proposed rule to list as endangered 12 

species of Hawaiian picture-wings: 

Drosophila aglaia, D. differens, D. 

hemipeza, D. heteroneura, D. 

montgomeryi, D. mulli, D. musaphilia, 

D. neoclavisetae, D. obatai, D. 

ochrobasis, D. substenoptera, and D. 

tarphytrichia (66 FR 3964). 

These insect species, known as 

Hawaiian picture-wings, are part of the 

intensely studied family, Drosophilidae, 

found throughout the main islands of 

the Hawaiian archipelago. Hawaiian 

picture-wings are known for their 

elaborate markings on otherwise clear 

wings. They also have been called the 

‘‘birds of paradise’’ of the insect world 

because of their spectacular courtship 

displays and defense of their territories. 

As many as 1,000 species of Hawaiian 

picture-wing may exist, each adapted 

not only to a particular island, but to a 

specific habitat type. Individual species 

have adapted to a wide diversity of 

ecosystems ranging from desert-like 

habitats to rain forests and swamplands. 

In many cases, a species requires a 

specific native plant host during 

portions of its breeding cycle. 

Each of the 12 Hawaiian picture-wing 

species in the proposed listing rule is 

found only on a single island, and each 

breeds only on a single or a few related 

species of plants, some of which are also 

listed as threatened or endangered 

species. Six of the picture-wing species 

are found on Oahu; three species, on the 

island of Hawaii (Big Island); and one 

species, on each of the islands of Kauai, 

Molokai, and Maui. One of the Big 

Island species was thought to be extinct 

until an extremely small population was 

rediscovered in 1993. 

Threats to the continued existence of 

these species include habitat 

degradation caused by feral animals and 

nonnative weeds, habitat loss from fire, 

biological pest control, and predation 

from alien ants and wasps. Three of the 

picture-wing species exist in such a 

small number of populations that 

naturally occurring events such as 

hurricanes and landslides could 

eliminate them. 

In our January 17, 2001, proposed rule 

and associated notifications, we 

requested that all interested parties 

submit comments, data, or other 

information that might contribute to the 

development of a final rule. A 60-day 

comment period closed on March 19, 

2001. The comment period was 

reopened on October 4, 2005, and 

closed on November 3, 2005, to allow 

another opportunity to submit 

comments on the rule (70 FR 57851). 

We are reopening the comment period 

again to give additional time for all 

interested parties to submit comments 

on the proposed listing. 

Pursuant to a settlement agreement 

approved by the United States District 

Court for the District of Hawaii on 

August 31, 2005, the Service must make 

a final listing decision for these 12 

Hawaiian picture-wing species by April 

17, 2006. If the final listing 

determination results in the listing of 

one or more of the 12 species and a 

critical habitat designation is found to 

be prudent, the Service must submit to 

the Federal Register a proposed critical 

habitat determination by September 15, 

2006, and a final critical habitat 

determination by April 16, 2007 (Center 

for Biological Diversity v. Allen, CV–05–

27400326 JE). 

Public Comments Solicited 

We intend that any final action 

resulting from the proposal be as 

accurate and as effective as possible. 

Therefore, we are reopening the 

comment period again to give additional 

time for all interested parties to consider 

the information provided in the 

proposed rule and submit comments on 

the proposed listing. Comments from 

the public regarding the proposed rule 

are sought, especially concerning: 

(1) Biological, commercial trade, or 

other relevant data concerning any 

threats (or lack thereof) to the 12 

Hawaiian picture-wing species; 

(2) The location of any additional 

populations of the 12 Hawaiian picturewing species; 

(3) Additional information on the 

range, distribution, and population sizes 

of these species; 

(4) Current or planned activities in the 

areas inhabited by the 12 Hawaiian 

picture-wing species and the possible 

impacts of these activities on these 

species; 

(5) The reasons why critical habitat is 

or is not prudent as provided by section 

4 of the Act; and 

(6) Comments on the basis of the 

original proposed rule to list, or the 

basis for determining that these twelve 

picture-wings represent separate 

species. 

If you wish to comment, you may 

submit your comments and materials 

concerning this proposal by any one of 

several methods (see ADDRESSES

section). Please submit Internet 

comments to 

12pic_species_listing@fws.gov in ASCII 

file format and avoid the use of special 

characters or any form of encryption. 

Please also include ‘‘Attn: RIN 1018–

AG23’’ in your e-mail subject header 

and your name and return address in 

the body of your message. If you do not 

receive a confirmation from the system 

that we have received your Internet 

message, contact us directly by calling 

our PIFWO at 808/792–9400. Please 

note that the Internet address, 

12pic_species_listing@fws.gov, will be 

closed at the termination of the public 

comment period. 

Our practice is to make comments, 

including names and home addresses of 

respondents, available for public review 

during regular business hours. 

Individual respondents may request that 

we withhold their home addresses from 

the rulemaking record, which we will 

honor to the extent allowable by law. 

There also may be circumstances in 

which we would withhold from the 

rulemaking record a respondent’s 

identity, as allowable by law. If you 

wish us to withhold your name and/or 

address, you must state this 

prominently at the beginning of your 

comment. However, we will not 

consider anonymous comments. We 

will make all submissions from 

organizations or businesses, and from 

individuals identifying themselves as 

representatives or officials of 

organizations or businesses, available 

for public inspection in their entirety. 

69924 Federal Register / Vol. 70, No. 222 / Friday, November 18, 2005 / Proposed Rules 

Comments and materials received, as 

well as supporting documentation used 

in preparation of the January 17, 2001, 

proposal to list the 12 Hawaiian picturewings as endangered, will be available 

for inspection, by appointment, during 

normal business hours at our PIFWO at 

the address given above. 

Author 

The primary author of this notice is 

Michael Richardson, U.S. Fish and 

Wildlife Service (see ADDRESSES section 

above). 

Authority 

The authority for this action is the 

Endangered Species Act of 1973 (16 U.S.C. 

1531 et seq.). 

Dated: November 8, 2005. 

Marshall P. Jones Jr., 

Acting Director, Fish and Wildlife Service. 

[FR Doc. 05–22827 Filed 11–17–05; 8:45 am] 

BILLING CODE 4310–55–P