29448 Federal Register / Vol. 61, No. 112 / Monday, June 10, 1996 / Notices

regardless of whether the emergency is

an aircraft accident or incident, a

structural fire on base but possibly off

the airfield, a hazardous materials

incident, or a medical emergency.

Aircraft firefighting—the extent of the

mission. The civil airport fire service

requirement, pursuant to 14 CFR part

139, is to provide an escape path from

a burning airplane. Mutual-aid

agreements and community emergency

response teams supplement the civil

airport fire service to provide for

extended firefighting and EMS. Military

fire service regulations provide

firefighters and equipment for both

initial and extended firefighting. In

addition, military fire service is trained

for and equipped to deal with munitions

as hazardous materials and extraction of

pilots and crew from burning aircraft.

Aircraft firefighting—the size of the

fire suppression area. Civil airport fire

service requires sufficient water mixed

with firefighting agent (in terms of

quantity and delivery rate) to control or

suppress any fire in an area of sufficient

size to permit the occupants of the

aircraft to escape. Military fire service

requires staff, equipment, and sufficient

fire combat agents to continue to fight

the fire to total extinguishment.

Structural firefighting and rescue.

Civil airports, as a part of the

community, are afforded community

structural fire protection. In planning

for emergencies, including response to

structural fires, communities station

firefighters, trained and equipped for

rescue operations and fighting structural

fires, throughout the community. Where

distances dictate, a community may

station structural firefighters on an

airport. Military airport fire service, by

comparison, includes training and

equipment for response to structural

fires on the military installation.

Hazardous materials incidents. This

issue deals with whether response to

hazardous material incidents must be

provided by a civil airport fire service.

Many communities support the airport’s

need for response to hazardous material

incidents with trained firefighters

stationed on the airport or in close

proximity to the airport. Others meet

this infrequent need with trained

individuals responding from

surrounding communities through

mutual-aid agreements. The military

mission, on the other hand, involves

special training and the frequent

handling of incidents where hazardous

materials such as live munitions are

present. Consequently, response to

hazardous materials incidents are the

norm and an integral part of the military

fire service mission.

EMS at airports. Most communities

respond to medical emergencies with

medical personnel that are not integral

to the airport fire service. Most military

installations, being self-contained

communities, have a hospital. The

hospital mission normally encompasses

EMS response to accidents or incident

on the airfield.

Prior to finalizing the report and

developing conclusions, FAA is seeking

information from interested parties on

these issues. Comments are invited on

the issues, subsets of these issues that

may need special analyses, or other

issues of concern relating to the

Congressionally requested scope of

study.

Issued in Washington, DC on June 4, 1996.

David L. Bennett,

Director, Office of Airport Safety and

Standards.

[FR Doc. 96–14563 Filed 6–7–96; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request For Regulation Project PS–

52–88

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Notice and request for

comments.

SUMMARY: The Department of the

Treasury, as part of its continuing effort

to reduce paperwork and respondent

burden, invites the general public and

other Federal agencies to take this

opportunity to comment on proposed

and/or continuing information

collections, as required by the

Paperwork Reduction Act of 1995,

Public Law 104–13 (44 U.S.C.

3506(c)(2)(A)). Currently, the IRS is

soliciting comments concerning an

existing final regulation, PS–52–88 (TD

8455), Election to Expense Certain

Depreciable Business Assets. (§§ 1.179–

2, 1.179–3).

DATES: Written comments should be

received on or before August 9, 1996 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5571, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the information collection

should be directed to Carol Savage,

(202) 622–3945, Internal Revenue

Service, room 5569, 1111 Constitution

Avenue NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Election to Expense Certain

Depreciable Business Assets.

OMB Number: 1545–1201.

Regulation Project Number: PS–52–88

Final.

Abstract: The regulations provide

rules on the election described in

Internal Revenue Code section 179(b)(4);

the apportionment of the dollar

limitation among component members

of a controlled group; and the proper

order for deducting the carryover of

disallowed deduction. The

recordkeeping and reporting

requirements are necessary to monitor

compliance with the section 179 rules.

Current Actions: There is no change to

this existing regulation.

Type of Review: Extension of OMB

approval.

Affected Public: Individuals or

households, farms, and business or

other for-profit organizations.

Estimated Number of Respondents:

20,000.

Estimated Time Per Respondent: 45

minutes.

Estimated Total Annual Burden

Hours: 15,000 hours.

REQUEST FOR COMMENTS: Comments

submitted in response to this notice will

be summarized and/or included in the

request for OMB approval. All

comments will become a matter of

public record. Comments are invited on:

(a) Whether the collection of

information is necessary for the proper

performance of the functions of the

agency, including whether the

information shall have practical utility;

(b) the accuracy of the agency’s estimate

of the burden of the collection of

information; (c) ways to enhance the

quality, utility, and clarity of the

information to be collected; (d) ways to

minimize the burden of the collection of

information on respondents, including

through the use of automated collection

techniques or other forms of information

technology; and (e) estimates of capital

or start-up costs and costs of operation,

maintenance, and purchase of services

to provide information.

Approved: June 3, 1996.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 96–14468 Filed 6–7–96; 8:45 am]

BILLING CODE 4830–01–U