7504 Federal Register / Vol. 73, No. 27 / Friday, February 8, 2008 / Proposed Rules 

written comments (a signed original and 

eight (8) copies) or electronic comments 

that are submitted timely to the IRS. The 

IRS and Treasury Department request 

comments on the clarity of the proposed 

rules and how they can be made easier 

to understand. All comments will be 

available for public inspection and 

copying. A public hearing will be 

scheduled if requested in writing by any 

person that timely submits written 

comments. If a public hearing is 

scheduled, notice of the date, time, and 

place for the public hearing will be 

published in the Federal Register. 

Drafting Information 

The principal author of these 

regulations is Jamie Kim of the Office of 

Associate Chief Counsel (Income Tax & 

Accounting). However, other personnel 

from the IRS and Treasury Department 

participated in their development. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Proposed Amendments to the 

Regulations 

Accordingly, 26 CFR part 1 is 

proposed to be amended as follows: 

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 1.1221–3 is added to 

read as follows: 

§ 1.1221–3 Time and manner for electing 

capital asset treatment for certain selfcreated musical works. 

[The text of proposed § 1.1221–3 is 

the same as the text of § 1.1221–3T(a) 

through (d)(1) published elsewhere in 

this issue of the Federal Register.] 

Linda E. Stiff, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E8–2307 Filed 2–7–08; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R01–OAR–2007–1054; A–1–FRL–

8524–8] 

Approval and Promulgation of Air 

Quality Implementation Plans; Maine; 

Transportation Conformity 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: The EPA is proposing to 

approve a State Implementation Plan 

(SIP) revision submitted by the State of 

Maine. This revision establishes 

transportation conformity criteria and 

procedures related to interagency 

consultation and enforceability of 

certain transportation-related control 

measures and mitigation measures. The 

intended effect of this action is to 

approve State criteria and procedures to 

govern transportation conformity 

determinations. This action is being 

taken in accordance with the Clean Air 

Act. 

DATES: Written comments must be 

received on or before March 10, 2008. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R01–

OAR–2007–1054 by one of the following 

methods: 

1. http://www.regulations.gov: Follow 

the on-line instructions for submitting 

comments. 

2. E-mail: arnold.anne@epa.gov. 

3. Fax: (617) 918–0047. 

4. Mail: ‘‘EPA–R01–OAR–2007–

1054’’, Anne Arnold, U.S. 

Environmental Protection Agency, EPA 

New England Regional Office, One 

Congress Street, Suite 1100 (mail code 

CAQ), Boston, MA 02114–2023. 

5. Hand Delivery or Courier. Deliver 

your comments to: Anne Arnold, 

Manager, Air Quality Planning Unit, 

Office of Ecosystem Protection, U.S. 

Environmental Protection Agency, EPA 

New England Regional Office, One 

Congress Street, 11th floor, (CAQ), 

Boston, MA 02114–2023. Such 

deliveries are only accepted during the 

Regional Office’s normal hours of 

operation. The Regional Office’s official 

hours of business are Monday through 

Friday, 8:30 to 4:30, excluding legal 

holidays. 

Please see the direct final rule which 

is located in the Rules section of this 

Federal Register for detailed 

instructions on how to submit 

comments. 

FOR FURTHER INFORMATION CONTACT: 

Donald O. Cooke, Air Quality Unit, U.S. 

Environmental Protection Agency, EPA 

New England Regional Office, One 

Congress Street, Suite 1100 (CAQ), 

Boston, MA 02114–2023, telephone 

number (617) 918–1668, fax number 

(617) 918–0668, e-mail 

cooke.donald@epa.gov. 

SUPPLEMENTARY INFORMATION: In the 

Final Rules section of this Federal 

Register, EPA is approving the State’s 

SIP submittal as a direct final rule 

without prior proposal because the 

Agency views this as a noncontroversial 

submittal and anticipates no adverse 

comments. A detailed rationale for the 

approval is set forth in the direct final 

rule. If no adverse comments are 

received in response to this action rule, 

no further activity is contemplated. If 

EPA receives adverse comments, the 

direct final rule will be withdrawn and 

all public comments received will be 

addressed in a subsequent final rule 

based on this proposed rule. EPA will 

not institute a second comment period. 

Any parties interested in commenting 

on this action should do so at this time. 

Please note that if EPA receives adverse 

comment on an amendment, paragraph, 

or section of this rule and if that 

provision may be severed from the 

remainder of the rule, EPA may adopt 

as final those provisions of the rule that 

are not the subject of an adverse 

comment. 

For additional information, see the 

direct final rule which is located in the 

Rules section of this Federal Register. 

Dated: January 24, 2008. 

Ira W. Leighton, 

Acting Regional Administrator, EPA New 

England. 

[FR Doc. E8–2248 Filed 2–7–08; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Parts 52 and 70 

[EPA–R07–OAR–2007–0829; FRL–8526–1] 

Approval and Promulgation of 

Implementation Plans and Operating 

Permits Program; State of Kansas 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

a revision to the Kansas State 

Implementation Plan (SIP) for the 

purpose of revoking the Sulfur 

Compound Emissions rule and for the 

purpose of approving revisions to a 

Class I major source operating permit 

annual emissions inventory rule and 

several Class II minor source operating 

permits rules. EPA is also proposing to 

approve additional amendments 

adopted by KDHE on February 20, 1998 

which pertain to the Class II operating 

permit rules. The rules were primarily 

revised to align the annual emission 

inventory reporting date deadline with 

the June 1 payment of applicable 

emissions fees. EPA’s proposed 

approval of these amendments would 

ensure consistency between the state 

and the Federally-approved rules. 


ebenthall on PRODPC61 with PROPOSALS
Federal Register / Vol. 73, No. 27 / Friday, February 8, 2008 / Proposed Rules 7505 

DATES: Comments on this proposed 

action must be received in writing by 

March 10, 2008. 

ADDRESSES: Submit your comments, 

identified by Docket ID No. EPA–R07–

OAR–2007–0829 by one of the following 

methods: 

1. http://www.regulations.gov: Follow 

the on-line instructions for submitting 

comments. 

2. E-mail: grier.gina@epa.gov. 

3. Mail: Gina Grier, Environmental 

Protection Agency, Air Planning and 

Development Branch, 901 North 5th 

Street, Kansas City, Kansas 66101. 

4. Hand Delivery or Courier. Deliver 

your comments to: Gina Grier, 

Environmental Protection Agency, Air 

Planning and Development Branch, 901 

North 5th Street, Kansas City, Kansas 

66101. Such deliveries are only 

accepted during the Regional Office’s 

normal hours of operation. The Regional 

Office’s official hours of business are 

Monday through Friday, 8 to 4:30, 

excluding legal holidays. 

Please see the direct final rule which 

is located in the Rules section of this 

Federal Register for detailed 

instructions on how to submit 

comments. 

FOR FURTHER INFORMATION CONTACT: Gina 

Grier at (913) 551–7078, or by e-mail at 

grier.gina@epa.gov. 

SUPPLEMENTARY INFORMATION: In the 

final rules section of the Federal 

Register, EPA is approving the state’s 

SIP revision and Title V revision as a 

direct final rule without prior proposal 

because the Agency views this as a 

noncontroversial revision amendment 

and anticipates no relevant adverse 

comments to this action. A detailed 

rationale for the approval is set forth in 

the direct final rule. If no relevant 

adverse comments are received in 

response to this action, no further 

activity is contemplated in relation to 

this action. If EPA receives relevant 

adverse comments, the direct final rule 

will be withdrawn and all public 

comments received will be addressed in 

a subsequent final rule based on this 

proposed action. EPA will not institute 

a second comment period on this action. 

Any parties interested in commenting 

on this action should do so at this time. 

Please note that if EPA receives adverse 

comment on part of this rule and if that 

part can be severed from the remainder 

of the rule, EPA may adopt as final 

those parts of the rule that are not the 

subject of an adverse comment. For 

additional information, see the direct 

final rule which is located in the rules 

section of this Federal Register. 

Dated: January 28, 2008. 

John B. Askew, 

Regional Administrator, Region 7. 

[FR Doc. E8–2188 Filed 2–7–08; 8:45 am] 

BILLING CODE 6560–50–P 


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