166 Federal Register / Vol. 80, No. 2 / Monday, January 5, 2015 / Rules and Regulations 

funding and consultation requirements 

of Executive Order 13084 do not apply. 

E. National Environmental Policy Act 

The Department has analyzed the 

environmental impacts of this action 

pursuant to the National Environmental 

Policy Act of 1969 (NEPA) (42 U.S.C. 

4321 et seq.) and has determined that it 

is categorically excluded pursuant to 

DOT Order 5610.1C, Procedures for 

Considering Environmental Impacts (44 

FR 56420, Oct. 1, 1979). Categorical 

exclusions are actions identified in an 

agency’s NEPA implementing 

procedures that do not normally have a 

significant impact on the environment 

and therefore do not require either an 

environmental assessment (EA) or 

environmental impact statement (EIS). 

See 40 CFR 1508.4. In analyzing the 

applicability of a categorical exclusion, 

the agency must also consider whether 

extraordinary circumstances are present 

that would warrant the preparation of 

an EA or EIS. Id. Paragraph 4.c.6.i of 

DOT Order 5610.1C covers ‘‘actions 

relating to consumer protection, 

including regulations.’’. The purpose of 

this rulemaking is to implement 

regulations regarding the carriage of 

musical instruments as carry-on baggage 

or checked baggage on commercial 

passenger flights operated by air 

carriers. The Department does not 

anticipate any environmental impacts, 

and there are no extraordinary 

circumstances present in connection 

with this rulemaking. 

F. Paperwork Reduction Act 

This final rule does not contain any 

new information collection and 

therefore is not subject to the Paperwork 

Reduction Act of 1995 (Pub. L. 104–13, 

49 U.S.C. 3501 et seq.). 

G. Unfunded Mandates Reform Act 

The Department has determined that 

the requirements of Title II of the 

Unfunded Mandates Reform Act of 1995 

do not apply to this rule. 

Issued this 29th day of December 2014, in 

Washington, DC. 

Anthony R. Foxx, 

Secretary of Transportation. 

List of Subjects in 14 CFR Part 251 

Air carriers, Consumer protection. 

For the reasons set forth in the 

preamble, the Department amends 14 

CFR Chapter II by adding a new part 251 

to read as follows: 

PART 251—CARRIAGE OF MUSICAL 

INSTRUMENTS 

Sec. 

251.1 Definitions. 

251.2 Applicability. 

251.3 Small musical instruments as carryon baggage. 

251.4 Large musical instruments as carry-on 

baggage. 

251.5 Large musical instruments as checked 

baggage. 

Authority: 49 U.S.C. 41724. 

§ 251.1 Definitions. 

As used in this part: 

Certificated air carrier means a U.S. 

carrier holding a certificate issued under 

49 U.S.C. 41102 to conduct passenger 

service or holding an exemption to 

conduct passenger operations under 49 

U.S.C. 40109. 

Commuter air carrier means a U.S. 

carrier that has been found fit under 49 

U.S.C. 41738 and is authorized to carry 

passengers on at least five round trips 

per week on at least one route between 

two or more points according to a 

published flight schedule using small 

aircraft as defined in 14 CFR 298.2. 

Covered carrier means a certificated 

carrier, a commuter carrier, an air taxi, 

or a U.S. indirect carrier operating to, 

from, or within the United States, 

conducting scheduled passenger service 

or public charter service. 

FAA means the Federal Aviation 

Administration, an operating 

administration of the Department of 

Transportation. 

Indirect carrier means a person not 

directly involved in the operation of an 

aircraft who sells air transportation 

services to the general public other than 

as an authorized agent of a carrier. 

§ 251.2 Applicability. 

This part applies to U.S. certificated 

air carriers, U.S. commuter air carriers, 

air taxis, and U.S. indirect carriers that 

operate passenger service to, from, or 

within the United States. 

§ 251.3 Small musical instruments as 

carry-on baggage. 

Each covered carrier shall permit a 

passenger to carry a violin, guitar, or 

other small musical instrument in the 

aircraft cabin, without charging the 

passenger a fee in addition to any 

standard fee that carrier may require for 

comparable carry-on baggage, if: 

(a) The instrument can be stowed 

safely in a suitable baggage 

compartment in the aircraft cabin or 

under a passenger seat, in accordance 

with the requirements for carriage of 

carry-on baggage or cargo established by 

the FAA; and 

(b) There is space for such stowage at 

the time the passenger boards the 

aircraft. 

§ 251.4 Large musical instruments as 

carry-on baggage. 

Each covered carrier shall permit a 

passenger to carry a musical instrument 

that is too large to meet the 

requirements of § 251.3 in the aircraft 

cabin, without charging the passenger a 

fee in addition to the cost of an 

additional ticket described in paragraph 

(e) of this section, if: 

(a) The instrument is contained in a 

case or covered so as to avoid injury to 

other passengers; 

(b) The weight of the instrument, 

including the case or covering, does not 

exceed 165 pounds or the applicable 

weight restrictions for the aircraft; 

(c) The instrument can be stowed in 

accordance with the requirements for 

carriage of carry-on baggage or cargo 

established by the FAA; 

(d) Neither the instrument nor the 

case contains any object not otherwise 

permitted to be carried in an aircraft 

cabin because of a law or regulation of 

the United States; and 

(e) The passenger wishing to carry the 

instrument in the aircraft cabin has 

purchased an additional seat to 

accommodate the instrument. 

§ 251.5 Large musical instruments as 

checked baggage. 

Each covered carrier shall transport as 

baggage a musical instrument that is the 

property of a passenger traveling in air 

transportation that may not be carried in 

the aircraft cabin if 

(a) The sum of the length, width, and 

height measured in inches of the outside 

linear dimensions of the instrument 

(including the case) does not exceed 150 

inches or the applicable size restrictions 

for the aircraft; 

(b) The weight of the instrument does 

not exceed 165 pounds or the applicable 

weight restrictions for the aircraft; and 

(c) The instrument can be stowed in 

accordance with the requirements for 

carriage of carry-on baggage or cargo 

established by the FAA. 

[FR Doc. 2014–30836 Filed 1–2–15; 8:45 am] 

BILLING CODE 4910–9X–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9704] 

RIN 1545–BK65 

Failure To File Gain Recognition 

Agreements or Satisfy Other Reporting 

Obligations; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

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Federal Register / Vol. 80, No. 2 / Monday, January 5, 2015 / Rules and Regulations 167 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9704) that were published in the 

Federal Register on Wednesday, 

November 19, 2014 (79 FR 68763) 

relating to the consequences to U.S. and 

foreign persons for failing to file gain 

recognition agreements (GRAs) or 

related documents, or to satisfy other 

reporting obligations, associated with 

certain transfers of property to foreign 

corporations in nonrecognition 

exchanges. 

DATES: This correction is effective on 

January 5, 2015, and is applicable 

beginning November 19, 2014. 

FOR FURTHER INFORMATION CONTACT: 

Shane M. McCarrick at (202) 317–6937 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this document are under 

sections 367 and 6038B of the Internal 

Revenue Code. 

Need for Correction 

As published, final regulations (TD 

9704) contain errors that may prove to 

be misleading and are in need of 

clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

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 1.367(a)–8 is amended 

by revising the paragraph headings for 

paragraphs (r)(1) and (r)(1)(i) to read as 

follows: 

§ 1.367(a)–8 Gain recognition agreement 

requirements. 

* * * * * 

(r) * * * (1) General rule—(i) 

Transfers occurring on or after March 

13, 2009; relief for certain failures that 

are not willful. * * * 

* * * * * 

■ Par. 3. Section 1.367(e)–2 is amended 

by revising paragraph (e)(4)(i) 

introductory text to read as follows: 

§ 1.367(e)–2 Distributions described in 

section 367(e)(2). 

* * * * * 

(e) * * * 

(4) * * * 

(i) General rule. For purposes of this 

section and except as provided in 

paragraph (b)(2)(i)(D) or (f) of this 

section, a failure to comply includes— 

* * * * * 

■ Par. 4. Section 1.6038B–1 is amended 

by revising paragraph (g)(6) to read as 

follows: 

§ 1.6038B–1 Reporting of certain transfers 

to foreign corporations. 

* * * * * 

(g) * * * 

(6) The second sentence of paragraph 

(b)(1)(i) and paragraphs (b)(2)(i)(B)(1), 

(b)(2)(iii), (b)(2)(iv), (c), (e)(4), (f)(2)(iii), 

and (f)(2)(iv) of this section will apply 

to transfers for which documents are 

required to be filed on or after 

November 19, 2014, as well as to 

transfers that are the subject of requests 

for relief submitted on or after 

November 19, 2014. The second 

sentence of paragraph (b)(1)(i) and 

paragraphs (b)(2)(i)(B)(1), (b)(2)(iii), 

(b)(2)(iv), (c), and (f)(2)(iii) of this 

section will also apply to any transfer 

that is the subject of a request for relief 

submitted pursuant to § 1.367(a)–8(r)(3). 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2014–30811 Filed 1–2–15; 8:45 am] 

BILLING CODE 4830–01–P 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 54 

[WC Docket No. 13–184; FCC 14–99] 

Modernization of the Schools and 

Libraries ‘‘E-Rate’’ Program 

AGENCY: Federal Communications 

Commission. 

ACTION: Final rule; announcement of 

effective date. 

SUMMARY: On July 23, 2014, the Federal 

Communications Commission 

(Commission) released a document in 

(WC Docket No. 13–184, FCC 14–99; 79 

FR 49160, August 19, 2014) which 

contained information collection 

requirements for the schools and 

libraries universal service mechanism 

(E-rate) which required approval from 

the Office of Management and Budget 

(OMB). The Office of Management and 

Budget (OMB) granted approval on 

October 27, 2014, under emergency 

processing for certain of the information 

collection requirements contained in the 

Report and Order as required by the 

Paperwork Reduction Act (PRA) of 1995 

(44 U.S.C. 3501–3520). 

DATES: The amendment to § 54.502(b)(2) 

that appeared in the Federal Register at 

79 FR 49160 on August 19, 2014, and 

revised the information collection OMB 

3060–0806 as approved by OMB, is 

effective January 5, 2015. 

FOR FURTHER INFORMATION CONTACT: Lisa 

Hone, Wireline Competition Bureau at 

(202) 418–7400 or TTY (202) 418–0484. 

SUPPLEMENTARY INFORMATION: The 

Federal Communications Commission 

has received OMB approval for the 

changes to E-rate rules contained in 

information collection OMB Control No: 

3060–0806; Description of Services 

Requested and Certification; Description 

of Services Requested and Certification 

Instructions; Services Ordered and 

Certification; Services Ordered and 

Certification Instructions (FCC Form 

470 and Instructions; FCC Form 471 and 

Instructions). The information 

collection was revised in the Report and 

Order and Further Notice of Proposed 

Rulemaking in WC Docket 13–184 

which appears at 79 FR 49160, August 

19, 2014. The rules adopted in the 

Report and Order that contain new or 

modified information collection 

requirements were not to become 

effective until approved by the Office of 

Management and Budget. Through this 

document, the Commission announces 

that it has received this approval (OMB 

Control No: 3060–0806, Expiration Date 

April 30, 2015) and that § 54.502(b)(2) is 

effective January 5, 2015. 

Pursuant to the Paperwork Reduction 

Act of 1995, 44 U.S.C. 3501–3520, an 

agency may not conduct or sponsor a 

collection of information unless it 

displays a currently valid control 

number. Notwithstanding any other 

provisions of law, no person shall be 

subject to any penalty for failing to 

comply with the collection of 

information subject to the Paperwork 

Reduction Act that does not display a 

valid control number. Questions 

concerning the OMB control numbers 

and expiration dates should be directed 

to Leslie F. Smith, Federal 

Communications Commission, 

(202)418–0217 or via the Internet at 

Leslie.Smith@fcc.gov. 

Federal Communications Commission. 

Marlene H. Dortch, 

Secretary. 

[FR Doc. 2014–30775 Filed 1–2–15; 8:45 am] 

BILLING CODE 6712–01–P 

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