This section of the FEDERAL REGISTER

contains regulatory documents having general

applicability and legal effect, most of which

are keyed to and codified in the Code of

Federal Regulations, which is published under

50 titles pursuant to 44 U.S.C. 1510.

The Code of Federal Regulations is sold by

the Superintendent of Documents.

Rules and Regulations Federal Register

42233 

Vol. 82, No. 172 

Thursday, September 7, 2017 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9812] 

RIN 1545–BL00 

Guidance for Determining Stock 

Ownership; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendments. 

SUMMARY: This document contains 

corrections to the final regulations (T.D. 

9812) that were published in the 

Federal Register on Wednesday, 

January 18, 2017. The regulations 

identify certain stock of a foreign 

corporation that is disregarded in 

calculating ownership of the foreign 

corporation for purposes of determining 

whether it is a surrogate foreign 

corporation. 

DATES: These corrections are effective 

on September 7, 2017, and applicable 

beginning January 13, 2017. 

FOR FURTHER INFORMATION CONTACT: 

Joshua G. Rabon, (202) 317–6938 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations that are the 

subject of this correction are under 

section 7874 of the Internal Revenue 

Code. 

Need for Correction 

As published, the final regulations 

contain errors that may prove to be 

misleading and need to be clarified. 

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 1.7874–4 is amended 

by revising paragraphs (i)(2)(iii)(A), 

(i)(2)(iii)(C) introductory text, and 

(i)(2)(iii)(C)(2) to read as follows: 

§ 1.7874–4 Disregard of certain stock 

related to the domestic entity acquisition. 

* * * * * 

(i) * * * 

(2) * * * 

(iii) * * * 

(A) A member of the expanded 

affiliated group, unless the holder of the 

obligation immediately before the 

domestic entity acquisition and any 

related transaction (or its successor) is a 

member of the expanded affiliated 

group after the domestic entity 

acquisition and all related transactions. 

See Example 6 of paragraph (j) of this 

section for an illustration of this 

paragraph (i)(2)(iii)(A). 

* * * * * 

(C) A person, other than a member of 

the expanded affiliated group, that, 

before or after the domestic entity 

acquisition, either owns (applying the 

attribution rules of section 318(a) with 

the modifications described in section 

304(c)(3)(B)) at least five percent (by 

vote or value) of the stock of (or 

partnership interests in) or is related 

(within the meaning of section 267 or 

707(b)) to— 

* * * * * 

(2) A person described in paragraph 

(i)(2)(iii)(B) of this section. 

* * * * * 

Martin V. Franks, 

Chief, Publications and Regulations Branch, 

Legal Processing Division (Associate Chief 

Counsel), Procedure and Administration. 

[FR Doc. 2017–18983 Filed 9–6–17; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R01–OAR–2013–0089; A–1–FRL– 

9967–28–Region 1] 

Air Plan Approval; Maine; New Motor 

Vehicle Emission Standards 

AGENCY: Environmental Protection 

Agency. 

ACTION: Final rule. 

SUMMARY: The Environmental Protection 

Agency (EPA) is approving a State 

Implementation Plan (SIP) revision 

submitted by the State of Maine on 

August 18, 2015. This SIP revision 

includes Maine’s revised regulation for 

new motor vehicle emission standards. 

Maine has updated its rule to be 

consistent with various updates made to 

California’s low emission vehicle (LEV) 

program. Maine has adopted these 

revisions to reduce emissions of volatile 

organic compounds (VOC) and nitrogen 

oxides (NOX) in accordance with the 

requirements of the Clean Air Act 

(CAA), as well as to reduce greenhouse 

gases. The intended effect of this action 

is to approve Maine’s August 15, 2015 

SIP revision. This action is being taken 

in accordance with the Clean Air Act. 

DATES: This rule is effective on October 

10, 2017. 

ADDRESSES: EPA has established a 

docket for this action under Docket 

Identification No. EPA–R01–OAR– 

2013–0089. All documents in the docket 

are listed on the http://

www.regulations.gov Web site. Although 

listed in the index, some information is 

not publicly available, i.e., CBI or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

is not placed on the Internet and will be 

publicly available only in hard copy 

form. Publicly available docket 

materials are available at http://

www.regulations.gov or at the U.S. 

Environmental Protection Agency, EPA 

New England Regional Office, Office of 

Ecosystem Protection, Air Quality 

Planning Unit, 5 Post Office Square— 

Suite 100, Boston, MA. EPA requests 

that if at all possible, you contact the 

contact listed in the FOR FURTHER

INFORMATION CONTACT section to 

schedule your inspection. The Regional 

Office’s official hours of business are 


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42234 Federal Register / Vol. 82, No. 172 / Thursday, September 7, 2017 / Rules and Regulations 

Monday through Friday, 8:30 a.m. to 

4:30 p.m., excluding legal holidays. 

FOR FURTHER INFORMATION CONTACT: Eric 

Rackauskas, Air Quality Planning Unit, 

U.S. Environmental Protection Agency, 

EPA New England Regional Office, 5 

Post Office Square, Suite 100 (Mail 

Code: OEP05–2), Boston, MA 02109– 

3912, telephone number (617) 918– 

1628, fax number (617) 918–0628, email 

rackauskas.eric@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document whenever 

‘‘we,’’ ‘‘us,’’ or ‘‘our’’ is used, we mean 

EPA. 

Table of Contents 

I. Background and Purpose 

II. Final Action 

III. Incorporation by Reference 

IV. Statutory and Executive Order Reviews 

I. Background and Purpose 

On June 23, 2017 (82 FR 28611), EPA 

published a Notice of Proposed 

Rulemaking (NPR) for the State of 

Maine. The NPR proposed approval of 

Maine’s Chapter 127, ‘‘New Motor 

Vehicle Emission Standards.’’ The 

regulation establishes motor vehicle 

emission standards for new gasoline 

powered passenger cars, light-duty 

trucks, medium-duty vehicles, as well 

as for heavy-duty diesel vehicles. The 

regulation also requires that vehicles 

display an environmental performance 

label, and that aftermarket catalytic 

converters be certified to the California 

Air Resources Board (CARB) standards. 

Maine has worked to ensure that their 

program is identical to California’s, as 

required by the CAA. The formal SIP 

revision was submitted by Maine on 

August 18, 2015. 

A detailed discussion of Maine’s 

August 18, 2015 SIP revision and EPA’s 

rationale for proposing approval of the 

SIP revision were provided in the NPR 

and will not be restated in this notice. 

EPA received several comments in 

support of approving Maine’s SIP 

revision in response to the NPR. No 

adverse comments were received. 

II. Final Action 

EPA is approving Maine’s August 18, 

2015 SIP revision. Specifically, EPA is 

approving Maine’s revised Chapter 127, 

‘‘New Motor Vehicle Emission 

Standards,’’ and incorporating it into 

the Maine SIP. EPA is approving this 

SIP revision because it meets all 

applicable requirements of the Clean Air 

Act and relevant EPA guidance, and it 

will not interfere with attainment or 

maintenance of the ozone NAAQS. 

III. Incorporation by Reference 

In this rule, the EPA is finalizing 

regulatory text that includes 

incorporation by reference. In 

accordance with requirements of 1 CFR 

51.5, the EPA is finalizing the 

incorporation by reference of the State 

of Maine’s revised Chapter 127 

described in the amendments to 40 CFR 

part 52 set forth below. The EPA has 

made, and will continue to make, these 

documents generally available through 

http://www.regulations.gov. 

IV. Statutory and Executive Order 

Reviews 

Under the Clean Air Act, the 

Administrator is required to approve a 

SIP submission that complies with the 

provisions of the Act and applicable 

Federal regulations. 42 U.S.C. 7410(k); 

40 CFR 52.02(a). Thus, in reviewing SIP 

submissions, EPA’s role is to approve 

state choices, provided that they meet 

the criteria of the Clean Air Act. 

Accordingly, this action merely 

approves state law as meeting Federal 

requirements and does not impose 

additional requirements beyond those 

imposed by state law. For that reason, 

this action: 

• Is not a significant regulatory action 

subject to review by the Office of 

Management and Budget under 

Executive Orders 12866 (58 FR 51735, 

October 4, 1993) and 13563 (76 FR 3821, 

January 21, 2011); 

• Does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

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

• Is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• Does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 

• Does not have Federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• Is not an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• Is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• Is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the Clean Air Act; 

and 

• Does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, the SIP is not approved 

to apply on any Indian reservation land 

or in any other area where EPA or an 

Indian tribe has demonstrated that a 

tribe has jurisdiction. In those areas of 

Indian country, the rule does not have 

tribal implications and will not impose 

substantial direct costs on tribal 

governments or preempt tribal law as 

specified by Executive Order 13175 (65 

FR 67249, November 9, 2000). 

The Congressional Review Act, 5 

U.S.C. 801 et seq., as added by the Small 

Business Regulatory Enforcement 

Fairness Act of 1996, generally provides 

that before a rule may take effect, the 

agency promulgating the rule must 

submit a rule report, which includes a 

copy of the rule, to each House of the 

Congress and to the Comptroller General 

of the United States. EPA will submit a 

report containing this action and other 

required information to the U.S. Senate, 

the U.S. House of Representatives, and 

the Comptroller General of the United 

States prior to publication of the rule in 

the Federal Register. A major rule 

cannot take effect until 60 days after it 

is published in the Federal Register. 

This action is not a ‘‘major rule’’ as 

defined by 5 U.S.C. 804(2). 

Under section 307(b)(1) of the Clean 

Air Act, petitions for judicial review of 

this action must be filed in the United 

States Court of Appeals for the 

appropriate circuit by November 6, 

2017. Filing a petition for 

reconsideration by the Administrator of 

this final rule does not affect the finality 

of this action for the purposes of judicial 

review nor does it extend the time 

within which a petition for judicial 

review may be filed, and shall not 

postpone the effectiveness of such rule 

or action. This action may not be 

challenged later in proceedings to 

enforce its requirements. (See section 

307(b)(2).) 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Carbon monoxide, 

Incorporation by reference, 

Intergovernmental relations, Lead, 

Nitrogen dioxide, Ozone, Particulate 

matter, Reporting and recordkeeping 

requirements, Sulfur oxides, Volatile 

organic compounds. 


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Federal Register / Vol. 82, No. 172 / Thursday, September 7, 2017 / Rules and Regulations 42235 

Dated: August 10, 2017. 

Deborah A. Szaro, 

Acting Regional Administrator, EPA New 

England. 

Part 52 of chapter I, title 40 of the 

Code of Federal Regulations is amended 

as follows: 

PART 52—APPROVAL AND 

PROMULGATION OF 

IMPLEMENTATION PLANS 

■ 1. The authority citation for part 52 

continues to read as follows: 

Authority: 42 U.S.C. 7401 et seq. 

Subpart U—Maine 

■ 2. In § 52.1020, the table in paragraph 

(c) is amended by revising the entry for 

‘‘Chapter 127 and Appendix A’’ to read 

as follows: 

§ 52.1020 Identification of plan. 

* * * * * 

(c) * * * 

EPA-APPROVED MAINE REGULATIONS

State citation Title/subject State effective 

date 

EPA approval date and 

citation 1 Explanations 

*******

Chapter 127 and Appendix A.New Motor Vehicle 

Emission Standards.

5/19/2015 9/7/2017 [Insert Federal Register citation].Includes LEV II GHG and ZEV provisions, and 

Advanced Clean Cars program (LEV III, updated GHG and ZEV standards). 

* * * * * * * 

1 In order to determine the EPA effective date for a specific provision listed in this table, consult the Federal Register notice cited in this column for the particular provision. 

* * * * * 

[FR Doc. 2017–18873 Filed 9–6–17; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 180 

[EPA–HQ–OPP–2016–0755; FRL–9963–98] 

Poly(oxy-1,2-ethanediyl), α-isooctyl-whydroxy; Exemption From the 

Requirement of a Tolerance 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: This regulation amends an 

exemption from the requirement of a 

tolerance for residues of a-alkyl-whydroxypoly(oxypropylene) and/or poly 

(oxyethylene) polymers where the alkyl 

chain contains a minimum of six 

carbons, and a minimum number 

average molecular weight (in amu) 1,100 

(herein referred to as ‘‘AAAs’’ (alkyl 

alcohol alkoxylates)) to include 

Poly(oxy-1,2-ethanediyl), a-isooctyl-whydroxy (CAS Reg. No. 61723–78–2) 

when used as an inert ingredient 

(surfactant, related adjuvants of 

surfactants) in pesticide formulations. 

The Spring Trading Company on behalf 

of Sasol Chemicals (USA) submitted a 

petition to EPA under the Federal Food, 

Drug, and Cosmetic Act (FFDCA), 

requesting an amendment to an existing 

exemption from the requirement of a 

tolerance. This regulation eliminates the 

need to establish a maximum 

permissible level for residues of 

poly(oxy-1,2-ethanediyl), a-isooctyl-whydroxy. 

DATES: This regulation is effective 

September 7, 2017. Objections and 

requests for hearings must be received 

on or before November 6, 2017, and 

must be filed in accordance with the 

instructions provided in 40 CFR part 

178 (see also Unit I.C. of the 

SUPPLEMENTARY INFORMATION). 

ADDRESSES: The docket for this action, 

identified by docket identification (ID) 

number EPA–HQ–OPP–2016–0755, is 

available at http://www.regulations.gov 

or at the Office of Pesticide Programs 

Regulatory Public Docket (OPP Docket) 

in the Environmental Protection Agency 

Docket Center (EPA/DC), West William 

Jefferson Clinton Bldg., Rm. 3334, 1301 

Constitution Ave. NW., Washington, DC 

20460–0001. The Public Reading Room 

is open from 8:30 a.m. to 4:30 p.m., 

Monday through Friday, excluding legal 

holidays. The telephone number for the 

Public Reading Room is (202) 566–1744, 

and the telephone number for the OPP 

Docket is (703) 305–5805. Please review 

the visitor instructions and additional 

information about the docket available 

at http://www.epa.gov/dockets. 

FOR FURTHER INFORMATION CONTACT: 

Michael Goodis, Registration Division 

(7505P), Office of Pesticide Programs, 

Environmental Protection Agency, 1200 

Pennsylvania Ave. NW., Washington, 

DC 20460–0001; main telephone 

number: (703) 305–7090; email address: 

RDFRNotices@epa.gov. 

SUPPLEMENTARY INFORMATION: 

I. General Information 

A. Does this action apply to me? 

You may be potentially affected by 

this action if you are an agricultural 

producer, food manufacturer, or 

pesticide manufacturer. The following 

list of North American Industrial 

Classification System (NAICS) codes is 

not intended to be exhaustive, but rather 

provides a guide to help readers 

determine whether this document 

applies to them. Potentially affected 

entities may include: 

• Crop production (NAICS code 111). 

• Animal production (NAICS code 

112). 

• Food manufacturing (NAICS code 

311). 

• Pesticide manufacturing (NAICS 

code 32532). 

B. How can I get electronic access to 

other related information? 

You may access a frequently updated 

electronic version of 40 CFR part 180 

through the Government Printing 

Office’s e-CFR site at http://

www.ecfr.gov/cgi-bin/textidx?&c=ecfr&tpl=/ecfrbrowse/Title40/ 

40tab_02.tpl. 

C. How can I file an objection or hearing 

request? 

Under FFDCA section 408(g), 21 

U.S.C. 346a, any person may file an 

objection to any aspect of this regulation 

and may also request a hearing on those 

objections. You must file your objection 

or request a hearing on this regulation 

in accordance with the instructions 

provided in 40 CFR part 178. To ensure 

proper receipt by EPA, you must 

identify docket ID number EPA–HQ– 


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