Source: https://www.scribd.com/document/353786/Federal-Register-02-28544
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Federal Register / Vol. 67, No. 218 / Tuesday, November 12, 2002 / Proposed Rules | Code Of Federal Regulations | Internal Revenue Service
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218 / Tuesday, November 12, 2002 / Proposed Rules 68539
FAA Principal Maintenance Inspector, who relating to the requirement to regulatory assessment is not required. It
may add comments and then send it to the substantiate business expenses for is hereby certified that these regulations
Manager, Atlanta ACO. traveling expenses while away from will not have a significant economic
Note 2: This AD applies to each airplane home. In the Rules and Regulations impact on a substantial number of small
identified in paragraph (a) of this AD, section of this issue of the Federal entities. This certification is based upon
regardless of whether it has been modified,
altered, or repaired in the area subject to the
Register, the IRS is issuing temporary the fact that these regulations do not
requirements of this AD. For airplanes that regulations relating to the requirement require a collection of information and
have been modified, altered, or repaired so to substantiate business expenses for do not impose any new or different
that the performance of the requirements of traveling expenses while away from requirements on small entities.
this AD is affected, the owner/operator must home under section 274 of the Internal Therefore, a Regulatory Flexibility
request approval for an alternative method of Revenue Code. The text of those Analysis under the Regulatory
compliance in accordance with paragraph (e) regulations also serves as text for these Flexibility Act (5 U.S.C. chapter 6) is
of this AD. The request should include an proposed regulations. This document not required. Pursuant to section 7805(f)
assessment of the effect of the modification,
also contains proposed regulations of the Internal Revenue Code, this
alteration, or repair on the unsafe condition
addressed by this AD; and, if you have not amending the regulations under section notice of proposed rulemaking will be
eliminated the unsafe condition, specific 62 to conform the cross-reference to the submitted to the Chief Counsel for
actions you propose to address it. regulations under section 274. Advocacy of the Small Business
(f) Where can I get information about any DATES: Written or electronic comments Administration for comment on their
already-approved alternative methods of and requests for a public hearing must impact.
compliance? Contact Cindy Lorenzen, be received by February 10, 2003.
Aerospace Engineer, FAA, Atlanta Aircraft
Comments and Requests for a Public
ADDRESSES: Send submissions to: Hearing
Certification Office, 1895 Phoenix Boulevard,
CC:ITA:RU (REG–141832–02), Room
Suite 450, Atlanta, Georgia; telephone: (770) Before these proposed regulations are
703–6078; facsimile: (770) 703–6097. 5226, Internal Revenue Service, POB
7604, Ben Franklin Station, Washington, adopted as final regulations,
(g) What if I need to fly the airplane to
another location to comply with this AD? The DC 20044. Submissions may be hand consideration will be given to any
FAA can issue a special flight permit under delivered Monday through Friday written (a signed original and eight
§§ 21.197 and 21.199 of the Federal Aviation between the hours of 8 a.m. and 5 p.m. copies) or electronic comments that are
Regulations (14 CFR 21.197 and 21.199) to to: CC:ITA:RU (REG–141832–02), submitted timely to the IRS. The IRS
operate your airplane to a location where you Courier’s Desk, Internal Revenue and Treasury Department request
can accomplish the requirements of this AD. Service, 1111 Constitution Avenue NW., comments on the clarity of the proposed
(h) How do I get copies of the documents rules and how they can be made easier
Washington, DC. Alternatively,
referenced in this AD? You may get copies of to understand. All comments will be
the documents referenced in this AD from taxpayers may submit electronic
comments directly to the IRS Internet available for public inspection and
DeHavilland Support Limited, Duxford
Airfield, Bldg. 213, Cambridgeshire, CB2 site at www.irs.gov/regs. copying. A public hearing will be
4QR, United Kingdom, telephone: +44 1223 FOR FURTHER INFORMATION CONTACT: scheduled if requested in writing by any
830090, facsimile: +44 1223 830085, e-mail: Concerning the proposed regulations, person that timely submits written
info@dhsupport.com. You may view these John Moriarty, (202) 622–4930; comments. If a public hearing is
documents at FAA, Central Region, Office of concerning submissions of comments scheduled, notice of the date, time, and
the Regional Counsel, 901 Locust, Room 506, place for the public hearing will be
and/or requests for a public hearing,
Kansas City, Missouri 64106. published in the Federal Register.
LaNita Van Dyke, (202) 622–7180 (not
Issued in Kansas City, Missouri, on toll-free numbers). Drafting Information
Michael Gallagher, The principal author of these
Manager, Small Airplane Directorate, Aircraft Background and Explanation of regulations is John Moriarty, Office of
Certification Service. Provisions Associate Chief Counsel (Income Tax &
[FR Doc. 02–28617 Filed 11–8–02; 8:45 am] Final and temporary regulations in Accounting). However, other personnel
BILLING CODE 4910–13–P the Rules and Regulations section of this from the IRS and Treasury Department
issue of the Federal Register amend the participated in their development.
Income Tax Regulations (26 CFR part 1) List of Subjects in 26 CFR Part 1
DEPARTMENT OF THE TREASURY relating to section 274. The temporary
regulations authorize the Commissioner Income taxes, Reporting and
Internal Revenue Service to establish a method under which a recordkeeping requirements.
taxpayer may use a specified amount or Proposed Amendments to the
26 CFR Part 1 amounts for incidental expenses paid or Regulations
[REG–141832–02] incurred while traveling away from
home in lieu of substantiating the actual Accordingly, 26 CFR part 1 is
RIN 1545–BB20 cost of incidental expenses. The text of proposed to be amended as follows:
the temporary regulations also serves, in
Substantiation of Incidental Expenses PART 1—INCOME TAXES
part, as text for these proposed
AGENCY: Internal Revenue Service (IRS), regulations. The preamble to the 1. The authority citation for part 1
Treasury. temporary regulations explains the continues to read in part as follows:
ACTION: Notice of proposed rulemaking amendment.
and notice of proposed rulemaking by Special Analyses Section 1.274–5 also issued under 26
cross-reference to temporary U.S.C. 274(d). * * *
regulations. It has been determined that this notice
of proposed rulemaking is not a 2. Section 1.62–2 is amended by
SUMMARY: This document contains significant regulatory action as defined removing the last three sentences of
proposed amendments to regulations in Executive Order 12866. Therefore, a paragraph (e)(2) and adding two
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68540 Federal Register / Vol. 67, No. 218 / Tuesday, November 12, 2002 / Proposed Rules
sentences in their place to read as Correction 3:30 p.m., Monday through Friday,
follows: In proposed rule FR Doc. 02–24144, except federal holidays.
beginning on page 60625 in the issue of FOR FURTHER INFORMATION CONTACT:
§ 1.62–2 Reimbursements and other
expense allowance arrangements. September 26, 2002, make the following Lieutenant (LT) Karrie Trebbe, Project
correction, in the SUPPLEMENTARY Manager for Eighth Coast Guard District
* * * * * Commander, telephone (504) 589–6271.
(e) * * * INFORMATION section. On page 60629 in
the 3d column, remove the third SUPPLEMENTARY INFORMATION:
(2) * * * See § 1.274–5(g) and (j),
which grant the Commissioner the sentence of the first paragraph under Request for Comments
authority to establish optional methods ‘‘VI. Paperwork Reduction Act,’’ and
add in its place the following: We encourage you to participate in
of substantiating certain expenses. this rulemaking by submitting
Substantiation of the amount of a ‘‘Comments on the collection of
information should be received by comments and related material. If you
business expense in accordance with do so, please include your name and
rules prescribed pursuant to the November 25, 2002.’’
authority granted by § 1.274–5(g) or (j) Dated: November 5, 2002. this rulemaking (CCGD08–02–017),
will be treated as substantiation of the Cynthia L. Clark, indicate the specific section of this
amount of such expense for purposes of Deputy Chief Counsel, Financial Crimes document to which each comment
this section. Enforcement Network. applies, and give the reason for each
* * * * * [FR Doc. 02–28664 Filed 11–8–02; 8:45 am] comment. Please submit all comments
3. Section 1.274–5 is amended by: BILLING CODE 4810–02–P and related material in an unbound
1. Adding paragraph (j)(3). format, no larger than 81⁄2 by 11 inches,
2. Adding a new sentence at the end suitable for copying. If you would like
of paragraph (m). to know they reached us, please enclose
The additions read as follows: a stamped, self-addressed postcard or
Coast Guard envelope. We will consider all
§ 1.274–5 Substantiation requirements. comments and material received during
[The text of proposed § 1.274–5(j)(3) 33 CFR Part 110 the comment period. We may change
and the proposed new sentence at the this proposed rule in view of them.
end of § 1.274–5(m) are the same as the [CGD08–02–017]
text of § 1.274–5T(j)(3) and the last
sentence of § 1.274–5T(m) published RIN 2115–AA98 We do not now plan to hold a public
elsewhere in this issue of the Federal meeting. But you may submit a request
Anchorage Regulation; Boothville for a meeting by writing to Commander,
Register]. Anchorage, Venice, LA Eighth Coast Guard District (m) at the
Robert E. Wenzel, address under ADDRESSES explaining
Deputy Commissioner of Internal Revenue. why one would be beneficial. If we
[FR Doc. 02–28544 Filed 11–8–02; 8:45 am] determine that one would aid this
BILLING CODE 4830–01–P SUMMARY: The Coast Guard proposes to rulemaking, we will hold one at a time
amend its regulation on Boothville and place announced by a later notice
Anchorage, located near mile 12.9, in the Federal Register.
Lower Mississippi River, Venice, Background and Purpose
DEPARTMENT OF THE TREASURY Louisiana. This amendment is necessary
to accommodate the construction of Sea The Coast Guard received a request
31 CFR Part 103 Point, a container transshipment from Sea Point LLC to reduce the size
facility. The anchorage would be of the Boothville Anchorage by
RIN 1506–AA28 reduced in size approximately 0.8 miles. approximately 0.8 miles in order to
accommodate the construction of Sea
Financial Crimes Enforcement Point, a container transshipment facility
Network; Anti-Money Laundering must reach the Coast Guard on or before
in Venice, Louisiana. Sea Point is
Programs for Insurance Companies; January 13, 2003.
designed to provide the immediate
Correction ADDRESSES: You may mail comments transfer of containers from deep draft
and related material to Commander, vessels to barges destined for ports on
AGENCY: Financial Crimes Enforcement Eighth Coast Guard District (m), Hale the Mississippi River and along the Gulf
Network (FinCEN), Treasury. Boggs Federal Bldg., 501 Magazine of Mexico.
ACTION: Proposed rule; correction. Street, New Orleans LA 70130, or Sea Point LLC has advised two local
comments and related material may be pilot organizations of its intended
SUMMARY: This document corrects the delivered to Room 1341 at the same construction. The Crescent River Pilot’s
preamble to a proposed rule published address between 8 a.m. and 3:30 p.m., Association and the Associated Federal
in the Federal Register of September 26, Monday through Friday, except federal Pilots and Docking Masters of
2002, regarding anti-money laundering holidays. Commander, Eighth Coast Louisiana, pilot organizations that pilot
programs for insurance companies. This Guard District (m) maintains the public vessels through this area and anchor
correction clarifies that comments on docket for this rulemaking. Comments vessels in the anchorage, voiced no
the collection of information contained and material received from the public, objections to the proposed reduction in
in the proposed rule should be received as well as documents indicated in this the size of the anchorage.
by November 25, 2002, rather than by preamble as being available in the
November 12, 2002. docket, will become part of this docket Discussion of Proposed Rule
FOR FURTHER INFORMATION CONTACT: and will be available for inspection or The proposed amendment would
Office of Chief Counsel, FinCEN, (703) copying at Commander, Eighth Coast reduce the size the southern end of the
905–3590. Guard District (m) between 8 a.m. and Boothville Anchorage by 0.8 miles to
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