Td 8073

11302

F e d e ra l R eg ister / Vol. 51, No. 63 / W ednesday, April 2, 1986 / Rules and Regulations

information may be examined at the
FAA, Northwest Mountain Region, 17900
Pacific Highway South, Seattle,
W ashington, or the Los Angeles Aircraft
Certification Office, 4344 Donald
Douglas Drive, Long Beach, California.
FOR FURTHER INFORMATION CONTACT:

Mr. Kanji K. Patel (for Model 747
airplanes), Propulsion Branch, ANM 140S, Seattle Aircraft Certification
Office, FAA, Northwest Mountain
Region, 17900 Pacific Highway South, C 68966, Seattle, W ashington 98168,
telephone (206) 431-2973; or Mr. Roy A.
McKinnon (for Model L-1011 airplanes),
Aerospace Engineer, Propulsion Branch,
ANM-140L, FAA, Northwest Mountain
Region, Los Angeles Aircraft
Certification Office, 4344 Donald
Douglas Drive, Long Beach, California
90808, telephone (213) 548-2835.
SUPPLEMENTARY INFORMATION: A
proposal to amend Part 39 of the Federal
Aviation Regulations to include a new
airworthiness directive (AD) to require
modification of the fan cowl door
support stowage mechanism on
Lockheed Model L-1011 series airplanes
and Boeing Model 747 series airplanes
was published as a Notice of Proposed
Rulemaking (NPRM) in the Federal
Register on December 5,1985 (50 FR
49858). The comment period for the
proposal closed on January 27,1985.

Interested persons have been afforded
an opportunity to participate in the
making of this amendment. Due
consideration has been given to the one
comment received.
The commenter noted that three L 1011 airplanes it operates have
composite cow ls which are not covered
by Rolls-Royce Service Bulletin (S/B)
RB211-71-7254, Revision 1, dated
Decem ber 7,1984. Rolls-Royce
confirmed that this service bulletin does
not cover composite cow ls and noted
that it intends to issue expeditiously
another service bulletin which will
cover them. The target date for issuing
that service bulletin is late March 1986.
At that time, the FAA will consider the
need for further rulemaking action.
After careful review of the available
data, including the comment noted
above, the FAA has determined that air
safety and the public interest service
require the adoption of the rule as
proposed.
Approximately 113 U.S. registered
Model L-1011 series airplanes will be
affected by this AD. There are currently
no U.S.-registered Boeing Model 747
series airplanes powered by RB211-524
engines. It is estimated that it will take
four manhours per airplane to
accomplish the required actions, and

that the average labor cost, will be $40
per manhour and $128 for parts for each
engine modified. Based on these figures,
the cost to modify the Model L-1011
airplanes is estimated to be $840 per
airplane, or $94,920 for the airplanes on
the U.S. register. The cost to modify a
Model 747, should one be imported in
the future, would be $1,120 per airplane.
For the reasons discussed above, the
FAA has determined that this regulation
is not considered to be m ajor under
Executive Order 12291 or significant
under DOT Regulatory Policies and
Procedures (44 FR 11034; February 26,
1979); and it is further certified under the
criteria of the Regulatory Flexibility A ct
that this rule will not have a significant
econom ic effect on a substantial number
of small entities because few, if any,
Lockheed Model L-1011 or Boeing Model
747 series airplanes are operated by
small entities. A final evaluation has
been prepared for this regulation and
has been placed in the docket.
List o f Subjects in 14 CFR Part 39

This Amendment becomes effective May
10.1986.
Issued in Seattle, Washington, on March
26.1986.
Wayne J. Barlow,
Acting D irector, N orthw est Mountain Region.
[FR Doc. 86-7208 Filed 4-1-86; 8:45 am]
B ILLIN G CO DE 4 9 1 0 -1 3 -M

Aviation safety, Aircraft.
Adoption o f the Amendment

C.
Special flight permits may be issued in
accordance with FAR 21.197 and 21.199 to
operate airplanes to a base for the
accomplishment of the modification required,
by this AD.
All persons affected by this directive who ]
have not already received these documents j
from the manufacturer may obtain copies
upon request to Boeing Commercial Airplane;
Company, P.O. Box 3707, Seattle, Washington
98124; the L'ockheed-California Company,
P.O. Box 551, Burbank, California 91520; or !
from Service Modification Engineer, RB211 j
Propulsion Systems, Rolls-Royce Limited,
P.O. Box 31, Derby, England. These
documents also may be examined at the
FAA, Northwest Mountain Region, 17900
Pacific Highway South, Seattle, Washington;
or the Los Angeles Aircraft Certification
Office, 4344 Donald Douglas Drive, Long
Beach, California.

*

Accordingly, pursuant to the authority
delegated to me by the Administrator,
the Federal Aviation Administration
amends Section 39.13 of Part 39 of the
Federal Aviation Regulation as follows:

DEPARTMENT OF THE TREASURY

PART 39—[AMENDED]

[T.D. 8073]

1. The authority citation for Part 39
continues to read as follows:
Authority: 49 U.S.C. 1354(a), 1421 and 1423;
49 U.S.C. 106(g) (Revised, Pub. L. 97-449,
January 12,1983); and 14 CFR 11.89.
2. By adding the following new
airworthiness directive:

Internal Revenue Service
26 CFR Part 1

Income, Excise, and Estate and Gift
Taxes; Effective Dates and Other
Issues Arising Under the Employee
Benefit Provisions of the Tax Reform
Act of 1984

a g e n c y : Internal Revenue Service,
Boeing and Lockheed-Califomia Company:
Treasury.
Applies to all Boeing Model 747 series
a c t io n : Correction.
__
airplanes equipped with Rolls-Royce
RB211-524 engines, and all Lockheed
s u m m a r y : This document contains
Model L-1011 series airplanes,
corrections to Treasury Decision 8073,
certificated in any category. To prevent
which w as published in the Federal
loss of throttle control caused by an
unstowed left rear fan cowl door support, • Register on February 4,1986 (51 FR
4312). T.D. 8073 issued temporary
accomplish the following within 12
regulations relating to effective dates
months after the effective date of this
AD, unless already accomplished:
and other issues arising under the
Employee Benefit Provisions of the Tax
A. Modify the fan cowl support strut
stowage mechanism in accordance with
Reform A ct of 1984.
Rolls-Royce Service Bulletin RB211-71-7254,
EFFECTIVE DATE: These corrections are
Revision 1, dated December 7,1984.
effective February 4,1986.
B. Alternate means of compliance which
FOR FURTHER INFORMATION CONTACT:
provides an acceptable level of safety may be
used when approved by the Manager, Seattle
Dale D. Goode of the Legislation and
Aircraft Certification Office, FAA, Northwest
Regulations Division, O ffice of Chief
Mountain Region, for Boeing Model 747
Counsel, Internal Revenue Service, 11»
airplanes; or the Manager, Los Angeles
Constitution Ave., NW„ Washington,
Aircraft Certification Office, FAA, Northwest
DC 20224, telephone: 202-566-3935 (not
Mountain Region, for Lockheed Model L-1011
a toll-free number).
airplanes.

F e d e ra l R e g iste r / Vol. 51, No. 63 / W ednesday, April 2, 1986 / Rules and Regulations
Background
On February 4,1986, the Federal
Register published (51 FR 4312) Treasury
Decision 8073 relating to effective dates
arising under sections 91, 223, and 511561 of the T ax Reform A ct o f 1984. The
regulations were necessary because of
changes to the applicable tax law made
by the T ax Reform A ct of 1984.
Need for Correction
As published, T.D. 8073 contains
typographical errors and misinformation
concerning the appropriate attorneys
(and phone numbers) to be contacted, in
the following locations: page 4313,
second column, in the table, the fifth and
seventh names: page 4313, second
column, in the table, twentieth name
and telephone number; page 4321,
second column, lines 35 and 51; page
4323, third column, lines 55 and 56; page
4325, first column, line 66; page 4329,
first column, line 11; page 4329, first
column lines 36 and 37; page 4329,
second column, line 43; page 4330, first
column, line 50; page 4330, first column,
line 64; page 4332, third column, line 67;
page 4333, first column, line 2.
Correction of Publication

Accordingly, the publication of
Treasury Decision 8073, which was the
subject of FR Doc. 86-2172 (51 FR 4312),
is corrected as follows:
Paragraph 1. In the table, on page
4313, second column, the fifth and
seventh name “Charles M. W atkins” is
removed and “Richard J. W ickersham ”
is added in its place.
Par. 2. In the table, on page 4313,
second column, the twentieth name and
telephone number “John T. Ricotta, (202)
566-3544” ia removed and “Sylvia F.
Hunt, (202) 566-6212” is added in its
place.
§ 1.404(b)-1T

[Am ended]

Paragraph 3. In § 1.404(b )-lT ,
paragraph A - l, on page 4321, second
column, line 35, the word "w ithin” is
removed and the word “with” is added
in its place; also at line 51, the language
“section 419, § 1.419-T and § 1.419A 2T-” is removed, and the language
“section 419, § 1.419-1T and § 1.419A is added in its place.
§ 1.419-i t

[Am ended]

Par. 4. In § 1.419-1T, on page 4323,
third column, paragraph A -3: (c), lines
35
36, the language “attributable to
snch employer for such year or years.
However, an arrangement” is removed
snd the language “attributable to such

employer. However, an arrangement” is
added in its place.

DEPARTMENT OF DEFENSE

Par. 5. In § 1.4 1 9 -IT on page 4325, first
column, paragraph A -6: (b), line 3, the
language “with useful life extending
substantially” is removed and the
language “with a useful life extending
substantially” is added in its place.
Par. 6 . In § 1.419-IT , on page 4329,
first column, paragraph A - l l : (c), line
11, the language “5(T) (or would be so
treated under this” is removed and the
language “5T (or would be so treated
under this” is added in its place.

Department of the Navy

§ 1.419A-1T

[Amended]

Par. 7. In § 1.419A -1T, on page 4329,
first column, paragraph A - l, lines 9 and
10, the language “under paragraph (b) of
Q & A -2 of this regulation, taxable years
of the” is removed and the language
"under paragraph (b) of Q & A -2 of
§ 1.419-lT , taxable years of the” is
added in its place.
§ 1.461(h)-4T

[Amended]

Par. 8. In § ,461(h)-4T, on page 4329,
second column, paragraph A - l, line 20,
the language “section 461(b)(4) and the
econom ic” is removed and the language
“section 461(h)(4) and the econom ic” is
added in its place.
§ 1.463-1T

[Amended]

Par. 9. In § 1 .463-lT , on page 4330,
first column, paragraph (e)(3), last line,
the language “ § 10.2(c)(ii)(B) of this
chapter.” is removed and the language
“section 463(b)(2).” is added in its place.
Par. 10. In § 1 .4 6 3 -lT , on page 4330,
first column, paragraph (f), line 5, the
language “deductions under section
162(a) for a” is removed and the
language “a deduction under section
162(a) for a ” is added in its place.
§ 1.5t2(a)-5T

[Amended]

Par. 11. In § 1.512(a)-5T, on page 4332,
third column, paragraph A -3: (b), second
line from the bottom o f page, the
language “will equal the lesser of two
amounts: (3)” is removed and the
language “will equal the lesser of two
amounts:” is added in its place.
Par. 12. In § 1.512(a)-5T, on page 4333,
first column, paragraph A -3: (b), line 2,
the language “contributions), or (4) the
excess of the” is removed and the
language “contributions); or, the excess
o f the” is added in its place.
James J. McGovern,
D irector, E m ployee Plans and Exem pt
O rganizations Division.
[FR Doc. 86-7273 Filed 4-1-86; 8:45 am)
B ILLIN G CO DE 4 8 3 0 -0 1 -M

11303

32 CFR Part 706
Certifications and Exemptions Under
the International Regulations for
Preventing Collisions at Sea, 1972;
USS Halsey
AGENCY:
a c t io n

:

Department of the Navy, DOD.
Final rule.

: The Department of the Navy
is amending its certifications and
exemptions under the International
Regulations for Preventing Collisions at
Sea, 1972 (72 CQLREGS), to reflect that
the Secretary of the Navy has
determined that U SS HALSEY (CG 23) is
a vessel of the Navy which, due to its
special construction and purpose,
cannot comply fully with 72 COLREGS
without interfering with its special
function as a naval cruiser. The
intended effect of this rule is to warn
mariners in waters where 72 COLREGS
apply.
s u mma r y

EFFECTIVE DATE: M arch 18,1986.
FOR FURTHER INFORMATION CONTACT:

Captain Richard J. McCarthy, JAGC,
U.S. Navy Admiralty Counsel, Office of
the Judge Advocate General, Navy
Department, 200 Stovall Street,
Alexandria, VA 22332-2400 Telephone
number: (202) 325-9744.
SUPPLEMENTARY INFORMATION: Pursuant

to the authority granted in 33 U.S.C.
1605, the Department of the Navy
amends 32 CFR Part 706. This
amendment provides notice that the
Secretary of the Navy has certified that
U SS HALSEY (CG 23) is a vessel of the
Navy which, due to its special
construction and purpose, cannot
comply fully with 72 COLREGS: Annex
I, section 3(a), pertaining to the location
of the forward m asthead light in the
forward quarter of the ship, and Annex
I, section 3(a), pertaining to the
horizontal distance betw een the forward
and aft m asthead lights. Full com pliance
with the above-mentioned 72 COLREGS
provisions would interfere with the
special functions and purposes of the
vessel. The Secretary of the Navy has
also certified that the above-mentioned
lights are located in closest possible
com pliance with the applicable 72
COLREGS requirements.
Moreover, it has been determined, in
accordance with 32 CFR Parts 296 and
701, that publication of this amendment
for public comment prior to adoption is