80_FR_46050 80 FR 45902 - Airworthiness Directives; DASSAULT AVIATION Airplanes

80 FR 45902 - Airworthiness Directives; DASSAULT AVIATION Airplanes

DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration

Federal Register Volume 80, Issue 148 (August 3, 2015)

Page Range45902-45905
FR Document2015-18689

We propose to supersede Airworthiness Directive (AD) 2002-23- 20, for certain Dassault Aviation Model FALCON 900EX and MYSTERE-FALCON 900 airplanes. AD 2002-23-20 currently requires repetitive operational tests of the flap asymmetry detection system to verify proper functioning, and repair if necessary; repetitive replacement of the inboard flap jackscrews with new or reconditioned jackscrews; and repetitive measurement of the screw/nut play of the jackscrews on the inboard and outboard flaps to detect discrepancies, and corrective action if necessary. AD 2002-23-20 currently requires a revision of the airplane flight manual. Since we issued AD 2002-23-20, the maintenance manual has been revised. This proposed AD would require revising the maintenance or inspection program, as applicable, to include the maintenance tasks and airworthiness limitations specified in the Airworthiness Limitations section of the airplane maintenance manual. This proposed AD also removes the Model FALCON 900EX airplanes from the applicability of the existing AD. We are proposing this AD to prevent reduced structural integrity of the airplane.

Federal Register, Volume 80 Issue 148 (Monday, August 3, 2015)
[Federal Register Volume 80, Number 148 (Monday, August 3, 2015)]
[Proposed Rules]
[Pages 45902-45905]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-18689]


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DEPARTMENT OF TRANSPORTATION

Federal Aviation Administration

14 CFR Part 39

[Docket No. FAA-2015-2967; Directorate Identifier 2014-NM-072-AD]
RIN 2120-AA64


Airworthiness Directives; DASSAULT AVIATION Airplanes

AGENCY: Federal Aviation Administration (FAA), DOT.

ACTION: Notice of proposed rulemaking (NPRM).

-----------------------------------------------------------------------

SUMMARY: We propose to supersede Airworthiness Directive (AD) 2002-23-
20, for certain Dassault Aviation Model FALCON 900EX and MYSTERE-FALCON 
900 airplanes. AD 2002-23-20 currently requires repetitive operational 
tests of the flap asymmetry detection system to verify proper 
functioning, and repair if necessary; repetitive replacement of the 
inboard flap jackscrews with new or reconditioned jackscrews; and 
repetitive measurement of the screw/nut play of the jackscrews on the 
inboard and outboard flaps to detect discrepancies, and corrective 
action if necessary. AD 2002-23-20 currently requires a revision of the 
airplane flight manual. Since we issued AD 2002-23-20, the maintenance 
manual has been revised. This proposed AD would require revising the 
maintenance or inspection program, as applicable, to include the 
maintenance tasks and airworthiness limitations specified in the 
Airworthiness Limitations section of the airplane maintenance manual. 
This proposed AD also removes the Model FALCON 900EX airplanes from the 
applicability of the existing AD. We are proposing this AD to prevent 
reduced structural integrity of the airplane.

DATES: We must receive comments on this proposed AD by September 17, 
2015.

ADDRESSES: You may send comments by any of the following methods:
     Federal eRulemaking Portal: Go to http://www.regulations.gov. Follow the instructions for submitting comments.
     Fax: 202-493-2251.
     Mail: U.S. Department of Transportation, Docket 
Operations, M-

[[Page 45903]]

30, West Building Ground Floor, Room W12-140, 1200 New Jersey Avenue 
SE., Washington, DC 20590.
     Hand Delivery: U.S. Department of Transportation, Docket 
Operations, M-30, West Building Ground Floor, Room W12-140, 1200 New 
Jersey Avenue SE., Washington, DC, between 9 a.m. and 5 p.m., Monday 
through Friday, except Federal holidays.
    For service information identified in this proposed AD, contact 
Dassault Falcon Jet, P.O. Box 2000, South Hackensack, NJ 07606; 
telephone 201-440-6700; Internet http://www.dassaultfalcon.com. You may 
view this referenced service information at the FAA, Transport Airplane 
Directorate, 1601 Lind Avenue SW., Renton, WA. For information on the 
availability of this material at the FAA, call 425-227-1221.

Examining the AD Docket

    You may examine the AD docket on the Internet at http://www.regulations.gov by searching for and locating Docket No. FAA-2015-
2967; or in person at the Docket Management Facility between 9 a.m. and 
5 p.m., Monday through Friday, except Federal holidays. The AD docket 
contains this proposed AD, the regulatory evaluation, any comments 
received, and other information. The street address for the Docket 
Operations office (telephone 800-647-5527) is in the ADDRESSES section. 
Comments will be available in the AD docket shortly after receipt.

FOR FURTHER INFORMATION CONTACT: Tom Rodriguez, Aerospace Engineer, 
International Branch, ANM-116, Transport Airplane Directorate, FAA, 
1601 Lind Avenue SW., Renton, WA 98057-3356; telephone 425-227-1137; 
fax 425-227-1149.

SUPPLEMENTARY INFORMATION:

Comments Invited

    We invite you to send any written relevant data, views, or 
arguments about this proposed AD. Send your comments to an address 
listed under the ADDRESSES section. Include ``Docket No. FAA-2015-2967; 
Directorate Identifier 2014-NM-072-AD'' at the beginning of your 
comments. We specifically invite comments on the overall regulatory, 
economic, environmental, and energy aspects of this proposed AD. We 
will consider all comments received by the closing date and may amend 
this proposed AD based on those comments.
    We will post all comments we receive, without change, to http://www.regulations.gov, including any personal information you provide. We 
will also post a report summarizing each substantive verbal contact we 
receive about this proposed AD.

Discussion

    On January 3, 2003, we issued AD 2002-23-20, Amendment 39-12964 (67 
FR 71098, November 29, 2002); corrected May 4, 2010 (75 FR 23579). AD 
2002-23-20 requires actions intended to address an unsafe condition on 
certain Dassault Aviation Model FALCON 900EX and MYSTERE-FALCON 900 
airplanes.
    Since we issued AD 2002-23-20, Amendment 39-12964 (67 FR 71098, 
November 29, 2002); corrected May 4, 2010 (75 FR 23579), the 
maintenance manual has been revised. In addition, we are removing the 
Model 900EX airplanes from the applicability of the existing AD and 
those airplanes are addressed through a separate AD action (AD 2014-16-
26, Amendment 39-17950 (79 FR 51077, August 27, 2014)).
    The European Aviation Safety Agency (EASA), which is the Technical 
Agent for the Member States of the European Union, has issued EASA 
Airworthiness Directive 2013-0053, dated March 4, 2013 (referred to 
after this as the Mandatory Continuing Airworthiness Information, or 
``the MCAI''), to correct an unsafe condition for all MYSTERE-FALCON 
900 series airplanes. The MCAI states:

    The airworthiness limitations and maintenance requirements for 
the Myst[egrave]re-Falcon 900 type design are included in Aircraft 
Maintenance Manual (AMM) chapter 5-40 and are approved by the 
European Aviation Safety Agency (EASA). EASA issued AD 2008-
0221[http://ad.easa.europa.eu/blob/easa_ad_2008_0221_Corrected.pdf/AD_2008-0221_1] to require accomplishment of the maintenance tasks, 
and implementation of the airworthiness limitations, as specified in 
Dassault Aviation F900 AMM chapter 5-40 referenced DGT 113873 at 
revision 16.
    Since that [EASA] AD was issued, Dassault Aviation issued 
revision 20 of F900 AMM chapter 5-40 which contains new or more 
restrictive maintenance requirements and/or airworthiness 
limitations and introduces, among others, the following changes:

--Tasks renumbering;
--Introduction of a Corrosion Prevention Control Program (CPCP);
--Upgrade of screwjack of flap actuators from the older to the 
latest -3 version;
--Revised Time Between Overhaul for screwjack of flap actuators -3 
version;
--Revised interval for checking the screw/nut play on screwjack of 
flap actuators -3 version;
--Removal of calendar limit for checking the screw/nut play on 
screwjack of external flap actuators -1 and -2 versions;
--Removal of service life limit for screwjack of flap actuators;
--Test of flap asymmetry protection system. Compliance with this 
test is required by [a certain AD ***], but F900 AMM chapter 5-40 at 
revision 20 introduces an extended inspection interval;
--Inspection procedures of fuselage and wings;
--Check of overpressure tightness on pressurization control 
regulating valves. Compliance with this check is required by EASA AD 
2008-0072 [http://ad.easa.europa.eu/blob/easa_ad_2008_0072.pdf/AD_2008-0072_1] [which corresponds to FAA AD 2010-26-05, Amendment 
39-16544 (75 FR 79952, December 21, 2010], but F900 AMM chapter 5-40 
at revision 20 introduces an extended inspection interval;
--Check of overpressure relief valve vacuum supply lines.

    The maintenance tasks and airworthiness limitations, as 
specified in the F900 AMM chapter 5-40, have been identified as 
mandatory actions for continued airworthiness of the F900 type 
design. Failure to comply with AMM chapter 5-40 at revision 20 may 
result in an unsafe condition [reduced structural integrity of the 
airplane].
    For the reasons described above, this [EASA] AD requires the 
implementation of the maintenance tasks and airworthiness 
limitations, as specified in the Dassault Aviation F900 AMM chapter 
5-40 DGT 113873 at revision 20.

You may examine the MCAI in the AD docket on the Internet at http://www.regulations.gov by searching for and locating Docket No. FAA-2015-
2967.

Related Service Information Under 1 CFR Part 51

    We reviewed Chapter 5-40, Airworthiness Limitations, Revision 20, 
dated October 2012, of the Dassault Aviation Falcon 900 Maintenance 
Manual. This service information describes procedures, maintenance 
tasks, and airworthiness limitations specified in the Airworthiness 
Limitations section of the AMM. This service information is reasonably 
available because the interested parties have access to it through 
their normal course of business or by the means identified in the 
ADDRESSES section of this NPRM.

FAA's Determination and Requirements of This Proposed AD

    This product has been approved by the aviation authority of another 
country, and is approved for operation in the United States. Pursuant 
to our bilateral agreement with the State of Design Authority, we have 
been notified of the unsafe condition described in the MCAI and service 
information referenced above. We are proposing this AD because we 
evaluated all pertinent information and determined an unsafe

[[Page 45904]]

condition exists and is likely to exist or develop on other products of 
the same type design.

Costs of Compliance

    We estimate that this proposed AD affects 112 airplanes of U.S. 
registry.
    We estimate that it would take about 1 work-hour per product to 
comply with the basic requirements of this proposed AD. The average 
labor rate is $85 per work-hour. Based on these figures, we estimate 
the cost of this proposed AD on U.S. operators to be $9,520, or $85 per 
product.

Authority for This Rulemaking

    Title 49 of the United States Code specifies the FAA's authority to 
issue rules on aviation safety. Subtitle I, section 106, describes the 
authority of the FAA Administrator. ``Subtitle VII: Aviation 
Programs,'' describes in more detail the scope of the Agency's 
authority.
    We are issuing this rulemaking under the authority described in 
``Subtitle VII, Part A, Subpart III, Section 44701: General 
requirements.'' Under that section, Congress charges the FAA with 
promoting safe flight of civil aircraft in air commerce by prescribing 
regulations for practices, methods, and procedures the Administrator 
finds necessary for safety in air commerce. This regulation is within 
the scope of that authority because it addresses an unsafe condition 
that is likely to exist or develop on products identified in this 
rulemaking action.

Regulatory Findings

    We determined that this proposed AD would not have federalism 
implications under Executive Order 13132. This proposed AD would not 
have a substantial direct effect on the States, on the relationship 
between the national Government and the States, or on the distribution 
of power and responsibilities among the various levels of government.
    For the reasons discussed above, I certify this proposed 
regulation:
    1. Is not a ``significant regulatory action'' under Executive Order 
12866;
    2. Is not a ``significant rule'' under the DOT Regulatory Policies 
and Procedures (44 FR 11034, February 26, 1979);
    3. Will not affect intrastate aviation in Alaska; and
    4. Will not have a significant economic impact, positive or 
negative, on a substantial number of small entities under the criteria 
of the Regulatory Flexibility Act.

List of Subjects in 14 CFR Part 39

    Air transportation, Aircraft, Aviation safety, Incorporation by 
reference, Safety.

The Proposed Amendment

    Accordingly, under the authority delegated to me by the 
Administrator, the FAA proposes to amend 14 CFR part 39 as follows:

PART 39--AIRWORTHINESS DIRECTIVES

0
1. The authority citation for part 39 continues to read as follows:

    Authority:  49 U.S.C. 106(g), 40113, 44701.


Sec.  39.13  [Amended]

0
2. The FAA amends Sec.  39.13 by removing Airworthiness Directive (AD) 
2002-23-20, Amendment 39-12964 (67 FR 71098, November 29, 2002); 
corrected May 4, 2010 (75 FR 23579); and adding the following new AD:

DASSAULT AVIATION: Docket No. FAA-2015-2967; Directorate Identifier 
2014-NM-072-AD.

(a) Comments Due Date

    We must receive comments by September 17, 2015.

(b) Affected ADs

    This AD replaces AD 2002-23-20, Amendment 39-12964 (67 FR 71098, 
November 29, 2002); corrected May 4, 2010 (75 FR 23579). This AD 
also affects AD 2010-26-05, Amendment 39-16544 (75 FR 79952, 
December 21, 2010).

(c) Applicability

    This AD applies to all DASSAULT AVIATION Model MYSTERE-FALCON 
900 airplanes, certificated in any category.

(d) Subject

    Air Transport Association (ATA) of America Code 05, Time Limits/
Maintenance Checks.

(e) Reason

    This AD was prompted by our determination of the need for a 
revision to the airplane airworthiness limitations to introduce a 
corrosion prevention control program, among other changes, to the 
maintenance requirements and airworthiness limitations. We are 
issuing this AD to prevent reduced structural integrity of the 
airplane.

(f) Compliance

    Comply with this AD within the compliance times specified, 
unless already done.

(g) Revision of Maintenance or Inspection Program

    Within 30 days after the effective date of this AD, revise the 
maintenance or inspection program, as applicable, to incorporate the 
information specified in Chapter 5-40, Airworthiness Limitations, 
Revision 20, dated October 2012, of the Dassault Aviation Falcon 900 
Maintenance Manual. The initial compliance time for accomplishing 
the actions specified in Chapter 5-40, Airworthiness Limitations, 
Revision 20, dated October 2012, of the Dassault Aviation Falcon 900 
Maintenance Manual, is within the applicable times specified in the 
maintenance manual or within 30 days after the effective date of 
this AD, whichever occurs later, except as provided by paragraphs 
(g)(1) through (g)(4) of this AD.
    (1) The term ``LDG'' in the ``First Inspection'' column of any 
table in the service information means total airplane landings.
    (2) The term ``FH'' in the ``First Inspection'' column of any 
table in the service information means total flight hours.
    (3) The term ``FC'' in the ``First Inspection'' column of any 
table in the service information means total flight cycles.
    (4) The term ``M'' in the ``First Inspection'' column of any 
table in the service information means months.

(h) Terminating Action

    Accomplishing paragraph (g) of this AD terminates the 
requirements of paragraph (g)(1) of AD 2010-26-05, Amendment 39-
16544 (75 FR 79952, December 21, 2010), for DASSAULT AVIATION Model 
MYSTERE-FALCON 900 airplanes.

(i) No Alternative Actions and Intervals

    After accomplishing the revision required by paragraph (g) of 
this AD, no alternative actions (e.g., inspections) or intervals may 
be used unless the actions or intervals are approved as an 
alternative method of compliance (AMOC) in accordance with the 
procedures specified in paragraph (j)(1) of this AD.

(j) Other FAA AD Provisions

    The following provisions also apply to this AD:
    (1) Alternative Methods of Compliance (AMOCs): The Manager, 
International Branch, ANM-116, Transport Airplane Directorate, FAA, 
has the authority to approve AMOCs for this AD, if requested using 
the procedures found in 14 CFR 39.19. In accordance with 14 CFR 
39.19, send your request to your principal inspector or local Flight 
Standards District Office, as appropriate. If sending information 
directly to the International Branch, send it to ATTN: Tom 
Rodriguez, Aerospace Engineer, International Branch, ANM-116, 
Transport Airplane Directorate, FAA, 1601 Lind Avenue SW., Renton, 
WA 98057-3356; telephone 425-227-1137; fax 425-227-1149. Information 
may be emailed to: 9-ANM-116-AMOC-REQUESTS@faa.gov. Before using any 
approved AMOC, notify your appropriate principal inspector, or 
lacking a principal inspector, the manager of the local flight 
standards district office/certificate holding district office. The 
AMOC approval letter must specifically reference this AD.
    (2) Contacting the Manufacturer: For any requirement in this AD 
to obtain corrective actions from a manufacturer, the action must be 
accomplished using a method approved by the Manager, International 
Branch, ANM-116, Transport Airplane Directorate, FAA; or the 
European Aviation Safety Agency

[[Page 45905]]

(EASA); or Dassault Aviation's EASA Design Organization Approval 
(DOA). If approved by the DOA, the approval must include the DOA-
authorized signature.

(k) Related Information

    (1) Refer to Mandatory Continuing Airworthiness Information 
(MCAI) EASA Airworthiness Directive 2013-0053, dated March 4, 2013, 
for related information. This MCAI may be found in the AD docket on 
the Internet at http://www.regulations.gov by searching for and 
locating Docket No. FAA-2015-2967.
    (2) For service information identified in this AD, contact 
Dassault Falcon Jet, P.O. Box 2000, South Hackensack, NJ 07606; 
telephone 201-440-6700; Internet http://www.dassaultfalcon.com. You 
may view this service information at the FAA, Transport Airplane 
Directorate, 1601 Lind Avenue SW., Renton, WA. For information on 
the availability of this material at the FAA, call 425-227-1221.

    Issued in Renton, Washington, on July 23, 2015.
Victor Wicklund,
Acting Manager, Transport Airplane Directorate, Aircraft Certification 
Service.
[FR Doc. 2015-18689 Filed 7-31-15; 8:45 am]
BILLING CODE 4910-13-P



                                                    45902                   Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules

                                                    PART 39—AIRWORTHINESS                                       (iii) Using Figure 1, Figure 3, and Figure           Issued in Fort Worth, Texas, on July 24,
                                                    DIRECTIVES                                               4 of ASB EC135–22A–015 as reference,                  2015.
                                                                                                             inspect the attachment hardware between the           Lance T. Gant,
                                                    ■ 1. The authority citation for part 39                  SEMA and the yaw actuator control rod to              Acting Directorate Manager, Rotorcraft
                                                    continues to read as follows:                            determine whether any of the washers can be           Directorate, Aircraft Certification Service.
                                                                                                             moved.
                                                        Authority: 49 U.S.C. 106(g), 40113, 44701.              (A) If no washer can be moved, no further          [FR Doc. 2015–18865 Filed 7–31–15; 8:45 am]
                                                                                                             action is needed.                                     BILLING CODE 4910–13–P
                                                    § 39.13   [Amended]                                         (B) If a washer can be moved, replace the
                                                    ■ 2. The FAA amends § 39.13 by                           four screws and install two additional
                                                    removing Airworthiness Directive (AD)                    washers, P/N EN2139–05016, to connect the             DEPARTMENT OF TRANSPORTATION
                                                    2015–12–09, Amendment 39–18184 (80                       SEMA with the control rod. Torque-tighten
                                                    FR 34831, June 18, 2015), and adding                     each screw to 5–6 Nm.                                 Federal Aviation Administration
                                                    the following new AD:                                       (2) Within 50 hours TIS, for Model MBB
                                                                                                             BK117 C–2 helicopters, using Figure 1 of              14 CFR Part 39
                                                    Airbus Helicopters Deutschland GmbH                      Eurocopter Alert Service Bulletin MBB
                                                        (Previously Eurocopter Deutschland                   BK117 C–2–22A–009, Revision 1, dated                  [Docket No. FAA–2015–2967; Directorate
                                                        GmbH) (Airbus Helicopters): Docket No.               August 3, 2009, as reference, inspect the             Identifier 2014–NM–072–AD]
                                                        FAA–2014–0577; Directorate Identifier                attachment hardware between the Yaw-
                                                        2013–SW–042–AD.                                                                                            RIN 2120–AA64
                                                                                                             SEMA and the Yaw-SEMA control rod to
                                                    (a) Applicability                                        determine whether any of the washers can be
                                                                                                                                                                   Airworthiness Directives; DASSAULT
                                                                                                             moved.
                                                      This AD applies to Airbus Helicopters                     (i) If no washer can be moved, no further          AVIATION Airplanes
                                                    Model EC135P1, EC135T1, EC135P2,                         action is needed.
                                                    EC135T2, EC135P2+, EC135T2+, and MBB–                                                                          AGENCY: Federal Aviation
                                                                                                                (ii) If a washer can be moved, replace the         Administration (FAA), DOT.
                                                    BK 117 C–2 helicopters, certificated in any              four screws and install two additional
                                                    category.                                                washers, P/N EN2139–05016, to connect the             ACTION: Notice of proposed rulemaking
                                                    (b) Unsafe Condition                                     SEMA with the control rod. Torque-tighten             (NPRM).
                                                      This AD defines the unsafe condition as                each screw to 5–6 Nm and apply
                                                                                                             polyurethane lacquer onto the attachment              SUMMARY:    We propose to supersede
                                                    loose attachment hardware between the                                                                          Airworthiness Directive (AD) 2002–23–
                                                    Smart Electro Mechanical Actuator (SEMA)                 hardware.
                                                                                                                                                                   20, for certain Dassault Aviation Model
                                                    and a control rod. This condition could result           (f) Affected ADs
                                                    in loss of the control axis and subsequent                                                                     FALCON 900EX and MYSTERE–
                                                                                                                This AD revises AD 2015–12–09,                     FALCON 900 airplanes. AD 2002–23–20
                                                    loss of control of the helicopter.
                                                                                                             Amendment 39–18184 (80 FR 34831, June                 currently requires repetitive operational
                                                    (c) Comments Due Date                                    18, 2015).                                            tests of the flap asymmetry detection
                                                       We must receive comments by August 18,                (g) Credit for Previous Actions                       system to verify proper functioning, and
                                                    2015.                                                                                                          repair if necessary; repetitive
                                                                                                                If you performed the actions in Eurocopter
                                                    (d) Compliance                                           Alert Service Bulletin EC135–22A–015,                 replacement of the inboard flap
                                                      You are responsible for performing each                Revision 0, dated May 13, 2008, or                    jackscrews with new or reconditioned
                                                    action required by this AD within the                    Eurocopter Alert Service Bulletin MBB                 jackscrews; and repetitive measurement
                                                    specified compliance time unless it has                  BK117 C–2–22A–009, Revision 0, May 13,                of the screw/nut play of the jackscrews
                                                    already been accomplished prior to that time.            2008, before the effective date of this AD, you       on the inboard and outboard flaps to
                                                                                                             met the requirements of this AD.                      detect discrepancies, and corrective
                                                    (e) Required Actions
                                                                                                             (h) Alternative Methods of Compliance                 action if necessary. AD 2002–23–20
                                                       (1) Within 50 hours time-in-service (TIS),            (AMOCs)                                               currently requires a revision of the
                                                    for Model EC135P1, EC135T1, EC135P2,
                                                    EC135T2, EC135P2+, and EC135T2+                            (1) The Manager, Regulations and Policy             airplane flight manual. Since we issued
                                                    helicopters, do the following:                           Group, FAA, may approve AMOCs for this                AD 2002–23–20, the maintenance
                                                       (i) Using Figure 1 and Figure 2 of                    AD. Send your proposal to: Matt Wilbanks,             manual has been revised. This proposed
                                                    Eurocopter Alert Service Bulletin EC135–                 Aviation Safety Engineer, Regulations and             AD would require revising the
                                                    22A–015, Revision 1, dated January 28, 2013              Policy Group, Rotorcraft Directorate, FAA,            maintenance or inspection program, as
                                                    (ASB EC135–22A–015) as reference, inspect                10101 Hillwood Pkwy, Fort Worth, TX                   applicable, to include the maintenance
                                                    the attachment hardware between the SEMA                 76177; telephone (817) 222–5110; email 9-
                                                                                                             ASW-FTW-AMOC-Requests@faa.gov.
                                                                                                                                                                   tasks and airworthiness limitations
                                                    and the longitudinal actuator control rod to
                                                                                                               (2) For operations conducted under a 14             specified in the Airworthiness
                                                    determine whether any of the washers can be
                                                    moved.                                                   CFR part 119 operating certificate or under           Limitations section of the airplane
                                                       (A) If no washer can be moved, no further             14 CFR part 91, subpart K, we suggest that            maintenance manual. This proposed AD
                                                    action is needed.                                        you notify your principal inspector, or               also removes the Model FALCON 900EX
                                                       (B) If a washer can be moved, replace the             lacking a principal inspector, the manager of         airplanes from the applicability of the
                                                    four screws and install two additional                   the local flight standards district office or         existing AD. We are proposing this AD
                                                    washers, part number (P/N) EN2139–05016,                 certificate holding district office before            to prevent reduced structural integrity
                                                    to connect the SEMA with the control rod.                operating any aircraft complying with this            of the airplane.
                                                    Torque-tighten each screw to 5–6 Nm.                     AD through an AMOC.
                                                       (ii) Using Figure 1 and Figure 2 of ASB                                                                     DATES: We must receive comments on
                                                                                                             (i) Additional Information                            this proposed AD by September 17,
                                                    EC135–22A–015 as reference, inspect the
                                                                                                                The subject of this AD is addressed in the         2015.
mstockstill on DSK4VPTVN1PROD with PROPOSALS




                                                    attachment hardware between the SEMA and
                                                    the lateral actuator control rod to determine            European Aviation Safety Agency (EASA) AD             ADDRESSES: You may send comments by
                                                    whether any of the washers can be moved.                 No. 2013–0176, dated August 7, 2013. You
                                                                                                             may view the EASA AD on the Internet at
                                                                                                                                                                   any of the following methods:
                                                       (A) If no washer can be moved, no further
                                                    action is needed.                                        http://www.regulations.gov in Docket No.                • Federal eRulemaking Portal: Go to
                                                       (B) If a washer can be moved, replace the             FAA–2014–0577.                                        http://www.regulations.gov. Follow the
                                                    four screws and install two additional                                                                         instructions for submitting comments.
                                                    washers, P/N EN2139–05016, to connect the                (j) Subject                                             • Fax: 202–493–2251.
                                                    SEMA with the control rod. Torque-tighten                   Joint Aircraft Service Component (JASC)              • Mail: U.S. Department of
                                                    each screw to 5–6 Nm.                                    Code: 2213, Flight Controller                         Transportation, Docket Operations, M–


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                                                                            Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules                                               45903

                                                    30, West Building Ground Floor, Room                     will also post a report summarizing each              —Test of flap asymmetry protection system.
                                                    W12–140, 1200 New Jersey Avenue SE.,                     substantive verbal contact we receive                    Compliance with this test is required by [a
                                                    Washington, DC 20590.                                    about this proposed AD.                                  certain AD ***], but F900 AMM chapter 5–
                                                                                                                                                                      40 at revision 20 introduces an extended
                                                       • Hand Delivery: U.S. Department of                                                                            inspection interval;
                                                                                                             Discussion
                                                    Transportation, Docket Operations, M–                                                                          —Inspection procedures of fuselage and
                                                    30, West Building Ground Floor, Room                       On January 3, 2003, we issued AD                       wings;
                                                    W12–140, 1200 New Jersey Avenue SE.,                     2002–23–20, Amendment 39–12964 (67                    —Check of overpressure tightness on
                                                    Washington, DC, between 9 a.m. and 5                     FR 71098, November 29, 2002);                            pressurization control regulating valves.
                                                    p.m., Monday through Friday, except                      corrected May 4, 2010 (75 FR 23579).                     Compliance with this check is required by
                                                    Federal holidays.                                        AD 2002–23–20 requires actions                           EASA AD 2008–0072 [http://
                                                                                                             intended to address an unsafe condition                  ad.easa.europa.eu/blob/easa_ad_2008_
                                                       For service information identified in
                                                                                                                                                                      0072.pdf/AD_2008–0072_1] [which
                                                    this proposed AD, contact Dassault                       on certain Dassault Aviation Model                       corresponds to FAA AD 2010–26–05,
                                                    Falcon Jet, P.O. Box 2000, South                         FALCON 900EX and MYSTERE–                                Amendment 39–16544 (75 FR 79952,
                                                    Hackensack, NJ 07606; telephone 201–                     FALCON 900 airplanes.                                    December 21, 2010], but F900 AMM
                                                    440–6700; Internet http://                                 Since we issued AD 2002–23–20,                         chapter 5–40 at revision 20 introduces an
                                                    www.dassaultfalcon.com. You may                          Amendment 39–12964 (67 FR 71098,                         extended inspection interval;
                                                    view this referenced service information                 November 29, 2002); corrected May 4,                  —Check of overpressure relief valve vacuum
                                                    at the FAA, Transport Airplane                           2010 (75 FR 23579), the maintenance                      supply lines.
                                                    Directorate, 1601 Lind Avenue SW.,                       manual has been revised. In addition,                    The maintenance tasks and airworthiness
                                                    Renton, WA. For information on the                       we are removing the Model 900EX                       limitations, as specified in the F900 AMM
                                                                                                                                                                   chapter 5–40, have been identified as
                                                    availability of this material at the FAA,                airplanes from the applicability of the               mandatory actions for continued
                                                    call 425–227–1221.                                       existing AD and those airplanes are                   airworthiness of the F900 type design.
                                                                                                             addressed through a separate AD action                Failure to comply with AMM chapter 5–40
                                                    Examining the AD Docket
                                                                                                             (AD 2014–16–26, Amendment 39–17950                    at revision 20 may result in an unsafe
                                                       You may examine the AD docket on                      (79 FR 51077, August 27, 2014)).                      condition [reduced structural integrity of the
                                                    the Internet at http://                                    The European Aviation Safety Agency                 airplane].
                                                    www.regulations.gov by searching for                     (EASA), which is the Technical Agent                     For the reasons described above, this
                                                    and locating Docket No. FAA–2015–                                                                              [EASA] AD requires the implementation of
                                                                                                             for the Member States of the European
                                                    2967; or in person at the Docket                                                                               the maintenance tasks and airworthiness
                                                                                                             Union, has issued EASA Airworthiness                  limitations, as specified in the Dassault
                                                    Management Facility between 9 a.m.                       Directive 2013–0053, dated March 4,                   Aviation F900 AMM chapter 5–40 DGT
                                                    and 5 p.m., Monday through Friday,                       2013 (referred to after this as the                   113873 at revision 20.
                                                    except Federal holidays. The AD docket                   Mandatory Continuing Airworthiness
                                                    contains this proposed AD, the                                                                                 You may examine the MCAI in the AD
                                                                                                             Information, or ‘‘the MCAI’’), to correct
                                                    regulatory evaluation, any comments                                                                            docket on the Internet at http://
                                                                                                             an unsafe condition for all MYSTERE–
                                                    received, and other information. The                                                                           www.regulations.gov by searching for
                                                                                                             FALCON 900 series airplanes. The
                                                    street address for the Docket Operations                                                                       and locating Docket No. FAA–2015–
                                                                                                             MCAI states:
                                                    office (telephone 800–647–5527) is in                                                                          2967.
                                                                                                                The airworthiness limitations and
                                                    the ADDRESSES section. Comments will                     maintenance requirements for the Mystère-            Related Service Information Under 1
                                                    be available in the AD docket shortly                    Falcon 900 type design are included in                CFR Part 51
                                                    after receipt.                                           Aircraft Maintenance Manual (AMM) chapter               We reviewed Chapter 5–40,
                                                    FOR FURTHER INFORMATION CONTACT: Tom                     5–40 and are approved by the European                 Airworthiness Limitations, Revision 20,
                                                    Rodriguez, Aerospace Engineer,                           Aviation Safety Agency (EASA). EASA
                                                                                                             issued AD 2008–0221[http://
                                                                                                                                                                   dated October 2012, of the Dassault
                                                    International Branch, ANM–116,                                                                                 Aviation Falcon 900 Maintenance
                                                    Transport Airplane Directorate, FAA,                     ad.easa.europa.eu/blob/easa_ad_2008_0221_
                                                                                                             Corrected.pdf/AD_2008–0221_1] to require              Manual. This service information
                                                    1601 Lind Avenue SW., Renton, WA                         accomplishment of the maintenance tasks,              describes procedures, maintenance
                                                    98057–3356; telephone 425–227–1137;                      and implementation of the airworthiness               tasks, and airworthiness limitations
                                                    fax 425–227–1149.                                        limitations, as specified in Dassault Aviation        specified in the Airworthiness
                                                    SUPPLEMENTARY INFORMATION:                               F900 AMM chapter 5–40 referenced DGT                  Limitations section of the AMM. This
                                                                                                             113873 at revision 16.                                service information is reasonably
                                                    Comments Invited                                            Since that [EASA] AD was issued, Dassault          available because the interested parties
                                                      We invite you to send any written                      Aviation issued revision 20 of F900 AMM
                                                                                                             chapter 5–40 which contains new or more
                                                                                                                                                                   have access to it through their normal
                                                    relevant data, views, or arguments about                                                                       course of business or by the means
                                                                                                             restrictive maintenance requirements and/or
                                                    this proposed AD. Send your comments                     airworthiness limitations and introduces,             identified in the ADDRESSES section of
                                                    to an address listed under the                           among others, the following changes:                  this NPRM.
                                                    ADDRESSES section. Include ‘‘Docket No.
                                                                                                             —Tasks renumbering;                                   FAA’s Determination and Requirements
                                                    FAA–2015–2967; Directorate Identifier                    —Introduction of a Corrosion Prevention
                                                    2014–NM–072–AD’’ at the beginning of                                                                           of This Proposed AD
                                                                                                                Control Program (CPCP);
                                                    your comments. We specifically invite                    —Upgrade of screwjack of flap actuators from            This product has been approved by
                                                    comments on the overall regulatory,                         the older to the latest -3 version;                the aviation authority of another
                                                    economic, environmental, and energy                      —Revised Time Between Overhaul for                    country, and is approved for operation
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                                                    aspects of this proposed AD. We will                        screwjack of flap actuators -3 version;            in the United States. Pursuant to our
                                                    consider all comments received by the                    —Revised interval for checking the screw/nut          bilateral agreement with the State of
                                                    closing date and may amend this                             play on screwjack of flap actuators -3             Design Authority, we have been notified
                                                                                                                version;
                                                    proposed AD based on those comments.                     —Removal of calendar limit for checking the
                                                                                                                                                                   of the unsafe condition described in the
                                                      We will post all comments we                              screw/nut play on screwjack of external            MCAI and service information
                                                    receive, without change, to http://                         flap actuators -1 and -2 versions;                 referenced above. We are proposing this
                                                    www.regulations.gov, including any                       —Removal of service life limit for screwjack          AD because we evaluated all pertinent
                                                    personal information you provide. We                        of flap actuators;                                 information and determined an unsafe


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                                                    45904                   Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules

                                                    condition exists and is likely to exist or               List of Subjects in 14 CFR Part 39                     Falcon 900 Maintenance Manual. The initial
                                                    develop on other products of the same                                                                           compliance time for accomplishing the
                                                                                                               Air transportation, Aircraft, Aviation               actions specified in Chapter 5–40,
                                                    type design.                                             safety, Incorporation by reference,                    Airworthiness Limitations, Revision 20,
                                                    Costs of Compliance                                      Safety.                                                dated October 2012, of the Dassault Aviation
                                                                                                                                                                    Falcon 900 Maintenance Manual, is within
                                                       We estimate that this proposed AD                     The Proposed Amendment                                 the applicable times specified in the
                                                    affects 112 airplanes of U.S. registry.                    Accordingly, under the authority                     maintenance manual or within 30 days after
                                                                                                             delegated to me by the Administrator,                  the effective date of this AD, whichever
                                                       We estimate that it would take about                                                                         occurs later, except as provided by
                                                    1 work-hour per product to comply with                   the FAA proposes to amend 14 CFR part
                                                                                                                                                                    paragraphs (g)(1) through (g)(4) of this AD.
                                                    the basic requirements of this proposed                  39 as follows:
                                                                                                                                                                      (1) The term ‘‘LDG’’ in the ‘‘First
                                                    AD. The average labor rate is $85 per                                                                           Inspection’’ column of any table in the
                                                                                                             PART 39—AIRWORTHINESS
                                                    work-hour. Based on these figures, we                                                                           service information means total airplane
                                                                                                             DIRECTIVES                                             landings.
                                                    estimate the cost of this proposed AD on
                                                    U.S. operators to be $9,520, or $85 per                                                                           (2) The term ‘‘FH’’ in the ‘‘First Inspection’’
                                                                                                             ■ 1. The authority citation for part 39                column of any table in the service
                                                    product.                                                 continues to read as follows:                          information means total flight hours.
                                                    Authority for This Rulemaking                                 Authority: 49 U.S.C. 106(g), 40113, 44701.          (3) The term ‘‘FC’’ in the ‘‘First Inspection’’
                                                                                                                                                                    column of any table in the service
                                                       Title 49 of the United States Code                    § 39.13    [Amended]                                   information means total flight cycles.
                                                    specifies the FAA’s authority to issue                   ■ 2. The FAA amends § 39.13 by                           (4) The term ‘‘M’’ in the ‘‘First Inspection’’
                                                    rules on aviation safety. Subtitle I,                    removing Airworthiness Directive (AD)                  column of any table in the service
                                                    section 106, describes the authority of                  2002–23–20, Amendment 39–12964 (67                     information means months.
                                                    the FAA Administrator. ‘‘Subtitle VII:                   FR 71098, November 29, 2002);                          (h) Terminating Action
                                                    Aviation Programs,’’ describes in more                   corrected May 4, 2010 (75 FR 23579);                      Accomplishing paragraph (g) of this AD
                                                    detail the scope of the Agency’s                         and adding the following new AD:                       terminates the requirements of paragraph
                                                    authority.                                               DASSAULT AVIATION: Docket No. FAA–                     (g)(1) of AD 2010–26–05, Amendment 39–
                                                       We are issuing this rulemaking under                     2015–2967; Directorate Identifier 2014–             16544 (75 FR 79952, December 21, 2010), for
                                                    the authority described in ‘‘Subtitle VII,                  NM–072–AD.                                          DASSAULT AVIATION Model MYSTERE–
                                                                                                                                                                    FALCON 900 airplanes.
                                                    Part A, Subpart III, Section 44701:                      (a) Comments Due Date
                                                    General requirements.’’ Under that                                                                              (i) No Alternative Actions and Intervals
                                                                                                               We must receive comments by September
                                                    section, Congress charges the FAA with                   17, 2015.                                                 After accomplishing the revision required
                                                    promoting safe flight of civil aircraft in                                                                      by paragraph (g) of this AD, no alternative
                                                    air commerce by prescribing regulations                  (b) Affected ADs                                       actions (e.g., inspections) or intervals may be
                                                    for practices, methods, and procedures                     This AD replaces AD 2002–23–20,                      used unless the actions or intervals are
                                                    the Administrator finds necessary for                    Amendment 39–12964 (67 FR 71098,                       approved as an alternative method of
                                                                                                             November 29, 2002); corrected May 4, 2010              compliance (AMOC) in accordance with the
                                                    safety in air commerce. This regulation                                                                         procedures specified in paragraph (j)(1) of
                                                    is within the scope of that authority                    (75 FR 23579). This AD also affects AD 2010–
                                                                                                             26–05, Amendment 39–16544 (75 FR 79952,                this AD.
                                                    because it addresses an unsafe condition                 December 21, 2010).
                                                    that is likely to exist or develop on                                                                           (j) Other FAA AD Provisions
                                                    products identified in this rulemaking                   (c) Applicability                                         The following provisions also apply to this
                                                    action.                                                     This AD applies to all DASSAULT                     AD:
                                                                                                             AVIATION Model MYSTERE–FALCON 900                         (1) Alternative Methods of Compliance
                                                    Regulatory Findings                                      airplanes, certificated in any category.               (AMOCs): The Manager, International
                                                                                                                                                                    Branch, ANM–116, Transport Airplane
                                                      We determined that this proposed AD                    (d) Subject                                            Directorate, FAA, has the authority to
                                                    would not have federalism implications                     Air Transport Association (ATA) of                   approve AMOCs for this AD, if requested
                                                    under Executive Order 13132. This                        America Code 05, Time Limits/Maintenance               using the procedures found in 14 CFR 39.19.
                                                    proposed AD would not have a                             Checks.                                                In accordance with 14 CFR 39.19, send your
                                                    substantial direct effect on the States, on                                                                     request to your principal inspector or local
                                                                                                             (e) Reason                                             Flight Standards District Office, as
                                                    the relationship between the national
                                                                                                                This AD was prompted by our                         appropriate. If sending information directly
                                                    Government and the States, or on the                     determination of the need for a revision to            to the International Branch, send it to ATTN:
                                                    distribution of power and                                the airplane airworthiness limitations to              Tom Rodriguez, Aerospace Engineer,
                                                    responsibilities among the various                       introduce a corrosion prevention control               International Branch, ANM–116, Transport
                                                    levels of government.                                    program, among other changes, to the                   Airplane Directorate, FAA, 1601 Lind
                                                      For the reasons discussed above, I                     maintenance requirements and airworthiness             Avenue SW., Renton, WA 98057–3356;
                                                    certify this proposed regulation:                        limitations. We are issuing this AD to prevent         telephone 425–227–1137; fax 425–227–1149.
                                                                                                             reduced structural integrity of the airplane.          Information may be emailed to: 9-ANM-116-
                                                      1. Is not a ‘‘significant regulatory                                                                          AMOC-REQUESTS@faa.gov. Before using
                                                    action’’ under Executive Order 12866;                    (f) Compliance                                         any approved AMOC, notify your appropriate
                                                      2. Is not a ‘‘significant rule’’ under the                Comply with this AD within the                      principal inspector, or lacking a principal
                                                                                                             compliance times specified, unless already             inspector, the manager of the local flight
                                                    DOT Regulatory Policies and Procedures
                                                                                                             done.                                                  standards district office/certificate holding
mstockstill on DSK4VPTVN1PROD with PROPOSALS




                                                    (44 FR 11034, February 26, 1979);                                                                               district office. The AMOC approval letter
                                                      3. Will not affect intrastate aviation in              (g) Revision of Maintenance or Inspection              must specifically reference this AD.
                                                                                                             Program                                                   (2) Contacting the Manufacturer: For any
                                                    Alaska; and
                                                                                                                Within 30 days after the effective date of          requirement in this AD to obtain corrective
                                                      4. Will not have a significant                         this AD, revise the maintenance or inspection          actions from a manufacturer, the action must
                                                    economic impact, positive or negative,                   program, as applicable, to incorporate the             be accomplished using a method approved
                                                    on a substantial number of small entities                information specified in Chapter 5–40,                 by the Manager, International Branch, ANM–
                                                    under the criteria of the Regulatory                     Airworthiness Limitations, Revision 20,                116, Transport Airplane Directorate, FAA; or
                                                    Flexibility Act.                                         dated October 2012, of the Dassault Aviation           the European Aviation Safety Agency



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                                                                             Federal Register / Vol. 80, No. 148 / Monday, August 3, 2015 / Proposed Rules                                            45905

                                                    (EASA); or Dassault Aviation’s EASA Design               7604, Ben Franklin Station, Washington,               items: (1) For publicly traded
                                                    Organization Approval (DOA). If approved by              DC 20044. Submissions may be hand-                    partnerships, any item of income that is
                                                    the DOA, the approval must include the                   delivered Monday through Friday                       an amount subject to withholding as
                                                    DOA-authorized signature.                                between the hours of 8 a.m. and 4 p.m.                defined in § 1.1441–2(a) (excluding
                                                    (k) Related Information                                  to: CC:PA:LPD:PR (REG–109370–10),                     amounts effectively connected with the
                                                       (1) Refer to Mandatory Continuing                     Courier’s Desk, Internal Revenue                      conduct of a trade or business within
                                                    Airworthiness Information (MCAI) EASA                    Service, 1111 Constitution Avenue NW.,                the United States) or a withholdable
                                                    Airworthiness Directive 2013–0053, dated                 Washington, DC, or sent electronically,               payment under § 1.1473–1(a) occurring
                                                    March 4, 2013, for related information. This             via the Federal eRulemaking Portal at                 during a taxable year if, for that taxable
                                                    MCAI may be found in the AD docket on the                http://www.regulations.gov/(IRSREG-                   year, the partners agree to treat all such
                                                    Internet at http://www.regulations.gov by                109370-10).                                           items as extraordinary items, and (2) for
                                                    searching for and locating Docket No. FAA–                                                                     any partnership, deductions for the
                                                                                                             FOR FURTHER INFORMATION CONTACT:
                                                    2015–2967.                                                                                                     transfer of partnership equity in
                                                       (2) For service information identified in             Concerning the proposed regulations,
                                                    this AD, contact Dassault Falcon Jet, P.O. Box           Benjamin H. Weaver, (202) 317–6850;                   connection with the performance of
                                                    2000, South Hackensack, NJ 07606;                        concerning submissions of comments                    services. In addition, these proposed
                                                    telephone 201–440–6700; Internet http://                 and requests for public hearing, Regina               regulations provide guidance under
                                                    www.dassaultfalcon.com. You may view this                Johnson, (202) 317–6901 (not toll free                sections 706(d)(2) and (3).
                                                    service information at the FAA, Transport                numbers).                                             1. Allocable Cash Basis Items
                                                    Airplane Directorate, 1601 Lind Avenue SW.,
                                                    Renton, WA. For information on the                       SUPPLEMENTARY INFORMATION:                               Section 706(d)(2) provides rules for
                                                    availability of this material at the FAA, call           Background                                            certain allocable cash basis items.
                                                    425–227–1221.                                                                                                  Section 706(d)(2)(A) provides that if
                                                                                                                Section 706 of the Internal Revenue                during any taxable year of the
                                                      Issued in Renton, Washington, on July 23,
                                                    2015.
                                                                                                             Code (the Code) generally provides rules              partnership there is a change in any
                                                                                                             for the taxable years of partners and                 partner’s interest in the partnership,
                                                    Victor Wicklund,
                                                                                                             partnerships. Section 72 of the Deficit               then (except to the extent provided in
                                                    Acting Manager, Transport Airplane                       Reduction Act of 1984, Public Law 98–
                                                    Directorate, Aircraft Certification Service.                                                                   regulations) each partner’s distributive
                                                                                                             369 (98 Stat. 494 (1984)) added section               share of any allocable cash basis item
                                                    [FR Doc. 2015–18689 Filed 7–31–15; 8:45 am]
                                                                                                             706(d) to the Code to prevent a partner               shall be determined (i) by assigning the
                                                    BILLING CODE 4910–13–P                                   who acquires an interest in the                       appropriate portion of such item to each
                                                                                                             partnership late in the taxable year from             day in the period to which it is
                                                                                                             deducting partnership expenses                        attributable, and (ii) by allocating the
                                                    DEPARTMENT OF THE TREASURY                               incurred prior to the partner’s entry into            portion assigned to any such day among
                                                                                                             the partnership (retroactive allocations).            the partners in proportion to their
                                                    Internal Revenue Service                                 Section 706(d)(1) provides that, except               interests in the partnership at the close
                                                                                                             as provided in section 706(d)(2) and                  of such day. Section 706(d)(2)(B) defines
                                                    26 CFR Part 1                                            (d)(3), if during any taxable year of the             ‘‘allocable cash basis item’’ as any of the
                                                    [REG–109370–10]                                          partnership there is a change in any                  following items with respect to which
                                                                                                             partner’s interest in the partnership,                the partnership uses the cash receipts
                                                    RIN 1545–BJ34
                                                                                                             each partner’s distributive share of any              and disbursements method of
                                                    Allocable Cash Basis and Tiered                          item of income, gain, loss, deduction, or             accounting (cash method): (i) Interest,
                                                    Partnership Items                                        credit of the partnership for such                    (ii) taxes, (iii) payments for services or
                                                                                                             taxable year shall be determined by the               for the use of property, or (iv) any other
                                                    AGENCY:  Internal Revenue Service (IRS),                 use of any method prescribed by                       item of a kind specified in regulations
                                                    Treasury.                                                regulations which takes into account the              prescribed by the Secretary as being an
                                                    ACTION: Partial withdrawal of notice of                  varying interests of the partners in the              item with respect to which the
                                                    proposed rulemaking and notice of                        partnership during such taxable year.                 application of section 706(d)(2) is
                                                    proposed rulemaking.                                        On April 14, 2009, the Treasury                    appropriate to avoid significant
                                                                                                             Department and the IRS published a                    misstatements of the income of the
                                                    SUMMARY:   This document contains                        notice of proposed rulemaking (REG–                   partners. Section 706(d)(2)(C) further
                                                    proposed regulations regarding the                       144689–04) (the 2009 proposed                         provides that if any portion of any
                                                    determination of a partner’s distributive                regulations) in the Federal Register to               allocable cash basis item is attributable
                                                    share of certain allocable cash basis                    provide guidance under section                        to (i) any period before the beginning of
                                                    items and items attributable to an                       706(d)(1) and to conform the Income                   the taxable year, such portion shall be
                                                    interest in a lower-tier partnership                     Tax Regulations for certain provisions of             assigned under section 706(d)(2)(A)(i) to
                                                    during a partnership taxable year in                     section 1246 of the Taxpayer Relief Act               the first day of the taxable year, or (ii)
                                                    which a partner’s interest changes.                      of 1997, Public Law 105–34 (111 Stat.                 any period after the close of the taxable
                                                    These proposed regulations affect                        788 (1997)) and section 72 of the Deficit             year, such portion shall be assigned
                                                    partnerships and their partners.                         Reduction Act of 1984, Public Law 98–                 under section 706(d)(2)(A)(i) to the last
                                                    DATES: Written or electronic comments                    369 (98 Stat. 494 (1984)). The Treasury               day of the taxable year. Finally, section
                                                    and requests for a public hearing must                   Department and the IRS are publishing                 706(d)(2)(D) provides that if any portion
mstockstill on DSK4VPTVN1PROD with PROPOSALS




                                                    be received by November 2, 2015. As of                   final regulations under section 706(d)(1)             of a deductible cash basis item is
                                                    August 3, 2015, the notice of proposed                   (the final regulations)                               assigned under section 706(d)(2)(C)(i) to
                                                    rulemaking that was published in the                     contemporaneously with these proposed                 the first day of any taxable year, (i) such
                                                    Federal Register on May 24, 2005 (70                     regulations. However, the Treasury                    portion shall be allocated among
                                                    FR 29675), is partially withdrawn.                       Department and the IRS have decided to                persons who are partners in the
                                                    ADDRESSES: Send submissions to:                          propose an amendment to the final                     partnership during the period to which
                                                    CC:PA:LPD:PR (REG–109370–10), Room                       regulations expanding the list of                     such portion is attributable in
                                                    5203, Internal Revenue Service, PO Box                   extraordinary items to include two new                accordance with their varying interests


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Document Created: 2018-02-23 10:51:54
Document Modified: 2018-02-23 10:51:54
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionProposed Rules
ActionNotice of proposed rulemaking (NPRM).
DatesWe must receive comments on this proposed AD by September 17, 2015.
ContactTom Rodriguez, Aerospace Engineer, International Branch, ANM-116, Transport Airplane Directorate, FAA, 1601 Lind Avenue SW., Renton, WA 98057-3356; telephone 425-227-1137; fax 425-227-1149.
FR Citation80 FR 45902 
RIN Number2120-AA64
CFR AssociatedAir Transportation; Aircraft; Aviation Safety; Incorporation by Reference and Safety

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