81 FR 59846 - When Obstructions on Certain Tributaries of the Tennessee River Do Not Require a Section 26a Permit from the Tennessee Valley Authority
TENNESSEE VALLEY AUTHORITY Federal Register Volume 81, Issue 169 (August 31, 2016)
Federal Register Volume 81, Issue 169 (August 31, 2016)
| Page Range | 59846-59849 | |
| FR Document | 2016-20093 |
[Federal Register Volume 81, Number 169 (Wednesday, August 31, 2016)] [Rules and Regulations] [Pages 59846-59849] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-20093] ======================================================================= ----------------------------------------------------------------------- TENNESSEE VALLEY AUTHORITY 18 CFR Part 1304 When Obstructions on Certain Tributaries of the Tennessee River Do Not Require a Section 26a Permit from the Tennessee Valley Authority AGENCY: Tennessee Valley Authority. ACTION: Interpretive Rule. ----------------------------------------------------------------------- SUMMARY: The Tennessee Valley Authority (TVA) is issuing guidance stating that certain structures, while obstructions across, along, or in certain tributaries of the Tennessee River, do not need a Section 26a permit from TVA, because they have an indiscernible effect on navigation, flood control or public lands or reservations. DATES: Effective August 31, 2016. FOR FURTHER INFORMATION CONTACT: Rebecca C. Tolene, Vice President, Natural Resources, Tennessee Valley Authority, Knoxville, Tennessee (865-632-4433). SUPPLEMENTARY INFORMATION: I. Legal Authority This interpretive rule is promulgated under the authority of the TVA Act, as amended, 16 U.S.C. 831-831ee. II. Background Section 26a of the TVA Act requires that TVA's approval be obtained prior to the construction, operation, or maintenance of any dam, appurtenant works, or other obstruction affecting navigation, flood control, or public lands or reservations across, along, or in the Tennessee River or any of its tributaries. 16 U.S.C. 831y-1 (2012). TVA's rules governing such approval are codified at 18 CFR part 1304. The rules include a permitting process whereby applicants may request from TVA a permit for various structures such as boat docks, piers, shoreline stabilization projects, dams, and bridges, all of which qualify as ``obstructions'' under TVA's regulations. An obstruction is generally any man-made physical condition that during its continuance after completion impounds, checks, hinders, restricts, retards, diverts, or otherwise interferes with the movement of water or of objects on or in the water. Over the years, TVA has found that certain obstructions because of their location, the nature of their construction, or both have not discernibly interfered with the operation or management of the TVA reservoir system. In particular, this has occurred at locations across, along, or in certain tributary reaches that are upstream of the control or influence of TVA's reservoir system operations. For the purpose of this rule, these are called upstream tributary reaches. At these locations, certain obstructions have an indiscernible impact on water surface elevations in the reservoir system or the flow or volume of water entering the reservoir system and thereby do not materially interfere with TVA's flood control or navigation responsibilities. Furthermore, at these locations, TVA does not typically own property and therefore construction does not affect or interfere with the management of TVA's property. These obstructions include, but are not limited to, stream bank stabilization, bridges and culverts, stream crossings, fences, launching ramps, boat docks, piers, and certain fills and intakes. For these reasons, TVA has determined that certain obstructions do not require approval pursuant to Section 26a of the TVA Act when located across, along, or in an upstream tributary reach of the Tennessee River. Conversely, based on years of permitting experience, TVA has found that other obstructions across, along, or in upstream tributary reaches do potentially interfere with the management of TVA's reservoir system. These include, but are not limited to, structures such as dams, impoundments, interbasin transfers and certain water intakes. TVA will continue to require approval of these and other obstructions not set forth in Section III of this Interpretive Rule, when located across, along, or in an upstream tributary reach. The Tennessee River has a 41,000-square-mile drainage basin. Thousands of miles of upstream tributary reaches ultimately flow into the Tennessee River, making it impractical to identify each upstream tributary reach in this rule. For the purpose of this rule, upstream tributary reaches do not include the following: (1) The Tennessee River; (2) TVA reservoirs, (TVA reservoirs are listed in Table 1); (3) stream reaches within a TVA reservoir, the 500-year floodplain of the Tennessee River, or both; (4) stream reaches downstream of a TVA dam (these reaches are listed in Table 2); and (5) stream reaches where TVA owns property (whether fee-owned property or other property right, such as a right to flood) in or adjacent to the reach (including property adjacent to a TVA reservoir or downstream of a TVA dam). TVA will continue to review the proposed construction of obstructions located across, along, or in the above-listed five categories of reservoirs and reaches. These reservoirs and stream reaches are controlled or influenced by the operation of TVA's reservoir system. As discussed in more detail below, individual members of the public are encouraged to contact a TVA representative for help in determining whether their location is across, along, or in a reservoir or stream reach in the above-listed five categories or across, along, or in an upstream tributary reach. III. Scope of Interpretive Rule TVA hereby clarifies that, going forward, the construction of the following obstructions across, along, or in an upstream tributary reach of the Tennessee River, does not require a Section 26a permit from TVA: (a) Stream bank, bed, or channel stabilization structures--Natural or man-made obstructions to stabilize and protect banks, beds, or channels of streams or excavated channels (e.g., vegetation, riprap, gabions, fiber rolls, stacked rock, retaining walls, etc.); (b) Stream restoration, enhancement, relocation, or treatment structures--Natural or man-made obstructions for relocating a stream or for restoring or improving the stream's function (e.g., weirs or sills, boulders, wing deflectors, log, brush, rock, trees, fill, etc.); [[Page 59847]] (c) Bridges and culverts including riprap or other stabilization necessary for their construction; (d) Stream crossings--A stabilized area or a structure (culvert, bridge, or fill) constructed across a stream to provide a travel-way for people, livestock, equipment, or vehicles, including riprap or other stabilization necessary for their construction; (e) Fences, playgrounds, picnic tables, benches, grills, and other recreational structures; (f) Launching ramps and marine railways; (g) Buoys; (h) Docks, piers, and other water-use facilities; (i) Decks, gazebos, patios, and other open structures; (j) Enclosed land-based structures; (k) Water intakes with a combined peak withdrawal of less than 50,000 gallons per day (0.08 cubic feet per second) and having a pipe diameter less than 6 inches; (l) Towers, poles, electrical panels, satellite antennas, service lights, signs, and their anchors and foundations; (m) Outfall structures; (n) Underground, submarine, or aerial utility pipes and lines and their support structures, anchors or foundations; (o) Causeways, roads, driveways, and parking lots; (p) Grading and fill not involving the construction of a dam or impoundment. Those considering construction of one or more of the above-listed obstructions across, along, or in an upstream tributary reach as defined in this rule are not required to submit an application or design drawings to TVA for approval of a Section 26a permit. Members of the public are responsible for knowing whether their proposed construction project is located across, along, or in an upstream tributary reach or on TVA property. If your proposed obstruction is located on TVA property, in addition to a Section 26a permit for the obstruction, approval from TVA to use the property may be required. TVA encourages members of the public to seek TVA's help in identifying whether a Section 26a permit or TVA approval to use its property is necessary. For more information or assistance in determining whether your project requires a Section 26a permit, contact TVA at 1-800-882-5263 or visit TVA's Web site at tva.com. Except as it applies to TVA's regulations implementing Section 26a, this interpretive rule is not a substitute for the requirements of any federal, state, or local statute, regulation, ordinance, or code, including, but not limited to, applicable building codes, now in effect or hereafter enacted. This guidance reflects TVA's current judgment on the types of obstructions that either individually or cumulatively do not affect navigation, flood control, or public lands or reservations across, along, or in an upstream tributary reach of the Tennessee River. TVA may refine this guidance, if circumstances warrant, in a future Federal Register notice. This guidance has no effect on whether a permit is required by other federal or state agencies. IV. Definitions Fee-owned property--Real property owned in fee by the United States of America in the custody and control of TVA. Property--Fee-owned property or other property right, such as a right to flood. Property right--Any legal right acquired or reserved by TVA that concerns property, such as a right to flood private property. Reach--A segment of stream between two locations. Tennessee River--The river reach from its mouth at the Ohio River to its beginning at mile 652, at the confluence of the Holston and French Broad Rivers. Tributary--Any watercourse the contents of which, if not obstructed, diverted or consumed, will ultimately flow into the Tennessee River. TVA reservoir--The impoundment created by a TVA dam constructed across the Tennessee River or one of its tributaries (including all streams reaches impounded by the dam). One dam may impound reaches of more than one stream. The impounded stream reaches together form the body of water (i.e., the reservoir) created by the construction of the dam. For example, the construction of Douglas Dam impounded a portion of the French Broad River as well as many other stream reaches, including, but not limited to, portions of Pigeon River, Nolichucky River, Flat Creek, Muddy Creek, and Seahorn Creek. All of the stream reaches impounded by Douglas Dam comprise Douglas Reservoir. TVA reservoir system--The series of interconnected dams and reservoirs, with associated facilities, on the Tennessee River and its tributaries, that, with the adjacent TVA property, are managed by TVA for purposes of navigation, flood control, and power production; and consistent with those purposes, for a wide range of other public benefits. Upstream tributary reach--Stream reaches located upstream of the control or influence of the operation of the TVA reservoir system. Dated: August 17, 2016. Rebecca C. Tolene, Deputy General Counsel and Vice President, Natural Resources. Table 1--TVA Reservoirs ------------------------------------------------------------------------ ------------------------------------------------------------------------ Tennessee River Reservoirs ------------------------------------------------------------------------ Kentucky............................... Pickwick............................... Wilson................................. Wheeler................................ Guntersville........................... Nickajack.............................. Chickamauga............................ Watts Bar.............................. Fort Loudoun........................... ------------------------------------------------------------------------ Tributary Reservoirs ------------------------------------------------------------------------ Apalachia. Bear Creek Projects (Alabama): Beaver Creek (tributary to South Fork Bear Creek. Holston River). Cedar Creek. Blue Ridge. Little Bear Creek. Boone. Upper Bear Creek. Chatuge. Beech River Projects (West Tennessee): Cherokee. Beech. Clear Creek (tributary to Beaver Creek, Cedar. tributary to South Fork Holston Dogwood. River). Doakes Creek (Norris Reservoir). Lost Creek. [[Page 59848]] Douglas. Pine. Fontana. Pin Oak. Fort Patrick Henry. Redbud. Hiwassee. Sycamore. John Sevier Detention Dam (just upstream of Cherokee Reservoir). Melton Hill............................ Nolichucky............................. Normandy............................... Norris................................. Nottely................................ Ocoee No. 1............................ Ocoee No. 2............................ Ocoee No. 3............................ South Holston.......................... Tellico................................ Tims Ford.............................. Watauga................................ Wilbur................................. ------------------------------------------------------------------------ Table 2--Stream Reaches Downstream of TVA dams ------------------------------------------------------------------------ River or stream Reach (mile) Description ------------------------------------------------------------------------ Tennessee River............... 0 to 652......... Mouth to confluence of the Holston and French Broad Rivers. Beaver Creek (tributary to 0 to 22.5........ Mouth to Beaver Creek South Fork Holston River). Dam. Clear Creek (tributary to 0 to 2.8......... Mouth to Clear Creek Beaver Creek tributary to Dam. South Fork Holston River). Clinch River.................. 0 to 79.8........ Mouth to Norris Dam. Duck River.................... 0 to 248.6....... Mouth to Normandy Dam. Elk River (tributary to 0 to 133.3....... Mouth to Tims Ford Tennessee River). Dam. French Broad River............ 0 to 32.3........ Mouth to Douglas Dam. Hiwassee River................ 0 to 121.0....... Mouth to Chatuge Dam. Holston River................. 0 to 142.2....... Mouth to confluence of the North and South Fork Holston Rivers. Little Tennessee River \1\.... 0 to 61.0........ Mouth to Fontana Dam. Nolichucky River.............. 0 to 45.6........ Mouth to Nolichucky Dam. Nottely River................. 0 to 21.0........ Mouth to Nottely Dam. Ocoee River................... 0 to 37.8........ Mouth to the Georgia/ Tennessee State Line. South Fork Holston River...... 0 to 49.8........ Mouth to South Holston Dam. Toccoa River.................. 0 to 53.0........ The Georgia/Tennessee State Line to Blue Ridge Dam. Watauga River................. 0 to 36.7........ Mouth to Watauga Dam. Bear Creek Projects (Alabama): ................. ..................... Bear Creek................ 0 to 114.7....... Mouth to Upper Bear Creek Dam. Cedar Creek............... 0 to 23.1........ Mouth to Cedar Creek Dam. Little Bear Creek......... 0 to 11.6........ Mouth to Little Bear Creek Dam. Beech River Projects (West ................. ..................... Tennessee): Beech River............... 0 to 35.0........ Mouth to Beech Dam. Big Creek................. 0 to 6.7......... Mouth to Dogwood Dam. Browns Creek.............. 0 to 5.1......... Mouth to Pin Oak Dam. Dry Branch................ 0 to 1.1......... Mouth to Sycamore Dam. Dry Creek................. 0 to 1.0......... Mouth to Redbud Dam. Haley Creek............... 0 to 4.0......... Mouth to Cedar Dam. Lost Creek................ 0 to 1.3......... Mouth to Lost Creek Dam. Piney Creek............... 0 to 4.8......... Mouth to Pine Dam. ------------------------------------------------------------------------ \1\ Brookfield Smoky Mountain Hydro manages Little Tennessee River Miles 33.6 to 59.1. [[Page 59849]] [FR Doc. 2016-20093 Filed 8-30-16; 8:45 am] BILLING CODE 8120-08-P
![59846 Federal Register / Vol. 81, No. 169 / Wednesday, August 31, 2016 / Rules and Regulations
annual fee, and each person excepted II. Background impoundments, interbasin transfers and
from paying an annual fee under Section 26a of the TVA Act requires certain water intakes. TVA will
§ 310.4(b)(1)(iii)(B), will be provided a that TVA’s approval be obtained prior to continue to require approval of these
unique account number that will allow the construction, operation, or and other obstructions not set forth in
that person to access the registry data maintenance of any dam, appurtenant Section III of this Interpretive Rule,
for the selected area codes at any time works, or other obstruction affecting when located across, along, or in an
for the twelve month period beginning navigation, flood control, or public upstream tributary reach.
on the first day of the month in which lands or reservations across, along, or in The Tennessee River has a 41,000-
the person paid the fee (‘‘the annual the Tennessee River or any of its square-mile drainage basin. Thousands
period’’). To obtain access to additional tributaries. 16 U.S.C. 831y–1 (2012). of miles of upstream tributary reaches
area codes of data during the first six TVA’s rules governing such approval ultimately flow into the Tennessee
months of the annual period, each are codified at 18 CFR part 1304. The River, making it impractical to identify
person required to pay the fee under rules include a permitting process each upstream tributary reach in this
paragraph (c) must first pay $61 for each whereby applicants may request from rule. For the purpose of this rule,
additional area code of data not initially TVA a permit for various structures upstream tributary reaches do not
selected. To obtain access to additional such as boat docks, piers, shoreline include the following:
area codes of data during the second six stabilization projects, dams, and (1) The Tennessee River;
months of the annual period, each bridges, all of which qualify as (2) TVA reservoirs, (TVA reservoirs
person required to pay the fee under ‘‘obstructions’’ under TVA’s regulations. are listed in Table 1);
paragraph (c) must first pay $30 for each An obstruction is generally any man- (3) stream reaches within a TVA
additional area code of data not initially made physical condition that during its reservoir, the 500-year floodplain of the
selected. The payment of the additional continuance after completion Tennessee River, or both;
fee will permit the person to access the impounds, checks, hinders, restricts, (4) stream reaches downstream of a
additional area codes of data for the retards, diverts, or otherwise interferes TVA dam (these reaches are listed in
remainder of the annual period. with the movement of water or of Table 2); and
* * * * * objects on or in the water. Over the (5) stream reaches where TVA owns
By direction of the Commission. years, TVA has found that certain property (whether fee-owned property
Donald S. Clark, obstructions because of their location, or other property right, such as a right
the nature of their construction, or both to flood) in or adjacent to the reach
Secretary.
have not discernibly interfered with the (including property adjacent to a TVA
[FR Doc. 2016–20817 Filed 8–30–16; 8:45 am]
operation or management of the TVA reservoir or downstream of a TVA dam).
BILLING CODE 6750–01–P TVA will continue to review the
reservoir system. In particular, this has
occurred at locations across, along, or in proposed construction of obstructions
certain tributary reaches that are located across, along, or in the above-
upstream of the control or influence of listed five categories of reservoirs and
TENNESSEE VALLEY AUTHORITY reaches. These reservoirs and stream
TVA’s reservoir system operations. For
18 CFR Part 1304 the purpose of this rule, these are called reaches are controlled or influenced by
upstream tributary reaches. At these the operation of TVA’s reservoir system.
When Obstructions on Certain locations, certain obstructions have an As discussed in more detail below,
Tributaries of the Tennessee River Do indiscernible impact on water surface individual members of the public are
Not Require a Section 26a Permit from elevations in the reservoir system or the encouraged to contact a TVA
the Tennessee Valley Authority flow or volume of water entering the representative for help in determining
reservoir system and thereby do not whether their location is across, along,
AGENCY: Tennessee Valley Authority. materially interfere with TVA’s flood or in a reservoir or stream reach in the
ACTION: Interpretive Rule. control or navigation responsibilities. above-listed five categories or across,
Furthermore, at these locations, TVA along, or in an upstream tributary reach.
SUMMARY: The Tennessee Valley does not typically own property and III. Scope of Interpretive Rule
Authority (TVA) is issuing guidance therefore construction does not affect or
stating that certain structures, while interfere with the management of TVA’s TVA hereby clarifies that, going
obstructions across, along, or in certain property. These obstructions include, forward, the construction of the
tributaries of the Tennessee River, do but are not limited to, stream bank following obstructions across, along, or
not need a Section 26a permit from stabilization, bridges and culverts, in an upstream tributary reach of the
TVA, because they have an stream crossings, fences, launching Tennessee River, does not require a
indiscernible effect on navigation, flood ramps, boat docks, piers, and certain Section 26a permit from TVA:
control or public lands or reservations. fills and intakes. For these reasons, TVA (a) Stream bank, bed, or channel
DATES: Effective August 31, 2016. has determined that certain obstructions stabilization structures—Natural or
do not require approval pursuant to man-made obstructions to stabilize and
FOR FURTHER INFORMATION CONTACT: protect banks, beds, or channels of
Section 26a of the TVA Act when
Rebecca C. Tolene, Vice President, located across, along, or in an upstream streams or excavated channels (e.g.,
Natural Resources, Tennessee Valley tributary reach of the Tennessee River. vegetation, riprap, gabions, fiber rolls,
Authority, Knoxville, Tennessee (865– Conversely, based on years of stacked rock, retaining walls, etc.);
632–4433). permitting experience, TVA has found (b) Stream restoration, enhancement,
ehiers on DSK5VPTVN1PROD with RULES
SUPPLEMENTARY INFORMATION: that other obstructions across, along, or relocation, or treatment structures—
in upstream tributary reaches do Natural or man-made obstructions for
I. Legal Authority
potentially interfere with the relocating a stream or for restoring or
This interpretive rule is promulgated management of TVA’s reservoir system. improving the stream’s function (e.g.,
under the authority of the TVA Act, as These include, but are not limited to, weirs or sills, boulders, wing deflectors,
amended, 16 U.S.C. 831–831ee. structures such as dams, log, brush, rock, trees, fill, etc.);
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![Federal Register / Vol. 81, No. 169 / Wednesday, August 31, 2016 / Rules and Regulations 59849
[FR Doc. 2016–20093 Filed 8–30–16; 8:45 am] Regulations, the term real property property under sections 856 through
BILLING CODE 8120–08–P means land or improvements thereon, 859. On May 14, 2014, the Treasury
such as buildings or other inherently Department and the IRS published in
permanent structures thereon (including the Federal Register a notice of
DEPARTMENT OF THE TREASURY items which are structural components proposed rulemaking (REG–150760–13
of such buildings or structures). In at 79 FR 27508) (NPRM) to define ‘‘real
Internal Revenue Service addition, the term ‘‘real property’’ property’’ solely for purposes of sections
includes interests in real property. Local 856 through 859 and provisions that
26 CFR Part 1 law definitions will not be controlling reference the definition of real property
for purposes of determining the in section 856 and the regulations
[TD 9784] meaning of the term ‘‘real property’’ as thereunder.
RIN 1545–BM05 used in section 856 and the regulations
Written and electronic comments
thereunder. The term includes, for
Definition of Real Estate Investment responding to the NPRM were received.
example, the wiring in a building,
Trust Real Property plumbing systems, central heating, or The written comments are available for
central air-conditioning machinery, public inspection at http://
AGENCY: Internal Revenue Service (IRS), pipes or ducts, elevators or escalators www.regulations.gov or upon request. A
Treasury. installed in the building, or other items public hearing was held on September
ACTION: Final regulations. which are structural components of a 18, 2014.
building or other permanent structure. After consideration of all the
SUMMARY: This document contains final
The term does not include assets comments, these final regulations adopt
regulations that clarify the definition of
accessory to the operation of a business, the proposed regulations as revised by
real property for purposes of the real
such as machinery, printing press, this Treasury decision.7 The comments
estate investment trust provisions of the
transportation equipment which is not a and revisions are discussed in this
Internal Revenue Code (Code). These
structural component of the building, preamble.
final regulations provide guidance to
office equipment, refrigerators,
real estate investment trusts and their Summary of Comments and
individual air-conditioning units,
shareholders. Explanation of Revisions
grocery counters, furnishings of a motel,
DATES: Effective date: These regulations hotel, or office building, etc., even I. The Definition of Land
are effective on August 31, 2016. though such items may be termed
Applicability date: For dates of fixtures under local law. The proposed regulations defined the
applicability, see § 1.856–10(h). The IRS issued revenue rulings term ‘‘land’’ to include water and air
FOR FURTHER INFORMATION CONTACT: between 1969 and 1975 addressing space superjacent to land and natural
Julanne Allen of the Office of Associate whether certain assets qualify as real products and deposits that are
Chief Counsel (Financial Institutions property for purposes of section 856. unsevered from the land. A commenter
and Products) at (202) 317–6945 (not a Specifically, the published rulings requested clarification that land
toll-free number). address whether assets such as railroad includes water space and air space
SUPPLEMENTARY INFORMATION: properties,1 mobile home units above ground that the taxpayer does not
permanently installed in a planned own. For example, a taxpayer may own
Background community,2 air rights over real a building and purchase air rights
This document contains amendments property,3 interests in mortgage loans superjacent to one or more neighboring
to the Income Tax Regulations (26 CFR secured by total energy systems,4 and buildings to enhance the value of the
part 1) relating to real estate investment mortgage loans secured by microwave building the taxpayer owns, or a
trusts (REITs). Section 856 of the Code transmission property 5 qualify as either taxpayer may purchase air rights in
defines a REIT by setting forth various real property or interests in real anticipation of using those rights to
requirements. One of the requirements property under section 856. After these facilitate the future acquisition or
for a taxpayer to qualify as a REIT is that published rulings were issued, REITs development of property. The Treasury
at the close of each quarter of the invested in various types of assets that Department and the IRS agree that air
taxable year at least 75 percent of the are not directly addressed by the space or water space superjacent to land
value of its total assets is represented by regulations or the published rulings, each qualify as land even if the taxpayer
real estate assets, cash and cash items and some of these REITs received letter owns only the air space or water space
(including receivables), and rulings from the IRS concluding that and does not own an interest in the
Government securities. See section certain of these various assets qualified underlying land. The proposed
856(c)(4). Section 856(c)(5)(B) defines as real property. A letter ruling, regulations stated that superjacent water
real estate assets to include real however, may not be relied upon by and air space qualify as land, and these
property (including interests in real taxpayers other than the taxpayer that final regulations retain the language of
property and interests in mortgages on received the letter ruling 6 and is limited the proposed regulations.
real property). Section 856(c)(5)(C) to its particular facts. The Treasury
defines interests in real property to Department and the IRS recognized the 7 Under section 856(c)(2) and (3), in order for an
include fee ownership and co- need to provide updated published entity to qualify as a REIT, certain prescribed
ownership of ‘‘land or improvements guidance on the definition of real percentages of that entity’s gross income must be
derived from certain types of income (which
thereon.’’ Prior to these final
ehiers on DSK5VPTVN1PROD with RULES
1 Rev. Rul. 69–94 (1969–1 CB 189). include ‘‘rents from real property’’ and ‘‘interest on
regulations, § 1.856–3(d) of the Income 2 Rev. obligations secured by mortgages on real property
Rul. 71–220 (1971–1 CB 210).
Tax Regulations, promulgated in 1962 3 Rev. Rul. 71–286 (1971–2 CB 263).
or on interests in real property’’). The definition of
in TD 6598 (the 1962 Regulations), real property in these final regulations applies for
4 Rev. Rul. 73–425 (1973–2 CB 222).
purposes of section 856(c)(2) and (3), but these final
defined real property for purposes of the 5 Rev. Rul. 75–424 (1975–2 CB 269).
regulations provide neither explicit nor implicit
regulations under sections 856 through 6 Rev. Proc. 2016–1 (2016–1 IRB 1), section 11.02; guidance regarding whether various types of
859. Under § 1.856–3(d) of the 1962 see section 6110(k)(3) of the Code. income are described in section 856(c)(2) and (3).
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Document Created: 2018-02-02 12:15:16
Document Modified: 2018-02-02 12:15:16
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Rules and Regulations | |
| Action | Interpretive Rule. | |
| Dates | Effective August 31, 2016. | |
| Contact | Rebecca C. Tolene, Vice President, Natural Resources, Tennessee Valley Authority, Knoxville, Tennessee (865-632-4433). | |
| FR Citation | 81 FR 59846 |
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