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Rules and Regulations
Federal Register Vol. 86, No. 115
Thursday, June 17, 2021

This section of the FEDERAL REGISTER
contains regulatory documents having general applicability and legal effect, most of which are keyed to and codified in the Code of Federal Regulations, which is published under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.

DEPARTMENT OF TRANSPORTATION
Federal Aviation Administration 14 CFR Part 111
Docket No.: FAA20200246; Amdt. Nos.
1165, 91363, and 1111A

PART 111 CORRECTED
1. On page 31060, in the second column, in amendment 5, the instruction Effective September 8, 2021, add part 111 to subchapter G to read as follows: is corrected to read Effective August 9, 2021, add part 111
to subchapter G to read as follows:
Issued in Washington, DC, under the authority of 49 U.S.C. 106f, U.S.C.
106f, 106g 44701a, 44703, 44711, 46105, and 46301 on or about June 11, 2021.

Timothy R. Adams, Acting Executive Director, Office of Rulemaking, Federal Aviation Administration.
FR Doc. 202112749 Filed 61621; 8:45 am
RIN 2120AK31

BILLING CODE 491013P

Pilot Records Database; Correction
Background The final regulations TD 9942 that are the subject of this correction are issued under sections 263A, 448, 460, and 471 of the Internal Revenue Code.
Need for Correction As published on January 5, 2021 86
FR 254, the final regulations TD 9942
contain errors that need to be corrected.
In addition, a correction to Example 1
in 1.263A4a5iii is being made to conform to the statutory amendments made to section 263A by section 13102
of Public Law 11597 131 Stat. 2054, commonly referred to as the Tax Cuts and Jobs Act.

Federal Aviation Administration FAA, U.S. Department of Transportation DOT.
ACTION: Final rule; correction.

DEPARTMENT OF THE TREASURY

List of Subjects in 26 CFR Part 1

Internal Revenue Service
Income taxes, Reporting and recordkeeping requirements.

26 CFR Part 1

Correction of Publication
On June 10, 2021, the FAA
published a final rule regarding the use of an electronic Pilot Records Database PRD and implementing statutory requirements to facilitate the sharing of pilot records among air carriers and other operators in an electronic data system managed by the FAA. An error in one of the amendatory instructions resulted in an incorrect effective date.
This document corrects that effective date.

TD 9942

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:

AGENCY:

SUMMARY:

This correction is effective August 9, 2021.

DATES:

FOR FURTHER INFORMATION CONTACT:

lotter on DSK11XQN23PROD with RULES1

concerning all other regulations in this document, Anna Gleysteen, 202 317
7007.
SUPPLEMENTARY INFORMATION:

Christopher Morris, 3500 S MacArthur Blvd, ARB301, Oklahoma City, Oklahoma 73179; telephone 405 954
4646; email christopher.morris@faa.gov.
SUPPLEMENTARY INFORMATION: The final rule, published June 10, 2021, at 86 FR
31006, amends Title 14 of the Code of Federal Regulations 14 CFR by adding new part 111, Pilot Records Database PRD. The amendment adding part 111
was intended to be effective on August 9, 2021, but was erroneously printed with an effective date of September 8, 2021.
Therefore, in FR Doc. 202111424
appearing on page 31006 in the Federal Register of Thursday, June 10, 2021, the following corrections are made:

VerDate Sep<11>2014

17:19 Jun 16, 2021

Jkt 253001

RIN 1545BP53

Small Business Taxpayer Exceptions Under Sections 263A, 448, 460 and 471; Correction Internal Revenue Service IRS, Treasury.
ACTION: Correcting amendments.
AGENCY:

This document contains corrections to the final regulations Treasury Decision 9942, that were published in the Federal Register on Tuesday, January 5, 2021. The final regulations implemented legislative changes that simplify the application of certain tax accounting provisions for eligible businesses with average annual gross receipts that do not exceed $25,000,000, adjusted for inflation.
DATES: These corrections are effective on June 17, 2021. For dates of applicability, see 1.263A1a2i, 1.263A1m6, 1.263A2g4, 1.263A3f2, 1.263A4g2, 1.263A
7a4ii, 1.381c51f, 1.4461c3, 1.4482h, 1.4483h, 1.4601h3, 1.4603d, 1.4604i, 1.4606k, and 1.4711c.
FOR FURTHER INFORMATION CONTACT:
Concerning 1.4601 through 1.4606, Innessa Glazman, 202 3177006;
SUMMARY:

PO 00000

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Fmt 4700

Sfmt 4700

PART 1INCOME TAXES
Paragraph 1. The authority citation for part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805

Par. 2. Section 1.263A0 is amended by adding the entries for 1.263A
1m1 through 5 to read as follows:

1.263A0 Outline of regulations under section 263A.

1.263A1

Uniform Capitalization of Costs

m
1 In general.
2 Mixed service costs; selfconstructed tangible personal property produced on a routine and repetitive basis.
3 Costs allocable to property sold;
indirect costs; licensing and franchise costs.
4 Materials and supplies.
5 Definitions of section 471 costs and additional section 263A costs.

E:FRFM17JNR1.SGM

17JNR1