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Federal Register / Vol. 86, No. 115 / Thursday, June 17, 2021 / Rules and Regulations
1.263A4

Amended
1.4606

Par. 3. Section 1.263A4 is amended by:
1. Removing the language a4
from the first sentence of paragraph a1 and adding a5 in its place, 2. Adding the language a3 to the first sentence of paragraph a4, after the language a2,, 3. Removing the language a4
from paragraph a5iii and adding a5 in its place, and 4. Removing the last sentence of paragraph a5iii Example 1.
Par. 4. Section 1.263A15 is amended by adding paragraph a5 to read as follows:
1.263A15 Effective dates, transitional rules, and anti-abuse rule.

DEPARTMENT OF THE TREASURY

a
5 The last sentence of each of 1.263A8a1 and 1.263A9e2
apply to taxable years beginning on or after January 5, 2021. However, for a taxable year beginning after December 31, 2017, and before January 5, 2021, a taxpayer may apply the last sentence of each of 1.263A8a1 and 1.263A
9e2, provided that the taxpayer follows all the applicable rules contained in the regulations under section 263A for such taxable year and all subsequent taxable years.

Alcohol and Tobacco Tax and Trade Bureau

1.4482

Amended
Par. 5. Section 1.4482 is amended by removing the language g3 from the sixth sentence of paragraph g1 and adding g in its place.
Par. 6. Section 1.4600 is amended by revising the entry for 1.4603b3 and adding entry b3iii to read as follows:

1.4600 Outline of regulations under section 460.

1.4603 Long-term construction contracts.

b
3 Gross receipts test.

iii Method of accounting.

1.4603
lotter on DSK11XQN23PROD with RULES1

Look-back method.

Par. 7. Section 1.4603 is amended by removing the language Example from the heading of paragraph b3iiD
and adding Examples in its place.
Par. 8. Section 1.4606 is amended by revising the second sentence of paragraph c3vi to read as follows:

VerDate Sep<11>2014

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Crystal Pemberton, Senior Federal Register Liaison, Legal Processing Division, Associate Chief Counsel, Procedure and Administration.
FR Doc. 202112550 Filed 61621; 8:45 am BILLING CODE 483001P

27 CFR Part 9
Docket No. TTB20200004; T.D. TTB167;
Ref: Notice No. 189
RIN 1513AC57

Establishment of the White Bluffs Viticultural Area Alcohol and Tobacco Tax and Trade Bureau, Treasury.
ACTION: Final rule; Treasury decision.
AGENCY:

The Alcohol and Tobacco Tax and Trade Bureau TTB establishes the 93,738-acre White Bluffs viticultural area in Franklin County, Washington.
The White Bluffs viticultural area is located entirely within the existing Columbia Valley viticultural area. TTB
designates viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase.
DATES: This final rule is effective July 19, 2021.
FOR FURTHER INFORMATION CONTACT:
Karen A. Thornton, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, 1310 G Street NW, Box 12, Washington, DC 20005;
phone 2024531039, ext. 175.
SUPPLEMENTARY INFORMATION:
SUMMARY:

Background on Viticultural Areas
Amended

c
3
vi Thus, the taxes, if any, imposed under sections 55 and 59A
relating to alternative and base erosion minimum tax, respectively must be taken into account.

TTB Authority Section 105e of the Federal Alcohol Administration Act FAA Act, 27
U.S.C. 205e, authorizes the Secretary of the Treasury to prescribe regulations for the labeling of wine, distilled spirits, and malt beverages. The FAA Act provides that these regulations should, among other things, prohibit consumer
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deception and the use of misleading statements on labels and ensure that labels provide the consumer with adequate information as to the identity and quality of the product. The Alcohol and Tobacco Tax and Trade Bureau TTB administers the FAA Act pursuant to section 1111d of the Homeland Security Act of 2002, codified at 6 U.S.C. 531d. The Secretary has delegated the functions and duties in the administration and enforcement of these provisions to the TTB Administrator through Treasury Order 12001, dated December 10, 2013
superseding Treasury Order 12001, dated January 24, 2003.
Part 4 of the TTB regulations 27 CFR
part 4 authorizes TTB to establish definitive viticultural areas and regulate the use of their names as appellations of origin on wine labels and in wine advertisements. Part 9 of the TTB
regulations 27 CFR part 9 sets forth standards for the preparation and submission to TTB of petitions for the establishment or modification of American viticultural areas AVAs and lists the approved AVAs.
Definition Section 4.25e1i of the TTB
regulations 27 CFR 4.25e1i defines a viticultural area for American wine as a delimited grape-growing region having distinguishing features, as described in part 9 of the regulations, and a name and a delineated boundary, as established in part 9 of the regulations.
These designations allow vintners and consumers to attribute a given quality, reputation, or other characteristic of a wine made from grapes grown in an area to the wines geographic origin. The establishment of AVAs allows vintners to describe more accurately the origin of their wines to consumers and helps consumers to identify wines they may purchase. Establishment of an AVA is neither an approval nor an endorsement by TTB of the wine produced in that area.
Requirements Section 4.25e2 of the TTB
regulations 27 CFR 4.25e2 outlines the procedure for proposing an AVA
and provides that any interested party may petition TTB to establish a grapegrowing region as an AVA. Section 9.12
of the TTB regulations 27 CFR 9.12
prescribes standards for petitions for the establishment or modification of AVAs.
Petitions to establish an AVA must include the following:
Evidence that the area within the proposed AVA boundary is nationally or locally known by the AVA name specified in the petition;

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