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Federal Register Highlights – 9/6/13

September 6, 2013

Unpublished, time-sensitive and proposed rules for September 6, 2013:

RULE: We are adopting a new airworthiness directive (AD) for certain Bell Helicopter Textron Canada Inc. (BHT) Model 206A, 206B, and 206L helicopters. This AD requires replacing certain part-numbered engine auto-relight kit control boxes. This AD was prompted by a design review that revealed the control box chipset did not meet the required temperature range requirements, which could cause the control box to malfunction, disabling the engine auto-relight system. The actions of this AD are intended to prevent a disabled auto-relight system, failure of the engine to relight after a flame-out, increased pilot workload during a power loss emergency, and subsequent loss of control of the helicopter. This AD is effective October 11, 2013.

PROPOSED RULE: This document proposes regulations to amend the definition of research and experimental expenditures under section 174 of the Internal Revenue Code (Code). In particular, these proposed regulations provide guidance on the treatment of amounts paid or incurred in connection with the development of tangible property, including pilot models. The regulations will affect taxpayers engaged in research activities. This document also provides notice of a public hearing on these proposed regulations. Written or electronic comments must be received by December 5, 2013. (To submit comments, visit, reference docket number IRS-REG–124148–05.)

PROPOSED RULE: The Department of the Treasury is proposing regulations concerning the investment and use of amounts deposited in the Gulf Coast Restoration Trust Fund, which was established in the Treasury of the United States by the Resources and Ecosystem Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2012 (RESTORE Act). The regulations contain procedures required by the RESTORE Act, and generally describe the responsibilities of Federal and State entities which administer RESTORE Act programs and carry out restoration activities in the Gulf Coast region. Comment due date: November 5, 2013. (To submit comments, visit, reference RIN 1505–AC44.)



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