25312
Federal
Register
/
Vol.
68,
No.
91
/
Monday,
May
12,
2003
/
Proposed
Rules
Department
participated
in
their
development.

List
of
Subjects
in
26
CFR
Part
1
Income
taxes,
Reporting
and
record
keeping
requirements.

Proposed
Amendments
to
the
Regulations
Accordingly,
26
CFR
part
1
is
proposed
to
be
amended
as
follows:

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

Authority:
26
U.
S.
C.
7805
*
*
*

Par.
2.
In
§
1.263A
 
7,
paragraph
(
b)(
2)(
ii)
is
revised
to
read
as
follows:

§
1.263A
 
7
Changing
a
method
of
accounting
under
section
263A.

*
*
*
*
*
(
b)
*
*
*
(
2)
*
*
*
(
ii)
Adjustment
required
by
section
481(
a).
In
the
case
of
any
taxpayer
required
or
permitted
to
change
its
method
of
accounting
for
any
taxable
year
under
section
263A
and
the
regulations
thereunder,
the
change
will
be
treated
as
initiated
by
the
taxpayer
for
purposes
of
the
adjustment
required
by
section
481(
a).
The
taxpayer
must
take
the
net
section
481(
a)
adjustment
into
account
over
the
section
481(
a)
adjustment
period
as
determined
under
the
applicable
administrative
procedures
issued
under
§
1.446
 
1(
e)(
3)(
ii)
for
obtaining
the
Commissioner's
consent
to
a
change
in
accounting
method
(
e.
g.,
Revenue
Procedures
97
 
27
and
2002
 
9,
or
successors).
This
paragraph
is
effective
for
taxable
years
ending
on
or
after
the
date
these
regulations
are
published
as
final
regulations
in
the
Federal
Register.
However,
taxpayers
may
rely
on
this
paragraph
for
taxable
years
ending
on
or
after
May
12,
2003,
by
filing,
under
the
applicable
administrative
procedure,
a
Form
3115,
Application
for
Change
in
Accounting
Method,
for
such
a
taxable
year
that
reflects
a
section
481(
a)
adjustment
period
that
is
consistent
with
this
paragraph.
*
*
*
*
*
Par.
3.
Section
1.448
 
1
is
amended
as
follows:
1.
Paragraph
(
g)(
2)(
i)
is
revised.
2.
Paragraphs
(
g)(
3)(
i)
and
(
ii),
and
(
g)(
6)
are
removed.
3.
Paragraphs
(
g)(
3)(
iii)
and
(
iv)
are
renumbered
as
(
g)(
3)(
i)
and
(
ii),
respectively.
4.
Paragraph
(
i)(
1)
is
revised.
5.
Paragraph
(
i)(
5)
is
added.
The
revisions
and
addition
read
as
follows:

§
1.448
 
1
Limitation
on
the
use
of
the
cash
receipts
and
disbursements
method
of
accounting.

*
*
*
*
*
(
g)
*
*
*
(
2)
*
*
*
(
i)
In
general.
Except
as
otherwise
provided
in
paragraphs
(
g)(
2)(
ii)
and
(
g)(
3)
of
this
section,
a
taxpayer
required
by
this
section
to
change
from
the
cash
method
must
take
the
net
section
481(
a)
adjustment
into
account
over
the
section
481(
a)
adjustment
period
as
determined
under
the
applicable
administrative
procedures
issued
under
section
1.446
 
1(
e)(
3)(
ii)
for
obtaining
the
Commissioner's
consent
to
a
change
in
accounting
method
(
e.
g.,
Revenue
Procedures
97
 
27
and
2002
 
9,
or
successors),
provided
the
taxpayer
complies
with
the
provisions
of
paragraph
(
h)(
2)
or
(
h)(
3)
of
this
section
for
its
first
section
448
year.
*
*
*
*
*
(
i)
*
*
*
(
1)
In
general.
Except
as
provided
in
paragraphs
(
i)(
2),
(
3),
(
4),
and
(
5)
of
this
section,
this
section
applies
to
any
taxable
year
beginning
after
December
31,
1986.
*
*
*
*
*
(
5)
Effective
date.
Paragraph
(
g)(
2)(
i)
of
this
section
is
effective
for
taxable
years
ending
on
or
after
the
date
these
regulations
are
published
as
final
regulations
in
the
Federal
Register.
However,
taxpayers
may
rely
on
paragraph
(
g)(
2)(
i)
of
this
section
for
taxable
years
ending
on
or
after
May
12,
2003,
by
filing,
in
the
time
and
manner
otherwise
provided
in
this
section,
a
Form
3115,
Application
for
Change
in
Accounting
Method,
for
such
a
taxable
year
that
reflects
a
section
481(
a)
adjustment
period
that
is
consistent
with
paragraph
(
g)(
2)(
i).

David
A.
Mader,
Assistant
Deputy
Commissioner
of
Internal
Revenue.
[
FR
Doc.
03
 
11765
Filed
5
 
9
 
03;
8:
45
am]

BILLING
CODE
4830
 
01
 
P
ENVIRONMENTAL
PROTECTION
AGENCY
40
CFR
Chapter
I
[
FRL
 
7496
 
5]

Advisory
Committee
for
Regulatory
Negotiation
Concerning
All
Appropriate
Inquiry;
Meeting
AGENCY:
Environmental
Protection
Agency.
ACTION:
Notice;
Meeting
of
Negotiated
Rulemaking
Committee
on
All
Appropriate
Inquiry.

SUMMARY:
The
Environmental
Protection
Agency,
as
required
by
the
Federal
Advisory
Committee
Act
(
Pub.
L.
92
 
463),
is
announcing
the
date
and
location
of
the
next
meeting
of
the
Negotiated
Rulemaking
Committee
on
All
Appropriate
Inquiry.

DATES:
The
next
meeting
of
the
Advisory
Committee
on
Regulatory
Negotiation
for
All
Appropriate
Inquiry
is
scheduled
for
June
10
and
June
11,
2003.

ADDRESSES:
The
meeting
will
take
place
in
Room
1117A
of
the
EPA
East
Building
at
1201
Constitution
Ave.,
NW.,
Washington,
DC.
The
meeting
is
scheduled
to
begin
at
8:
30
and
end
at
4:
30
both
days.
Dates
and
locations
of
subsequent
meetings
will
be
announced
in
later
notices.

FOR
FURTHER
INFORMATION
CONTACT:
Persons
needing
further
information
should
contact
Patricia
Overmeyer
of
EPA's
Office
of
Brownfields
Cleanup
and
Redevelopment,
1200
Pennsylvania
Ave.,
NW.,
Mailcode
5105T,
Washington,
DC
20460,
(
202)
566
 
2774,
or
overmeyer.
patricia@
epa.
gov.

SUPPLEMENTARY
INFORMATION:
The
Federal
Advisory
Committee
meeting
is
for
the
purpose
of
negotiating
the
contents
of
a
proposed
regulation
setting
federal
standards
and
practices
for
conducting
all
appropriate
inquiry.
Under
the
Small
Business
Liability
Relief
and
Brownfields
Revitalization
Act,
EPA
is
required
to
develop
standards
and
practices
for
carrying
out
all
appropriate
inquiry.
The
meeting
will
commence
with
a
presentation
on
current
public
and
privately­
developed
practices
for
conducting
environmental
site
assessments.
After
the
presentation,
the
Committee
will
begin
substantive
deliberations
on
the
content
of
the
proposed
rule.
Discussions
and
deliberations
will
center
on
the
criteria
established
by
Congress
in
the
Small
Business
Liability
Relief
and
Brownfields
Revitalization
Act
and
that
are
to
be
included
in
the
proposed
rulemaking.

All
meetings
of
the
Negotiated
Rulemaking
Committee
are
open
to
the
public.
There
is
no
requirement
for
advance
registration
for
members
of
the
public
who
wish
to
attend
and
observe
the
meeting.
Opportunity
for
the
general
public
to
address
the
Committee
will
be
provided
at
the
end
of
the
Committee
meeting
agenda
on
each
of
the
two
days.

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Federal
Register
/
Vol.
68,
No.
91
/
Monday,
May
12,
2003
/
Proposed
Rules
Dated:
May
5,
2003.
Thomas
P.
Dunne,
Associate
Assistant
Administrator,
EPA
Office
of
Solid
Waste
and
Emergency
Response.
[
FR
Doc.
03
 
11755
Filed
5
 
9
 
03;
8:
45
am]

BILLING
CODE
6560
 
50
 
P
ENVIRONMENTAL
PROTECTION
AGENCY
40
CFR
Part
62
[
MS
 
200326b;
FRL
 
7497
 
2]

Approval
and
Promulgation
of
State
Plan
for
Designated
Facilities
and
Pollutants:
Mississippi
AGENCY:
Environmental
Protection
Agency
(
EPA).
ACTION:
Proposed
rule.

SUMMARY:
EPA
proposes
to
approve
the
section
111(
d)/
129
State
Plan
submitted
by
the
Mississippi
Department
of
Environmental
Quality
(
MDEQ)
for
the
State
of
Mississippi
on
August
29,
2002,
for
implementing
and
enforcing
the
Emissions
Guidelines
applicable
to
existing
Commercial
and
Industrial
Solid
Waste
Incinerators.
The
Plan
was
submitted
by
MDEQ
to
satisfy
Federal
Clean
Air
Act
requirements.
In
the
final
rules
section
of
this
Federal
Register,
the
EPA
is
approving
the
Mississippi
State
Plan
as
a
direct
final
rule
without
prior
proposal
because
the
Agency
views
this
as
a
noncontroversial
plan
and
anticipates
no
adverse
comments.
A
detailed
rationale
for
the
approval
is
set
forth
in
the
direct
final
rule.
If
no
adverse
comments
are
received
in
response
to
the
direct
final
rule,
no
further
activity
is
contemplated
in
relation
to
this
proposed
rule.
If
EPA
receives
adverse
comments,
the
direct
final
rule
will
be
withdrawn
and
all
public
comments
received
will
be
addressed
in
a
subsequent
final
rule
based
on
this
proposed
rule.
The
EPA
will
not
institute
a
second
comment
period
on
this
rule.
Any
parties
interested
in
commenting
on
this
rule
should
do
so
at
this
time.
DATES:
Comments
must
be
received
in
writing
by
June
11,
2003.
ADDRESSES:
All
comments
should
be
addressed
to:
Joydeb
Majumder,
EPA
Region
4,
Air
Toxics
and
Monitoring
Branch,
61
Forsyth
Street,
SW,
Atlanta,
Georgia
30303
 
3104.
Copies
of
materials
submitted
to
EPA
may
be
examined
during
normal
business
hours
at
the
above
listed
Region
4
location.
The
interested
person
wanting
to
examine
this
document
should
make
an
appointment
with
the
office
at
least
24
hours
in
advance.
FOR
FURTHER
INFORMATION
CONTACT:
Joydeb
Majumder
at
(
404)
562
 
9121
or
Heidi
LeSane
at
(
404)
562
 
9035.

SUPPLEMENTARY
INFORMATION:
For
additional
information
see
the
direct
final
rule
which
is
published
in
the
rules
section
of
this
Federal
Register.

Dated:
April
30,
2003.
J.
I.
Palmer,
Jr.,
Regional
Administrator,
Region
4.
[
FR
Doc.
03
 
11752
Filed
5
 
9
 
03;
8:
45
am]

BILLING
CODE
6560
 
50
 
P
FEDERAL
COMMUNICATIONS
COMMISSION
47
CFR
Part
64
[
CC
Docket
No.
94
 
129;
FCC
03
 
42]

Implementation
of
the
Subscriber
Carrier
Selection
Changes
Provisions
of
the
Telecommunications
Act
of
1996,
Policies
and
Rules
Concerning
Unauthorized
Changes
of
Consumers'
Long
Distance
Carriers;
Correction
AGENCY:
Federal
Communications
Commission.

ACTION:
Proposed
rule;
correction.

SUMMARY:
This
document
corrects
the
SUPPLEMENTARY
INFORMATION
section
to
the
proposed
rule
published
in
the
Federal
Register
of
April
18,
2003,
regarding
Unauthorized
Changes
of
Consumers'
Long
Distance
Carriers.
This
correction
revises
the
figures
initially
given
in
the
SUPPLEMENTARY
INFORMATION
section.

FOR
FURTHER
INFORMATION
CONTACT:
Nancy
Stevenson,
202
 
418
 
7039.

Correction
In
the
proposed
rule
FR
Doc.
03
 
9119,
beginning
on
page
19176,
in
the
issue
of
April
18,
2003,
make
the
following
corrections,
in
the
SUPPLEMENTARY
INFORMATION
section.
On
page
19177
in
the
second
column,
the
first
full
paragraph,
correct
the
following:
Number
of
Respondents:
28,414.
Estimated
Time
Per
Response:
3.9
hours.
Frequency
of
Response:
On
occasion
and
biennial
reporting
requirements.
Total
annual
Burden:
111,076
hours.
Total
Annual
Costs:
None.

Federal
Communications
Commission.
William
F.
Caton,
Deputy
Secretary.
[
FR
Doc.
03
 
11724
Filed
5
 
9
 
03;
8:
45
am]

BILLING
CODE
6712
 
01
 
P
DEPARTMENT
OF
DEFENSE
48
CFR
Part
245
Defense
Federal
Acquisition
Regulation
Supplement;
Government
Property/
Unique
Identification/
Item
Marking
AGENCY:
Department
of
Defense
(
DoD).
ACTION:
Advance
notice
of
proposed
rulemaking
and
notice
of
public
meeting.

SUMMARY:
DoD
is
soliciting
comments
from
both
government
and
industry
regarding
potential
changes
to
Defense
Federal
Acquisition
Regulation
Supplement
(
DFARS)
policy
on
government
property
in
the
possession
of
contractors.
These
changes
relate
to
item
marking
and
valuing
(
providing
cost
information)
for
tangible
items
(
i.
e.,
contractor
acquired
property
and
tangible
item
deliverables).
DoD
will
hold
a
public
meeting
to
discuss
the
potential
changes
and
to
hear
the
views
of
interested
parties.
DATES:
Public
Meeting:
The
public
meeting
will
be
held
at
the
address
shown
below
on
May
28,
2003,
from
8:
30
a.
m.
to
4
p.
m.,
local
time.
Submission
of
Names
of
Expected
Attendees:
The
names
of
individuals
expected
to
attend
the
public
meeting
should
be
provided
to
the
point
of
contact
shown
below
no
later
than
May
21,
2003.
Submission
of
Comments:
Written
comments
on
the
potential
DFARS
changes
should
be
submitted
to
the
address
shown
below
no
later
than
June
9,
2003.
ADDRESSES:
Public
Meeting:
The
public
meeting
will
be
held
at
Logistics
Management
Institute
(
LMI),
2000
Corporate
Ridge,
McClean,
VA
22102
 
7805;
telephone
(
703)
917
 
9800.
Directions
to
LMI
can
be
obtained
at
http://
www.
lmi.
org.
Submission
of
Names
of
Expected
Attendees:
The
names
of
individuals
expected
to
attend
the
public
meeting
should
be
provided
to
Ms.
Claudia
Low,
by
telephone
at
(
703)
917
 
7264;
by
FAX
at
(
703)
917
 
7066;
by
e­
mail
at
clow@
lmi.
org;
or
by
mail
at
Logistics
Management
Institute,
2000
Corporate
Ridge,
McClean,
VA
22102
 
7805.
Walkin
attendance
will
be
accommodated.
However,
pre­
registration
is
preferred.
The
LMI
general
phone
number
is
(
703)
917
 
7800.
Submission
of
Comments:
Interested
parties
should
submit
written
comments
to
Mr.
Michael
Canales,
by
mail
at
OUSD(
AT&
L)
DPAP(
P),
3060
Defense
Pentagon,
Washington,
DC
20301
 
3060;

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