Federal housing law
Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction (IRS final rule, 2024-12-27, FR Doc. 2024-30928)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Jurisdiction
- United States
Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2024-12-27/pdf/2024-30928.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).
105450 Federal Register / Vol. 89, No. 248 / Friday, December 27, 2024 / Rules and Regulations
PART 774—THE COMMERCE CONTROL LIST
- The authority citation for part 774 continues to read as follows:
Authority: 50 U.S.C. 4801–4852; 50 U.S.C. 4601 et seq.; 50 U.S.C. 1701 et seq.; 10 U.S.C. 8720; 10 U.S.C. 8730(e); 22 U.S.C. 287c, 22 U.S.C. 3201 et seq.; 22 U.S.C. 6004; 42 U.S.C. 2139a; 15 U.S.C. 1824; 50 U.S.C. 4305; 22 U.S.C. 7201 et seq.; 22 U.S.C. 7210; E.O. 13026, 61 FR 58767, 3 CFR, 1996 Comp., p. 228; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783.
- Supplement no. 1 to part 774 is amended by revising ECCNs 2B910 and 3C908 to read as follows:
Supplement No. 1 to Part 774—The Commerce Control List
- 2B910 Additive manufacturing equipment, designed to produce metal or metal alloy components, having all of the following (see List of Items Controlled), and ‘‘ specially designed ’’ ‘‘ components ’’ therefor.
License Requirements Reason for Control: NS, RS, AT
c.1. Imaging camera with a peak response in the wavelength range exceeding 380 nm but not exceeding 14,000 nm;
c.2. Pyrometer designed to measure temperatures greater than 1,273.15K (1,000 °C); or
c.3. Radiometer or spectrometer with a peak response in the wavelength range exceeding 380 nm but not exceeding 3,000 nm; and
d. A closed loop control system designed to modify the consolidation source parameters, build path, or equipment settings during the build cycle in response to feedback from ‘in-process monitoring’ equipment specified in 2B910.c.
Technical Notes: For the purposes of 2B910: 1. ‘In-process monitoring’, also known as in-situ process monitoring, pertains to the observation and measurement of the additive manufacturing process including electromagnetic, or thermal, emissions from the melt pool.
2. ‘Co-axial configuration’, also known as on-axis or inline configuration, pertains to one or more sensors that are mounted in an optical path shared by the ‘‘ laser ’’ consolidation source.
3. ‘Paraxial configuration’ pertains to one or more sensors that are physically mounted onto or integrated into the ‘‘ laser ’’ , electron beam, or electric arc consolidation source component.
4. For both ‘co-axial configuration’ and ‘paraxial configuration’, the field of view of the sensor(s) is fixed to the moving reference frame of the consolidation source and moves in the same scan trajectories of the consolidation source throughout the build process.
- 3C908 Fluorides, hydrides, chlorides, of silicon or germanium, containing any of the following (See List of Items Controlled).
License Requirements Reason for Control: NS, RS, AT
Control(s)
NS applies to entire
entry.
Country chart (see Supp. No. 1
to part 738)
Worldwide control. See § 742.4(a)(5) and
(b)(10) of the EAR. RS applies to entire Worldwide control.
entry.
Worldwide control. See § 742.6(a)(10)
and (b)(11) of the EAR. AT applies to entire AT Column 1.
entry.
List Based License Exceptions (See Part 740 for a Description of All License Exceptions) LVS: N/A GBS: N/A IEC: Yes, see § 740.2(a)(22) and § 740.24 of
the EAR.
Special Conditions for STA
STA: License Exception STA may not be used to ship any item in this ECCN to any of the destinations listed in Country Group A:5 or A:6 (See Supplement No.1 to part 740 of the EAR).
List of Items Controlled
Related Controls: For related ‘‘technology’’ see ECCN 2E910.
Related Definitions: N/A Items: a. Having at least one of the following consolidation sources:
a.1. ‘‘Laser’’; a.2. Electron beam; or a.3. Electric arc; b. Having a controlled process atmosphere of any of the following:
b.1. Inert gas; or b.2. Vacuum (equal to or less than 100 Pa); c. Having any of the following ‘in-process monitoring’ equipment in a ‘co-axial configuration’ or ‘paraxial configuration’:
List of Items Controlled
Related Controls: See ECCN 3E901 for related
technology controls for the ‘‘development’’ or ‘‘production’’ of this ECCN. Related Definitions: N/A Items:
a. Silicon having an isotopic impurity less than 0.08% of silicon isotopes other than silicon-28 or silicon-30; or
b. Germanium having an isotopic impurity less than 0.08% of germanium isotopes other than germanium-70, germanium-72, germanium-74, or germanium-76.
Matthew S. Borman, Principal Deputy Assistant Secretary for Strategic Trade and Economic Security.
[FR Doc. 2024–30723 Filed 12–26–24; 8:45 am]
BILLING CODE 3510–33–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9992]
RIN 1545–BQ36
Guidance on the Definition of Domestically Controlled Qualified Investment Entities; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Final rule; correcting amendment.
SUMMARY: This document contains corrections to Treasury Decision 9992, which was published in the Federal Register for Thursday, April 25, 2024. Treasury Decision 9992 issued final regulations that address the determination of whether a qualified investment entity is domestically controlled, including the treatment of qualified foreign pension funds for this purpose.
DATES: These corrections are effective on December 27, 2024 and for dates of applicability see §§ 1.897–1(a)(2) and 1.1445–2(e).
FOR FURTHER INFORMATION CONTACT: Concerning these final regulations, Milton Cahn at (202) 317–4934 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9992) that are the subject of this correction are under section 897 of the Code.
Corrections to the Regulations
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:
Control(s)
NS applies to entire
entry.
Country chart (see Supp. No. 1
to part 738)
Worldwide control. See § 742.4(a)(5) and
(b)(10) of the EAR. RS applies to entire Worldwide control.
entry.
Worldwide control. See § 742.6(a)(10)
and (b)(11) of the EAR. AT applies to entire AT Column 1.
entry.
List Based License Exceptions (See Part 740 for a Description of All License Exceptions) LVS: N/A GBS: N/A IEC: Yes, see § 740.2(a)(22) and § 740.24 of
the EAR.
Special Conditions for STA STA: License Exception STA may not be
used to ship any item in this ECCN to any of the destinations listed in Country Group A:5 or A:6 (See Supplement No. 1 to part 740 of the EAR).
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Federal Register / Vol. 89, No. 248 / Friday, December 27, 2024 / Rules and Regulations 105451
ensure the safety of vessels and persons in the navigable waters before, during, and after a barge-based fireworks display.
IV. Discussion of the Rule
This rule establishes a safety zone from 8 p.m. through 10 p.m. on December 31, 2024, or on a weather contingency date of January 1, 2025, from 8 p.m. through 10 p.m. The safety zone will cover all navigable waters within 150 yards of the fireworks barge on the Beaufort River in Beaufort, SC. The duration of the zone is intended to ensure the safety of vessels and persons before, during, and after the fireworks display. No vessel or person will be permitted to enter the safety zone without obtaining permission from the COTP or a designated representative.
V. Regulatory Analyses
We developed this rule after considering numerous statutes and Executive orders related to rulemaking. Below we summarize our analyses based on a number of these statutes and Executive orders, and we discuss First Amendment rights of protestors.
A. Regulatory Planning and Review
Executive Orders 12866 and 13563 direct agencies to assess the costs and benefits of available regulatory alternatives and, if regulation is necessary, to select regulatory approaches that maximize net benefits. This rule has not been designated a ‘‘significant regulatory action,’’ under section 3(f) of Executive Order 12866, as amended by Executive Order 14094 (Modernizing Regulatory Review). Accordingly, this rule has not been reviewed by the Office of Management and Budget (OMB).
This regulatory action determination is based on the size, location, duration, and time-of-day of the safety zone Although the rule restricts access to a small, designated area of the Beaufort River encompassed by the safety zone, the effect of this rule will not be significant because the local waterways users will be notified to ensure the safety zone will result in minimal impact for the 2 hours in the evening when vessel traffic is normally low. Additionally, vessel traffic will be able to safely transit around the safety zone.
B. Impact on Small Entities
The Regulatory Flexibility Act of 1980, 5 U.S.C. 601–612, as amended, requires Federal agencies to consider the potential impact of regulations on small entities during rulemaking. The term ‘‘small entities’’ comprises small businesses, not-for-profit organizations
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
- Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * -
§ 1.897–1 [Amended] Par. 2. Section 1.897–1 is amended in paragraph (c)(3)(vi)(E) by removing the language ‘‘property interest, or’’ and adding the language ‘‘property interest or’’ in its place.
Oluwafunmilayo A. Taylor, Section Chief, Publications and Regulations Section, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2024–30928 Filed 12–26–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket Number USCG–2024–0979]
RIN 1625–AA00
Safety Zone; Beaufort River, Beaufort, SC
AGENCY: Coast Guard, DHS.
ACTION: Temporary final rule.
SUMMARY: The Coast Guard is establishing a temporary safety zone for certain navigable waters of the Beaufort River in Beaufort, SC, for a barge-based fireworks display. The safety zone will encompass all waters within a 150-yard radius of the fireworks barge. The safety zone is needed to protect personnel, vessels, and the marine environment from potential hazards created by a fireworks display. Entry of vessels or persons into this zone is prohibited unless specifically authorized by the Captain of the Port, Sector Charleston.
DATES: This rule is effective from 8 p.m. through 10 p.m. on December 31, 2024, or in the case of a weather issues, the rule is effective from 8 p.m. through 10 p.m. on January 1, 2025.
ADDRESSES: To view documents mentioned in this preamble as being available in the docket, go to https:// www.regulations.gov, type USCG–2024– 0979 in the search box and click ‘‘Search.’’ Next, in the Document Type column, select ‘‘Supporting & Related Material.’’
FOR FURTHER INFORMATION CONTACT: If you have questions about this rule, call
or email Petty Officer Adam Krukowski, Sector Charleston, Waterways Management Division, U.S. Coast Guard; telephone 843–740–3180 extension 3339, email Adam.B.Krukowski@uscg.mil.
SUPPLEMENTARY INFORMATION:
I. Table of Abbreviations
CFR Code of Federal Regulations DHS Department of Homeland Security FR Federal Register NPRM Notice of proposed rulemaking § Section U.S.C. United States Code
II. Background Information and Regulatory History
The Coast Guard is issuing this temporary rule under the authority in 5 U.S.C. 553(b)(B). This statutory provision authorizes an agency to issue a rule without prior notice and opportunity to comment when the agency for good cause finds that those procedures are ‘‘impracticable, unnecessary, or contrary to the public interest.’’ The Coast Guard finds that good cause exists for not publishing a notice of proposed rulemaking (NPRM) with respect to this rule because it is impracticable. The Coast Guard was not informed of the need for a large-based fireworks display with sufficient time to go through the full notice and comment rulemaking process. Immediate action is needed to respond to the potential safety hazards associated with a largebased fireworks display, in Beaufort, SC. It is impracticable to publish an NPRM because we must establish this safety zone by December 31, 2024, or an alternate weather contingency date of January 1, 2025.
Also, under 5 U.S.C. 553(d)(3), the Coast Guard finds that good cause exists for making this rule effective less than 30 days after publication in the Federal Register . Delaying the effective date of this rule would be impracticable because immediate action is necessary to protect personnel, vessels, and the marine environment from the potential safety hazards associated with the bargebased fireworks display located in the Beaufort River, in Beaufort, SC.
III. Legal Authority and Need for Rule
The Coast Guard is issuing this rule under authority in 46 U.S.C. 70034. The Captain of the Port Sector Charleston (COTP) has determined that potential hazards associated with a barge-based fireworks display on December 31, 2024, or on an alternate weather contingency date of January 1, 2025, will be a safety concern for anyone within a 150-yard radius of the fireworks barge. This rule is needed to
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