Income Taxes (IRS final rule, 1997-06-27, FR Doc. 97-55502)

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1997-06-27/pdf/97-55502.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

34634 Federal Register / Vol. 62, No. 124 / Friday, June 27, 1997 / Rules and Regulations

procedures, and the Agency’s written statement regarding the au pair program which govern the au pair’s participation in the exchange program;

(2) Detailed profile of the family and community in which the au pair will be placed;

(3) A detailed profile of the educational institutions in the community where the au pair will be placed, including the financial cost of attendance at these institutions;

(4) A detailed summary of travel arrangements; and

(5) A complete and thorough predeparture package clearly describing child care responsibilities and expectations and enumerating behavior that is unacceptable.

(g) Au pair training. Sponsors shall provide the au pair participant with child development and child safety instruction, as follows:

(1) Prior to placement with the host family, the au pair participant shall receive not less than eight hours of child safety instruction no less than 4 of which shall be infant-related; and

(2) Prior to placement with the American host family, the au pair participant shall receive not less than twenty-four hours of child development instruction of which no less than 4 shall be devoted to specific training for children under the age of two.

(h) Host family selection. Sponsors shall adequately screen all potential host families and at a minimum shall;

(1) Require that the host parents are U.S. citizens or legal permanent residents;

(2) Require that host parents are fluent in spoken English;

(3) Require that all adult family members resident in the home have been personally interviewed by an organizational representative;

(4) Require that host parents have successfully passed a background investigation including employment and personal character references;

(5) Require that the host family has adequate financial resources to undertake all hosting obligations;

(6) Provide a written detailed summary of the exchange program and the parameters of their and the au pair’s duties, participation, and obligations; and

(7) Provide the host family with the prospective au pair participant’s complete application, including all references.

(i) Host family orientation. In addition to the requirements set forth at § 514.10 sponsors shall:

(1) Inform all host families of the philosophy, rules, and regulations governing the sponsor’s exchange

program and provide all families with a copy of the Agency’s written statement regarding the au pair program;

(2) Provide all selected host families with a complete copy of Agencypromulgated Exchange Visitor Program regulations including the published supplemental information;

(3) Advise all selected host families of their obligation to attend at least one family day conference to be sponsored by the au pair organization during the course of the placement year. Host family attendance at such a gathering is a condition of program participation and failure to attend will be grounds for possible termination of their continued or future program participation; and

(4) Require that the organization’s local counselor responsible for the au pair placement contacts the host family and au pair within forty eight hours of the au pair’s arrival and meets, in person, with the host family and au pair within two weeks of the au pair’s arrival at the host family home.

(j) Wages and hours. Sponsors shall require that au pair participants:

(1) Are compensated at a weekly rate based upon 45 hours per week and paid in conformance with the requirements of the Fair Labor Standards Act as interpreted and implemented by the United States Department of Labor;

(2) Do not provide more than 10 hours of child care on any given day, nor more than 45 hours of child care in any one week;

(3) Receive a minimum of one and a half days off per week in addition to one complete weekend off each month; and

(4) Receive two weeks of paid vacation.

[FR Doc. 97–16909 Filed 6–26–97; 8:45 am]

BILLING CODE 8230–01–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

Income Taxes

CFR Correction

In title 26 of the Code of Federal Regulations, part 1 (§§ 1.641 to 1.850), revised as of April 1, 1997, on page 357, in § 1.704–2, paragraph (m), Example 1, text was inadvertently omitted, the text should appear at the top of the first column. The omitted text should read:

§ 1.704–2 Allocations attributable to nonrecourse liabilities.

- - - (m) * * *

Example 1 . * * * the general partner, form a limited partnership to acquire and operate a commercial office building. LP contributes $180,000, and GP contributes $20,000. The partnership obtains an $800,000 nonrecourse loan and purchases the building (on leased land) for $1,000,000. The nonrecourse loan is secured only by the building, and no principal payments are due for 5 years. The partnership agreement provides that GP will be required to restore any * * *.

[FR Doc. 97–55502 Filed 6–26–97; 8:45 am]

BILLING CODE 1505–01–D

DEPARTMENT OF THE TREASURY

Bureau of Alcohol, Tobacco and Firearms

27 CFR Part 178

[T.D. ATF–391; Ref: Notice No. 839]

RIN 1512–AB41

Definitions for the Categories of Persons Prohibited From Receiving Firearms (95R–051P)

AGENCY: Bureau of Alcohol, Tobacco and Firearms (ATF), Department of the Treasury.

ACTION: Final rule, Treasury decision.

SUMMARY: The Bureau of Alcohol, Tobacco and Firearms (ATF) is amending the regulations to provide definitions for the categories of persons prohibited from receiving or possessing firearms. The definitions will facilitate the implementation of the national instant criminal background check system (NICS) required under the Brady Handgun Violence Prevention Act.

DATES: The final regulations are effective on August 26, 1997.

FOR FURTHER INFORMATION CONTACT: James P. Ficaretta, Regulations Branch, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue, NW., Washington, DC 20226 (202–927– 8230).

SUPPLEMENTARY INFORMATION:

Background

On November 30, 1993, Pub. L. 103– 159 (107 Stat. 1536) was enacted, amending the Gun Control Act of 1968 (GCA), as amended (18 U.S.C. Chapter 44). Title I of Pub. L. 103–159, the ‘‘Brady Handgun Violence Prevention Act’’ (hereafter, ‘‘Brady’’), as an interim measure, imposed a waiting period of 5 days before a licensed importer, licensed manufacturer, or licensed dealer may transfer a handgun to a nonlicensed individual (interim provision). Brady requires that the licensee wait for up to 5 days before making the transfer while the chief law