TTB Notice No. 12
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38248 Federal Register / Vol. 68, No. 124 / Friday, June 27, 2003 / Proposed Rules FOR FURTHER INFORMATION CONTACT: hearing is scheduled, notice of the date, SUMMARY: The Alcohol and Tobacco Tax Concerning the proposed regulations, time, and place for the hearing will be and Trade Bureau proposes to establish Martin Huck, (202) 622–7750; published in the Federal Register. the ‘‘McMinnville’’ viticultural area in concerning submissions of comments Yamhill County, Oregon, within the Drafting Information and/or requests for a public hearing, existing Willamette Valley viticultural Treena Garrett, (202) 622–7180 (not toll- The principal author of these area. The proposed viticultural area free numbers). regulations is Martin Huck, Office of would include only the land at and SUPPLEMENTARY INFORMATION: Associate Chief Counsel (Corporate). between the elevations of 200 feet and However, other personnel from the IRS 800 feet within the described Background and Explanation of and Treasury Department participated boundaries. We propose to amend the Provisions in their development. regulations to include this area, and we Temporary regulations in the Rules List of Subjects in 26 CFR Part 1 invite comments on this proposal, and Regulations section of this issue of especially from those whose brand the Federal Register amend the Income Income taxes, Reporting and names may be affected by this proposal. recordkeeping requirements. Tax Regulations (26 CFR part 1) relating DATE: We must receive written to section 382. The temporary Proposed Amendments to the comments by August 26, 2003. regulations provide rules for Regulations determining whether a loss corporation ADDRESSES: You may send comments to Accordingly, 26 CFR part 1 is any of the following addresses— has an ownership change where a • qualified trust described in section amended as follows: Chief, Regulations and Procedures 401(a) distributes an ownership interest Division, Alcohol and Tobacco Tax and in an entity. The text of those PART 1—INCOME TAXES Trade Bureau, P.O. Box 50221, Washington, DC 20091–0221 (Attn: regulations also serves as the text of Paragraph 1. The authority citation Notice No. 12); these proposed regulations. The for part 1 is amended by adding an entry • preamble to the temporary regulations 202–927–8525 (facsimile); in numerical order to read in part as • explains the amendments and these [email protected] (e-mail); or follows: • proposed regulations. http://www.ttb.gov (An online Authority: 26 U.S.C. 7805 * * * comment form is posted with this Special Analyses Section 1.382–10 is also issued under Notice on our Web site). It has been determined that this notice 26 U.S.C. 382(m). * * * You may view copies of this notice of proposed rulemaking is not a Par. 2. Section 1.382–1 is amended by and any comments received at http:// significant regulatory action as defined revising the entry for § 1.382–10 to read www.ttb.gov/alcohol/rules/index.htm or in Executive Order 12866. Therefore, a as follows: by appointment at the ATF Reference regulatory assessment is not required. It Library, 650 Massachusetts Avenue, is hereby certified that these proposed § 1.382–10 Special rules for determining NW., Washington, DC 20226; phone time and manner of acquisition of an 202–927–7890. regulations will not have a significant interest in a loss corporation (temporary). economic impact on a substantial See the Public Participation section of number of small entities. This Par. 3. Section 1.382–10 is added to this Notice for specific instructions and certification is based on the fact that the read as follows: requirements, as well as information on regulations provide relief to qualifying § 1.382–10 Special rules for determining how to request a public hearing. loss corporations that might be affected time and manner of acquisition of an FOR FURTHER INFORMATION CONTACT: by an unintended consequence of the interest in a loss corporation (temporary). Jennifer Berry, Alcohol and Tobacco operation of the statute. Therefore, a [The text of proposed § 1.382–10 is Tax and Trade Bureau, Regulations and Regulatory Flexibility Analysis under the same as the text of § 1.382–10T Procedures Division, P.O. Box 18152, the Regulatory Flexibility Act (5 U.S.C. published elsewhere in this issue of the Roanoke, VA 24014; telephone 540– chapter 6) is not required. Nevertheless, Federal Register]. 344–9333. the IRS and Treasury request comments SUPPLEMENTARY INFORMATION: from small entities that believe they Robert E. Wenzel, might be adversely affected by these Deputy Commissioner of Internal Revenue. Background on Viticultural Areas [FR Doc. 03–16230 Filed 6–26–03; 8:45 am] regulations. Pursuant to section 7805(f) What Is TTB’s Authority To Establish a of the Code, this notice of proposed BILLING CODE 4830–01–P Viticultural Area? rulemaking will be submitted to the Chief Counsel for Advocacy of the Small The Federal Alcohol Administration Business Administration for comment DEPARTMENT OF THE TREASURY Act (FAA Act) at 27 U.S.C. 205(e) on their impact. requires that alcohol beverage labels Alcohol and Tobacco Tax and Trade provide the consumer with adequate Comments and Requests for a Public Bureau information regarding a product’s Hearing identity, while prohibiting the use of Before these proposed regulations are 27 CFR Part 9 deceptive information on such labels. adopted as final regulations, The FAA Act also authorizes the [Notice No. 12] consideration will be given to any Secretary of the Treasury to issue written comments (a signed original and RIN 1512–AC78 regulations to carry out its provisions. eight (8) copies) or electronic comments Regulations in 27 CFR Part 4, Labeling that are submitted timely to the IRS. All Proposed McMinnville Viticultural Area and Advertising of Wine, allow the comments will be available for public (2002R–217P) establishment of definitive viticultural inspection and copying. A public AGENCY: Alcohol and Tobacco Tax and areas and the use of their names as hearing may be scheduled if requested Trade Bureau (TTB), Treasury. appellations of origin on wine labels in writing by any person that timely and in wine advertisements. Title 27 ACTION: Notice of proposed rulemaking. submits written comments. If a public CFR Part 9, American Viticultural VerDate Jan<31>2003 19:21 Jun 26, 2003 Jkt 200001 PO 00000 Frm 00002 Fmt 4702 Sfmt 4702 E:\FR\FM\27JNP1.SGM 27JNP1 Federal Register / Vol. 68, No. 124 / Friday, June 27, 2003 / Proposed Rules 38249 Areas, contains the list of approved requirements listed in 27 CFR Chamber of Commerce; the other two viticultural areas. 4.25a(e)(3). are from travel sites: If the wine is not eligible for the • ‘‘Nestled in the heart of Oregon’s What Is the Definition of a Viticultural appellation, you must change the brand beautiful wine country, McMinnville is Area? name and obtain approval of a new Oregon at its best.’’ (See http:// Title 27 CFR 4.25a(e)(1) defines an label. Different rules apply if the brand www.mcminnville.org/welcome.html.) American viticultural area as a name in question is on a label approved • ‘‘Before gaining its glamorous delimited grape-growing region prior to July 7, 1986. See 27 CFR 4.39(i) reputation as a wine-producing center, distinguishable by geographic features for details. Additionally, if you use the McMinnville was known as the home of whose boundaries have been delineated viticultural area name on a wine label Linfield College * * *.’’ (See http:// in subpart C of part 9. The in a context other than appellation of www.ohwy.com/or/m/mcminnvi.htm.) • establishment of viticultural areas origin, the general prohibitions against ‘‘McMinnville is known for its allows the identification of regions misleading representation in part 4 of picturesque vineyards that dot the where a given quality, reputation, or the regulations apply. foothills. Located in Yamhill County, other characteristics of the wine is the oldest county in Oregon, essentially attributable to its geographic McMinnville Petition McMinnville is often compared to the origin. We believe that the Mr. Kevin Byrd, of Youngberg Hill wine regions of France and Germany.’’ establishment of viticultural areas Vineyards, McMinnville, Oregon, has (See http://www.el.com/to/ allows wineries to describe more petitioned TTB for the establishment of mcminnville/). accurately the origin of their wines to a viticultural area to be called In addition, the petitioner notes that consumers and helps consumers ‘‘McMinnville.’’ The proposed McMinnville is the home of the identify the wines they purchase. viticultural area is located International Pinot Noir Celebration, Establishment of a viticultural area is approximately 40 miles southwest of held every July since 1987 at the neither an approval nor endorsement by Portland, Oregon, just west of the city of Linfield College campus. TTB of the wine produced there. McMinnville and north of the village of What Boundary Evidence Has Been Sheridan in Yamhill County. The What Is Required To Establish a Provided? proposed area is also entirely within the Viticultural Area? existing Willamette Valley viticultural The boundaries for the proposed Section 4.25(e)(2) outlines the area described in 27 CFR 9.90. McMinnville viticultural area are based procedure for proposing an American According to the petitioner, there are 14 primarily on elevation. The proposed viticultural area. Any interested person wineries and 523 acres planted to vines boundaries encompass Gopher Valley, may petition TTB to establish a grape within the proposed