Certifications and Exemptions Under the International Regulations for Preventing Collisions at Sea, 1972, 47706-47707 [2016-17028]
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47706
Federal Register / Vol. 81, No. 141 / Friday, July 22, 2016 / Rules and Regulations
ehiers on DSK5VPTVN1PROD with RULES
and $4,680, respectively (60% of $3,900 and
$7,800, respectively). Therefore, the amount
of the unrecaptured credit as to A and B is
$1,560 and $3,120, respectively (40% of
$3,900 and $7,800, respectively). Under
paragraph (b)(2)(ii) of this section, the
amounts A and B previously included in
gross income are $1,170 ($390 for each of
2016, 2017, and 2018) and $2,340 ($780 for
each of 2016, 2017, and 2018), respectively.
A and B are entitled to a reduction in gross
income under paragraph (c)(2) of this section
equal to the excess of the total increases in
gross income made under paragraph (b)(2)(ii)
of this section ($1,170 and $2,340,
respectively) over 50% of the amount of the
credit that is not recaptured ($780 and
$1,560, respectively). Therefore, A and B are
entitled to a reduction in gross income in the
amount of $390 and $780, respectively, in the
taxable year of the lease termination (2019).
Example 6. (i) The facts are the same as
in Example 3 of this paragraph (e), except
that on December 1, 2021, A sells its entire
interest to C, and on January 1, 2022, the
lease between AB partnership and Y
terminates. At the time of the lease
termination, B is still a partner in the AB
partnership. There is no recapture event
under section 50(a) because both the lease
termination and the disposition of A’s
interest in the partnership occurred outside
of the recapture period.
(ii) At the time that A sold its interest in
the AB partnership to C, A had previously
included $500 ($100 for each of 2016–2020)
in gross income under paragraph (b)(2) of this
section. Under paragraph (b)(2) of this
section, A must continue to include the
remaining $3,400 (including $100 in 2021) in
gross income ratably over the remaining
portion of the applicable recovery period of
39 years. Alternatively, under paragraph
(d)(1) of this section, A may irrevocably elect
to include the remaining $3,400 in gross
income in the taxable year that A sold its
entire interest in the AB partnership to C
(2021). Pursuant to paragraph (d)(2) of this
section, A cannot make this election in the
taxable year of the lease termination (2022).
(iii) At the time of the lease termination,
B had previously included $1,200 ($200 for
each of 2016–2021) in gross income under
paragraph (b)(2) of this section. Under
paragraph (b)(2) of this section, B must
continue to include the remaining $6,600
required in gross income ratably over the
remaining portion of the applicable recovery
period of 39 years. Alternatively, under
paragraph (d)(1) of this section, B may
irrevocably elect to include the remaining
$6,600 in gross income in the taxable year of
the lease termination (2022).
(f) Applicability date. This section
applies to property placed in service on
or after September 19, 2016.
VerDate Sep<11>2014
14:57 Jul 21, 2016
Jkt 238001
(g) Expiration date. The applicability
of this section will expire on or before
July 19, 2019.
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
Approved: June 1, 2016.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2016–16563 Filed 7–21–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF DEFENSE
Department of the Navy
32 CFR Part 706
Certifications and Exemptions Under
the International Regulations for
Preventing Collisions at Sea, 1972
Department of the Navy, DoD.
Final rule.
AGENCY:
ACTION:
The Department of the Navy
(DoN) is amending its certifications and
exemptions under the International
Regulations for Preventing Collisions at
Sea, 1972 (72 COLREGS), to reflect that
the Deputy Assistant Judge Advocate
General (DAJAG) (Admiralty and
Maritime Law) has determined that USS
RAFAEL PERALTA (DDG 115) is a
vessel of the Navy which, due to its
special construction and purpose,
cannot fully comply with certain
provisions of the 72 COLREGS without
interfering with its special function as a
naval ship. The intended effect of this
rule is to warn mariners in waters where
72 COLREGS apply.
DATES: This rule is effective July 22,
2016 and is applicable beginning June
27, 2016.
FOR FURTHER INFORMATION CONTACT:
Commander Theron R. Korsak,
(Admiralty and Maritime Law), Office of
the Judge Advocate General, Department
of the Navy, 1322 Patterson Ave. SE.,
Suite 3000, Washington Navy Yard, DC
20374–5066, telephone 202–685–5040.
SUPPLEMENTARY INFORMATION: Pursuant
to the authority granted in 33 U.S.C.
1605, the DoN amends 32 CFR part 706.
This amendment provides notice that
the DAJAG (Admiralty and Maritime
Law), under authority delegated by the
Secretary of the Navy, has certified that
USS RAFAEL PERALTA (DDG 115) is a
vessel of the Navy which, due to its
special construction and purpose,
cannot fully comply with the following
specific provisions of 72 COLREGS
without interfering with its special
function as a naval ship: Annex I,
SUMMARY:
PO 00000
Frm 00018
Fmt 4700
Sfmt 4700
paragraph 3(a), pertaining to the
location of the forward masthead light
in the forward quarter of the ship, and
the horizontal distance between the
forward and after masthead lights;
Annex I, paragraph 3(c), pertaining to
placement of task lights not less than
two meters from the fore and aft
centerline of the ship in the athwartship
direction; and Annex I, paragraph
2(f)(ii), pertaining to the vertical
placement of task lights. The DAJAG
(Admiralty and Maritime Law) has also
certified that the lights involved are
located in closest possible compliance
with the applicable 72 COLREGS
requirements.
Moreover, it has been determined, in
accordance with 32 CFR parts 296 and
701, that publication of this amendment
for public comment prior to adoption is
impracticable, unnecessary, and
contrary to public interest since it is
based on technical findings that the
placement of lights on this vessel in a
manner differently from that prescribed
herein will adversely affect the vessel’s
ability to perform its military functions.
List of Subjects in 32 CFR Part 706
Marine safety, Navigation (water), and
Vessels.
For the reasons set forth in the
preamble, the DoN amends part 706 of
title 32 of the Code of Federal
Regulations as follows:
PART 706—CERTIFICATIONS AND
EXEMPTIONS UNDER THE
INTERNATIONAL REGULATIONS FOR
PREVENTING COLLISIONS AT SEA,
1972
1. The authority citation for part 706
continues to read as follows:
■
Authority: 33 U.S.C. 1605.
2. Section 706.2 is amended by:
■ a. In Table Four, paragraph 15,
adding, in alpha numerical order, by
vessel number, an entry for USS
RAFAEL PERALTA (DDG 115); and
■ b. In Table Five, by adding, in alpha
numerical order, by vessel number, an
entry for USS RAFAEL PERALTA (DDG
115).
■
§ 706.2 Certifications of the Secretary of
the Navy under Executive Order 11964 and
33 U.S.C. 1605.
*
*
*
*
*
*
*
Table Four
*
*
*
15. * * *
E:\FR\FM\22JYR1.SGM
22JYR1
47707
Federal Register / Vol. 81, No. 141 / Friday, July 22, 2016 / Rules and Regulations
Vessel
Horizontal
distance
from the
fore and aft
centerline of
the vessel
in the
athwartship
direction
Number
*
*
USS RAFAEL
PERALTA ......
*
*
DDG 115
Vessel
*
*
Number
*
*
Horizontal
distance
from the
fore and aft
centerline of
the vessel
in the
athwartship
direction
*
*
*
*
*
*
*
1.88
TABLE FIVE
Vessel
*
*
USS RAFAEL PERALTA ..................................
*
BILLING CODE 3810–FF–P
DEPARTMENT OF DEFENSE
Department of the Navy
32 CFR Part 706
Certifications and Exemptions Under
the International Regulations for
Preventing Collisions at Sea, 1972
Department of the Navy, DoD.
Final rule.
AGENCY:
The Department of the Navy
(DoN) is amending its certifications and
exemptions under the International
Regulations for Preventing Collisions at
Sea, 1972 (72 COLREGS), to reflect that
the Deputy Assistant Judge Advocate
General (DAJAG) (Admiralty and
Maritime Law) has determined that USS
LITTLE ROCK (LCS 9) is a vessel of the
Navy which, due to its special
construction and purpose, cannot fully
comply with certain provisions of the 72
COLREGS without interfering with its
ehiers on DSK5VPTVN1PROD with RULES
SUMMARY:
16:30 Jul 21, 2016
Percentage
horizontal
separation
attained
*
X
*
X
*
X
*
14.5
*
*
*
*
[FR Doc. 2016–17028 Filed 7–21–16; 8:45 am]
VerDate Sep<11>2014
After
masthead
light less
than 1⁄2
ship’s
length aft
of forward
masthead
light. Annex
I, sec. 3(a)
*
DDG 115
*
Approved: June 27, 2016.
C.J. Spain,
Deputy Assistant Judge Advocate, General
(Admiralty and Maritime Law), Acting.
Dated: July 12, 2016.
N.A. Hagerty-Ford,
Commander, Judge Advocate General’s Corps,
U.S. Navy, Federal Register Liaison Officer.
ACTION:
Forward
masthead
light not in
forward
quarter of
ship. Annex
I, sec. 3(a)
*
Number
Masthead
lights not
over all
other lights
and
obstructions.
Annex I,
sec. 2(f)
Jkt 238001
special function as a naval ship. The
intended effect of this rule is to warn
mariners in waters where 72 COLREGS
apply.
DATES: This rule is effective July 22,
2016 and is applicable beginning July 6,
2016.
FOR FURTHER INFORMATION CONTACT:
Commander Theron R. Korsak, JAGC,
U.S. Navy, Admiralty Attorney,
(Admiralty and Maritime Law), Office of
the Judge Advocate General, Department
of the Navy, 1322 Patterson Ave. SE.,
Suite 3000, Washington Navy Yard, DC
20374–5066, telephone number: 202–
685–5040.
SUPPLEMENTARY INFORMATION: Pursuant
to the authority granted in 33 U.S.C.
1605, the DoN amends 32 CFR part 706.
This amendment provides notice that
the DAJAG (Admiralty and Maritime
Law), under authority delegated by the
Secretary of the Navy, has certified that
USS LITTLE ROCK (LCS 9) is a vessel
of the Navy which, due to its special
construction and purpose, cannot fully
comply with the following specific
provisions of 72 COLREGS without
interfering with its special function as a
naval ship: Annex I paragraph 2(a)(i),
pertaining to the height of the forward
masthead light above the hull; Annex I,
paragraph 3(a), pertaining to the
location of the forward masthead light
in the forward quarter of the ship, and
the horizontal distance between the
forward and after masthead light. The
PO 00000
Frm 00019
Fmt 4700
Sfmt 4700
DAJAG (Admiralty and Maritime Law)
has also certified that the lights
involved are located in closest possible
compliance with the applicable 72
COLREGS requirements.
Moreover, it has been determined, in
accordance with 32 CFR parts 296 and
701, that publication of this amendment
for public comment prior to adoption is
impracticable, unnecessary, and
contrary to public interest since it is
based on technical findings that the
placement of lights on this vessel in a
manner differently from that prescribed
herein will adversely affect the vessel’s
ability to perform its military functions.
List of Subjects in 32 CFR Part 706
Marine safety, Navigation (water), and
Vessels.
For the reasons set forth in the
preamble, the DoN amends part 706 of
title 32 of the Code of Federal
Regulations as follows:
PART 706—CERTIFICATIONS AND
EXEMPTIONS UNDER THE
INTERNATIONAL REGULATIONS FOR
PREVENTING COLLISIONS AT SEA,
1972
1. The authority citation for part 706
continues to read as follows:
■
Authority: 33 U.S.C. 1605.
2. Section 706.2 is amended by:
a. In Table One, adding, in alpha
numerical order, by vessel number, an
■
■
E:\FR\FM\22JYR1.SGM
22JYR1
]]>Agencies
[Federal Register Volume 81, Number 141 (Friday, July 22, 2016)]
[Rules and Regulations]
[Pages 47706-47707]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-17028]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF DEFENSE
Department of the Navy
32 CFR Part 706
Certifications and Exemptions Under the International Regulations
for Preventing Collisions at Sea, 1972
AGENCY: Department of the Navy, DoD.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: The Department of the Navy (DoN) is amending its
certifications and exemptions under the International Regulations for
Preventing Collisions at Sea, 1972 (72 COLREGS), to reflect that the
Deputy Assistant Judge Advocate General (DAJAG) (Admiralty and Maritime
Law) has determined that USS RAFAEL PERALTA (DDG 115) is a vessel of
the Navy which, due to its special construction and purpose, cannot
fully comply with certain provisions of the 72 COLREGS without
interfering with its special function as a naval ship. The intended
effect of this rule is to warn mariners in waters where 72 COLREGS
apply.
DATES: This rule is effective July 22, 2016 and is applicable beginning
June 27, 2016.
FOR FURTHER INFORMATION CONTACT: Commander Theron R. Korsak, (Admiralty
and Maritime Law), Office of the Judge Advocate General, Department of
the Navy, 1322 Patterson Ave. SE., Suite 3000, Washington Navy Yard, DC
20374-5066, telephone 202-685-5040.
SUPPLEMENTARY INFORMATION: Pursuant to the authority granted in 33
U.S.C. 1605, the DoN amends 32 CFR part 706.
This amendment provides notice that the DAJAG (Admiralty and
Maritime Law), under authority delegated by the Secretary of the Navy,
has certified that USS RAFAEL PERALTA (DDG 115) is a vessel of the Navy
which, due to its special construction and purpose, cannot fully comply
with the following specific provisions of 72 COLREGS without
interfering with its special function as a naval ship: Annex I,
paragraph 3(a), pertaining to the location of the forward masthead
light in the forward quarter of the ship, and the horizontal distance
between the forward and after masthead lights; Annex I, paragraph 3(c),
pertaining to placement of task lights not less than two meters from
the fore and aft centerline of the ship in the athwartship direction;
and Annex I, paragraph 2(f)(ii), pertaining to the vertical placement
of task lights. The DAJAG (Admiralty and Maritime Law) has also
certified that the lights involved are located in closest possible
compliance with the applicable 72 COLREGS requirements.
Moreover, it has been determined, in accordance with 32 CFR parts
296 and 701, that publication of this amendment for public comment
prior to adoption is impracticable, unnecessary, and contrary to public
interest since it is based on technical findings that the placement of
lights on this vessel in a manner differently from that prescribed
herein will adversely affect the vessel's ability to perform its
military functions.
List of Subjects in 32 CFR Part 706
Marine safety, Navigation (water), and Vessels.
For the reasons set forth in the preamble, the DoN amends part 706
of title 32 of the Code of Federal Regulations as follows:
PART 706--CERTIFICATIONS AND EXEMPTIONS UNDER THE INTERNATIONAL
REGULATIONS FOR PREVENTING COLLISIONS AT SEA, 1972
0
1. The authority citation for part 706 continues to read as follows:
Authority: 33 U.S.C. 1605.
0
2. Section 706.2 is amended by:
0
a. In Table Four, paragraph 15, adding, in alpha numerical order, by
vessel number, an entry for USS RAFAEL PERALTA (DDG 115); and
0
b. In Table Five, by adding, in alpha numerical order, by vessel
number, an entry for USS RAFAEL PERALTA (DDG 115).
Sec. 706.2 Certifications of the Secretary of the Navy under
Executive Order 11964 and 33 U.S.C. 1605.
* * * * *
Table Four
* * * * *
15. * * *
[[Page 47707]]
------------------------------------------------------------------------
Horizontal
distance from
the fore and
aft centerline
Vessel Number of the vessel
in the
athwartship
direction
------------------------------------------------------------------------
* * * * *
USS RAFAEL PERALTA......................... DDG 115 1.88
* * * * *
------------------------------------------------------------------------
* * * * *
Table Five
--------------------------------------------------------------------------------------------------------------------------------------------------------
After masthead
Masthead lights Forward masthead light less than
not over all light not in \1/2\ ship's Percentage
Vessel Number other lights and forward quarter length aft of horizontal
obstructions. of ship. Annex forward masthead separation
Annex I, sec. I, sec. 3(a) light. Annex I, attained
2(f) sec. 3(a)
--------------------------------------------------------------------------------------------------------------------------------------------------------
* * * * * * *
USS RAFAEL PERALTA........................ DDG 115 X X X 14.5
* * * * * * *
--------------------------------------------------------------------------------------------------------------------------------------------------------
Approved: June 27, 2016.
C.J. Spain,
Deputy Assistant Judge Advocate, General (Admiralty and Maritime Law),
Acting.
Dated: July 12, 2016.
N.A. Hagerty-Ford,
Commander, Judge Advocate General's Corps, U.S. Navy, Federal Register
Liaison Officer.
[FR Doc. 2016-17028 Filed 7-21-16; 8:45 am]
BILLING CODE 3810-FF-P
