Section 1374 Effective Dates; Correction, 5044-5045 [05-1734]
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Federal Register / Vol. 70, No. 20 / Tuesday, February 1, 2005 / Rules and Regulations
On May 10, 2004 (69 FR 25820–
25826, Docket No. 04–011–1), we
published an interim rule that amended
the regulations to, among other things,
establish additional restrictions on the
importation of birds and poultry and
unprocessed bird and poultry products
from regions where HPAI subtype H5N1
is considered to exist. The interim rule
also added to the regulations a list of
regions (Cambodia, China, Indonesia,
Japan, Laos, South Korea, Thailand, and
Vietnam) in which HPAI subtype H5N1
is considered to exist.
On August 19, 2004, Malaysia alerted
the World Organization for Animal
Health and the United States that an
outbreak of HPAI subtype H5N1 had
occurred in that country. The outbreak
occurred in the northeastern State of
Kelantan, close to the border with
Thailand, a country where the presence
of the disease has already been
confirmed. Currently, control measures
for the disease in Malaysia include
depopulation of all poultry and birds
within a 1-kilometer radius of the
infected flock, quarantine within 10
kilometers of the infected flock,
movement restrictions, and clinical
surveillance in the State of Kelantan.
Therefore, in order to prevent the
introduction of HPAI subtype H5N1 into
the United States, we are amending the
regulations by adding Malaysia to the
list in § 94.6(d) of regions where HPAI
subtype H5N1 exists. We are making
this action effective retroactively to
August 7, 2004, which is the date that
Malaysian veterinary authorities
estimate to be the date of primary
infection. As a result of this action, the
importation into the United States of
birds, poultry, and unprocessed bird
and poultry products from Malaysia is
restricted and U.S. origin pet birds and
performing or theatrical birds and
poultry returning to the United States
from Malaysia will be subject to
additional permit and quarantine
requirements.
Emergency Action
This rulemaking is necessary on an
emergency basis to prevent the
introduction of HPAI subtype H5N1 into
the United States. Under these
circumstances, the Administrator has
determined that prior notice and
opportunity for public comment are
contrary to the public interest and that
there is good cause under 5 U.S.C. 553
for making this rule effective less than
30 days after publication in the Federal
Register.
We will consider comments we
receive during the comment period for
this interim rule (see DATES above).
After the comment period closes, we
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16:45 Jan 31, 2005
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will publish another document in the
Federal Register. The document will
include a discussion of any comments
we receive and any amendments we are
making to the rule.
Executive Order 12866 and Regulatory
Flexibility Act
This rule has been reviewed under
Executive Order 12866. For this action,
the Office of Management and Budget
has waived its review under Executive
Order 12866.
This rule amends the regulations by
adding Malaysia to the list of regions in
which HPAI subtype H5N1 is
considered to exist. This action is
necessary on an emergency basis to
prevent the introduction of HPAI,
subtype H5N1 into the United States.
The U.S. does not recognize Malaysia
as free of exotic Newcastle disease, thus
the importation of poultry and nonprocessed poultry products from
Malaysia is restricted. The United
States, Canada, and Mexico imported no
live poultry, poultry meat, eggs, or
feathers from Malaysia in 2003/2004.
The only exception was two commercial
shipments, consisting of 6,791 and
9,646 pet birds, respectively, which
were imported from Malaysia in October
2003 and February 2004. Both
shipments consisted of assorted finches.
Live birds are quarantined in U.S. ports
prior to clearance for entry into the
country, during which time testing for
infectious diseases, including AI, takes
place.
Since no live poultry or poultry
products are imported from Malaysia at
this time, it is unlikely that this interim
rule will have any substantial effects on
trade, or on small or large businesses.
APHIS also does not anticipate
significant changes in program
operations, or effects on other Federal
agencies, State governments, or local
governments.
Under these circumstances, the
Administrator of the Animal and Plant
Health Inspection Service has
determined that this action will not
have a significant economic impact on
a substantial number of small entities
Executive Order 12988
This rule has been reviewed under
Executive Order 12988, Civil Justice
Reform. This rule: (1) Preempts all State
and local laws and regulations that are
in conflict with this rule; (2) has
retroactive effect to August 7, 2004; and
(3) does not require administrative
proceedings before parties may file suit
in court challenging this rule.
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Paperwork Reduction Act
This rule contains no new
information collection or recordkeeping
requirements under the Paperwork
Reduction Act of 1995 (44 U.S.C. 3501
et seq.).
List of Subjects in 9 CFR Part 94
Animal diseases, Imports, Livestock,
Meat and meat products, Milk, Poultry
and poultry products, Reporting and
recordkeeping requirements.
PART 94—RINDERPEST, FOOT-ANDMOUTH DISEASE, FOWL PEST (FOWL
PLAGUE), EXOTIC NEWCASTLE
DISEASE, AFRICAN SWINE FEVER,
CLASSICAL SWINE FEVER, AND
BOVINE SPONGIFORM
ENCEPHALOPATHY: PROHIBITED
AND RESTRICTED IMPORTATIONS
1. The authority citation for part 94
continues to read as follows:
I
Authority: 7 U.S.C. 450, 7701–7772, and
8301–8317; 21 U.S.C. 136 and 136a; 31
U.S.C. 9701; 7 CFR 2.22, 2.80, and 371.4.
§ 94.6
[Amended]
2. In § 94.6, paragraph (d) is amended
by adding the word ‘‘Malaysia,’’ after the
word ‘‘Laos,’’.
I
Done in Washington, DC, this 26th day of
January 2005.
Elizabeth E. Gaston,
Acting Administrator, Animal and Plant
Health Inspection Service.
[FR Doc. 05–1796 Filed 1–31–05; 8:45 am]
BILLING CODE 3410–34–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9170]
RIN 1545–BD99
Section 1374 Effective Dates;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
SUMMARY: This document corrects
temporary regulations (TD 9170) that
were published in the Federal Register
on Wednesday, December 22, 2004 (69
FR 76612), that provide guidance
concerning the applicability of section
1374 to S corporations that acquire
assets in carryover basis transactions
from C corporations on or after
December 27, 1994, and to certain
corporations that terminate S
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01FER1
Federal Register / Vol. 70, No. 20 / Tuesday, February 1, 2005 / Rules and Regulations
corporation status and later elect again
to become S corporations.
DEPARTMENT OF HOMELAND
SECURITY
DATES:
This document is effective on
December 22, 2004.
Coast Guard
FOR FURTHER INFORMATION CONTACT:
33 CFR Parts 100 and 165
Stephen R. Cleary, (202) 622–7750 (not
a toll-free number).
[USCG–2005–20151]
Quarterly Listings; Safety Zones,
Security Zones, Special Local
Regulations and Regulated Navigation
Areas
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations
(TD 9170) that is the subject of this
correction are under 1374 of the Internal
Revenue Code.
Need for Correction
As published, the final and temporary
regulations (TD 9170) contains an error
that may prove to be misleading and are
in need of clarification.
List of Subjects in 26 CFR Parts 1
Income Tax, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR Part 1 is corrected
by making the following correcting
amendment:
I
PART 1—INCOME TAXES
Paragraph 1. The authority citation for
part 1 continues to read in part as
follows:
I
Authority: 26 U.S.C. 7805 * * *
I 2. In § 1.1374–8T, the section heading,
and paragraphs (a)(1) and (a)(2) are
revised to read as follows:
§ 1.1374–8T 1374(d)(8)
(temporary).
transactions
(a)(1) (Reserved) For further guidance
see § 1.1374–8(a).
(2) Section 1374(d)(8) applies to any
§ 1.1374(d)(8) transaction, as defined in
paragraph (a)(1) of this section, that
occurs on or after December 27, 1994,
without regard to the date of the
corporation’s election to be an S
corporation under section 1362.
*
*
*
*
*
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedures and
Administration).
[FR Doc. 05–1734 Filed 1–31–05; 8:45 am]
BILLING CODE 4830–01–P
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Coast Guard, DHS.
Notice of temporary rules
AGENCY:
ACTION:
issued.
SUMMARY: This document provides
required notice of substantive rules
issued by the Coast Guard and
temporarily effective between October 1,
2004 and December 31, 2004, that were
not published in the Federal Register.
This quarterly notice lists temporary
special local regulations, security zones,
safety zones, and regulated navigation
areas, all of limited duration for which
timely publication in the Federal
Register was not possible.
DATES: This document lists temporary
Coast Guard rules that because effective
and were terminated between October 1,
2004, and December 31, 2004.
ADDRESSES: The Department of
Transportation Docket Management
Facility maintains the public docket for
this notice. Documents indicated in this
notice will be available for inspection or
copying at the Docket Management
Facility, U.S. Department of
Transportation, Room PL–401, 400
Seventh Street, SW., Washington, DC
20593–0001 between 9 a.m. and 5 p.m.,
Monday through Friday, except Federal
holidays. You may electronically access
the public docket for this notice on the
Internet at https://dms.dot.gov.
FOR FURTHER INFORMATION CONTACT: For
questions on this notice contact LT Jeff
Bray, Office of Regulations and
Administrative Law, telephone (202)
267–2830. For questions on viewing, or
on submitting material to the docket,
contact Renee Z. Wright, Acting
Program Manager, Docket Operations,
telephone (202) 493–0402.
SUPPLEMENTARY INFORMATION: Coast
Guard District Commanders and
Captains of the Port (COTP) must be
immediately responsive to the safety
and security needs within their
jurisdiction; therefore, District
Commanders and COTPs have been
delegated the authority to issue certain
regulations. Safety Zones may be
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5045
established for safety or environmental
purposes. A safety zone may be
stationary and described by fixed limits
or it may be described as a zone round
a vessel in motion. Security zones limit
access to prevent injury or damage to
vessels, ports, or waterfront facilities
and may also describe a zone around a
vessel in motion. Special local
regulations are issued to enhance the
safety of participants and spectators at
regattas and other marine events.
Regulated navigation areas established
regulations for vessels navigating within
the area. Timely publication of these
rules in the Federal Register is often
precluded when a rule responds to an
emergency, or when an event occurs
without sufficient advance notice. The
affected public is, however, informed of
these rules through local notices to
mariners, press releases, and other
means. Moreover, actual notification is
provided by Coast Guard patrol vessels
enforcing the restrictions imposed by
the rule. Because Federal Register
publication was not possible before the
beginning of the effective period,
mariners were personally notified of the
contents of these special local
regulations, security zones, safety zones
or regulated navigation areas by Coast
Guard officials on-scene prior to any
enforcement action. However, the Coast
Guard, by law, must publish in the
Federal Register notice of substantive
rules adopted. To meet this obligation
without imposing undue expense on the
public, the Coast Guard periodically
publishes a list of these temporary
special local regulations, security zones,
safety zones and regulated navigation
areas. Permanent rules are not included
in this list because they are published
in their entirety in the Federal Register.
Temporary rules are also published in
their entirety if sufficient time is
available to do so before they are placed
in effect or terminated. The safety zones,
special local regulations, security zones
and regulated navigation areas listed in
this notice have been exempted from
review and under Executive Order
12866, Regulatory Planning and Review,
because of their emergency nature, or
limited scope and temporary
effectiveness.
The following rules were placed in
effect temporarily during the period
from October 1, 2004, through December
31, 2004, unless otherwise indicated.
Dated: January 24, 2004.
Steve G. Venckus,
Chief, Office of Regulations and
Administrative Law.
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Agencies
[Federal Register Volume 70, Number 20 (Tuesday, February 1, 2005)]
[Rules and Regulations]
[Pages 5044-5045]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-1734]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9170]
RIN 1545-BD99
Section 1374 Effective Dates; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document corrects temporary regulations (TD 9170) that
were published in the Federal Register on Wednesday, December 22, 2004
(69 FR 76612), that provide guidance concerning the applicability of
section 1374 to S corporations that acquire assets in carryover basis
transactions from C corporations on or after December 27, 1994, and to
certain corporations that terminate S
[[Page 5045]]
corporation status and later elect again to become S corporations.
DATES: This document is effective on December 22, 2004.
FOR FURTHER INFORMATION CONTACT: Stephen R. Cleary, (202) 622-7750 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations (TD 9170) that is the subject
of this correction are under 1374 of the Internal Revenue Code.
Need for Correction
As published, the final and temporary regulations (TD 9170)
contains an error that may prove to be misleading and are in need of
clarification.
List of Subjects in 26 CFR Parts 1
Income Tax, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR Part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
2. In Sec. 1.1374-8T, the section heading, and paragraphs (a)(1) and
(a)(2) are revised to read as follows:
Sec. 1.1374-8T 1374(d)(8) transactions (temporary).
(a)(1) (Reserved) For further guidance see Sec. 1.1374-8(a).
(2) Section 1374(d)(8) applies to any Sec. 1.1374(d)(8)
transaction, as defined in paragraph (a)(1) of this section, that
occurs on or after December 27, 1994, without regard to the date of the
corporation's election to be an S corporation under section 1362.
* * * * *
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-1734 Filed 1-31-05; 8:45 am]
BILLING CODE 4830-01-P