Drawbridge Operation Regulations; Sacramento River, CA, 8730 [05-3414]
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8730
Federal Register / Vol. 70, No. 35 / Wednesday, February 23, 2005 / Rules and Regulations
is inventory in the hands of the taxpayer
to conform to these regulations must
compute a section 481(a) adjustment
and revalue its beginning inventory in
the year of change as if the new method
of accounting had been in effect during
all prior years.
§ 1.263A–9T
Special Analyses
It has been determined that these final
regulations are not a significant
regulatory action as defined in
Executive Order 12866. Therefore, a
regulatory assessment is not required. It
also has been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to these regulations, and, because the
regulations do not impose a collection
of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Code, the notice
of proposed rulemaking that preceded
these regulations was submitted to the
Chief Counsel for Advocacy of the Small
Business Administration for comment
on its impact on small business.
(a) * * *
(3) Section 1.263A–9(a)(4)(ix)
generally applies to interest incurred in
taxable years beginning on or after May
20, 2004. In the case of property that is
inventory in the hands of the taxpayer,
§ 1.263A–9(a)(4)(ix) applies to taxable
years beginning on or after May 20,
2004. Taxpayers may elect to apply
§ 1.263A–9(a)(4)(ix) to interest incurred
in taxable years beginning on or after
January 1, 1995, or, in the case of
property that is inventory in the hands
of the taxpayer, to taxable years
beginning on or after January 1, 1995. A
change in a taxpayer’s treatment of
interest to a method consistent with
§ 1.263A–9(a)(4)(ix) is a change in
method of accounting to which sections
446 and 481 apply.
*
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Drafting Information
§ 1.263A–15T
The principal authors of these
regulations are Christian Wood and
Grant Anderson of the Office of
Associate Chief Counsel (Income Tax &
Accounting). However, other personnel
from the IRS and Treasury Department
participated in their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
[Removed]
Par. 3. Section 1.263A–9T is removed.
n Par. 4. In § 1.263A–15, paragraph (a)(3)
is added to read as follows:
n
§ 1.263A–15 Effective dates, transitional
rules, and anti-abuse rule.
[Removed]
Par. 5. Section 1.263A–15T is
removed.
n
Mark E. Mathews,
Deputy Commissioner for Services and
Enforcement.
Approved: February 15, 2005.
Eric Solomon,
Acting, Deputy Assistant Secretary of the
Treasury (Tax Policy).
[FR Doc. 05–3463 Filed 2–22–05; 8:45 am]
BILLING CODE 4830–01–P
Accordingly, 26 CFR part 1 is amended
as follows:
n
PART 1—INCOME TAXES
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
Paragraph 1. The authority citation for
part 1 continues to read, in part, as
follows:
n
Authority: 26 U.S.C. 7805 * * *
The avoided cost method.
(a) * * *
(4) * * *
(ix) A purchase money obligation
given by the lessor to the lessee (or a
party that is related to the lessee) in a
sale and leaseback transaction involving
an agreement qualifying as a lease under
§ 5c.168(f)(8)-1 through § 5c.168(f)(8)–11
of this chapter. See § 5c.168(f)(8)–1(e)
Example (2) of this chapter.
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VerDate jul<14>2003
16:23 Feb 22, 2005
Jkt 205001
[CGD11–05–009]
Drawbridge Operation Regulations;
Sacramento River, CA
Par. 2. In § 1.263A–9, paragraph
(a)(4)(ix) is added to read as follows:
n
§ 1.263A–9
33 CFR Part 117
AGENCY: Coast Guard, DHS.
ACTION: Notice of temporary deviation
from regulations.
SUMMARY: The Commander, Eleventh
Coast Guard District, has issued a
temporary deviation from the regulation
governing the operation of the I Street
Drawbridge across the Sacramento
River, mile 59.4, at Sacramento, CA.
This deviation allows the bridge to
remain in the closed-to-navigation
position. The deviation is necessary to
PO 00000
Frm 00022
Fmt 4700
Sfmt 4700
repair the operating machinery to
prevent unexpected drawspan failure.
DATES: This deviation is effective from
8 a.m. March 10, 2005, through 5 p.m.
on March 17, 2005.
ADDRESSES: Materials referred to in this
document are available for inspection or
copying at Commander (oan), Eleventh
Coast Guard District, Building 50–3,
Coast Guard Island, Alameda, CA
94501–5100, between 8 a.m. and 4 p.m.,
Monday through Friday, except Federal
holidays. The telephone number is (510)
437–3516.
FOR FURTHER INFORMATION CONTACT:
David Sulouff, Bridge Section, (510)
437–3516.
SUPPLEMENTARY INFORMATION: The Union
Pacific Railroad Company requested to
secure the I Street Drawbridge, mile
59.4, Sacramento River, at Sacramento,
CA, in the closed-to-navigation position
from 8 a.m. March 10, 2005, through 5
p.m. on March 17, 2005, during
essential operating machinery repair, to
prevent unexpected failure of the draw
span. The drawbridge provides 109 ft.
vertical clearance in the full open-tonavigation position, and 30 ft. vertical
clearance above Mean High Water when
closed. The drawbridge normally opens
on signal from approaching vessels, as
required by 33 CFR 117.189.
The proposed work was coordinated
with waterway users. It was determined
that potential navigational impacts will
be reduced if the repairs are performed
during March 2005, resulting in Coast
Guard approval of the proposed work
from 8 a.m. March 10, 2005, through 5
p.m. March 17, 2005.
During these times, the drawspan may
be secured in the closed-to-navigation
position and need not open for vessels.
The drawspan will resume normal
operation at the conclusion of the
essential repair work. Mariners may
contact the I Street Drawbridge by
telephone at (916) 444–8999, in
advance, to determine conditions at the
bridge.
The drawspan will be unable to open
during the repair. Vessels that can safely
pass through the closed drawbridge may
continue to do so at any time.
In accordance with 33 CFR 117.35(c),
this work will be performed with all due
speed to return the drawbridge to
normal operation as soon as possible.
This deviation from the operating
regulations is approved under the
provisions of 33 CFR 117.35.
Dated: February 14, 2005.
Kevin J. Eldridge,
Rear Admiral, U.S. Coast Guard, Commander,
Eleventh Coast Guard District.
[FR Doc. 05–3414 Filed 2–22–05; 8:45 am]
BILLING CODE 4910–15–P
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]]>Agencies
[Federal Register Volume 70, Number 35 (Wednesday, February 23, 2005)]
[Rules and Regulations]
[Page 8730]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-3414]
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 117
[CGD11-05-009]
Drawbridge Operation Regulations; Sacramento River, CA
AGENCY: Coast Guard, DHS.
ACTION: Notice of temporary deviation from regulations.
-----------------------------------------------------------------------
SUMMARY: The Commander, Eleventh Coast Guard District, has issued a
temporary deviation from the regulation governing the operation of the
I Street Drawbridge across the Sacramento River, mile 59.4, at
Sacramento, CA. This deviation allows the bridge to remain in the
closed-to-navigation position. The deviation is necessary to repair the
operating machinery to prevent unexpected drawspan failure.
DATES: This deviation is effective from 8 a.m. March 10, 2005, through
5 p.m. on March 17, 2005.
ADDRESSES: Materials referred to in this document are available for
inspection or copying at Commander (oan), Eleventh Coast Guard
District, Building 50-3, Coast Guard Island, Alameda, CA 94501-5100,
between 8 a.m. and 4 p.m., Monday through Friday, except Federal
holidays. The telephone number is (510) 437-3516.
FOR FURTHER INFORMATION CONTACT: David Sulouff, Bridge Section, (510)
437-3516.
SUPPLEMENTARY INFORMATION: The Union Pacific Railroad Company requested
to secure the I Street Drawbridge, mile 59.4, Sacramento River, at
Sacramento, CA, in the closed-to-navigation position from 8 a.m. March
10, 2005, through 5 p.m. on March 17, 2005, during essential operating
machinery repair, to prevent unexpected failure of the draw span. The
drawbridge provides 109 ft. vertical clearance in the full open-to-
navigation position, and 30 ft. vertical clearance above Mean High
Water when closed. The drawbridge normally opens on signal from
approaching vessels, as required by 33 CFR 117.189.
The proposed work was coordinated with waterway users. It was
determined that potential navigational impacts will be reduced if the
repairs are performed during March 2005, resulting in Coast Guard
approval of the proposed work from 8 a.m. March 10, 2005, through 5
p.m. March 17, 2005.
During these times, the drawspan may be secured in the closed-to-
navigation position and need not open for vessels.
The drawspan will resume normal operation at the conclusion of the
essential repair work. Mariners may contact the I Street Drawbridge by
telephone at (916) 444-8999, in advance, to determine conditions at the
bridge.
The drawspan will be unable to open during the repair. Vessels that
can safely pass through the closed drawbridge may continue to do so at
any time.
In accordance with 33 CFR 117.35(c), this work will be performed
with all due speed to return the drawbridge to normal operation as soon
as possible. This deviation from the operating regulations is approved
under the provisions of 33 CFR 117.35.
Dated: February 14, 2005.
Kevin J. Eldridge,
Rear Admiral, U.S. Coast Guard, Commander, Eleventh Coast Guard
District.
[FR Doc. 05-3414 Filed 2-22-05; 8:45 am]
BILLING CODE 4910-15-P
