Income Taxes, 41343 [05-55506]
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41343
Rules and Regulations
Federal Register
Vol. 70, No. 137
Tuesday, July 19, 2005
This section of the FEDERAL REGISTER
contains regulatory documents having general
applicability and legal effect, most of which
are keyed to and codified in the Code of
Federal Regulations, which is published under
50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by
the Superintendent of Documents. Prices of
new books are listed in the first FEDERAL
REGISTER issue of each week.
INTERNAL REVENUE SERVICE
docket are part of docket (CGD13–05–
026) and are available for inspection or
copying at U.S. Coast Guard Sector
Portland, 6767 N. Basin Avenue,
Portland, Oregon 97217 between 7 a.m.
and 4 p.m., Monday through Friday,
except Federal holidays.
FOR FURTHER INFORMATION CONTACT:
Petty Officer Charity Keuter, c/o Captain
of the Port, Portland 6767 N. Basin
Avenue, Portland, Oregon 97217, (503)
240–9301.
SUPPLEMENTARY INFORMATION:
26 CFR Part 1
Regulatory Information
Income Taxes
We did not publish a notice of
proposed rulemaking (NPRM) for this
regulation. Under 5 U.S.C. 553(b)(B) and
5 U.S.C. 553(d)(3), the Coast Guard finds
that good cause exists for not publishing
an NPRM and for making this rule
effective less than 30 days after
publication in the Federal Register.
Publishing a NPRM would be contrary
to public interest since immediate
action is necessary to ensure the safety
of vessels and spectators. If normal
notice and comment procedures were
followed, this rule would not become
effective until after the date of the event.
For this reason, following normal
rulemaking procedures in this case
would be impracticable and contrary to
the public interest.
CFR Correction
In Title 26 of the Code of Federal
Regulations, Part 1 (§ 1.1551 to End),
revised as of April 1, 2005, in § 1.6045–
1(g)(4), Example 9, on page 252, second
column, the last paragraph designated
(i) and on page 253 first column, first
complete paragraph designated (ii) are
removed.
[FR Doc. 05–55506 Filed 7–18–05; 8:45 am]
BILLING CODE 1505–01–D
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
Background and Purpose
33 CFR Part 165
[CGD13–05–026]
RIN 1625–AA00
Safety Zone: Hydroplane Races,
Columbia Park, Kennewick, WA
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
SUMMARY: The Coast Guard is
establishing a temporary safety zone on
the waters of the Columbia River during
hydroplane races. The Captain of the
Port, Portland, Oregon, is taking this
action to safeguard watercraft and their
occupants from safety hazards
associated with these vessels that travel
at a high rate of speed. Entry into this
safety zone is prohibited unless
authorized by the Captain of the Port.
DATES: This regulation is effective from
7 a.m. (PDT) to 7 p.m. (PDT) each day
on July 29–31, 2005.
ADDRESSES: Documents indicated in this
preamble as being available in the
VerDate jul<14>2003
13:11 Jul 18, 2005
Jkt 205001
The Coast Guard is establishing a
temporary safety zone to allow for a safe
racing event. This event occurs on the
Columbia River in Lake Wallula in the
vicinity of Columbia Park in
Kennewick, WA and is scheduled to
start at 7 a.m. (PDT) and last until 7 p.m.
(PDT) each day on July 29–31, 2005.
This event may result in a number of
recreational vessels congregating near
the hydroplane races. The safety zone is
needed to protect watercraft and their
occupants from safety hazards
associated with the event. This safety
zone will be enforced by representatives
of the Captain of the Port, Portland,
Oregon. The Captain of the Port may be
assisted by other federal, state, and local
agencies.
Regulatory Evaluation
This rule is not a ‘‘significant
regulatory action’’ under section 3(f) of
Executive Order 12866, Regulatory
Planning and Review, and does not
require an assessment of potential costs
PO 00000
Frm 00001
Fmt 4700
Sfmt 4700
and benefits under section 6(a)(3) of that
Order. The Office of Management and
Budget has not reviewed it under that
Order. It is not ‘‘significant’’ under the
regulatory policies and procedures of
the Department of Homeland Security
(DHS). The Coast Guard expects the
economic impact of this proposal to be
so minimal that a full Regulatory
Evaluation under paragraph (10)(e) of
the regulatory policies and procedures
act of DHS is unnecessary. This
expectation is based on the fact that the
regulated area established by the
proposed regulation will encompass a
small portion of the river for twelve
hours on three days.
Small Entities
Under the Regulatory Flexibility Act
(5 U.S.C. 601–612), we have considered
whether this rule would have a
significant economic impact on a
substantial number of small entities.
The term ‘‘small entities’’ comprises
small businesses, not-for-profit
organizations that are independently
owned and operated and are not
dominant in their fields, and
governmental jurisdictions with
populations of less than 50,000.
The Coast Guard certifies under 5
U.S.C. 605(b) that this rule will not have
a significant economic impact on a
substantial number of small entities.
This rule will affect the following
entities, some of which may be small
entities: the owners or operators of
vessels intending to transit or anchor in
a portion of the Columbia River during
the time mentioned under Background
and Purpose. This safety zone will not
have a significant economic impact on
a substantial number of small entities
for the following reasons. This rule will
encompass a small portion of the river
for twelve hours on three days. Traffic
will be allowed to pass through the zone
with the permission of the Captain of
the Port or his designated
representatives on scene, if safe to do so.
Assistance for Small Entities
Under section 213(a) of the Small
Business Regulatory Enforcement
Fairness Act of 1996 (Pub. L. 104–121),
we offered to assist small entities in
understanding the rule so that they can
better evaluate its effects on them and
participate in the rulemaking process.
Small businesses may send comments
on the actions of Federal employees
who enforce, or otherwise determine
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]]>Agencies
[Federal Register Volume 70, Number 137 (Tuesday, July 19, 2005)]
[Rules and Regulations]
[Page 41343]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-55506]
========================================================================
Rules and Regulations
Federal Register
________________________________________________________________________
This section of the FEDERAL REGISTER contains regulatory documents
having general applicability and legal effect, most of which are keyed
to and codified in the Code of Federal Regulations, which is published
under 50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by the Superintendent of Documents.
Prices of new books are listed in the first FEDERAL REGISTER issue of each
week.
========================================================================
Federal Register / Vol. 70, No. 137 / Tuesday, July 19, 2005 / Rules
and Regulations
[[Page 41343]]
INTERNAL REVENUE SERVICE
26 CFR Part 1
Income Taxes
CFR Correction
In Title 26 of the Code of Federal Regulations, Part 1 (Sec.
1.1551 to End), revised as of April 1, 2005, in Sec. 1.6045-1(g)(4),
Example 9, on page 252, second column, the last paragraph designated
(i) and on page 253 first column, first complete paragraph designated
(ii) are removed.
[FR Doc. 05-55506 Filed 7-18-05; 8:45 am]
BILLING CODE 1505-01-D
