Special Local Regulation (SLR) and Safety Zone Regulations: Seattle Seafair Unlimited Hydroplane Race and Blue Angels Air Show Performance 2005, Lake Washington, WA, 44470 [05-15309]
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Federal Register / Vol. 70, No. 148 / Wednesday, August 3, 2005 / Rules and Regulations
modified and clarified by
Announcement 2002–17 (2002–1 C.B.
561), modified and amplified by Rev.
Proc. 2002–19 (2002–1 C.B. 696), and
amplified, clarified, and modified by
Rev. Proc. 2002-54 (2002–2 C.B. 432),
and § 601.601(d)(2)(ii)(b) of this
chapter). For purposes of Form 3115,
‘‘Application for Change in Accounting
Method,’’ the designated number for the
automatic accounting method change
authorized by this paragraph (e) is ‘‘95.’’
If Form 3115 is revised or renumbered,
any reference in this section to that form
is treated as a reference to the revised
or renumbered form. For the taxpayer’s
second and subsequent taxable years
ending on or after August 2, 2005,
requests to secure the consent of the
Commissioner must be made under the
administrative procedures, as modified
by paragraphs (e)(2) through (4) of this
section, for obtaining the
Commissioner’s advance consent to a
change in accounting method (for
further guidance, for example, see Rev.
Proc. 97–27 (1997–1 C.B. 680), as
modified and amplified by Rev. Proc.
2002–19 (2002–1 C.B. 696), as amplified
and clarified by Rev. Proc. 2002–54
(2002–2 C.B. 432), and
§ 601.601(d)92)(ii)(b) of this chapter).
(2) Scope limitations. Any limitations
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taxpayer seeking to change its method of
accounting to comply with this section
for its first taxable year ending on or
after August 2, 2005.
(3) Audit protection. A taxpayer that
changes its method of accounting in
accordance with this paragraph (e) to
comply with these temporary
regulations does not receive audit
protection if its method of accounting
for additional section 263A costs is an
issue under consideration at the time
the application is filed with the national
office.
(4) Section 481(a) adjustment. A
change in method of accounting to
conform to these temporary regulations
requires a section 481(a) adjustment.
The section 481(a) adjustment period is
two taxable years for a net positive
adjustment for an accounting method
change that is made to conform to these
temporary regulations.
VerDate jul<14>2003
15:20 Aug 02, 2005
Jkt 205001
(f) Effective date. This section applies
for taxable years ending on or after
August 2, 2005.
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
Approved: July 14, 2005.
Eric Solomon,
Acting Deputy Assistant Secretary of the
Treasury.
[FR Doc. 05–15363 Filed 8–2–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100 and Part 165
[CGD13–05–029]
RIN 1625–AA08 and 1625–AA00
Special Local Regulation (SLR) and
Safety Zone Regulations: Seattle
Seafair Unlimited Hydroplane Race and
Blue Angels Air Show Performance
2005, Lake Washington, WA
Coast Guard, DHS.
Notice of enforcement.
AGENCY:
ACTION:
SUMMARY: The Captain of the Port
(COTP) Puget Sound will begin
enforcing the Seattle Seafair Unlimited
Hydroplane Race Special Local
Regulation (SLR) and Seafair Blue
Angels Air Show Performance Safety
Zone Regulation. This year’s events will
be held on Thursday, August 4, 2005,
through Sunday, August 7, 2005.
DATES: The regulations found in 33 CFR
100.1301 and in 33 CFR 165.1319 will
be enforced from 8 a.m. to 8 p.m. Pacific
daylight time from August 4, 2005 to
August 7, 2005.
FOR FURTHER INFORMATION CONTACT:
Lieutenant Junior Grade Jessica Hagen,
c/o Captain of the Port Puget Sound,
Coast Guard Sector Seattle, 1519
Alaskan Way South, Seattle WA 98134
at (206) 217–6232 to obtain information
concerning enforcement of this rule.
SUPPLEMENTARY INFORMATION: On July 2,
2001, the Coast Guard published a final
rule (66 FR 34822) modifying the
regulations in 33 CFR 100.1301, for the
safe execution of the Seattle Seafair
Unlimited Hydroplane races on the
waters of Lake Washington. On June 24,
2004, the Coast Guard published a final
rule (69 FR 35250) in 33 CFR 165.1319,
to safeguard participants and spectators
from the safety hazards associated with
the Seattle Seafair Blue Angels Air
Show Performance.
PO 00000
Frm 00008
Fmt 4700
Sfmt 4700
The Special Local Regulation (33 CFR
100.1301) provides for a regulated area
to protect spectators while providing
unobstructed vessel traffic lanes to
ensure timely arrival of emergency
response craft. Movements are regulated
for all vessels in the area described
unless otherwise regulated by the COTP
or his designee. The COTP may be
assisted by other Federal, State, or local
law enforcement agencies in enforcing
this SLR.
The safety zone regulation (33 CFR
165.1319) establishes requirements for
all vessels to obtain permission of the
COTP or the COTP’s designated
representative to enter, move within, or
exit the safety zone when it is enforced.
Entry into this safety zone is prohibited
unless otherwise exempted or excluded
under 33 CFR 165.1319 or unless
authorized by the COTP or his designee.
The Captain of the Port Puget Sound
will begin enforcing the Seattle Seafair
Unlimited Hydroplane Race Special
Local Regulation (SLR) as per 33 CFR
100.1301, and the Seafair Blue Angels
Air Show Performance Safety Zone as
per 33 CFR 165.1319, on Thursday,
August 4, 2005 at 8 a.m. Pacific daylight
time. These regulations will be enforced
until Sunday, August 7, 2005 at 8 p.m.
Pacific daylight time. All persons and
vessels are authorized to enter, move
within, and exit the regulated area or
safety zone on or after Sunday, August
7, 2005 at 8 p.m. Pacific daylight time
unless a new notice of enforcement is
issued before then.
Dated: July 22, 2005.
Stephen P. Metruck,
Captain, U.S. Coast Guard, Captain of the
Port, Puget Sound.
[FR Doc. 05–15309 Filed 8–2–05; 8:45 am]
BILLING CODE 4910–15–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Parts 51 and 81
[FRL–7947–4]
Identification of Ozone Areas for
Which the 1-Hour Standard Has Been
Revoked and Technical Correction to
Phase 1 Rule
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
SUMMARY: On April 30, 2004, EPA
published the first phase of its final rule
to implement the 8-Hour Ozone
National Ambient Air Quality Standard
(NAAQS) (Phase 1 Rule). At that same
time, EPA also published 8-hour ozone
E:\FR\FM\03AUR1.SGM
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Agencies
[Federal Register Volume 70, Number 148 (Wednesday, August 3, 2005)]
[Rules and Regulations]
[Page 44470]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-15309]
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 100 and Part 165
[CGD13-05-029]
RIN 1625-AA08 and 1625-AA00
Special Local Regulation (SLR) and Safety Zone Regulations:
Seattle Seafair Unlimited Hydroplane Race and Blue Angels Air Show
Performance 2005, Lake Washington, WA
AGENCY: Coast Guard, DHS.
ACTION: Notice of enforcement.
-----------------------------------------------------------------------
SUMMARY: The Captain of the Port (COTP) Puget Sound will begin
enforcing the Seattle Seafair Unlimited Hydroplane Race Special Local
Regulation (SLR) and Seafair Blue Angels Air Show Performance Safety
Zone Regulation. This year's events will be held on Thursday, August 4,
2005, through Sunday, August 7, 2005.
DATES: The regulations found in 33 CFR 100.1301 and in 33 CFR 165.1319
will be enforced from 8 a.m. to 8 p.m. Pacific daylight time from
August 4, 2005 to August 7, 2005.
FOR FURTHER INFORMATION CONTACT: Lieutenant Junior Grade Jessica Hagen,
c/o Captain of the Port Puget Sound, Coast Guard Sector Seattle, 1519
Alaskan Way South, Seattle WA 98134 at (206) 217-6232 to obtain
information concerning enforcement of this rule.
SUPPLEMENTARY INFORMATION: On July 2, 2001, the Coast Guard published a
final rule (66 FR 34822) modifying the regulations in 33 CFR 100.1301,
for the safe execution of the Seattle Seafair Unlimited Hydroplane
races on the waters of Lake Washington. On June 24, 2004, the Coast
Guard published a final rule (69 FR 35250) in 33 CFR 165.1319, to
safeguard participants and spectators from the safety hazards
associated with the Seattle Seafair Blue Angels Air Show Performance.
The Special Local Regulation (33 CFR 100.1301) provides for a
regulated area to protect spectators while providing unobstructed
vessel traffic lanes to ensure timely arrival of emergency response
craft. Movements are regulated for all vessels in the area described
unless otherwise regulated by the COTP or his designee. The COTP may be
assisted by other Federal, State, or local law enforcement agencies in
enforcing this SLR.
The safety zone regulation (33 CFR 165.1319) establishes
requirements for all vessels to obtain permission of the COTP or the
COTP's designated representative to enter, move within, or exit the
safety zone when it is enforced. Entry into this safety zone is
prohibited unless otherwise exempted or excluded under 33 CFR 165.1319
or unless authorized by the COTP or his designee. The Captain of the
Port Puget Sound will begin enforcing the Seattle Seafair Unlimited
Hydroplane Race Special Local Regulation (SLR) as per 33 CFR 100.1301,
and the Seafair Blue Angels Air Show Performance Safety Zone as per 33
CFR 165.1319, on Thursday, August 4, 2005 at 8 a.m. Pacific daylight
time. These regulations will be enforced until Sunday, August 7, 2005
at 8 p.m. Pacific daylight time. All persons and vessels are authorized
to enter, move within, and exit the regulated area or safety zone on or
after Sunday, August 7, 2005 at 8 p.m. Pacific daylight time unless a
new notice of enforcement is issued before then.
Dated: July 22, 2005.
Stephen P. Metruck,
Captain, U.S. Coast Guard, Captain of the Port, Puget Sound.
[FR Doc. 05-15309 Filed 8-2-05; 8:45 am]
BILLING CODE 4910-15-P