Endangered and Threatened Wildlife and Plants; Proposed Endangered Status for 12 Species of Hawaiian Picture-Wings, 69922-69924 [05-22827]
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Federal Register / Vol. 70, No. 222 / Friday, November 18, 2005 / Proposed Rules
amount of whose inclusions of gross
income under section 951(a) are affected
by the partnership’s allocations of
subpart F items (or would be affected if
such items were allocated to the
corporation).
*
*
*
*
*
(5) Examples. * * *
Example 29. (i) B, a domestic corporation,
and C, a controlled foreign corporation, form
BC, a partnership organized under the laws
of country X. B and C each contribute 50
percent of the capital of BC. B and C are
wholly-owned subsidiaries of A, a domestic
corporation. Substantially all of BC’s income
would not be subpart F income if earned
directly by C. The BC partnership agreement
provides that, for the first fifteen years, BC’s
gross income will be allocated 10 percent to
B and 90 percent to C, and BC’s deductions
and losses will be allocated 90 percent to B
and 10 percent to C. The partnership
agreement also provides that, after the initial
fifteen year period, BC’s gross income will be
allocated 90 percent to B and 10 percent to
C, and BC’s deductions and losses will be
allocated 10 percent to B and 90 percent to
C.
(ii) Apart from the application of section
704(b), the Commissioner may reallocate or
otherwise not respect the allocations under
other sections. See paragraph (b)(1)(iii) of this
section. For example, BC’s allocations of
gross income, deductions, and losses may be
evaluated and reallocated (or not respected),
as appropriate, if it is determined that the
allocations result in the evasion of tax or do
not clearly reflect income under section 482.
Example 30. PRS is a partnership with
three partners, A, B, and C. A is a corporation
that is a member of a consolidated group
within the meaning of § 1.1502–1(h). B is a
subchapter S corporation that is whollyowned by D, an individual. C is a partnership
with two partners, E, an individual, and F,
a corporation that is member of a
consolidated group within the meaning of
§ 1.1502–1(h). For purposes of paragraph
(b)(2)(iii) of this section, in determining the
after-tax economic benefit or detriment of an
allocation to A, the tax consequences that
result from the interaction of the allocation
to A with the tax attributes of the
consolidated group in which A is a member
must be taken into account. In determining
the after-tax economic benefit or detriment of
an allocation to B, the tax consequences that
result from the interaction of the allocation
with the tax attributes of D must be taken
into account. In determining the after-tax
economic benefit or detriment of an
allocation to C, the tax consequences that
result from the interaction of the allocation
with the tax attributes of E and the
consolidated group in which F is a member
must be taken into account.
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 05–22281 Filed 11–17–05; 8:45 am]
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ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 271
[FRL–7998–7]
Massachusetts: Extension of Interim
Authorization of State Hazardous
Waste Management Program Revision
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
SUMMARY: The EPA is proposing to
extend the expiration date from January
1, 2006 to January 1, 2011 for the
interim authorization under the
Resource Conservation and Recovery
Act, of the Massachusetts program for
regulating Cathode Ray Tubes (‘‘CRTs’’).
Massachusetts was granted interim
authorization to assume the
responsibility under the Toxicity
Characteristics Rule (‘‘TC Rule’’) for
regulating CRTs on November 15, 2000,
with an expiration date of January 1,
2003. This expiration date was
subsequently extended until January 1,
2006. As this interim authorization is
soon due to expire, an extension is
needed for the reasons explained
elsewhere in today’s Federal Register.
In the ‘‘Rules and Regulations’’ section
of this Federal Register, EPA is
publishing a rule to authorize the
extension without a prior proposal
because we believe this action is not
controversial and do not expect
comments that oppose it. Unless we get
written comments which oppose this
extension during the comment period,
the decision to extend the interim
authorization will take effect. If we get
comments that oppose this action, we
will publish a document in the Federal
Register withdrawing this rule before it
takes effect and this separate document
in this proposed rules section of this
Federal Register will serve as the
proposal to authorize the changes. We
will then respond to public comments
in a later final rule based on this
proposal. You may not have another
opportunity for comment. If you want to
comment on this action, you must do so
at this time.
DATES: Send your written comments by
December 19, 2005.
ADDRESSES: Send any written comments
to Robin Biscaia, EPA New England,
One Congress Street, Suite 1100 (CHW),
Boston, MA 02114–2023; telephone:
(617) 918–1642. Documents related to
EPA’s previous decision to grant interim
authorization (regarding regulation of
CRTs) and the materials which EPA
used in now considering the extension
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(the ‘‘Administrative Record’’) are
available for inspection and copying
during normal business hours at the
following locations: Massachusetts
Department of Environmental
Protection, Business Compliance
Division, One Winter Street—8th Floor,
Boston, MA 02108, business hours: 9
a.m. to 5 p.m., telephone: (617) 556–
1096; or EPA New England Library, One
Congress Street—11th Floor, Boston,
MA 02114–2023, business hours: 10
a.m. to 3 p.m., Monday through
Thursday, telephone: (617) 918–1990.
Comments may also be submitted
electronically or through hand delivery/
courier; please follow the detailed
instructions in the ADDRESSES section of
the immediate final rule which is
located in the Rules section of this
Federal Register.
FOR FURTHER INFORMATION CONTACT:
Robin Biscaia, Hazardous Waste Unit,
Office of Ecosystems Protection, EPA
New England, One Congress Street,
Suite 1100 (CHW), Boston, MA 02114–
2023, telephone: (617) 918–1642.
SUPPLEMENTARY INFORMATION: For
additional information, please see the
immediate final rule published in the
‘‘Rules and Regulations’’ section of this
Federal Register.
Dated: November 9, 2005.
Robert W. Varney,
Regional Administrator, EPA New England.
[FR Doc. 05–22892 Filed 11–17–05; 8:45 am]
BILLING CODE 6560–50–P
DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
50 CFR Part 17
RIN 1018–AG23
Endangered and Threatened Wildlife
and Plants; Proposed Endangered
Status for 12 Species of Hawaiian
Picture-Wings
Fish and Wildlife Service,
Interior.
ACTION: Proposed rule; reopening of
comment period.
AGENCY:
SUMMARY: We, the U.S. Fish and
Wildlife Service (Service), pursuant to
the Endangered Species Act of 1973, as
amended (Act), announce the reopening
of the comment period on the proposal
to list 12 species of Hawaiian picturewings as endangered to allow peer
reviewers and all interested parties
another opportunity to submit
comments on the rule.
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Federal Register / Vol. 70, No. 222 / Friday, November 18, 2005 / Proposed Rules
Comments from all interested
parties must be received by December 2,
2005.
ADDRESSES: If you wish to comment,
you may submit your comments and
materials concerning the proposal by
any one of the following methods:
1. You may submit comments and
information to Patrick Leonard, Field
Supervisor, Pacific Islands Fish and
Wildlife Office (PIFWO), U.S. Fish and
Wildlife Service, 300 Ala Moana
Boulevard, Room 3–122, P.O. Box
50088, Honolulu, HI 96850;
2. You may hand-deliver written
comments and information to our
PIFWO at the address given above;
3. You may also send comments by
electronic mail (e-mail) to
12pic_species_listing@fws.gov. For
directions on how to submit electronic
filing of comments, see the ‘‘Public
Comments Solicited’’ section; or
4. You may fax your comments to
808/792–9581.
All comments and materials received,
as well as supporting documentation
used in preparation of the proposed
rule, will be available for public
inspection, by appointment during
normal business hours at our PIFWO at
the above address.
FOR FURTHER INFORMATION CONTACT:
Patrick Leonard, Field Supervisor, at the
above address (telephone 808/792–9400;
facsimile 808/792–9581).
SUPPLEMENTARY INFORMATION:
DATES:
Background
On January 17, 2001, we published a
proposed rule to list as endangered 12
species of Hawaiian picture-wings:
Drosophila aglaia, D. differens, D.
hemipeza, D. heteroneura, D.
montgomeryi, D. mulli, D. musaphilia,
D. neoclavisetae, D. obatai, D.
ochrobasis, D. substenoptera, and D.
tarphytrichia (66 FR 3964).
These insect species, known as
Hawaiian picture-wings, are part of the
intensely studied family, Drosophilidae,
found throughout the main islands of
the Hawaiian archipelago. Hawaiian
picture-wings are known for their
elaborate markings on otherwise clear
wings. They also have been called the
‘‘birds of paradise’’ of the insect world
because of their spectacular courtship
displays and defense of their territories.
As many as 1,000 species of Hawaiian
picture-wing may exist, each adapted
not only to a particular island, but to a
specific habitat type. Individual species
have adapted to a wide diversity of
ecosystems ranging from desert-like
habitats to rain forests and swamplands.
In many cases, a species requires a
specific native plant host during
portions of its breeding cycle.
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Each of the 12 Hawaiian picture-wing
species in the proposed listing rule is
found only on a single island, and each
breeds only on a single or a few related
species of plants, some of which are also
listed as threatened or endangered
species. Six of the picture-wing species
are found on Oahu; three species, on the
island of Hawaii (Big Island); and one
species, on each of the islands of Kauai,
Molokai, and Maui. One of the Big
Island species was thought to be extinct
until an extremely small population was
rediscovered in 1993.
Threats to the continued existence of
these species include habitat
degradation caused by feral animals and
nonnative weeds, habitat loss from fire,
biological pest control, and predation
from alien ants and wasps. Three of the
picture-wing species exist in such a
small number of populations that
naturally occurring events such as
hurricanes and landslides could
eliminate them.
In our January 17, 2001, proposed rule
and associated notifications, we
requested that all interested parties
submit comments, data, or other
information that might contribute to the
development of a final rule. A 60-day
comment period closed on March 19,
2001. The comment period was
reopened on October 4, 2005, and
closed on November 3, 2005, to allow
another opportunity to submit
comments on the rule (70 FR 57851).
We are reopening the comment period
again to give additional time for all
interested parties to submit comments
on the proposed listing.
Pursuant to a settlement agreement
approved by the United States District
Court for the District of Hawaii on
August 31, 2005, the Service must make
a final listing decision for these 12
Hawaiian picture-wing species by April
17, 2006. If the final listing
determination results in the listing of
one or more of the 12 species and a
critical habitat designation is found to
be prudent, the Service must submit to
the Federal Register a proposed critical
habitat determination by September 15,
2006, and a final critical habitat
determination by April 16, 2007 (Center
for Biological Diversity v. Allen, CV–05–
27400326 JE).
Public Comments Solicited
We intend that any final action
resulting from the proposal be as
accurate and as effective as possible.
Therefore, we are reopening the
comment period again to give additional
time for all interested parties to consider
the information provided in the
proposed rule and submit comments on
the proposed listing. Comments from
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69923
the public regarding the proposed rule
are sought, especially concerning:
(1) Biological, commercial trade, or
other relevant data concerning any
threats (or lack thereof) to the 12
Hawaiian picture-wing species;
(2) The location of any additional
populations of the 12 Hawaiian picturewing species;
(3) Additional information on the
range, distribution, and population sizes
of these species;
(4) Current or planned activities in the
areas inhabited by the 12 Hawaiian
picture-wing species and the possible
impacts of these activities on these
species;
(5) The reasons why critical habitat is
or is not prudent as provided by section
4 of the Act; and
(6) Comments on the basis of the
original proposed rule to list, or the
basis for determining that these twelve
picture-wings represent separate
species.
If you wish to comment, you may
submit your comments and materials
concerning this proposal by any one of
several methods (see ADDRESSES
section). Please submit Internet
comments to
12pic_species_listing@fws.gov in ASCII
file format and avoid the use of special
characters or any form of encryption.
Please also include ‘‘Attn: RIN 1018–
AG23’’ in your e-mail subject header
and your name and return address in
the body of your message. If you do not
receive a confirmation from the system
that we have received your Internet
message, contact us directly by calling
our PIFWO at 808/792–9400. Please
note that the Internet address,
12pic_species_listing@fws.gov, will be
closed at the termination of the public
comment period.
Our practice is to make comments,
including names and home addresses of
respondents, available for public review
during regular business hours.
Individual respondents may request that
we withhold their home addresses from
the rulemaking record, which we will
honor to the extent allowable by law.
There also may be circumstances in
which we would withhold from the
rulemaking record a respondent’s
identity, as allowable by law. If you
wish us to withhold your name and/or
address, you must state this
prominently at the beginning of your
comment. However, we will not
consider anonymous comments. We
will make all submissions from
organizations or businesses, and from
individuals identifying themselves as
representatives or officials of
organizations or businesses, available
for public inspection in their entirety.
E:\FR\FM\18NOP1.SGM
18NOP1
69924
Federal Register / Vol. 70, No. 222 / Friday, November 18, 2005 / Proposed Rules
Comments and materials received, as
well as supporting documentation used
in preparation of the January 17, 2001,
proposal to list the 12 Hawaiian picturewings as endangered, will be available
for inspection, by appointment, during
normal business hours at our PIFWO at
the address given above.
Authority
Author
The primary author of this notice is
Michael Richardson, U.S. Fish and
Wildlife Service (see ADDRESSES section
above).
The authority for this action is the
Endangered Species Act of 1973 (16 U.S.C.
1531 et seq.).
Dated: November 8, 2005.
Marshall P. Jones Jr.,
Acting Director, Fish and Wildlife Service.
[FR Doc. 05–22827 Filed 11–17–05; 8:45 am]
BILLING CODE 4310–55–P
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]]>Agencies
[Federal Register Volume 70, Number 222 (Friday, November 18, 2005)]
[Proposed Rules]
[Pages 69922-69924]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 05-22827]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE INTERIOR
Fish and Wildlife Service
50 CFR Part 17
RIN 1018-AG23
Endangered and Threatened Wildlife and Plants; Proposed
Endangered Status for 12 Species of Hawaiian Picture-Wings
AGENCY: Fish and Wildlife Service, Interior.
ACTION: Proposed rule; reopening of comment period.
-----------------------------------------------------------------------
SUMMARY: We, the U.S. Fish and Wildlife Service (Service), pursuant to
the Endangered Species Act of 1973, as amended (Act), announce the
reopening of the comment period on the proposal to list 12 species of
Hawaiian picture-wings as endangered to allow peer reviewers and all
interested parties another opportunity to submit comments on the rule.
[[Page 69923]]
DATES: Comments from all interested parties must be received by
December 2, 2005.
ADDRESSES: If you wish to comment, you may submit your comments and
materials concerning the proposal by any one of the following methods:
1. You may submit comments and information to Patrick Leonard,
Field Supervisor, Pacific Islands Fish and Wildlife Office (PIFWO),
U.S. Fish and Wildlife Service, 300 Ala Moana Boulevard, Room 3-122,
P.O. Box 50088, Honolulu, HI 96850;
2. You may hand-deliver written comments and information to our
PIFWO at the address given above;
3. You may also send comments by electronic mail (e-mail) to
12pic_species_listing@fws.gov. For directions on how to submit
electronic filing of comments, see the ``Public Comments Solicited''
section; or
4. You may fax your comments to 808/792-9581.
All comments and materials received, as well as supporting
documentation used in preparation of the proposed rule, will be
available for public inspection, by appointment during normal business
hours at our PIFWO at the above address.
FOR FURTHER INFORMATION CONTACT: Patrick Leonard, Field Supervisor, at
the above address (telephone 808/792-9400; facsimile 808/792-9581).
SUPPLEMENTARY INFORMATION:
Background
On January 17, 2001, we published a proposed rule to list as
endangered 12 species of Hawaiian picture-wings: Drosophila aglaia, D.
differens, D. hemipeza, D. heteroneura, D. montgomeryi, D. mulli, D.
musaphilia, D. neoclavisetae, D. obatai, D. ochrobasis, D.
substenoptera, and D. tarphytrichia (66 FR 3964).
These insect species, known as Hawaiian picture-wings, are part of
the intensely studied family, Drosophilidae, found throughout the main
islands of the Hawaiian archipelago. Hawaiian picture-wings are known
for their elaborate markings on otherwise clear wings. They also have
been called the ``birds of paradise'' of the insect world because of
their spectacular courtship displays and defense of their territories.
As many as 1,000 species of Hawaiian picture-wing may exist, each
adapted not only to a particular island, but to a specific habitat
type. Individual species have adapted to a wide diversity of ecosystems
ranging from desert-like habitats to rain forests and swamplands. In
many cases, a species requires a specific native plant host during
portions of its breeding cycle.
Each of the 12 Hawaiian picture-wing species in the proposed
listing rule is found only on a single island, and each breeds only on
a single or a few related species of plants, some of which are also
listed as threatened or endangered species. Six of the picture-wing
species are found on Oahu; three species, on the island of Hawaii (Big
Island); and one species, on each of the islands of Kauai, Molokai, and
Maui. One of the Big Island species was thought to be extinct until an
extremely small population was rediscovered in 1993.
Threats to the continued existence of these species include habitat
degradation caused by feral animals and nonnative weeds, habitat loss
from fire, biological pest control, and predation from alien ants and
wasps. Three of the picture-wing species exist in such a small number
of populations that naturally occurring events such as hurricanes and
landslides could eliminate them.
In our January 17, 2001, proposed rule and associated
notifications, we requested that all interested parties submit
comments, data, or other information that might contribute to the
development of a final rule. A 60-day comment period closed on March
19, 2001. The comment period was reopened on October 4, 2005, and
closed on November 3, 2005, to allow another opportunity to submit
comments on the rule (70 FR 57851). We are reopening the comment period
again to give additional time for all interested parties to submit
comments on the proposed listing.
Pursuant to a settlement agreement approved by the United States
District Court for the District of Hawaii on August 31, 2005, the
Service must make a final listing decision for these 12 Hawaiian
picture-wing species by April 17, 2006. If the final listing
determination results in the listing of one or more of the 12 species
and a critical habitat designation is found to be prudent, the Service
must submit to the Federal Register a proposed critical habitat
determination by September 15, 2006, and a final critical habitat
determination by April 16, 2007 (Center for Biological Diversity v.
Allen, CV-05-27400326 JE).
Public Comments Solicited
We intend that any final action resulting from the proposal be as
accurate and as effective as possible. Therefore, we are reopening the
comment period again to give additional time for all interested parties
to consider the information provided in the proposed rule and submit
comments on the proposed listing. Comments from the public regarding
the proposed rule are sought, especially concerning:
(1) Biological, commercial trade, or other relevant data concerning
any threats (or lack thereof) to the 12 Hawaiian picture-wing species;
(2) The location of any additional populations of the 12 Hawaiian
picture-wing species;
(3) Additional information on the range, distribution, and
population sizes of these species;
(4) Current or planned activities in the areas inhabited by the 12
Hawaiian picture-wing species and the possible impacts of these
activities on these species;
(5) The reasons why critical habitat is or is not prudent as
provided by section 4 of the Act; and
(6) Comments on the basis of the original proposed rule to list, or
the basis for determining that these twelve picture-wings represent
separate species.
If you wish to comment, you may submit your comments and materials
concerning this proposal by any one of several methods (see ADDRESSES
section). Please submit Internet comments to 12pic_species_
listing@fws.gov in ASCII file format and avoid the use of special
characters or any form of encryption. Please also include ``Attn: RIN
1018-AG23'' in your e-mail subject header and your name and return
address in the body of your message. If you do not receive a
confirmation from the system that we have received your Internet
message, contact us directly by calling our PIFWO at 808/792-9400.
Please note that the Internet address, 12pic_species_listing@fws.gov,
will be closed at the termination of the public comment period.
Our practice is to make comments, including names and home
addresses of respondents, available for public review during regular
business hours. Individual respondents may request that we withhold
their home addresses from the rulemaking record, which we will honor to
the extent allowable by law. There also may be circumstances in which
we would withhold from the rulemaking record a respondent's identity,
as allowable by law. If you wish us to withhold your name and/or
address, you must state this prominently at the beginning of your
comment. However, we will not consider anonymous comments. We will make
all submissions from organizations or businesses, and from individuals
identifying themselves as representatives or officials of organizations
or businesses, available for public inspection in their entirety.
[[Page 69924]]
Comments and materials received, as well as supporting
documentation used in preparation of the January 17, 2001, proposal to
list the 12 Hawaiian picture-wings as endangered, will be available for
inspection, by appointment, during normal business hours at our PIFWO
at the address given above.
Author
The primary author of this notice is Michael Richardson, U.S. Fish
and Wildlife Service (see ADDRESSES section above).
Authority
The authority for this action is the Endangered Species Act of
1973 (16 U.S.C. 1531 et seq.).
Dated: November 8, 2005.
Marshall P. Jones Jr.,
Acting Director, Fish and Wildlife Service.
[FR Doc. 05-22827 Filed 11-17-05; 8:45 am]
BILLING CODE 4310-55-P
