Director of Small and Disadvantaged Business Utilization, 4818 [06-814]
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4818
Federal Register / Vol. 71, No. 19 / Monday, January 30, 2006 / Rules and Regulations
determination of whether an entity is
domestic or foreign is made
independently from the determination
of its corporate or non-corporate
classification. See §§ 301.7701–2 and
301.7701–3 for the rules governing the
classification of entities.
(b) Examples. The following examples
illustrate the rules of this section:
DEPARTMENT OF DEFENSE
Example 1. (i) Facts. Y is an entity that is
created or organized under the laws of
Country A as a public limited company. It is
also an entity that is organized as a limited
liability company (LLC) under the laws of
State B. Y is classified as a corporation for
Federal tax purposes under the rules of
§§ 301.7701–2, and 301.7701–3.
(ii) Result. Y is a domestic corporation
because it is an entity that is classified as a
corporation and it is organized as an entity
under the laws of State B.
Example 2. (i) Facts. P is an entity with
more than one owner organized under the
laws of Country A as an unlimited company.
It is also an entity that is organized as a
general partnership under the laws of State
B. P is classified as a partnership for Federal
tax purposes under the rules of §§ 301.7701–
2, and 301.7701–3.
(ii) Result. P is a domestic partnership
because it is an entity that is classified as a
partnership and it is organized as an entity
under the laws of State B.
AGENCY:
(c) Effective date.—(1) General rule.
Except as provided in paragraph (c)(2)
of this section, the rules of this section
apply as of August 12, 2004, to all
business entities existing on or after that
date.
(2) Transition rule. For business
entities created or organized under the
laws of more than one jurisdiction as of
August 12, 2004, the rules of this
section apply as of May 1, 2006. These
entities, however, may rely on the rules
of this section as of August 12, 2004.
§ 301.7701–5T
Par. 7. Section 301.7701–5T is
removed.
Approved: January 17, 2006.
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
Eric Solomon,
Acting Deputy Assistant Secretary of the
Treasury.
[FR Doc. 06–817 Filed 1–27–06; 8:45 am]
cprice-sewell on PROD1PC66 with RULES
32 CFR Part 392
[DoD Instruction 5134.04]
Director of Small and Disadvantaged
Business Utilization
ACTION:
Department of Defense.
Final rule.
SUMMARY: This document removes
regulations from Title 32 of the Code of
Federal Regulations concerning the
Director of Small and Disadvantaged
Business Utilization. This part has
served the purpose for which it was
intended in the CFR and is no longer
necessary.
EFFECTIVE DATE:
January 30, 2006.
FOR FURTHER INFORMATION CONTACT:
L.M.
Bynum (703) 696–4970.
The
revised DoD Instruction 5134.04 is
available at https://www.dtic.mil/whs/
directives/corres/html/513404.htm.
SUPPLEMENTARY INFORMATION:
List of Subjects in 32 CFR Part 392
Organizations.
PART 392—[REMOVED]
Accordingly, by the authority of 10
U.S.C. 301, 32 CFR part 392 is removed.
I
Dated: January 24, 2006.
L.M. Bynum,
Alternate OSD Federal Register Liaison
Officer, Department of Defense.
[FR Doc. 06–814 Filed 1–27–06; 8:45 am]
BILLING CODE 5001–06–M
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
[Removed]
I
BILLING CODE 4830–01–P
VerDate Aug<31>2005
Office of the Secretary
14:05 Jan 27, 2006
Jkt 208001
33 CFR Part 165
[COTP Honolulu 06–002]
RIN 1625–AA87
Security Zone; Pearl Harbor and
Adjacent Waters, Honolulu, HI
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
SUMMARY: This temporary rule
establishes a 500-yard moving security
zone around the U.S. Forces vessel
SBX–1 during transit and float-off
operations in the waters adjacent to
Pearl Harbor, HI. The SBX–1 will transit
aboard the M/V BLUE MARLIN and will
be floated-off and escorted into Pearl
PO 00000
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Harbor. This security zone is necessary
to protect the SBX–1 from hazards
associated with other vessels or persons
approaching too close during the transit,
float-off, and escort operations. Entry of
persons or vessels into this temporary
security zone is prohibited unless
authorized by the Captain of the Port
(COTP).
DATES: This rule is effective from 12
a.m. (HST) on January 13, 2006 to 11:59
p.m. (HST) on January 31, 2006.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket are part of docket COTP
Honolulu 06–002 and are available for
inspection or copying at Coast Guard
Sector Honolulu between 7 a.m. and
3:30 p.m., Monday through Friday,
except Federal holidays.
FOR FURTHER INFORMATION CONTACT:
Lieutenant (Junior Grade) Quincey
Adams, U.S. Coast Guard Sector
Honolulu at (808) 842–2600.
SUPPLEMENTARY INFORMATION:
Regulatory Information
We did not publish a notice of
proposed rulemaking (NPRM) for this
regulation. Under 5 U.S.C. 553(b)(B), the
Coast Guard finds that good cause exists
for not publishing an NPRM. The Coast
Guard was not given the final voyage
plan in time to initiate full rulemaking,
and the need for this temporary security
zone was not determined until less than
30 days before the SBX–1 will require
the zone’s protection. Publishing an
NPRM and delaying the effective date
would be contrary to the public interest
since the transit would occur before the
rulemaking process was complete,
thereby jeopardizing the security of the
people and property associated with the
operation. Under 5 U.S.C. 553(d)(3), the
Coast Guard finds that good cause exists
for making this rule effective less than
30 days after publication in the Federal
Register. The COTP finds this good
cause to be the immediate need for a
security zone to allay the waterborne
security threats surrounding the SBX–
1’s transit.
Background and Purpose
On January 9, 2006, U.S. Forces vessel
SBX–1 entered the Honolulu Captain of
the Port Zone while attached to the
loading platform of M/V BLUE
MARLIN. COTP Honolulu Order 06–001
established a security zone to protect its
float-off and transit into Pearl Harbor, HI
(165.T14–131 Security Zone; Pearl
Harbor and adjacent waters, Honolulu,
HI).
That temporary final rule expired on
January 12, 2006 at 11:59 p.m. The Navy
contacted the Coast Guard that day to
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[Federal Register Volume 71, Number 19 (Monday, January 30, 2006)]
[Rules and Regulations]
[Page 4818]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-814]
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DEPARTMENT OF DEFENSE
Office of the Secretary
32 CFR Part 392
[DoD Instruction 5134.04]
Director of Small and Disadvantaged Business Utilization
AGENCY: Department of Defense.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: This document removes regulations from Title 32 of the Code of
Federal Regulations concerning the Director of Small and Disadvantaged
Business Utilization. This part has served the purpose for which it was
intended in the CFR and is no longer necessary.
EFFECTIVE DATE: January 30, 2006.
FOR FURTHER INFORMATION CONTACT: L.M. Bynum (703) 696-4970.
SUPPLEMENTARY INFORMATION: The revised DoD Instruction 5134.04 is
available at https://www.dtic.mil/whs/directives/corres/html/513404.htm.
List of Subjects in 32 CFR Part 392
Organizations.
PART 392--[REMOVED]
0
Accordingly, by the authority of 10 U.S.C. 301, 32 CFR part 392 is
removed.
Dated: January 24, 2006.
L.M. Bynum,
Alternate OSD Federal Register Liaison Officer, Department of Defense.
[FR Doc. 06-814 Filed 1-27-06; 8:45 am]
BILLING CODE 5001-06-M
