Drawbridge Operation Regulation; Merrimack River, MA, Maintenance, 14932 [E9-7400]
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14932
Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Rules and Regulations
for the relevant period. All such
submissions should be sent to the
address provided in the instructions to
Form 8804–C.
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(e) * * *
(2) * * *
Example 2. * * *
(i) Assume the same facts as in Example 1.
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(ii) * * * As described in Example 1,
NRA’s year 4 U.S. income tax return is a
qualifying U.S. income tax return because it
will report income or gain effectively
connected with a U.S. trade or business and
is described under paragraph (b)(2)(iii)(C) of
this section. Although NRA’s year 5 U.S.
income tax return reports income or gain
effectively connected with a U.S. trade or
business or deductions or losses properly
allocated and apportioned to such activities
it is not a qualifying U.S. income tax return
under paragraph (b)(2)(iii) of this section.
* * *
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Example 4. * * * NRA timely-filed
(within the meaning of paragraph (b)(2) of
this section) U.S. income tax returns for years
1 through 6 reporting its allocable share of
ECTI (or loss) from XYZ (and timely paid all
tax shown on such returns). * * *
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Example 6. * * *
(ii) If PRS had considered only $900 (or a
lesser amount) of NRA’s certified net
operating loss when computing and paying
its 1446 tax during year 4 then, under
paragraph (d)(2)(iii) of this section, PRS
would not be liable for 1446 tax because it
did not consider a net operating loss greater
than the amount actually available to NRA.
Par. 3. Section 1.1464–1 is amended
by revising paragraph (c) to read as
follows:
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§ 1.1464–1
Refunds or credits.
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(c) Effective/Applicability date. The
last sentence in paragraph (a) of this
section shall apply to partnership
taxable years beginning after April 29,
2008.
Par. 4. Section 1.6151–1 is amended
by revising paragraph (e) to read as
follows:
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dwashington3 on PROD1PC60 with RULES
§ 1.6151–1 Time and place for paying tax
shown on returns.
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(e) Effective/Applicability date.
Paragraph (d)(2) of this section shall
apply to publicly traded partnerships
described in § 1.1446–4 for partnership
VerDate Nov<24>2008
14:50 Apr 01, 2009
Jkt 217001
taxable years beginning after April 29,
2008.
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LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. E9–7392 Filed 4–1–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[USCG–2009–0152]
Drawbridge Operation Regulation;
Merrimack River, MA, Maintenance
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
AGENCY:
ACTION:
SUMMARY: The Commander, First Coast
Guard District, has issued a temporary
deviation from the regulation governing
the operation of the Hines Memorial
(Main Street) Bridge across the
Merrimack River at mile 5.8, between
Amesbury and Newburyport,
Massachusetts. Under this temporary
deviation the bridge may remain closed
for six weeks.
DATES: This deviation is effective from
March 17, 2009 through May 15, 2009.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket are part of docket USCG–2009–
0152 and are available online at http:
//www.regulations.gov. They are also
available for inspection or copying two
locations: the Docket Management
Facility (M–30), U.S. Department of
Transportation, West Building Ground
Floor, Room W12–140, 1200 New Jersey
Avenue, SE., Washington, DC 20590,
between 9 a.m. and 5 p.m., Monday
through Friday, except Federal holidays,
and the First Coast Guard District,
Bridge Branch Office, 408 Atlantic
Avenue, Boston, Massachusetts 02110,
between 7 a.m. and 3 p.m., Monday
through Friday, except Federal holidays.
FOR FURTHER INFORMATION CONTACT: John
McDonald, Project Officer, First Coast
Guard District, at (617) 223–8364.
SUPPLEMENTARY INFORMATION:
The Hines Memorial (Main Street)
Bridge has a vertical clearance in the
closed position of 13 feet at mean high
water and 20 feet at mean low water.
The existing drawbridge operation
regulations are listed at 33 CFR 117.5.
The bridge was damaged by a
collision with a tug and barge last
PO 00000
Frm 00004
Fmt 4700
Sfmt 4700
November. The bridge was closed to
vehicular traffic as a result of that
accident.
Massachusetts Highway Department
(MHD), the bridge owner, requested a
temporary deviation to help facilitate
load testing necessary to determine if
the bridge will be able to bear the
vehicular traffic loads that will be
present when the bridge is scheduled to
be re-opened to vehicular traffic on May
15, 2009.
The waterway has seasonal
recreational vessels of various sizes.
There have been few requests to open
the bridge during April and May in past
years according to the bridge logs.
This temporary deviation is therefore
necessary in order to insure that the
bridge continues to operate in a safe
reliable manner.
Under this temporary deviation, in
effect from March 17, 2009 through May
15, 2009, the Hines Memorial (Main
Street) Bridge may remain in the closed
position.
In accordance with 33 CFR 117.35(e),
the bridge must return to its regular
operating schedule immediately at the
end of the designated time period. This
deviation from the operating regulations
is authorized under 33 CFR 117.35.
Dated: March 17, 2009.
Gary Kassof,
Bridge Program Manager, First Coast Guard
District.
[FR Doc. E9–7400 Filed 4–1–09; 8:45 am]
BILLING CODE 4910–15–P
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E:\FR\FM\02APR1.SGM
02APR1
]]>Agencies
[Federal Register Volume 74, Number 62 (Thursday, April 2, 2009)]
[Rules and Regulations]
[Page 14932]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-7400]
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 117
[USCG-2009-0152]
Drawbridge Operation Regulation; Merrimack River, MA, Maintenance
AGENCY: Coast Guard, DHS.
ACTION: Notice of temporary deviation from regulations.
-----------------------------------------------------------------------
SUMMARY: The Commander, First Coast Guard District, has issued a
temporary deviation from the regulation governing the operation of the
Hines Memorial (Main Street) Bridge across the Merrimack River at mile
5.8, between Amesbury and Newburyport, Massachusetts. Under this
temporary deviation the bridge may remain closed for six weeks.
DATES: This deviation is effective from March 17, 2009 through May 15,
2009.
ADDRESSES: Documents indicated in this preamble as being available in
the docket are part of docket USCG-2009-0152 and are available online
at https://www.regulations.gov. They are also available for inspection
or copying two locations: the Docket Management Facility (M-30), U.S.
Department of Transportation, West Building Ground Floor, Room W12-140,
1200 New Jersey Avenue, SE., Washington, DC 20590, between 9 a.m. and 5
p.m., Monday through Friday, except Federal holidays, and the First
Coast Guard District, Bridge Branch Office, 408 Atlantic Avenue,
Boston, Massachusetts 02110, between 7 a.m. and 3 p.m., Monday through
Friday, except Federal holidays.
FOR FURTHER INFORMATION CONTACT: John McDonald, Project Officer, First
Coast Guard District, at (617) 223-8364.
SUPPLEMENTARY INFORMATION:
The Hines Memorial (Main Street) Bridge has a vertical clearance in
the closed position of 13 feet at mean high water and 20 feet at mean
low water. The existing drawbridge operation regulations are listed at
33 CFR 117.5.
The bridge was damaged by a collision with a tug and barge last
November. The bridge was closed to vehicular traffic as a result of
that accident.
Massachusetts Highway Department (MHD), the bridge owner, requested
a temporary deviation to help facilitate load testing necessary to
determine if the bridge will be able to bear the vehicular traffic
loads that will be present when the bridge is scheduled to be re-opened
to vehicular traffic on May 15, 2009.
The waterway has seasonal recreational vessels of various sizes.
There have been few requests to open the bridge during April and May in
past years according to the bridge logs.
This temporary deviation is therefore necessary in order to insure
that the bridge continues to operate in a safe reliable manner.
Under this temporary deviation, in effect from March 17, 2009
through May 15, 2009, the Hines Memorial (Main Street) Bridge may
remain in the closed position.
In accordance with 33 CFR 117.35(e), the bridge must return to its
regular operating schedule immediately at the end of the designated
time period. This deviation from the operating regulations is
authorized under 33 CFR 117.35.
Dated: March 17, 2009.
Gary Kassof,
Bridge Program Manager, First Coast Guard District.
[FR Doc. E9-7400 Filed 4-1-09; 8:45 am]
BILLING CODE 4910-15-P
