Protection for Whistleblowers in the Coast Guard, 17782 [2011-7642]
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17782
Federal Register / Vol. 76, No. 62 / Thursday, March 31, 2011 / Rules and Regulations
PART 1—INCOME TAXES
DEPARTMENT OF HOMELAND
SECURITY
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Coast Guard
■
33 CFR Part 53
Authority: 26 U.S.C. 7805. * * *
Par. 2. Section 1.1502–13 is amended
by revising paragraphs (c)(6)(ii)(C)(2)
and (c)(6)(ii)(D)(1) to read as follows:
■
§ 1.1502–13
Intercompany transactions.
*
*
*
*
*
(c) * * *
(6) * * *
(ii) * * *
(C) * * *
(2) Effect on earnings and profits and
investment adjustments. Any amount
excluded from gross income under
paragraph (c)(6)(ii)(C)(1) of this section
shall not be taken into account as
earnings and profits of any member and
shall not be treated as tax-exempt
income under § 1.1502–32(b)(2)(ii).
(D) Other amounts. (1) The
Commissioner may determine that
treating S’s intercompany item as
excluded from gross income is
consistent with the purposes of this
section and other applicable provisions
of the Internal Revenue Code,
regulations, and published guidance, if
the following conditions are met,
depending on whether the
intercompany item is an item of income
or an item of gain:
*
*
*
*
*
Par. 3. Section 1.1502–13T is
amended by revising paragraph
(f)(5)(ii)(F)(2) to read as follows:
■
§ 1.1502–13T
(temporary).
Intercompany transactions
jdjones on DSK8KYBLC1PROD with RULES_2
*
*
*
*
*
(f) * * *
(5) * * *
(ii) * * *
(F) * * *
(2) Prior periods. For transactions in
which old T’s liquidation into B occurs
before October 25, 2007, see § 1.1502–
13(f)(5)(ii)(B)(1) and (f)(5)(ii)(B)(2) in
effect prior to October 25, 2007, as
contained in 26 CFR part 1, revised
April 1, 2009.
*
*
*
*
*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2011–7506 Filed 3–30–11; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
13:25 Mar 30, 2011
Jkt 223001
[USCG–2009–0239]
RIN 1625–AB33
Protection for Whistleblowers in the
Coast Guard
Coast Guard, DHS.
Direct final rule; confirmation of
effective date.
AGENCY:
ACTION:
On December 21, 2010, the
Coast Guard published a direct final
rule that notified the public of the Coast
Guard’s intent to amend its ‘‘Coast
Guard Whistleblower Protection’’
regulations to conform to statutory
protections for all members of the
Armed Forces. We have not received an
adverse comment, or notice of intent to
submit an adverse comment, on this
rule. Therefore, the rule will go into
effect as scheduled.
DATES: The effective date of the direct
final rule published December 21, 2010,
(75 FR 79956), is confirmed as April 20,
2011.
ADDRESSES: The docket for this
rulemaking, USCG–2009–0239, is
available for inspection or copying at
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. You may also
find this docket on the Internet by going
to https://www.regulations.gov, typing
USCG–2009–0239 in the ‘‘Keyword’’
box, and then clicking ‘‘Search.’’
FOR FURTHER INFORMATION CONTACT: If
you have questions on this notice,
e-mail or call Commander Michael
Cavallaro, U.S. Coast Guard Office of
General Law, telephone 202–372–3777,
e-mail Michael.S.Cavallaro@uscg.mil. If
you have questions on viewing or
submitting material to the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION: On
December 21, 2010, we published a
direct final rule entitled ‘‘Protection for
Whistleblowers in the Coast Guard’’ in
the Federal Register. (75 FR 79956).
That rule broadens the whistleblower
protection already afforded uniformed
members of the Coast Guard by
conforming Coast Guard regulations to
statutory changes made to broaden
SUMMARY:
PO 00000
Frm 00028
Fmt 4700
Sfmt 4700
whistleblower protections for all
members of the Armed Forces.
We published the rule as a direct final
rule under 33 CFR 1.05–55 because we
considered this rule to be
noncontroversial and did not expect an
adverse comment regarding this
rulemaking. In the direct final rule we
notified the public of our intent to make
the rule effective on April 20, 2011,
unless adverse comment or notice of
intent to submit an adverse comment
was received on or before February 22,
2011. We have not received any
comments, or notice of intent to submit
an adverse comment, on this
rulemaking. Therefore the rule will go
into effect as scheduled, on April 20,
2011.
Dated: March 25, 2011.
F.J. Kenney,
Rear Admiral, U.S. Coast Guard, Judge
Advocate General.
[FR Doc. 2011–7642 Filed 3–30–11; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2010–0864]
RIN 1625–AA87
Security Zone: Passenger Vessels,
Sector Southeastern New England
Captain of the Port Zone
Coast Guard, DHS.
Temporary final rule; change of
effective period.
AGENCY:
ACTION:
The Coast Guard is extending
the effective period for temporary fixed
and moving security zones around
certain passenger vessels in the Sector
Southeastern New England Captain of
the Port Zone through October 1, 2011.
Temporary section 33 CFR 165.T01–
0864, which established these
temporary security zones, was set to
expire on April 1, 2011. Extending the
effective period for these security zones
provides continued and uninterrupted
protection of passengers, vessels, and
the public from destruction, loss, or
injury from sabotage, subversive acts, or
other malicious acts of a similar nature.
DATES: Section 165.T01–0864
temporarily added at 75 FR 63717,
October 18, 2010, effective from October
18, 2010, until April 1, 2011, will
continue in effect through October 1,
2011.
ADDRESSES: Documents indicated in this
preamble as being available in the
SUMMARY:
E:\FR\FM\31MRR1.SGM
31MRR1
]]>Agencies
[Federal Register Volume 76, Number 62 (Thursday, March 31, 2011)]
[Rules and Regulations]
[Page 17782]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-7642]
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 53
[USCG-2009-0239]
RIN 1625-AB33
Protection for Whistleblowers in the Coast Guard
AGENCY: Coast Guard, DHS.
ACTION: Direct final rule; confirmation of effective date.
-----------------------------------------------------------------------
SUMMARY: On December 21, 2010, the Coast Guard published a direct final
rule that notified the public of the Coast Guard's intent to amend its
``Coast Guard Whistleblower Protection'' regulations to conform to
statutory protections for all members of the Armed Forces. We have not
received an adverse comment, or notice of intent to submit an adverse
comment, on this rule. Therefore, the rule will go into effect as
scheduled.
DATES: The effective date of the direct final rule published December
21, 2010, (75 FR 79956), is confirmed as April 20, 2011.
ADDRESSES: The docket for this rulemaking, USCG-2009-0239, is available
for inspection or copying at 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. You
may also find this docket on the Internet by going to https://www.regulations.gov, typing USCG-2009-0239 in the ``Keyword'' box, and
then clicking ``Search.''
FOR FURTHER INFORMATION CONTACT: If you have questions on this notice,
e-mail or call Commander Michael Cavallaro, U.S. Coast Guard Office of
General Law, telephone 202-372-3777, e-mail
Michael.S.Cavallaro@uscg.mil. If you have questions on viewing or
submitting material to the docket, call Renee V. Wright, Program
Manager, Docket Operations, telephone 202-366-9826.
SUPPLEMENTARY INFORMATION: On December 21, 2010, we published a direct
final rule entitled ``Protection for Whistleblowers in the Coast
Guard'' in the Federal Register. (75 FR 79956). That rule broadens the
whistleblower protection already afforded uniformed members of the
Coast Guard by conforming Coast Guard regulations to statutory changes
made to broaden whistleblower protections for all members of the Armed
Forces.
We published the rule as a direct final rule under 33 CFR 1.05-55
because we considered this rule to be noncontroversial and did not
expect an adverse comment regarding this rulemaking. In the direct
final rule we notified the public of our intent to make the rule
effective on April 20, 2011, unless adverse comment or notice of intent
to submit an adverse comment was received on or before February 22,
2011. We have not received any comments, or notice of intent to submit
an adverse comment, on this rulemaking. Therefore the rule will go into
effect as scheduled, on April 20, 2011.
Dated: March 25, 2011.
F.J. Kenney,
Rear Admiral, U.S. Coast Guard, Judge Advocate General.
[FR Doc. 2011-7642 Filed 3-30-11; 8:45 am]
BILLING CODE 9110-04-P
