Drawbridge Operation Regulation; Sacramento River, Sacramento, CA, 26181-26182 [2011-11058]
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Federal Register / Vol. 76, No. 88 / Friday, May 6, 2011 / Rules and Regulations
otherwise showing that it actively carries on
a trade or business with regard to the rents
derived from that aircraft under paragraph
(c)(2)(ii) of this section, based on its facts and
circumstances or a showing that active
leasing expenses equal or exceed 25 percent
of the adjusted leasing profit.
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(i) Effective/applicability date. The
last two sentences of paragraph (c)(2)(ii),
and paragraphs (c)(2)(v) through (vii)
and (c)(3) Example 6 of this section
apply to taxable years of controlled
foreign corporations beginning on or
after May 2, 2006, and for taxable years
of United States shareholders with or
within which such taxable years of the
controlled foreign corporations end.
Taxpayers may elect to apply the last
two sentences of paragraph (c)(2)(ii) and
paragraphs (c)(2)(v) through (vii) to
taxable years of controlled foreign
corporations beginning after December
31, 2004, and for taxable years of United
States shareholders with or within
which such taxable years of the
controlled foreign corporations end. If
an election is made to apply § 1.956–
2(b)(1)(vi) to taxable years beginning
after December 31, 2004, then the
election must also be made for
paragraphs (c)(2)(ii) and (c)(2)(v)
through (vii) of this section.
§ 1.954–2T
[Removed].
Par. 9. Section 1.954–2T is removed.
Par. 10. Section 1.956–2 is amended
by revising paragraphs (b)(1)(vi) and (e)
to read as follows:
■
■
§ 1.956–2
property.
Definition of United States
jlentini on DSKJ8SOYB1PROD with RULES
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(b)* * *
(1)* * *
(vi) Any aircraft, railroad rolling
stock, vessel, motor vehicle, or
container used in the transportation of
persons or property in foreign
commerce and used predominantly
outside the United States. Whether
transportation property described in this
paragraph (b)(1)(vi) is used in foreign
commerce and predominantly outside
the United States is to be determined
from all the facts and circumstances of
each case. As a general rule, such
transportation property will be
considered to be used predominantly
outside the United States if 70 percent
or more of the miles traversed (during
the taxable year at the close of which a
determination is made under section
956(a)(2)) in the use of such property are
traversed outside the United States or if
such property is located outside the
United States 70 percent of the time
during such taxable year.
Notwithstanding the above, an aircraft
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16:12 May 05, 2011
Jkt 223001
or vessel, including component parts, is
excluded from United States property if
the aircraft or vessel is leased in foreign
commerce (as the term is defined in
§ 1.954–2(c)(2)(v)) and rents derived
from leasing such aircraft or vessel are
excluded from foreign personal holding
company income under section
954(c)(2)(A).
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(e) Effective/applicability date. The
last sentence of paragraph (b)(1)(vi) of
this section applies to taxable years of
controlled foreign corporations
beginning on or after May 2, 2006, and
for taxable years of United States
shareholders with or within which such
taxable years of the controlled foreign
corporations end. Taxpayers may elect
to apply the rule of the last sentence of
paragraph (b)(1)(vi) of this section to
taxable years of controlled foreign
corporations beginning after December
31, 2004, and for taxable years of United
States shareholders with or within
which such taxable years of the
controlled foreign corporations end. If
an election is made to apply the last two
sentences of § 1.954–2(c)(2)(ii) and
§ 1.954–2(c)(2)(v) through (vii) to
taxable years of a controlled foreign
corporation beginning after December
31, 2004, then the election must also be
made for the last sentence of paragraph
(b)(1)(vi) of this section.
■ Par. 11. Section 1.956–2T is amended
by removing and reserving paragraphs
(b)(1)(vi) and (e) to read as follows:
§ 1.956–2T Definition of United States
property (temporary).
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(b)* * *
(1)* * *
(vi) [Reserved]. For further guidance
see § 1.956–2(b)(1)(vi).
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(e) [Reserved]. For further guidance
see § 1.956–2(e).
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: March 30, 2011.
Michael Mundaca,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2011–11164 Filed 5–5–11; 8:45 am]
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26181
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2011–0317]
Drawbridge Operation Regulation;
Sacramento River, Sacramento, CA
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
AGENCY:
ACTION:
The Commander, Eleventh
Coast Guard District, has issued a
temporary deviation from the regulation
governing the operation of the Tower
Drawbridge across Sacramento River,
mile 59.0, at Sacramento, CA. The
deviation is necessary to allow the
community to participate in the Hope
Foundation walk event. This deviation
allows the bridge to remain in the
closed-to-navigation position during the
event.
DATES: This deviation is effective from
8 a.m. to 11 a.m. on May 29, 2011.
ADDRESSES: Documents mentioned in
this preamble as being available in the
docket are part of the docket USCG–
2011–0317 and are available online by
going to https://www.regulations.gov,
inserting USCG–2011–0317 in the
‘‘Keyword’’ box and then clicking
‘‘Search’’. They are also 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.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this rule, call or
e-mail David H. Sulouff, Chief, Bridge
Section, Eleventh Coast Guard District;
telephone 510–437–3516, e-mail
David.H.Sulouff@uscg.mil. If you have
questions on viewing the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION: The
California Department of Transportation
has requested a temporary change to the
operation of the Tower Drawbridge,
mile 59.0, over Sacramento River, at
Sacramento, CA. The drawbridge
navigation span provides a vertical
clearance of 30 feet above Mean High
Water in the closed-to-navigation
position. The draw opens on signal from
May 1 through October 31 from 6 a.m.
to 10 p.m. and from November 1
through April 30 from 9 a.m. to 5 p.m.
SUMMARY:
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Federal Register / Vol. 76, No. 88 / Friday, May 6, 2011 / Rules and Regulations
At all other times the draw shall open
on signal if at least four hours notice is
given, as required by 33 CFR 117.189(a).
Navigation on the waterway is
commercial and recreational.
The drawspan will be secured in the
closed-to-navigation position from 8
a.m. through 11 a.m. on May 29, 2011
to allow the community to participate in
the Hope Foundation walk event. This
temporary deviation has been
coordinated with waterway users. There
are no scheduled river boat cruises or
anticipated levee maintenance during
this deviation period. No objections to
the proposed temporary deviation were
raised.
Vessels that can transit the bridge,
while in the closed-to-navigation
position, may continue to do so at any
time. In case of emergencies the draw
can open with 15 minutes advance
notice.
In accordance with 33 CFR 117.35(e),
the drawbridge 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: Apr 22, 2011.
D.H. Sulouff,
District Bridge Chief, Eleventh Coast Guard
District.
If
you have questions on this proposed
rule, call or e-mail Commander Daryl
Peloquin, Chief, Waterways
Management Branch, 13th Coast Guard
District; telephone 206–220–7273, email daryl.r.peloquin@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:
FOR FURTHER INFORMATION CONTACT:
[FR Doc. 2011–11058 Filed 5–5–11; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
Public Participation and Request for
Comments
[Docket No. USCG–2011–0314]
We encourage you to participate in
this rulemaking by submitting
comments and related materials. All
comments received will be posted,
without change, to https://
www.regulations.gov and will include
any personal information you have
provided.
RIN 1625–AA09
Drawbridge Operation Regulations;
Hood Canal, WA
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
AGENCY:
ACTION:
The Commander, Thirteenth
Coast Guard District has issued a
temporary deviation from the regulation
governing the operation of the Hood
Canal floating drawbridge near Port
Gamble, Washington to test an
operational change and seek public
comment regarding that change in order
to evaluate the need for a permanent
change. The deviation establishes a
restricted period from 3 p.m. to 6 p.m.
every day of the week from 3 p.m. May
27, 2011 through 6 p.m. on September
30, 2011.
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SUMMARY:
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This rule is effective from 3 p.m.
May 27, 2011 through 6 p.m. on
September 30, 2011. Comments and
related material must be received by the
Coast Guard on November 30, 2011.
ADDRESSES: You may submit comments
identified by docket number USCG–
2011–0314 using any one of the
following methods:
(1) Federal Rulemaking Portal:
https://www.regulations.gov,
(2) Fax: 202–493–2251
(3) Mail: 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–
0001,
(4) Hand delivery: Same as mail
address above, between 9 a.m. and
5 p.m., Monday through Friday, except
Federal holidays. The telephone number
is 202–366–9329.
To avoid duplication, please use only
one of these four methods. See the
‘‘Public Participation and Request for
Comments’’ portion of the
SUPPLEMENTARY INFORMATION section
below for instructions on submitting
comments.
DATES:
Jkt 223001
Submitting Comments
If you submit a comment, please
include the docket number for this
rulemaking (USCG–2011–0314),
indicate the specific section of this
document to which each comment
applies, and provide a reason for each
suggestion or recommendation. You
may submit your comments and
material online (https://
www.regulations.gov), or by fax, mail or
hand delivery, but please use only one
of these means. If you submit a
comment online via https://
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www.regulations.gov, it will be
considered as having been received by
the Coast Guard when you successfully
transmit the comment. If you fax, handdeliver, or mail your comment, it will be
considered as having been received by
the Coast Guard when it is received at
the Docket Management Facility. We
recommend that you include your name
and a mailing address, an email address,
or a phone number in the body of your
document so that we can contact you if
we have questions regarding your
submission.
To submit your comment online, go to
https://www.regulations.gov, click on
‘‘submit a comment’’ box, which will
then become highlighted in blue. In the
‘‘Keyword’’ box insert ‘‘USCG–2011–
0314’’, click ‘‘Search’’, and then click on
the balloon shape in the ‘‘Actions’’
column. If you submit your comments
by mail or hand delivery, submit them
in an unbound format, no larger than
81⁄2 by 11 inches, suitable for copying
and electronic filing. If you submit them
by mail and would like to know that
they reached the Facility, please enclose
a stamped, self-addressed postcard or
envelope. We will consider all
comments and material received during
the comment period and may change
the rule based upon your comments.
Viewing Comments and Documents
To view comments, as well as
documents mentioned in this preamble
as being available in the docket, go to
https://www.regulations.gov, click on the
‘‘read comments’’ box, which will then
become highlighted in blue. In the
‘‘Keyword’’ box insert ‘‘USCG–2011–
0314’’ and click ‘‘Search.’’ Click the
‘‘Open Docket Folder’’ in the ‘‘Actions’’
column. You may also visit the Docket
Management Facility in Room W12–140
on the ground floor of the Department
of Transportation West Building, 1200
New Jersey Avenue, SE., Washington,
DC 20590, between 9 a.m. and 5 p.m.,
Monday through Friday, except Federal
holidays. We have an agreement with
the Department of Transportation to use
the Docket Management Facility.
Privacy Act
Anyone can search the electronic
form of comments received into any of
our dockets by the name of the
individual submitting the comment (or
signing the comment, if submitted on
behalf of an association, business, labor
union, etc.). You may review a Privacy
Act notice regarding our public dockets
in the January 17, 2008, issue of the
Federal Register (73 FR 3316).
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Agencies
[Federal Register Volume 76, Number 88 (Friday, May 6, 2011)]
[Rules and Regulations]
[Pages 26181-26182]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-11058]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG-2011-0317]
Drawbridge Operation Regulation; Sacramento River, Sacramento, CA
AGENCY: Coast Guard, DHS.
ACTION: Notice of temporary deviation from regulations.
-----------------------------------------------------------------------
SUMMARY: The Commander, Eleventh Coast Guard District, has issued a
temporary deviation from the regulation governing the operation of the
Tower Drawbridge across Sacramento River, mile 59.0, at Sacramento, CA.
The deviation is necessary to allow the community to participate in the
Hope Foundation walk event. This deviation allows the bridge to remain
in the closed-to-navigation position during the event.
DATES: This deviation is effective from 8 a.m. to 11 a.m. on May 29,
2011.
ADDRESSES: Documents mentioned in this preamble as being available in
the docket are part of the docket USCG-2011-0317 and are available
online by going to https://www.regulations.gov, inserting USCG-2011-0317
in the ``Keyword'' box and then clicking ``Search''. They are also
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.
FOR FURTHER INFORMATION CONTACT: If you have questions on this rule,
call or e-mail David H. Sulouff, Chief, Bridge Section, Eleventh Coast
Guard District; telephone 510-437-3516, e-mail
David.H.Sulouff@uscg.mil. If you have questions on viewing the docket,
call Renee V. Wright, Program Manager, Docket Operations, telephone
202-366-9826.
SUPPLEMENTARY INFORMATION: The California Department of Transportation
has requested a temporary change to the operation of the Tower
Drawbridge, mile 59.0, over Sacramento River, at Sacramento, CA. The
drawbridge navigation span provides a vertical clearance of 30 feet
above Mean High Water in the closed-to-navigation position. The draw
opens on signal from May 1 through October 31 from 6 a.m. to 10 p.m.
and from November 1 through April 30 from 9 a.m. to 5 p.m.
[[Page 26182]]
At all other times the draw shall open on signal if at least four hours
notice is given, as required by 33 CFR 117.189(a). Navigation on the
waterway is commercial and recreational.
The drawspan will be secured in the closed-to-navigation position
from 8 a.m. through 11 a.m. on May 29, 2011 to allow the community to
participate in the Hope Foundation walk event. This temporary deviation
has been coordinated with waterway users. There are no scheduled river
boat cruises or anticipated levee maintenance during this deviation
period. No objections to the proposed temporary deviation were raised.
Vessels that can transit the bridge, while in the closed-to-
navigation position, may continue to do so at any time. In case of
emergencies the draw can open with 15 minutes advance notice.
In accordance with 33 CFR 117.35(e), the drawbridge 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: Apr 22, 2011.
D.H. Sulouff,
District Bridge Chief, Eleventh Coast Guard District.
[FR Doc. 2011-11058 Filed 5-5-11; 8:45 am]
BILLING CODE 9110-04-P