Office of National Marine Sanctuaries Final Policy and Permit Guidance for Submarine Cable Projects, 56973 [2011-23625]

Download as PDF Federal Register / Vol. 76, No. 179 / Thursday, September 15, 2011 / Rules and Regulations DEPARTMENT OF THE TREASURY BILLING CODE 4910–13–P PART 1—INCOME TAXES Internal Revenue Service [FR Doc. 2011–23187 Filed 9–14–11; 8:45 am] ■ Paragraph 1. The authority citation for part 1 continues to read in part as follows: 26 CFR Part 1 DEPARTMENT OF COMMERCE Authority: 26 U.S.C. 7805 * * *. [TD 9542] RIN 1545–BE77 National Oceanic and Atmospheric Administration 15 CFR Part 922 Office of National Marine Sanctuaries Final Policy and Permit Guidance for Submarine Cable Projects Office of National Marine Sanctuaries (ONMS), National Oceanic and Atmospheric Administration (NOAA), Department of Commerce (DOC). AGENCY: Notice of availability; response to comments. ACTION: The Office of National Marine Sanctuaries (ONMS) has developed final policy and permitting guidance for submarine cable projects proposed in national marine sanctuaries. This action identifies the criteria the ONMS will use to ensure that applications to install and maintain submarine cables in sanctuaries are reviewed consistently and in a manner that adheres to the National Marine Sanctuaries Act and ONMS regulations (15 CFR part 922). The ONMS is releasing its final policy and permitting guidance, and responding to comments on the interim policy. SUMMARY: This notice of availability is effective as a final policy as of September 15, 2011. DATES: FOR FURTHER INFORMATION CONTACT: wreier-aviles on DSK7SPTVN1PROD with RULES Vicki Wedell, (301) 713–3125. Dated: September 6, 2011. Daniel J. Basta, Director, Office of National Marine Sanctuaries. Elections Regarding Start-Up Expenditures, Corporation Organizational Expenditures, and Partnership Organizational Expenses; Correction Par. 2. Section 1.709–1 is amended by revising the last sentences of paragraphs (b)(4) Example 2, Example 5, and Example 6 to read as follows: § 1.709–1 Treatment of organization and syndication costs. ■ Internal Revenue Service (IRS), Treasury. AGENCY: ACTION: Correcting amendment. This document contains corrections to final regulations and removal of temporary regulations (TD 9542) that were published in the Federal Register on Wednesday, August 17, 2011 (76 FR 50887) relating to elections to deduct start-up expenditures, organizational expenditures of corporations, and organizational expenses of partnerships. The American Jobs Creation Act of 2004 amended the Internal Revenue Code to permit the optional deduction of a limited amount of these types of expenses that are paid or incurred after October 22, 2004. SUMMARY: This correction is effective on September 15, 2011 and is applicable August 16, 2011. DATES: R. Matthew Kelley, (202) 622–7900 (not a toll-free number). FOR FURTHER INFORMATION CONTACT: SUPPLEMENTARY INFORMATION: Copies of the final policy and permit guidance for submarine cable projects may be viewed and downloaded at http:// sanctuaries.noaa.gov/library/ welcome.html. You may also request a copy of the final policy by contacting Vicki Wedell, NOAA, Office of National Marine Sanctuaries, 1305 East-West Highway, (N/NMS2), 11th Floor, Silver Spring, Maryland 20910. ADDRESSES: Background The final regulations and removal of temporary regulations that are the subject of this document are under sections 195, 248, and 709 of the Internal Revenue Code. Need for Correction As published, the final regulations and removal of temporary regulations (TD 9542) contain errors that may prove to be misleading and are in need of clarification. List of Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication [FR Doc. 2011–23625 Filed 9–14–11; 8:45 am] Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: BILLING CODE 3510–NK–P VerDate Mar<15>2010 13:02 Sep 14, 2011 Jkt 223001 56973 PO 00000 Frm 00025 Fmt 4700 Sfmt 4700 * * * (b) * * * (4) * * * * * * * * * * Example 2. * * * Partnership X may amortize the remaining $34,800 ($36,000 ¥ $1,200 = $34,800) ratably over the remaining 174 months. * * * * * Example 5. * * * Partnership X may amortize the remaining $52,200 ($54,000 ¥ $1,800 = $ 52,200) ratably over the remaining 174 months. Example 6. * * * Partnership X may amortize the remaining $435,000 ($450,000 ¥ $15,000 = $435,000) ratably over the remaining 174 months. * * * * * Diane Williams, Federal Register Liaison, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2011–23598 Filed 9–14–11; 8:45 am] BILLING CODE 4830–01–P PENSION BENEFIT GUARANTY CORPORATION 29 CFR Parts 4022 and 4044 Allocation of Assets in SingleEmployer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits Pension Benefit Guaranty Corporation. ACTION: Final rule. AGENCY: This final rule amends the Pension Benefit Guaranty Corporation’s regulations on Benefits Payable in Terminated Single-Employer Plans and Allocation of Assets in Single-Employer Plans to prescribe interest assumptions under the benefit payments regulation for valuation dates in October 2011 and interest assumptions under the asset allocation regulation for valuation dates in the fourth quarter of 2011. The interest assumptions are used for valuing and paying benefits under terminating single-employer plans SUMMARY: E:\FR\FM\15SER1.SGM 15SER1

Agencies

[Federal Register Volume 76, Number 179 (Thursday, September 15, 2011)]
[Rules and Regulations]
[Page 56973]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-23625]


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DEPARTMENT OF COMMERCE

National Oceanic and Atmospheric Administration

15 CFR Part 922


Office of National Marine Sanctuaries Final Policy and Permit 
Guidance for Submarine Cable Projects

AGENCY: Office of National Marine Sanctuaries (ONMS), National Oceanic 
and Atmospheric Administration (NOAA), Department of Commerce (DOC).

ACTION: Notice of availability; response to comments.

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SUMMARY: The Office of National Marine Sanctuaries (ONMS) has developed 
final policy and permitting guidance for submarine cable projects 
proposed in national marine sanctuaries. This action identifies the 
criteria the ONMS will use to ensure that applications to install and 
maintain submarine cables in sanctuaries are reviewed consistently and 
in a manner that adheres to the National Marine Sanctuaries Act and 
ONMS regulations (15 CFR part 922). The ONMS is releasing its final 
policy and permitting guidance, and responding to comments on the 
interim policy.

DATES: This notice of availability is effective as a final policy as of 
September 15, 2011.

ADDRESSES: Copies of the final policy and permit guidance for submarine 
cable projects may be viewed and downloaded at http://sanctuaries.noaa.gov/library/welcome.html. You may also request a copy 
of the final policy by contacting Vicki Wedell, NOAA, Office of 
National Marine Sanctuaries, 1305 East-West Highway, (N/NMS2), 11th 
Floor, Silver Spring, Maryland 20910.

FOR FURTHER INFORMATION CONTACT: Vicki Wedell, (301) 713-3125.

    Dated: September 6, 2011.
Daniel J. Basta,
Director, Office of National Marine Sanctuaries.
[FR Doc. 2011-23625 Filed 9-14-11; 8:45 am]
BILLING CODE 3510-NK-P