Timely Mailing Treated as Timely Filing, 61947 [2011-25616]
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Federal Register / Vol. 76, No. 194 / Thursday, October 6, 2011 / Rules and Regulations
is corrected to read ‘‘§ 1.170A–9T(f)(9).
The final regulations’’.
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2011–25776 Filed 10–5–11; 8:45 am]
BILLING CODE 4830–01–P
Correction of Publication
Accordingly, 26 CFR part 602 is
corrected by making the following
correcting amendment:
PART 602—OMB CONTROL NUMBER
UNDER THE PAPERWORK
REDUCTIONS ACT
Paragraph 1. The authority citation
for part 602 continues to read as
follows:
■
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Authority: 26 U.S.C. 7805.
[TD 9543]
Par. 2. In § 602.101, paragraph (b) is
amended by adding the following entry
in numerical order to the table:
RIN 1545–BA99
§ 602.101
■
26 CFR Part 301
Timely Mailing Treated as Timely Filing
Internal Revenue Service,
Treasury.
ACTION: Correcting amendment.
AGENCY:
*
*
*
CFR part or section where
identified and described
This document contains
corrections to final regulations (TD
9543) that were published in the
Federal Register on Tuesday, August
23, 2011 (76 FR 52561), the regulations
provide guidance on the proper use of
registered or certified mail, or a service
of a private delivery service designated
under criteria established by the
Internal Revenue Service, will
constitute prima facie evidence of
delivery. The regulations affect
taxpayers who mail Federal tax
documents to the Internal Revenue
Service or the United States Tax Court.
DATES: This correction is effective on
October 6, 2011 and applies to any
payment or document mailed and
delivered in accordance with the
requirements of § 301.7502–1 in an
envelope bearing a postmark dated after
September 21, 2004.
FOR FURTHER INFORMATION CONTACT:
Steven Karon, (202) 622–4570 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
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301.7502–1 ...........................
*
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*
Current OMB
control No.
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1545–1899
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Diane O. Williams,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel, Procedure
and Administration.
[FR Doc. 2011–25616 Filed 10–5–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2011–0870]
RIN 1625–AA00
Safety Zones; Fireworks Displays in
Captain of the Port Long Island Sound
Zone
Background
AGENCY:
The final regulations (TD 9543) that is
the subject of this correction is under
section 602 of the Internal Revenue
Code.
ACTION:
Need for Correction
wreier-aviles on DSK7SPTVN1PROD with RULES
OMB Control numbers.
*
*
(b) * * *
As published on August 23, 2011 (76
FR 52561), the final regulations (TD
9543) contains an error that may prove
to be misleading and is in need of
clarification.
Lists of Subjects in 26 CFR Part 602
Reporting and recordkeeping
requirements.
VerDate Mar<15>2010
15:01 Oct 05, 2011
Jkt 226001
Coast Guard, DHS.
Temporary final rule.
The Coast Guard is
establishing safety zones for Fireworks
displays within the Captain of the Port
(COTP) Long Island Sound Zone. This
action is necessary to provide for the
safety of life on navigable waters during
these events. Entry into, transit through,
mooring or anchoring within these
zones is prohibited unless authorized by
the COTP Sector Long Island Sound.
DATES: This rule is effective in the CFR
from October 6, 2011 until 10:30 p.m.
on October 28, 2011. This rule is
SUMMARY:
PO 00000
Frm 00015
Fmt 4700
Sfmt 4700
61947
effective with actual notice for purposes
of enforcement from 8:30 p.m. on
September 24, 2011 until 10:30 p.m. on
October 28, 2011.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket are part of docket USCG–2011–
0870 and are available online by going
to https://www.regulations.gov, inserting
USCG–2011–0870 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 temporary
rule, call or e-mail Petty Officer Joseph
Graun, Prevention Department, U. S.
Coast Guard Sector Long Island Sound,
(203) 468–4544,
Joseph.L.Graun@uscg.mil. If you have
questions on viewing the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION:
Regulatory Information
The Coast Guard is issuing this
temporary final rule without prior
notice and opportunity to comment
pursuant to authority under section 4(a)
of the Administrative Procedure Act
(APA) (5 U.S.C. 553(b)). This provision
authorizes an agency to issue a rule
without prior notice and opportunity to
comment when the agency for good
cause finds that those procedures are
‘‘impracticable, unnecessary, or contrary
to the public interest.’’ Under 5 U.S.C.
553(b)(B), the Coast Guard finds that
good cause exists for not publishing a
notice of proposed rulemaking (NPRM)
with respect to this rule because any
delay encountered in this regulation’s
effective date by publishing an NPRM
would be contrary to public interest
since immediate action is needed to
protect both spectators and participants
from the potential safety hazards
associated with these events. We spoke
to the event sponsors, and they are
unable and unwilling to move their
event dates for the following reasons.
The sponsor for CDM Chamber of
Commerce Annual Music Festival
Fireworks submitted a marine event
application with sufficient notice to the
Coast Guard. This fireworks display is a
recurring marine event with a
corresponding entry in a proposed
permanent rule for which the NPRM
just closed its public comment period
E:\FR\FM\06OCR1.SGM
06OCR1
]]>Agencies
[Federal Register Volume 76, Number 194 (Thursday, October 6, 2011)]
[Rules and Regulations]
[Page 61947]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-25616]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 301
[TD 9543]
RIN 1545-BA99
Timely Mailing Treated as Timely Filing
AGENCY: Internal Revenue Service, Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains corrections to final regulations (TD
9543) that were published in the Federal Register on Tuesday, August
23, 2011 (76 FR 52561), the regulations provide guidance on the proper
use of registered or certified mail, or a service of a private delivery
service designated under criteria established by the Internal Revenue
Service, will constitute prima facie evidence of delivery. The
regulations affect taxpayers who mail Federal tax documents to the
Internal Revenue Service or the United States Tax Court.
DATES: This correction is effective on October 6, 2011 and applies to
any payment or document mailed and delivered in accordance with the
requirements of Sec. 301.7502-1 in an envelope bearing a postmark
dated after September 21, 2004.
FOR FURTHER INFORMATION CONTACT: Steven Karon, (202) 622-4570 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9543) that is the subject of this
correction is under section 602 of the Internal Revenue Code.
Need for Correction
As published on August 23, 2011 (76 FR 52561), the final
regulations (TD 9543) contains an error that may prove to be misleading
and is in need of clarification.
Lists of Subjects in 26 CFR Part 602
Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 602 is corrected by making the following
correcting amendment:
PART 602--OMB CONTROL NUMBER UNDER THE PAPERWORK REDUCTIONS ACT
0
Paragraph 1. The authority citation for part 602 continues to read as
follows:
Authority: 26 U.S.C. 7805.
0
Par. 2. In Sec. 602.101, paragraph (b) is amended by adding the
following entry in numerical order to the table:
Sec. 602.101 OMB Control numbers.
* * * * *
(b) * * *
------------------------------------------------------------------------
Current OMB
CFR part or section where identified and described control No.
------------------------------------------------------------------------
* * * * *
301.7502-1.............................................. 1545-1899
* * * * *
------------------------------------------------------------------------
Diane O. Williams,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel, Procedure and
Administration.
[FR Doc. 2011-25616 Filed 10-5-11; 8:45 am]
BILLING CODE 4830-01-P
