Proposed Flood Elevation Determinations, 62329-62330 [C1-2011-19545]

Download as PDF Federal Register / Vol. 76, No. 195 / Friday, October 7, 2011 / Proposed Rules sale at $100 each for an aggregate retail selling price of $4,000. R does not sell any tables at a price of $100, so R permanently marks down the retail selling price of its tables to $90 each. As a result of the $10 markdown, R’s supplier provides R a $6 per table margin protection payment. R sells 25 tables during 2010 and has 15 tables in ending inventory at the end of 2010. (ii) Under paragraph (b)(2)(i)(A) of this section, the numerator of the cost complement is the aggregate cost of the tables. Under paragraph (b)(2)(iii)(A) of this section, R may not reduce the numerator of the cost complement by the amount of the margin protection payment. Under paragraph (b)(2)(i)(B) of this section, the denominator of the cost complement is the aggregate of the bona fide retail selling prices of all the tables at the time acquired. Under paragraph (b)(2)(iii)(B) of this section, R excludes the markdown from the denominator of the cost complement. Therefore, R’s cost complement is $2,400/$4,000, or 60 percent. (iii) Under paragraph (b)(3) of this section, R includes the permanent markdown in determining year-end retail selling prices. Therefore, the aggregate retail selling price of R’s ending table inventory is $1,350 (15 * $90). Approximating LCM under the retail method, the value of R’s ending table inventory is $810 (60 percent * $1,350). Example 2. (i) The facts are the same as in Example 1, except that R permanently reduces the retail selling price of all 40 tables to $50 per unit and the 15 tables on hand at the end of the year are marked for sale at that price. In contrast to the $10 markdown, the additional $40 markdown is unrelated to a Flooding source(s) margin protection payment or other allowance. (ii) Under paragraph (b)(2)(iii)(B) of this section, R excludes the markdowns from the denominator of the cost complement. Therefore, R’s cost complement is $2,400/ $4,000, or 60 percent. (iii) Under paragraph (b)(3) of this section, R includes the markdowns in determining year-end retail selling prices. Therefore, the aggregate retail selling price of R’s ending inventory is $750 (15 * $50). Approximating LCM under the retail method, the value of R’s ending inventory is $450 (60 percent * $750). Example 3. (i) The facts are the same as in Example 1, except that R uses the LIFO inventory method. R must value inventories at cost and, under paragraph (c) of this section, uses the retail method to approximate cost. (ii) Under paragraph (b)(2)(i)(A) of this section, R reduces the numerator of the cost complement by the amount of the margin protection payment. Under paragraph (b)(2)(i)(B) of this section, R includes the markdown in the denominator of the cost complement. Therefore, R’s cost complement is $2,160/$3,600, or 60 percent. (iii) Under paragraph (b)(3) of this section, R includes the markdown in determining year-end retail selling prices. Therefore, the aggregate retail selling price of R’s ending inventory is $1,350 (15 * $90). Approximating cost under the retail method, the value of R’s ending inventory is $810 (60 percent * $1,350). (f) Effective/applicability date. This section applies to taxable years beginning after the date these regulations are published as final regulations in the Federal Register. Steven T. Miller, Deputy Commissioner for Services and Enforcement. [FR Doc. 2011–25946 Filed 10–6–11; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Federal Emergency Management Agency 44 CFR Part 67 [Docket ID FEMA–2010–0003; Internal Agency Docket No. FEMA–B–1101] Proposed Flood Elevation Determinations Correction In proposed rule document 2011– 19545 appearing on pages 46715–46716 in the issue of August 3, 2011, make the following correction: In the proposed rule document 2011– 19545, the table appearing on pages 46715–46716 was printed incorrectly. It was corrected and appears below: * Elevation in feet (NGVD) + Elevation in feet (NAVD) # Depth in feet above ground ∧ Elevation in meters (MSL) Location of referenced elevation * * 62329 Effective Communities affected Modified Anne Arundel County, Maryland, and Incorporated Areas Cabin Branch ....................................... Approximately 122 feet downstream of Chessie System. +8 +7 Approximately 325 feet upstream of Andover Road. At the Midway Branch confluence ...................... + 115 + 118 None + 127 None + 214 Hall Creek ............................................ Approximately 780 feet upstream of Clark Road. At the most downstream Calvert County boundary. + 43 + 40 Little Patuxent River ............................ At the most upstream Calvert County boundary Approximately 600 feet upstream of the Patuxent River confluence. + 54 + 43 + 52 + 46 + 130 + 132 Marley Creek ....................................... Approximately 1,456 feet upstream of Brock Bridge Road. Approximately 485 feet upstream of Arundel Expressway. +8 +7 Approximately 165 feet upstream of Elevation Road. + 28 + 26 pmangrum on DSK3VPTVN1PROD with PROPOSALS-1 Franklin Branch .................................... VerDate Mar<15>2010 19:03 Oct 06, 2011 Jkt 226001 PO 00000 Frm 00019 Fmt 4702 Sfmt 4702 E:\FR\FM\07OCP1.SGM 07OCP1 Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. 62330 Federal Register / Vol. 76, No. 195 / Friday, October 7, 2011 / Proposed Rules Flooding source(s) * Elevation in feet (NGVD) + Elevation in feet (NAVD) # Depth in feet above ground ∧ Elevation in meters (MSL) Location of referenced elevation * * Effective Communities affected Modified Midway Branch .................................... At the Little Patuxent River confluence .............. + 76 + 85 None + 211 Patapsco River .................................... Approximately 0.58 mile upstream of Clark Road. Approximately 0.77 mile downstream of the Harbor Tunnel Thruway. +9 + 12 Patuxent River ..................................... Approximately 200 feet upstream of I–195 ........ Approximately 0.56 mile downstream of Southern Maryland Boulevard. + 25 +9 + 26 +8 Approximately 0.57 mile upstream of Laurel Fort Meade Road. At the upstream side of Crain Highway ............. + 139 + 140 +8 + 10 Approximately 400 feet upstream of Washington Baltimore and Annapolis Road. Approximately 0.43 mile downstream of Veterans Highway. None + 105 +6 +7 Approximately 0.5 mile upstream of Telegraph Road. + 97 + 98 Sawmill Creek ...................................... Severn Run .......................................... Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. Unincorporated Areas of Anne Arundel County. * National Geodetic Vertical Datum. # Depth in feet above ground. + North American Vertical Datum. ∧ Mean Sea Level, rounded to the nearest 0.1 meter. * * BFEs to be changed include the listed downstream and upstream BFEs, and include BFEs located on the stream reach between the referenced locations above. Please refer to the revised Flood Insurance Rate Map located at the community map repository (see below) for exact locations of all BFEs to be changed. Send comments to Luis Rodriguez, Chief, Engineering Management Branch, Mitigation Directorate, Federal Emergency Management Agency, 500 C Street, SW., Washington, DC 20472. ADDRESSES Unincorporated Areas of Anne Arundel County Maps are available for inspection at the Anne Arundel County Permit Application Center, 2664 Riva Road, Annapolis, MD 21401. [FR Doc. C1–2011–19545 Filed 10–6–11; 8:45 am] BILLING CODE 1505–01–D FEDERAL COMMUNICATIONS COMMISSION 47 CFR Part 73 pmangrum on DSK3VPTVN1PROD with PROPOSALS-1 [DA 11–1523; MB Docket No. 11–147] Radio Broadcasting Services; Alamo, GA; Alton, MO; Boscobel, WI; Buffalo, OK; Cove, AR; Clayton, LA; Daisy, AR; Ennis, MT; Erick, OK; Grayville, IL; Harrison, MI; Haworth, OK; Leedey, OK; Owen, WI; Reydon, OK; Taloga, OK; Thomas, OK; Tigerton, WI; Weinert, TX; and Wright City, OK Federal Communications Commission. ACTION: Proposed rule. AGENCY: VerDate Mar<15>2010 15:24 Oct 06, 2011 Jkt 226001 The Audio Division, on its own motion, proposes the deletion of twenty vacant allotments in various communities in Arkansas, Georgia, Illinois, Louisiana, Michigan, Missouri, Montana, Oklahoma, Texas, and Wisconsin. These vacant allotments have been auctioned through our competitive bidding process, and are considered unsold permits that were included in Auction 91. Interested parties should file comments expressing an interest in the vacant allotments to prevent their removal. Moreover, interested parties must provide an explanation as to why they did not participate in our competitive bidding process. SUMMARY: Comments must be filed on or before October 31, 2011, and reply comments on or before November 15, 2011. DATES: PO 00000 Frm 00020 Fmt 4702 Sfmt 4702 Secretary, Federal Communications Commission, 445 Twelfth Street, SW., Washington, DC 20554. ADDRESSES: FOR FURTHER INFORMATION CONTACT: Rolanda F. Smith, Media Bureau, (202) 418–2180. This is a synopsis of the Commission’s Notice of Proposed Rule Making, MB Docket No. 11–147, adopted September 8, 2011, and released September 9, 2011. The full text of this Commission decision is available for inspection and copying during normal business hours in the FCC’s Reference Information Center at Portals II, CY–A257, 445 Twelfth Street, SW., Washington, DC 20554. This document may also be purchased from the Commission’s duplicating contractors, Best Copy and Printing, Inc., 445 12th Street, SW., Room CY– SUPPLEMENTARY INFORMATION: E:\FR\FM\07OCP1.SGM 07OCP1

Agencies

[Federal Register Volume 76, Number 195 (Friday, October 7, 2011)]
[Proposed Rules]
[Pages 62329-62330]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: C1-2011-19545]

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DEPARTMENT OF HOMELAND SECURITY

Federal Emergency Management Agency

44 CFR Part 67

[Docket ID FEMA-2010-0003; Internal Agency Docket No. FEMA-B-1101]

Proposed Flood Elevation Determinations

Correction

In proposed rule document 2011-19545 appearing on pages 46715-46716
in the issue of August 3, 2011, make the following correction:
In the proposed rule document 2011-19545, the table appearing on
pages 46715-46716 was printed incorrectly. It was corrected and appears
below:

----------------------------------------------------------------------------------------------------------------
* Elevation in feet
(NGVD) + Elevation in
feet (NAVD)
Depth in feet above
Flooding source(s) Location of referenced ground [caret] Communities affected
elevation * * Elevation in meters
(MSL)
--------------------------
Effective Modified
----------------------------------------------------------------------------------------------------------------
Anne Arundel County, Maryland, and Incorporated Areas
----------------------------------------------------------------------------------------------------------------
Cabin Branch........................ Approximately 122 feet + 8 + 7 Unincorporated Areas of
downstream of Chessie Anne Arundel County.
System.
Approximately 325 feet + 115 + 118
upstream of Andover
Road.
Franklin Branch..................... At the Midway Branch None + 127 Unincorporated Areas of
confluence. Anne Arundel County.
Approximately 780 feet None + 214
upstream of Clark
Road.
Hall Creek.......................... At the most downstream + 43 + 40 Unincorporated Areas of
Calvert County Anne Arundel County.
boundary.
At the most upstream + 54 + 52
Calvert County
boundary.
Little Patuxent River............... Approximately 600 feet + 43 + 46 Unincorporated Areas of
upstream of the Anne Arundel County.
Patuxent River
confluence.
Approximately 1,456 + 130 + 132
feet upstream of Brock
Bridge Road.
Marley Creek........................ Approximately 485 feet + 8 + 7 Unincorporated Areas of
upstream of Arundel Anne Arundel County.
Expressway.
Approximately 165 feet + 28 + 26
upstream of Elevation
Road.

[[Page 62330]]

Midway Branch....................... At the Little Patuxent + 76 + 85 Unincorporated Areas of
River confluence. Anne Arundel County.
Approximately 0.58 mile None + 211
upstream of Clark Road.
Patapsco River...................... Approximately 0.77 mile + 9 + 12 Unincorporated Areas of
downstream of the Anne Arundel County.
Harbor Tunnel Thruway.
Approximately 200 feet + 25 + 26
upstream of I-195.
Patuxent River...................... Approximately 0.56 mile + 9 + 8 Unincorporated Areas of
downstream of Southern Anne Arundel County.
Maryland Boulevard.
Approximately 0.57 mile + 139 + 140
upstream of Laurel
Fort Meade Road.
Sawmill Creek....................... At the upstream side of + 8 + 10 Unincorporated Areas of
Crain Highway. Anne Arundel County.
Approximately 400 feet None + 105
upstream of Washington
Baltimore and
Annapolis Road.
Severn Run.......................... Approximately 0.43 mile + 6 + 7 Unincorporated Areas of
downstream of Veterans Anne Arundel County.
Highway.
Approximately 0.5 mile + 97 + 98
upstream of Telegraph
Road.
----------------------------------------------------------------------------------------------------------------
* National Geodetic Vertical Datum.
Depth in feet above ground.
+ North American Vertical Datum.
[caret] Mean Sea Level, rounded to the nearest 0.1 meter.
* * BFEs to be changed include the listed downstream and upstream BFEs, and include BFEs located on the stream
reach between the referenced locations above. Please refer to the revised Flood Insurance Rate Map located at
the community map repository (see below) for exact locations of all BFEs to be changed.

Send comments to Luis Rodriguez, Chief, Engineering Management Branch, Mitigation Directorate, Federal Emergency
Management Agency, 500 C Street, SW., Washington, DC 20472.
ADDRESSES
Unincorporated Areas of Anne Arundel County
Maps are available for inspection at the Anne Arundel County Permit Application Center, 2664 Riva Road,
Annapolis, MD 21401.
----------------------------------------------------------------------------------------------------------------

[FR Doc. C1-2011-19545 Filed 10-6-11; 8:45 am]
BILLING CODE 1505-01-D

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