Safety Zones; Recurring Events in Captain of the Port New York Zone, 23395-23396 [2012-9363]
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Federal Register / Vol. 77, No. 76 / Thursday, April 19, 2012 / Rules and Regulations
payments of deposit interest to certain
nonresident alien individuals) paid on
or after January 1, 2013, any person who
makes a Form 1042–S, ‘‘Foreign
Person’s U.S. Source Income Subject to
Withholding,’’ under section 6049(a)
and § 1.6049–4(b)(5) shall furnish a
statement to the recipient either in
person or by first class mail to the
recipient’s last known address. The
statement shall include a copy of the
Form 1042–S required to be prepared
pursuant to § 1.6049–4(b)(5) and a
statement to the effect that the
information on the form is being
furnished to the United States Internal
Revenue Service.
(5) Effective/applicability date.
Paragraph (e)(4) of this section applies
to payee statements reporting payments
of deposit interest to nonresident alien
individuals paid on or after January 1,
2013. * * * (For interest paid to a
Canadian nonresident alien individual
on or before December 31, 2012, see
paragraph (e)(4) of this section as in
effect and contained in 26 CFR part 1
revised April 1, 2000.)
■ Par. 5. In § 1.6049–8, the section
heading and paragraph (a) are revised to
read as follows:
srobinson on DSK4SPTVN1PROD with RULES
§ 1.6049–8 Interest and original issue
discount paid to certain nonresident aliens.
(a) Interest subject to reporting
requirement. For purposes of §§ 1.6049–
4, 1.6049–6, and this section, and except
as provided in paragraph (b) of this
section, the term interest means interest
described in section 871(i)(2)(A) that
relates to a deposit maintained at an
office within the United States, and that
is paid to a nonresident alien individual
who is a resident of a country that is
identified, in an applicable revenue
procedure (see § 601.601(d)(2) of this
chapter) as of December 31 prior to the
calendar year in which the interest is
paid, as a country with which the
United States has in effect an income
tax or other convention or bilateral
agreement relating to the exchange of
tax information within the meaning of
section 6103(k)(4), under which the
competent authority is the Secretary of
the Treasury or his delegate and the
United States agrees to provide, as well
as receive, information.
Notwithstanding the foregoing, for
purposes of §§ 1.6049–4, 1.6049–6, and
this section, for any year for which the
information return under § 1.6049–
4(b)(5) is required, a payor may elect to
treat interest as including all interest
described in section 871(i)(2)(A) that
relates to a deposit maintained at an
office within the United States and that
VerDate Mar<15>2010
16:05 Apr 18, 2012
Jkt 226001
is paid to any nonresident alien
individual. A payor shall make this
election by reporting all such interest.
For purposes of the regulations under
section 6049 (§§ 1.6049–1 through
1.6049–8), a nonresident alien
individual is a person described in
section 7701(b)(1)(B). A payor or
middleman may rely upon the
permanent residence address provided
on a valid Form W–8BEN, ‘‘Beneficial
Owners Certificate of Foreign Status for
U.S. Tax Withholding’’, to determine
the country in which a nonresident
alien individual is resident unless such
payor or middleman knows or has
reason to know that such
documentation of the country of
residence is unreliable or incorrect.
Amounts described in this paragraph (a)
are not subject to backup withholding
under section 3406 if the payor may
treat the payee as a foreign beneficial
owner or foreign payee under the rules
of § 1.6049–5(b)(12). See § 31.3406(g)–
1(d) of this chapter. However, if the
payor or middleman does not have
either a valid Form W–8BEN or valid
Form W–9, ‘‘Request for Taxpayer
Identification Number and
Certification’’, the payor or middleman
must report the payment as made to a
U.S. non-exempt recipient if it must so
treat the payee under the presumption
rules of § 1.6049–5(d)(2) and § 1.1441–
1(b)(3)(iii), and the payor must also
backup withhold under section 3406.
(For interest paid to a Canadian
nonresident alien individual on or
before December 31, 2012, see
paragraph (a) of this section as in effect
and contained in 26 CFR part 1 revised
April 1, 2000).
*
*
*
*
*
PART 31—EMPLOYMENT TAXES AND
COLLECTION OF INCOME TAX AT THE
SOURCE
Par. 6. The authority citation for part
31 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 7. In § 31.3406(g)–1, paragraph
(d) is revised to read as follows:
■
§ 31.3406(g)–1 Exception for payments to
certain payees and certain other payments.
*
*
*
*
*
(d) Reportable payments made to
nonresident alien individuals. A
payment of interest to a nonresident
alien individual that is described in
§ 1.6049–(8)(a) of this chapter is not
subject to withholding under section
3406 if the payor may treat the payee as
a foreign beneficial owner or foreign
payee under the rules of § 1.6049–
PO 00000
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23395
5(b)(12). (For interest paid to a Canadian
nonresident alien individual on or
before December 31, 2012, see
paragraph (d) of this section as in effect
and contained in 26 CFR part 1 revised
April 1, 2000.)
*
*
*
*
*
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: April 12, 2012.
Emily S. McMahon,
(Acting) Assistant Secretary of the Treasury
(Tax Policy).
[FR Doc. 2012–9520 Filed 4–17–12; 4:15 pm]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2012–0257]
Safety Zones; Recurring Events in
Captain of the Port New York Zone
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
The Coast Guard will enforce
various safety zones in the Captain of
the Port New York Zone on specified
dates and times. This action is necessary
to ensure the safety of vessels and
spectators from hazards associated with
fireworks displays. During the
enforcement period, no person or vessel
may enter the safety zone without
permission of the Captain of the Port
(COTP).
SUMMARY:
The regulations for the safety
zones described in 33 CFR 165.160 will
be enforced on the dates and times
listed in the table below.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this notice, call
or email Ensign Kimberly Farnsworth,
Coast Guard; telephone 718–354–4163,
email Kimberly.A.Farnsworth@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast
Guard will enforce the safety zones
listed in 33 CFR 165.160 on the
specified dates and times as indicated in
Table 1 below. If the event is delayed by
inclement weather, the regulation will
be enforced on the rain date indicated
in Table 1 below. These regulations
were published in the Federal Register
on November 9, 2011 (76 FR 69614).
DATES:
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23396
Federal Register / Vol. 77, No. 76 / Thursday, April 19, 2012 / Rules and Regulations
TABLE 1
1. Intrepid Air and Sea Museum Fireworks .............................................
Pier 90 Hudson River Safety Zone
33 CFR 165.160(5.4)
2. Heritage of Pride Fireworks ...............................................................
Pier 54 Hudson River Safety Zone
33 CFR 165.160(5.8)
3. Celebrate the Amboy’s Fireworks ......................................................
Raritan Bay Safety Zone
33 CFR 165.160(2.5)
Under the provisions of 33 CFR
165.160, a vessel may not enter the
regulated area unless given express
permission from the COTP or the
designated representative. Spectator
vessels may transit outside the regulated
area but may not anchor, block, loiter in,
or impede the transit of other vessels.
The Coast Guard may be assisted by
other Federal, State, or local law
enforcement agencies in enforcing this
regulation.
This notice is issued under authority
of 33 CFR 165.160(a) and 5 U.S.C.
552(a). In addition to this notice in the
Federal Register, the Coast Guard will
provide mariners with advanced
notification of enforcement periods via
the Local Notice to Mariners and marine
information broadcasts. If the COTP
determines that the regulated area need
not be enforced for the full duration
stated in this notice, a Broadcast Notice
to Mariners may be used to grant general
permission to enter the regulated area.
Dated: April 4, 2012.
L.L. Fagan,
Rear Admiral, U.S. Coast Guard, Captain of
the Port New York.
[FR Doc. 2012–9363 Filed 4–18–12; 8:45 am]
BILLING CODE 9110–04–P
DATES:
• Launch site: A barge located in approximate position 40°46′11.8″ N,
074°00′14.8″ W (NAD 1983), approximately 375 yards west of Pier
90, Manhattan, NY.
• Date: May 23, 2012.
• Rain Date: May 24, 2012.
• Time: 09:30 p.m.–10:42 p.m.
• Launch site: A barge located in approximate position 40°44′31″ N,
074°01′00″ W (NAD 1983), approximately 380 yards west of Pier 54,
Manhattan, NY.
• Date: June 24, 2012.
• Time: 10:00 p.m.–11:20 p.m.
• Launch site: A barge located in approximate position 40°30′04″ N
074°15′35″ W (NAD 1983), about 240 yards east of Raritan River
Cutoff Channel Buoy 2 (LLNR 36595).
• Date: July 3, 2012.
• Time: 8:45 p.m.–10:05 p.m.
This rule is effective May 21,
2012.
Mail or deliver written
comments to the Manager, Payment
Technology, U.S. Postal Service, 475
L’Enfant Plaza SW., Room 3436,
Washington, DC 20260–0911. Copies of
all written comments will be available
for inspection and photocopying
between 9 a.m. and 4 p.m., Monday
through Friday, at the Payment
Technology office.
FOR FURTHER INFORMATION CONTACT:
Marlo Kay Ivey, Business Programs
Specialist, Payment Technology, U.S.
Postal Service, at 202–268–7613.
SUPPLEMENTARY INFORMATION: Providers
currently must disclose all findings or
results of any testing concerning the
security or revenue protection features,
capabilities, or failings of any PES, as
well as all potential security weaknesses
or methods of tampering with the PES.
This rule applies the same standard to
cyber attacks against the provider’s
systems.
Stanley F. Mires,
Attorney, Legal Policy & Legislative Advice.
List of Subjects in 39 CFR Part 501
[FR Doc. 2012–9396 Filed 4–18–12; 8:45 am]
Postal Service.
Accordingly, for the reasons stated, 39
CFR Part 501 is amended as follows:
BILLING CODE 7710–12–P
ADDRESSES:
PART 501—AUTHORIZATION TO
MANUFACTURE AND DISTRIBUTE
POSTAGE EVIDENCING SYSTEMS
POSTAL SERVICE
39 CFR Part 501
(3) Cyber attacks that include, but are
not limited to, gaining unauthorized
access to digital systems for purposes of
misappropriating assets or sensitive
information, corrupting data, or causing
operational disruption. Cyber attacks
may also be carried out in a manner that
does not require gaining unauthorized
access, such as by causing denial-ofservice attacks on Web sites. Cyber
attacks may be carried out by third
parties or insiders using techniques that
range from highly sophisticated efforts
to electronically circumvent network
security or overwhelm Web sites to
more traditional intelligence gathering
and social engineering aimed at
obtaining information necessary to gain
access. Cyber security risk disclosures
reported must adequately describe the
nature of the material risks and specify
how each risk affects the Postage
Evidencing System.
*
*
*
*
*
1. The authority citation for 39 CFR
Part 501 continues to read as follows:
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Parts 52, 60 and 61
[FRL 9660–3]
■
srobinson on DSK4SPTVN1PROD with RULES
Revisions to the Requirements for
Authority To Manufacture and
Distribute Postage Evidencing
Systems
Postal Service TM.
ACTION: Final rule.
AGENCY:
This rule establishes the
responsibility of the providers of
Postage Evidencing Systems (PES) to
notify the U.S. Postal Service® of any
cyber attacks to their systems.
16:05 Apr 18, 2012
2. Section 501.11 is amended by
adding paragraph (b)(3) as follows:
■
SUMMARY:
VerDate Mar<15>2010
Authority: 5 U.S.C. 552(a); 39 U.S.C. 101,
401, 403, 404, 410, 2601, 2605, Inspector
General Act of 1978, as amended (Pub. L. 95–
452, as amended); 5 U.S.C. App. 3.
Jkt 226001
§ 501.11 Reporting Postage Evidencing
System security weaknesses.
*
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(b) * * *
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Change of Address for Region 4, State
and Local Agencies; Technical
Correction
Environmental Protection
Agency (EPA).
ACTION: Final rule; technical
amendment.
AGENCY:
EPA is amending its
regulations to reflect a change in
address for EPA’s Region 4 office as well
as the state agencies for Georgia,
SUMMARY:
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]]>Agencies
[Federal Register Volume 77, Number 76 (Thursday, April 19, 2012)]
[Rules and Regulations]
[Pages 23395-23396]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-9363]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG-2012-0257]
Safety Zones; Recurring Events in Captain of the Port New York
Zone
AGENCY: Coast Guard, DHS.
ACTION: Notice of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard will enforce various safety zones in the
Captain of the Port New York Zone on specified dates and times. This
action is necessary to ensure the safety of vessels and spectators from
hazards associated with fireworks displays. During the enforcement
period, no person or vessel may enter the safety zone without
permission of the Captain of the Port (COTP).
DATES: The regulations for the safety zones described in 33 CFR 165.160
will be enforced on the dates and times listed in the table below.
FOR FURTHER INFORMATION CONTACT: If you have questions on this notice,
call or email Ensign Kimberly Farnsworth, Coast Guard; telephone 718-
354-4163, email Kimberly.A.Farnsworth@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the safety
zones listed in 33 CFR 165.160 on the specified dates and times as
indicated in Table 1 below. If the event is delayed by inclement
weather, the regulation will be enforced on the rain date indicated in
Table 1 below. These regulations were published in the Federal Register
on November 9, 2011 (76 FR 69614).
[[Page 23396]]
Table 1
------------------------------------------------------------------------
------------------------------------------------------------------------
1. Intrepid Air and Sea Museum Launch site: A barge
Fireworks. located in approximate
Pier 90 Hudson River Safety Zone....... position 40[deg]46'11.8'' N,
33 CFR 165.160(5.4).................... 074[deg]00'14.8'' W (NAD
1983), approximately 375 yards
west of Pier 90, Manhattan,
NY.
Date: May 23, 2012.
Rain Date: May 24,
2012.
Time: 09:30 p.m.-10:42
p.m.
2. Heritage of Pride Fireworks......... Launch site: A barge
Pier 54 Hudson River Safety Zone....... located in approximate
33 CFR 165.160(5.8).................... position 40[deg]44'31'' N,
074[deg]01'00'' W (NAD 1983),
approximately 380 yards west
of Pier 54, Manhattan, NY.
Date: June 24, 2012.
Time: 10:00 p.m.-11:20
p.m.
3. Celebrate the Amboy's Fireworks..... Launch site: A barge
Raritan Bay Safety Zone................ located in approximate
33 CFR 165.160(2.5).................... position 40[deg]30'04'' N
074[deg]15'35'' W (NAD 1983),
about 240 yards east of
Raritan River Cutoff Channel
Buoy 2 (LLNR 36595).
Date: July 3, 2012.
Time: 8:45 p.m.-10:05
p.m.
------------------------------------------------------------------------
Under the provisions of 33 CFR 165.160, a vessel may not enter the
regulated area unless given express permission from the COTP or the
designated representative. Spectator vessels may transit outside the
regulated area but may not anchor, block, loiter in, or impede the
transit of other vessels. The Coast Guard may be assisted by other
Federal, State, or local law enforcement agencies in enforcing this
regulation.
This notice is issued under authority of 33 CFR 165.160(a) and 5
U.S.C. 552(a). In addition to this notice in the Federal Register, the
Coast Guard will provide mariners with advanced notification of
enforcement periods via the Local Notice to Mariners and marine
information broadcasts. If the COTP determines that the regulated area
need not be enforced for the full duration stated in this notice, a
Broadcast Notice to Mariners may be used to grant general permission to
enter the regulated area.
Dated: April 4, 2012.
L.L. Fagan,
Rear Admiral, U.S. Coast Guard, Captain of the Port New York.
[FR Doc. 2012-9363 Filed 4-18-12; 8:45 am]
BILLING CODE 9110-04-P
