Regattas and Marine Parades; Great Lakes Annual Marine Events, 37807-37808 [2012-15513]
Download as PDF
<![CDATA[
Federal Register / Vol. 77, No. 122 / Monday, June 25, 2012 / Rules and Regulations
PART 301—PROCEDURE AND
ADMINISTRATION
Par. 4. The authority citation for part
301 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
Par. 5. Section 301.7701–2 is
amended by adding new paragraphs
(c)(2)(vi) and (e)(9), and adding and
reserving paragraph (e)(8), to read as
follows:
■
Business entities;
*
*
*
*
*
(c) * * *
(2) * * *
(vi) [Reserved]. For further guidance,
see § 301.7701–2T(c)(2)(vi).
*
*
*
*
*
(e) * * *
(8) [Reserved]
(9) [Reserved]. For further guidance,
see § 301.7701–2T(e)(9).
erowe on DSK2VPTVN1PROD with RULES
[FR Doc. 2012–15422 Filed 6–22–12; 8:45 am]
If
you have questions on this notice, call
or email LT Adrian Palomeque,
Prevention Department, Sector Detroit,
Coast Guard; telephone (313) 568–9508,
email Adrian.F.Palomeque@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast
Guard will enforce the following special
local regulations at the following times:
FOR FURTHER INFORMATION CONTACT:
Section 100.914 Trenton Rotary Roar
on the River, Trenton, MI
This special local regulation will be
enforced from 12 a.m. to 6 p.m. on July
20, 2012 and from 8 a.m. to 8 p.m. on
July 21 and 22, 2012.
This special local regulation will be
enforced from 10 a.m. to 6 p.m. on July
27, 28 and 29, 2012.
Section 100.919 International Bay
City River Roar, Bay City, MI
Coast Guard
This special local regulation will be
enforced from 9 a.m. to 6 p.m. on June
22, 23, and 24, 2012. In the case of
inclement weather on June 24, 2012,
this special local regulation will also be
enforced from 9 a.m. to 6 p.m. on June
25, 2011.
33 CFR Part 100
Section 100.920
Detroit, MI
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard, DHS.
ACTION: Notice of enforcement of
regulation.
AGENCY:
The Coast Guard will enforce
various special local regulations for
annual regattas and marine parades in
the Captain of the Port Detroit zone from
9 a.m. on June 22, 2012 through 6 p.m.
on July 29, 2012. This action is
necessary and intended to ensure safety
SUMMARY:
(a) through (c)(2)(v) [Reserved]. For
further guidance, see § 301.7701–2(a)
through (c)(2)(v).
(vi) Tax liabilities with respect to the
indoor tanning services excise tax—(A)
Jkt 226001
Section 100.915 St. Clair River Classic
Offshore Race, St. Clair, MI
Regattas and Marine Parades; Great
Lakes Annual Marine Events
§ 301.7701–2T Business entities;
definitions (temporary).
14:43 Jun 22, 2012
of life on the navigable waters
immediately prior to, during, and
immediately after regattas or marine
parades. Enforcement of these special
local regulations rule will establish
restrictions upon, and control
movement of, vessels in specified areas
immediately prior to, during, and
immediately after regattas or marine
parades. During the enforcement
periods, no person or vessel may enter
the regulated areas without permission
of the Captain of the Port.
DATES: The regulations in 33 CFR
100.914, 100.915, 100.919, and 100.920
will be enforced at various times
between June 22, 2012 and July 29,
2012.
[Docket No. USCG–2012–0572]
Par. 6. Section 301.7701–2T is
amended as follows:
1. Paragraphs (a) through (e)(4) are
revised.
2. Paragraph (e)(9) is added.
The revisions and addition read as
follows:
■
VerDate Mar<15>2010
In general. Notwithstanding any other
provision of § 301.7701–2, § 301.7701–
2(c)(2)(i) (relating to certain wholly
owned entities) does not apply for
purposes of—
(1) Federal tax liabilities imposed by
Chapter 49 of the Internal Revenue
Code;
(2) Collection of tax imposed by
Chapter 49 of the Internal Revenue
Code; and
(3) Claims of a credit or refund related
to the tax imposed by Chapter 49 of the
Internal Revenue Code.
(B) Treatment of entity. An entity that
is disregarded as an entity separate from
its owner for any purpose under
§ 301.7701–2 is treated as a corporation
with respect to items described in
paragraph (c)(2)(vi)(A) of this section.
(d) through (e)(4) [Reserved]. For
further guidance, see § 301.7701–2(d)
through (e)(4).
*
*
*
*
*
(9) Indoor tanning services excise
tax—(i) Effective/applicability date.
Paragraph (c)(2)(vi) of this section
applies to taxes imposed on amounts
paid on or after July 1, 2012.
(ii) Expiration date. The applicability
of paragraph (c)(2)(vi) of this section
expires on or before June 22, 2015 or
such earlier date as may be determined
under amendments to the regulations
issued after June 22, 2012.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: June 11, 2012.
Emily S. McMahon,
Acting Assistant Secretary of the Treasury
(Tax Policy).
(iii) Rule for Chapter 49 tax
liabilities—(A) In general. A qualified
subchapter S subsidiary (QSub) is
treated as a separate corporation for
purposes of—
(1) Federal tax liabilities imposed by
Chapter 49 of the Internal Revenue
Code;
(2) Collection of tax imposed by
Chapter 49 of the Internal Revenue
Code; and
(3) Claims of a credit or refund related
to the tax imposed by Chapter 49 of the
Internal Revenue Code.
(B) Effective/applicability date for
Chapter 49 liabilities. Paragraph
(a)(8)(iii)(A) of this section applies to
taxes imposed on amounts paid on or
after July 1, 2012.
(C) Expiration date. The applicability
of paragraph (a)(8)(iii) of this section
expires on June 22, 2015 or such earlier
date as may be determined under
amendments to the regulations issued
after June 22, 2012.
(a)(9) through (d) [Reserved]. For
further guidance, see § 1.1361–4(a)(9)
through (d).
§ 301.7701–2
definitions.
37807
PO 00000
Frm 00057
Fmt 4700
Sfmt 4700
Tug Across the River,
This special local regulation will be
enforced from 6 p.m. to 7 p.m. on July
13, 2012.
Regulations
(1) In accordance with the general
regulations in 33 CFR 100.901, entry
into, transiting, or anchoring within
these regulated areas is prohibited
unless authorized by the Captain of the
Port Detroit, or his designated on-scene
representative.
(2) These regulated areas are closed to
all vessel traffic, except as may be
permitted by the Captain of the Port
E:\FR\FM\25JNR1.SGM
25JNR1
37808
Federal Register / Vol. 77, No. 122 / Monday, June 25, 2012 / Rules and Regulations
Detroit or his designated on-scene
representative.
(3) The ‘‘designated on-scene
representative’’ of the Captain of the
Port is any Coast Guard commissioned,
warrant, or petty officer who has been
designated by the Captain of the Port to
act on his behalf. The designated onscene representative of the Captain of
the Port will be aboard either a Coast
Guard or Coast Guard Auxiliary vessel.
The Captain of the Port or his
designated on scene representative may
be contacted via VHF Channel 16.
(4) Vessel operators desiring to enter
or operate within the regulated area
shall contact the Captain of the Port
Detroit or his designated on-scene
representative to obtain permission.
(5) Vessel operators given permission
to enter or operate in the regulated area
must comply with all directions given to
them by the Captain of the Port or his
designated on-scene representative.
mentioned in this preamble as being
available in the docket, go to https://
www.regulations.gov, type the docket
number in the ‘‘SEARCH’’ box, and
click ‘‘Search.’’ You may visit the
Docket Management Facility,
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 email LT Adrian
Palomeque, Prevention Department,
Sector Detroit, Coast Guard; telephone
(313) 568–9508, email
Adrian.F.Palomeque@uscg.mil. If you
have questions on viewing the docket,
call Renee V. Wright, Program Manager,
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION:
Dated: June 13, 2012.
J.E. Ogden,
Captain, U.S. Coast Guard, Captain of the
Port Detroit.
Table of Acronyms
DHS Department of Homeland Security
FR Federal Register
NPRM Notice of Proposed Rulemaking
[FR Doc. 2012–15513 Filed 6–21–12; 11:15 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 100
[Docket No. USCG–2012–0556]
RIN 1625–AA08
Special Local Regulation; East Tawas
Offshore Gran Prix, Tawas Bay; East
Tawas, MI
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing a special local regulation on
Tawas Bay, Michigan. This action is
necessary and intended to ensure safety
of life on the navigable waters
immediately prior to, during, and
immediately after the East Tawas
Offshore Gran Prix boat race. This
special local regulation will establish
restrictions upon, and control
movement of, vessels in a portion of
Tawas Bay. During the enforcement
period, no person or vessel may enter
the regulated area without permission of
the Captain of the Port.
DATES: This rule is effective from 10:00
a.m. until 4:00 p.m. on June 24, 2012.
ADDRESSES: Documents mentioned in
this preamble are part of docket [USCG–
2012–0556]. To view documents
erowe on DSK2VPTVN1PROD with RULES
SUMMARY:
VerDate Mar<15>2010
14:43 Jun 22, 2012
Jkt 226001
A. Regulatory History and 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 doing
so would be impracticable and contrary
to the public interest. The final details
for this event were not known to the
Coast Guard until there was insufficient
time remaining before the event to
publish an NPRM. Thus, delaying the
effective date of this rule to wait for a
comment period to run would be both
impracticable and contrary to the public
interest because it would inhibit the
Coast Guard’s ability to protect
spectators, participants and vessels from
the hazards associated with power boat
races, which are discussed further
below.
Under 5 U.S.C. 553(d)(3), the Coast
Guard finds that good cause exists for
making this rule effective less than 30
days after publication in the Federal
Register. For the same reasons
discussed in the preceding paragraph,
waiting for 30 day notice period run
PO 00000
Frm 00058
Fmt 4700
Sfmt 4700
would be impracticable and contrary to
the public interest.
B. Basis and Purpose
Between 10:00 a.m. and 4:00 p.m. on
June 24, 2012 the OPA Racing LLC is
holding an offshore powerboat race that
will require the immediate area to be
clear of all vessel traffic. The Captain of
the Port Detroit has determined
powerboat races in close proximity to
watercraft and infrastructure pose
significant risk to public safety and
property. The likely combination of
large numbers of recreation vessels,
powerboats traveling at high speeds,
and large numbers of spectators in close
proximity to the water could easily
result in serious injuries or fatalities.
C. Discussion of Rule
With the aforementioned hazards in
mind, the Captain of the Port Detroit has
determined that a special local
regulation is necessary to ensure the
safety of spectators, vessels, and
participants. This special local
regulation will be effective and enforced
from 10:00 a.m. until 4:00 p.m. on June
24, 2012. This regulated area will
encompass all waters of Tawas Bay,
beginning at a point on land at
44°14′53″ N, 83°27′34″ W; extending
west to a point on land at position
44°15′33″ N, 83°31′30″ W. All
geographic coordinates are North
American Datum of 1983 (NAD 83).
Entry into, transiting, or anchoring
within the regulated area is prohibited
unless authorized by the Captain of the
Port Detroit or his designated on scene
representative. The Captain of the Port
or his designated on scene
representative may be contacted via
VHF Channel 16.
D. Regulatory Analyses
We developed this rule after
considering numerous statutes and
executive orders related to rulemaking.
Below we summarize our analyses
based on 13 of these statutes or
executive orders.
1. Regulatory Planning and Review
This rule is not a significant
regulatory action under section 3(f) of
Executive Order 12866, Regulatory
Planning and Review, as supplemented
by Executive Order 13563, Improving
Regulation and Regulatory Review, and
does not require an assessment of
potential costs and benefits under
section 6(a)(3) of Executive Order 12866
or under section 1 of Executive Order
13563. The Office of Management and
Budget has not reviewed it under that
Orders. It is not ‘‘significant’’ under the
regulatory policies and procedures of
E:\FR\FM\25JNR1.SGM
25JNR1
]]>Agencies
[Federal Register Volume 77, Number 122 (Monday, June 25, 2012)]
[Rules and Regulations]
[Pages 37807-37808]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-15513]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 100
[Docket No. USCG-2012-0572]
Regattas and Marine Parades; Great Lakes Annual Marine Events
AGENCY: Coast Guard, DHS.
ACTION: Notice of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard will enforce various special local regulations
for annual regattas and marine parades in the Captain of the Port
Detroit zone from 9 a.m. on June 22, 2012 through 6 p.m. on July 29,
2012. This action is necessary and intended to ensure safety of life on
the navigable waters immediately prior to, during, and immediately
after regattas or marine parades. Enforcement of these special local
regulations rule will establish restrictions upon, and control movement
of, vessels in specified areas immediately prior to, during, and
immediately after regattas or marine parades. During the enforcement
periods, no person or vessel may enter the regulated areas without
permission of the Captain of the Port.
DATES: The regulations in 33 CFR 100.914, 100.915, 100.919, and 100.920
will be enforced at various times between June 22, 2012 and July 29,
2012.
FOR FURTHER INFORMATION CONTACT: If you have questions on this notice,
call or email LT Adrian Palomeque, Prevention Department, Sector
Detroit, Coast Guard; telephone (313) 568-9508, email
Adrian.F.Palomeque@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the following
special local regulations at the following times:
Section 100.914 Trenton Rotary Roar on the River, Trenton, MI
This special local regulation will be enforced from 12 a.m. to 6
p.m. on July 20, 2012 and from 8 a.m. to 8 p.m. on July 21 and 22,
2012.
Section 100.915 St. Clair River Classic Offshore Race, St. Clair, MI
This special local regulation will be enforced from 10 a.m. to 6
p.m. on July 27, 28 and 29, 2012.
Section 100.919 International Bay City River Roar, Bay City, MI
This special local regulation will be enforced from 9 a.m. to 6
p.m. on June 22, 23, and 24, 2012. In the case of inclement weather on
June 24, 2012, this special local regulation will also be enforced from
9 a.m. to 6 p.m. on June 25, 2011.
Section 100.920 Tug Across the River, Detroit, MI
This special local regulation will be enforced from 6 p.m. to 7
p.m. on July 13, 2012.
Regulations
(1) In accordance with the general regulations in 33 CFR 100.901,
entry into, transiting, or anchoring within these regulated areas is
prohibited unless authorized by the Captain of the Port Detroit, or his
designated on-scene representative.
(2) These regulated areas are closed to all vessel traffic, except
as may be permitted by the Captain of the Port
[[Page 37808]]
Detroit or his designated on-scene representative.
(3) The ``designated on-scene representative'' of the Captain of
the Port is any Coast Guard commissioned, warrant, or petty officer who
has been designated by the Captain of the Port to act on his behalf.
The designated on-scene representative of the Captain of the Port will
be aboard either a Coast Guard or Coast Guard Auxiliary vessel. The
Captain of the Port or his designated on scene representative may be
contacted via VHF Channel 16.
(4) Vessel operators desiring to enter or operate within the
regulated area shall contact the Captain of the Port Detroit or his
designated on-scene representative to obtain permission.
(5) Vessel operators given permission to enter or operate in the
regulated area must comply with all directions given to them by the
Captain of the Port or his designated on-scene representative.
Dated: June 13, 2012.
J.E. Ogden,
Captain, U.S. Coast Guard, Captain of the Port Detroit.
[FR Doc. 2012-15513 Filed 6-21-12; 11:15 am]
BILLING CODE 9110-04-P
