Drawbridge Operation Regulation; Columbia River, Vancouver, WA, 53141-53142 [2012-21535]
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53141
Rules and Regulations
Federal Register
Vol. 77, No. 170
Friday, August 31, 2012
[TD 9572]
pursuant to a specified notional
principal contract (specified NPC) that
is contingent upon or determined by
reference to a U.S. source dividend.
Section 871(m)(3)(A) provides a
definition for the term specified NPC
that is applicable to payments made
through March 18, 2012. Section 1.871–
16T(b) of the Temporary Regulations
provides that the definition of specified
NPC contained in paragraphs (i) through
(iv) of section 871(m)(3)(A) will apply to
payments made after March 18, 2012,
and before January 1, 2013. The
Proposed Regulations provide a
different definition of specified NPC
that would apply to payments made on
or after January 1, 2013.
RIN 1545–BK53
Explanation of Provisions
Dividend Equivalents From Sources
Within the United States
Treasury and the IRS received
numerous comments on the Proposed
Regulations, stating that the proposed
effective date of January 1, 2013, would
not allow taxpayers sufficient time to
build and test the systems required to
implement the withholding rules for
specified NPCs and equity-linked
instruments. In response to these
comments, this document amends
§ 1.871–16T(b) of the Temporary
Regulations so that the definition of a
specified NPC contained in paragraphs
(i) through (iv) of section 871(m)(3)(A)
will apply to payments made after
March 18, 2012, and before January 1,
2014. When final regulations are issued
adopting the Proposed Regulations,
Treasury and the IRS intend that the
rules contained in the final regulations
will apply to payments made on or after
January 1, 2014.
Treasury and the IRS continue to
consider the other public comments
made on the Temporary Regulations and
the Proposed Regulations.
This section of the FEDERAL REGISTER
contains regulatory documents having general
applicability and legal effect, most of which
are keyed to and codified in the Code of
Federal Regulations, which is published under
50 titles pursuant to 44 U.S.C. 1510.
The Code of Federal Regulations is sold by
the Superintendent of Documents. Prices of
new books are listed in the first FEDERAL
REGISTER issue of each week.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
Internal Revenue Service (IRS),
Treasury.
ACTION: Temporary regulations;
correcting amendment.
AGENCY:
This document amends
temporary regulations relating to
dividend equivalents for purposes of
section 871(m) of the Internal Revenue
Code (Code). The regulations affect
nonresident aliens and foreign
corporations that hold notional
principal contracts (NPCs) providing for
payments determined by reference to
payments of dividends from sources
within the United States.
DATES: Effective Date: These regulations
are effective August 31, 2012.
Applicability Date: For dates of
applicability, see § 1.871–16T(g).
FOR FURTHER INFORMATION CONTACT:
Mark E. Erwin or D. Peter Merkel at
(202) 622–3870 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
EMCDONALD on DSK67QTVN1PROD with RULES
Background
On January 23, 2012, the Department
of the Treasury (Treasury) and the
Internal Revenue Service (IRS)
published in the Federal Register a
temporary regulation and a notice of
proposed rulemaking relating to
dividend equivalents from sources
within the United States. See TD 9572,
77 FR 3108 (Temporary Regulations);
REG–120282–10, 77 FR 3202 (Proposed
Regulations). Section 871(m)(2) defines
the term ‘‘dividend equivalent’’ to
include, in part, any payment made
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10:37 Aug 30, 2012
Jkt 226001
Drafting Information
The principal author of these
regulations is D. Peter Merkel, the Office
of Associate Chief Counsel
(International). Other personnel from
Treasury and the IRS participated in
their development.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Amendments to the Regulations
Accordingly, 26 CFR part 1 is
amended as follows:
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PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
Section 1.871–16T also issued under 26
U.S.C. 871(m).
§ 1.871–16T(b)
[Amended]
Par. 2. Section 1.871–16T(b) is
amended by removing the language
‘‘2013’’ and adding the language ‘‘2014’’
in its place wherever it appears.
■
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
Approved: August 16, 2012.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2012–21497 Filed 8–30–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2012–0821]
Drawbridge Operation Regulation;
Columbia River, Vancouver, WA
Coast Guard, DHS.
Notice of temporary deviation
from regulations.
AGENCY:
ACTION:
The Coast Guard has issued a
temporary deviation from the operating
schedule that governs the Interstate 5 (I–
5) Bridges across the Columbia River,
mile 106.5, between Portland, OR and
Vancouver, WA. This deviation is
necessary to facilitate heavy
maintenance on the bridges lift-spans.
This deviation allows height-restricted
lifts which will reduce the vertical
clearance available to vessels transiting
beneath the bridges.
DATES: This deviation is effective from
7 a.m. on September 15, 2012 through
6 p.m. October 14, 2012.
ADDRESSES: Documents mentioned in
this preamble as being available in the
docket are part of docket USCG–2012–
0821 and are available online by going
to https://www.regulations.gov, inserting
USCG–2012–0821 in the ‘‘Keyword’’
SUMMARY:
E:\FR\FM\31AUR1.SGM
31AUR1
EMCDONALD on DSK67QTVN1PROD with RULES
53142
Federal Register / Vol. 77, No. 170 / Friday, August 31, 2012 / Rules and Regulations
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 rule, call or
email the Bridge Administrator, Coast
Guard Thirteenth District; telephone
206–220–7282 email
randall.d.overton@uscg.mil. If you have
questions on viewing the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION: The
Oregon Department of Transportation
has requested that the Interstate 5
Bridges which cross the Columbia River
at mile 106.5 only be required to lift to
a reduced height of 130 feet above
Columbia River Datum for a 30 day
period. The height restricted lifts are
necessary to facilitate heavy
maintenance on the bridges lift-spans.
The I–5 Bridges cross the Columbia
River at mile 106.5 and provide three
designated navigation channels with
vertical clearances ranging from 39 to 72
feet above Columbia River Datum while
the lift spans are in the closed position.
Vessels which do not require a full
bridge opening may continue to transit
beneath the bridges during this
maintenance period. Under normal
operation the bridges are governed by 33
CFR 117.869, which requires that the
draws open fully and promptly on
signal except that the draws need not
open from 6:30 a.m. to 9 a.m. and from
2:30 p.m. to 6 p.m. Monday through
Friday excluding federal holidays. The
lift-spans when fully opened provide
178 feet of vertical clearance above
Columbia River Datum. This deviation
period is from 7 a.m. on September 15,
2012 through 6 p.m. October 14, 2012.
The deviation allows the lift spans of
the I–5 Bridges across the Columbia
River, mile 106.5, to be raised to a
reduced height of 130 feet above
Columbia River Datum from 7 a.m. on
September 15, 2012 through 6 p.m.
October 14, 2012. Scaffolding will be
attached to the bridge during this
maintenance evolution which will
restrict the height the lift-spans can be
raised. Lift heights greater than 130 feet
above Columbia River Datum will not be
capable during this maintenance period
from September 15, 2012 until October
14, 2012. The bridge shall operate in
accordance with 33 CFR 117.869 at all
other times. Waterway usage on this
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10:37 Aug 30, 2012
Jkt 226001
stretch of the Columbia River includes
vessels ranging from commercial tug
and tow vessels to recreational pleasure
craft. Mariners will be notified and kept
informed of the bridge’s operational
status via the Coast Guard Notice to
Mariners publication.
In accordance with 33 CFR 117.35(e),
the drawbridges must return to their
regular operating schedule immediately
at the end of the designated time period.
This deviation from the operating
regulations is authorized under 33 CFR
117.35.
Dated: August 21, 2012.
Randall D. Overton,
Bridge Administrator.
[FR Doc. 2012–21535 Filed 8–30–12; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2012–0814]
RIN 1625–AA00
Safety Zone; Cleveland National Air
Show, Cleveland, OH
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing a temporary safety zone on
Lake Erie and Cleveland Harbor at
Burke Lakefront Airport, Cleveland, OH.
This safety zone is intended to restrict
vessels from a portion of Lake Erie and
Cleveland Harbor (near Burke Lakefront
Airport). This temporary safety zone is
necessary to protect participants,
spectators, and vessels from the hazards
associated with aerial insertions and
aircraft maneuvers.
DATES: This rule is effective from 11:30
a.m. on August 30, 2012, until 6:00 p.m.
on September 3, 2012.
ADDRESSES: Documents mentioned in
this preamble are part of docket [USCG–
2012–0814]. To view documents
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 rule, call or
SUMMARY:
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email LT Christopher Mercurio, Chief of
Waterway Management, U.S. Coast
Guard Sector Buffalo; telephone 716–
843–9343, email
SectorBuffaloMarineSafety@uscg.mil. If
you have questions on viewing or
submitting material to the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone (202)
366–9826.
SUPPLEMENTARY INFORMATION:
Table of Acronyms
DHS Department of Homeland Security
FR Federal Register
NPRM Notice of Proposed Rulemaking
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 and vessels from the hazards
associated with aerial insertions and
aircraft maneuvering, 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 a 30 day notice period to run
would be impracticable and contrary to
the public interest.
B. Basis and Purpose
The Cleveland National Air Show has
been taking place annually since 1964.
During the 2012 show, as with shows in
the past, there will be various high
speed aerial and military tactical
demonstrations on and over Burke
Lakefront to include various maneuvers
by U.S. Navy Blue Angels and civilian
aircraft and by personnel on the Burke
E:\FR\FM\31AUR1.SGM
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Agencies
[Federal Register Volume 77, Number 170 (Friday, August 31, 2012)]
[Rules and Regulations]
[Pages 53141-53142]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-21535]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG-2012-0821]
Drawbridge Operation Regulation; Columbia River, Vancouver, WA
AGENCY: Coast Guard, DHS.
ACTION: Notice of temporary deviation from regulations.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard has issued a temporary deviation from the
operating schedule that governs the Interstate 5 (I-5) Bridges across
the Columbia River, mile 106.5, between Portland, OR and Vancouver, WA.
This deviation is necessary to facilitate heavy maintenance on the
bridges lift-spans. This deviation allows height-restricted lifts which
will reduce the vertical clearance available to vessels transiting
beneath the bridges.
DATES: This deviation is effective from 7 a.m. on September 15, 2012
through 6 p.m. October 14, 2012.
ADDRESSES: Documents mentioned in this preamble as being available in
the docket are part of docket USCG-2012-0821 and are available online
by going to https://www.regulations.gov, inserting USCG-2012-0821 in the
``Keyword''
[[Page 53142]]
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 rule,
call or email the Bridge Administrator, Coast Guard Thirteenth
District; telephone 206-220-7282 email randall.d.overton@uscg.mil. If
you have questions on viewing the docket, call Renee V. Wright, Program
Manager, Docket Operations, telephone 202-366-9826.
SUPPLEMENTARY INFORMATION: The Oregon Department of Transportation has
requested that the Interstate 5 Bridges which cross the Columbia River
at mile 106.5 only be required to lift to a reduced height of 130 feet
above Columbia River Datum for a 30 day period. The height restricted
lifts are necessary to facilitate heavy maintenance on the bridges
lift-spans. The I-5 Bridges cross the Columbia River at mile 106.5 and
provide three designated navigation channels with vertical clearances
ranging from 39 to 72 feet above Columbia River Datum while the lift
spans are in the closed position. Vessels which do not require a full
bridge opening may continue to transit beneath the bridges during this
maintenance period. Under normal operation the bridges are governed by
33 CFR 117.869, which requires that the draws open fully and promptly
on signal except that the draws need not open from 6:30 a.m. to 9 a.m.
and from 2:30 p.m. to 6 p.m. Monday through Friday excluding federal
holidays. The lift-spans when fully opened provide 178 feet of vertical
clearance above Columbia River Datum. This deviation period is from 7
a.m. on September 15, 2012 through 6 p.m. October 14, 2012. The
deviation allows the lift spans of the I-5 Bridges across the Columbia
River, mile 106.5, to be raised to a reduced height of 130 feet above
Columbia River Datum from 7 a.m. on September 15, 2012 through 6 p.m.
October 14, 2012. Scaffolding will be attached to the bridge during
this maintenance evolution which will restrict the height the lift-
spans can be raised. Lift heights greater than 130 feet above Columbia
River Datum will not be capable during this maintenance period from
September 15, 2012 until October 14, 2012. The bridge shall operate in
accordance with 33 CFR 117.869 at all other times. Waterway usage on
this stretch of the Columbia River includes vessels ranging from
commercial tug and tow vessels to recreational pleasure craft. Mariners
will be notified and kept informed of the bridge's operational status
via the Coast Guard Notice to Mariners publication.
In accordance with 33 CFR 117.35(e), the drawbridges must return to
their regular operating schedule immediately at the end of the
designated time period. This deviation from the operating regulations
is authorized under 33 CFR 117.35.
Dated: August 21, 2012.
Randall D. Overton,
Bridge Administrator.
[FR Doc. 2012-21535 Filed 8-30-12; 8:45 am]
BILLING CODE 9110-04-P