Safety Zone: Gilmerton Bridge Center Span Float-in, Elizabeth River; Norfolk, Portsmouth, and Chesapeake, VA-Correction, 75016-75017 [2012-30507]
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75016
Federal Register / Vol. 77, No. 244 / Wednesday, December 19, 2012 / Rules and Regulations
[FR Doc. 2012–30519 Filed 12–18–12; 8:45 am]
Correction of Publication
BILLING CODE 3510–22–P
Accordingly, 26 CFR part 1 is
amended by making the following
correcting amendments.
DEPARTMENT OF THE TREASURY
PART 1—INCOME TAXES
Internal Revenue Service
as a reference to the revised or
renumbered form.
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Guy R. Traynor,
Federal Register Liaison, Publication &
Regulations Branch, Legal Processing
Division, Associate Chief Counsel, Procedure
& Administration.
26 CFR Part 1
Paragraph 1. The authority citation
for part 1 continues to read as follows:
BILLING CODE 4830–01–P
[TD 9564]
Authority: 26 U.S.C. 7805 * * *
Section 1.168(i)–1 also issued under 26
U.S.C. 168(i)(4). * * *
Par. 2. Section 1.168(i)–0 is amended
by revising the entry in the table of
contents for paragraph (m) of § 1.168(i)–
1 to read as follows:
DEPARTMENT OF HOMELAND
SECURITY
§ 1.168(i)–0 Table of contents for the
general asset account rules.
33 CFR Part 165
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RIN 1545–BJ93
Guidance Regarding Deduction and
Capitalization of Expenditures Related
to Tangible Property
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
AGENCY:
This document contains
correcting amendments to the temporary
regulations (TD 9564), which were
published in the Federal Register on
Tuesday, December 27, 2011, relating to
guidance regarding deduction and
capitalization of expenditures related to
tangible property. These amendments
revise the general asset account
regulations to provide the time and
manner of making a general asset
account election. The amendatory
instructions of TD 9564 inadvertently
redesignated paragraphs (m)(2) and
(m)(3) for the general asset account
regulations as in effect before TD 9564
as paragraphs (l)(2) and (l)(3) for the
general asset account regulations as
amended by TD 9564. These correcting
amendments will affect all taxpayers
that make a general asset account
election.
SUMMARY:
These amendments are effective
December 19, 2012.
FOR FURTHER INFORMATION CONTACT:
Kathleen Reed or Patrick Clinton, Office
Associate Chief Counsel (Income Tax &
Accounting), (202) 622–4930 (not a tollfree call).
SUPPLEMENTARY INFORMATION:
DATES:
Background
The regulations that are the subject of
these corrections are under section 168
of the Internal Revenue Code.
wreier-aviles on DSK5TPTVN1PROD with
Need for Correction
As published on December 27, 2011
(76 FR 81060), TD 9564 contains errors
which may prove to be misleading and
are in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
VerDate Mar<15>2010
15:12 Dec 18, 2012
Jkt 229001
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[FR Doc. 2012–30490 Filed 12–18–12; 8:45 am]
Coast Guard
[Docket No. USCG–2012–0642]
RIN 1625–AA00
§ 1.168(i)–1
General asset accounts.
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(m) [Reserved]. For further guidance,
see the entry for § 1.168(i)–1T(m).
■ Par. 3. Section 1.168(i)–1 is amended
by revising paragraphs (l)(2) and (l)(3) to
read as follows:
§ 1.168(i)–1
General asset accounts.
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(1) * * *
(2) Time for making election. The
election to apply this section shall be
made on the taxpayer’s timely filed
(including extensions) income tax
return for the taxable year in which the
assets included in the general asset
account are placed in service by the
taxpayer.
(3) Manner of making election. In the
year of election, a taxpayer makes the
election under this section by typing or
legibly printing at the top of the Form
4562, ‘‘GENERAL ASSET ACCOUNT
ELECTION MADE UNDER SECTION
168(i)(4),’’ or in the manner provided for
on Form 4562 and its instructions. The
taxpayer shall maintain records (for
example, ‘‘General Asset Account #1—
all 1995 additions in asset class 00.11
for Salt Lake City, Utah facility’’) that
identify the assets included in each
general asset account, that establish the
unadjusted depreciable basis and
depreciation reserve of the general asset
account, and that reflect the amount
realized during the taxable year upon
dispositions from each general asset
account. (But see section 179(c) and
§ 1.179–5 for the recordkeeping
requirements for section 179 property.)
The taxpayer’s recordkeeping practices
should be consistently applied to the
general asset accounts. If Form 4562 is
revised or renumbered, any reference in
this section to that form shall be treated
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Safety Zone: Gilmerton Bridge Center
Span Float-in, Elizabeth River; Norfolk,
Portsmouth, and Chesapeake, VA—
Correction
Coast Guard, DHS.
Interim temporary final rule;
correction.
AGENCY:
ACTION:
On December 11, 2012, the
Coast Guard published in the Federal
Register an interim temporary final rule
establishing a safety zone around the
Gilmerton Bridge center span barge.
Inadvertently, this rule included an
error in the inclement weather date of
the safety zone. This document corrects
that error.
DATES: This rule will be effective from
January 7, 2013 through January 16,
2013. The rule is scheduled to be
enforced from 6:00 a.m. on January 7,
2013 through January 11, 2013, with
inclement weather dates of January 12,
2013 through January 16, 2013.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket are part of docket USCG–2012–
0642 and are available online by going
to https://www.regulations.gov, inserting
USCG–2012–0642 in the ‘‘Search’’ 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 email LCDR Hector Cintron,
Waterways Management Division Chief,
Sector Hampton Roads, Coast Guard;
telephone 757–668–5581, email
SUMMARY:
E:\FR\FM\19DER1.SGM
19DER1
Federal Register / Vol. 77, No. 244 / Wednesday, December 19, 2012 / Rules and Regulations
Hector.L.Cintron@uscg.mil. If you have
questions on viewing the docket, call
Docket Operations, telephone 202–366–
9826.
SUPPLEMENTARY INFORMATION: On
December 11, 2012, the Coast Guard
published in the Federal Register an
interim temporary final rule establishing
a safety zone around the Gilmerton
Bridge center span barge (77 FR 73541).
Inadvertently, this rule included an
error in the enforcement dates of the
safety zone.
As stated in the Federal Register
publication of the interim temporary
final rule, the rule is effective from
January 7 through January 16, 2013.
That publication listed the enforcement
dates of the rule beginning at 6:00 a.m.
on January 7, 2013 through January 11,
2013, with inclement weather dates of
January 12, 2013 through January 16,
2013. However, due to a clerical error,
the regulatory text of the rule stated that
the regulation will be enforced starting
at 6 a.m. on January 3, 2012 through
January 7, 2013 with inclement weather
dates of January 8, 2013 through January
12, 2013.
Upon publication of the temporary
interim final rule in the Federal
Register, the Coast Guard became aware
of the errors in the text relating to the
enforcement period. This notice corrects
those errors by restoring the correct
enforcement dates.
List of Subjects in 33 CFR Part 165
Harbors, Marine safety, Navigation
(water), Reporting and recordkeeping
requirements, Security measures,
Waterways.
For the reasons discussed in the
preamble, the Coast Guard amends 33
CFR part 165 as follows:
PART 165—REGULATED NAVIGATION
AREAS AND LIMITED ACCESS AREAS
1. The authority citation for part 165
continues to read as follows:
■
Authority: 33 U.S.C. 1231; 46 U.S.C.
Chapter 701, 3306, 3703; 50 U.S.C. 191, 195;
33 CFR 1.05–1, 6.04–1, 6.04–6, 160.5; Pub. L.
107–295, 116 Stat. 2064; Department of
Homeland Security Delegation No. 0170.1.
2. Revise paragraph (d) of § 165.T05–
0642 to read as follows:
wreier-aviles on DSK5TPTVN1PROD with
■
165.T05–0642 Safety Zone; Gilmerton
Bridge Center Span Float-in, Elizabeth
River; Norfolk, Portsmouth, and
Chesapeake, Virginia.
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(d) Enforcement Period. This
regulation will be enforced starting at 6
a.m. on January 7, 2013 through January
11, 2013 with inclement weather dates
VerDate Mar<15>2010
15:12 Dec 18, 2012
Jkt 229001
of January 12, 2013 through January 16,
2013.
Dated: December 12, 2012.
Kathryn Sinniger,
Chief, Office of Regulations and
Administrative Law, U.S. Coast Guard.
[FR Doc. 2012–30507 Filed 12–18–12; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket Number USCG–2012–1038]
RIN 1625–AA87
Security Zone; On the Waters in Kailua
Bay, Oahu, HI
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing a temporary security zone
on the waters south of Kapoho Point
and a nearby channel in Kailua Bay
within the Honolulu Captain of the Port
(COTP) Zone. This security zone is
necessary to ensure the safety of the
President of the United States and his
family members.
DATES: This rule is effective from 6 a.m.
(HST) on December 17, 2012, through
10 p.m. (HST) on January 6, 2013.
ADDRESSES: Documents indicated in this
preamble as being available in the
docket USCG–2012–1038 are available
online by going to https://
www.regulations.gov, inserting USCG–
2012–1038 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 email Lieutenant
Commander Scott O. Whaley,
Waterways Management Division, U.S.
Coast Guard Sector Honolulu; telephone
(808) 522–8264 (ext. 352), email
Scott.O.Whaley@uscg.mil. If you have
questions on viewing the docket, call
Renee V. Wright, Program Manager,
Docket Operations, telephone (202)
366–9826.
SUPPLEMENTARY INFORMATION:
SUMMARY:
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75017
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(d)(3), the Coast Guard finds good
cause exists for making this rule
effective less than 30 days after
publication in the Federal Register. The
details of the President’s intended travel
to Hawaii were not made available to
the Coast Guard in sufficient time to
issue a notice of proposed rulemaking.
Due to the need for immediate action,
the restriction of vessel traffic is
necessary to protect the President and
his family members; therefore, a 30-day
notice period is impracticable. Delaying
the effective date would be contrary to
the security zone’s intended objectives
of protecting high-ranking officials,
mitigating potential terroristic acts and
enhancing public and maritime safety
and security. Publishing a Notice of
Proposed Rulemaking (NPRM) and
delaying the effective date would be
contrary to the public interest since the
occasion would occur before a noticeand-comment rulemaking could be
completed, thereby jeopardizing the
safety of the President of the United
States, members of his family members,
and other senior government officials.
The COTP finds that this temporary
security zone needs to be effective by
December 17, 2012, to ensure the safety
of the President of the United States and
members of his official party visiting the
Kailua Bay area on the eastern coast of
Oahu, Hawaii.
Background and Purpose
From December 17, 2012, through
January 6, 2013, the President of the
United States and his family members
plan to visit near the Kailua Bay
shoreline on Oahu, Hawaii. This
position is located adjacent to U.S.
navigable waters in the Honolulu
Captain of the Port Zone. The Coast
Guard is establishing this security zone
to ensure the safety of the President of
the United States and his family
members.
Discussion of Temporary Final Rule
This temporary final rule is effective
from 6 a.m. HST on December 17, 2012
through 10 p.m. HST on January 6,
2013. The security zone area is located
E:\FR\FM\19DER1.SGM
19DER1
Agencies
[Federal Register Volume 77, Number 244 (Wednesday, December 19, 2012)]
[Rules and Regulations]
[Pages 75016-75017]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-30507]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG-2012-0642]
RIN 1625-AA00
Safety Zone: Gilmerton Bridge Center Span Float-in, Elizabeth
River; Norfolk, Portsmouth, and Chesapeake, VA--Correction
AGENCY: Coast Guard, DHS.
ACTION: Interim temporary final rule; correction.
-----------------------------------------------------------------------
SUMMARY: On December 11, 2012, the Coast Guard published in the Federal
Register an interim temporary final rule establishing a safety zone
around the Gilmerton Bridge center span barge. Inadvertently, this rule
included an error in the inclement weather date of the safety zone.
This document corrects that error.
DATES: This rule will be effective from January 7, 2013 through January
16, 2013. The rule is scheduled to be enforced from 6:00 a.m. on
January 7, 2013 through January 11, 2013, with inclement weather dates
of January 12, 2013 through January 16, 2013.
ADDRESSES: Documents indicated in this preamble as being available in
the docket are part of docket USCG-2012-0642 and are available online
by going to https://www.regulations.gov, inserting USCG-2012-0642 in the
``Search'' 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 email LCDR Hector Cintron, Waterways Management
Division Chief, Sector Hampton Roads, Coast Guard; telephone 757-668-
5581, email
[[Page 75017]]
Hector.L.Cintron@uscg.mil. If you have questions on viewing the docket,
call Docket Operations, telephone 202-366-9826.
SUPPLEMENTARY INFORMATION: On December 11, 2012, the Coast Guard
published in the Federal Register an interim temporary final rule
establishing a safety zone around the Gilmerton Bridge center span
barge (77 FR 73541). Inadvertently, this rule included an error in the
enforcement dates of the safety zone.
As stated in the Federal Register publication of the interim
temporary final rule, the rule is effective from January 7 through
January 16, 2013. That publication listed the enforcement dates of the
rule beginning at 6:00 a.m. on January 7, 2013 through January 11,
2013, with inclement weather dates of January 12, 2013 through January
16, 2013. However, due to a clerical error, the regulatory text of the
rule stated that the regulation will be enforced starting at 6 a.m. on
January 3, 2012 through January 7, 2013 with inclement weather dates of
January 8, 2013 through January 12, 2013.
Upon publication of the temporary interim final rule in the Federal
Register, the Coast Guard became aware of the errors in the text
relating to the enforcement period. This notice corrects those errors
by restoring the correct enforcement dates.
List of Subjects in 33 CFR Part 165
Harbors, Marine safety, Navigation (water), Reporting and
recordkeeping requirements, Security measures, Waterways.
For the reasons discussed in the preamble, the Coast Guard amends
33 CFR part 165 as follows:
PART 165--REGULATED NAVIGATION AREAS AND LIMITED ACCESS AREAS
0
1. The authority citation for part 165 continues to read as follows:
Authority: 33 U.S.C. 1231; 46 U.S.C. Chapter 701, 3306, 3703; 50
U.S.C. 191, 195; 33 CFR 1.05-1, 6.04-1, 6.04-6, 160.5; Pub. L. 107-
295, 116 Stat. 2064; Department of Homeland Security Delegation No.
0170.1.
0
2. Revise paragraph (d) of Sec. 165.T05-0642 to read as follows:
165.T05-0642 Safety Zone; Gilmerton Bridge Center Span Float-in,
Elizabeth River; Norfolk, Portsmouth, and Chesapeake, Virginia.
* * * * *
(d) Enforcement Period. This regulation will be enforced starting
at 6 a.m. on January 7, 2013 through January 11, 2013 with inclement
weather dates of January 12, 2013 through January 16, 2013.
Dated: December 12, 2012.
Kathryn Sinniger,
Chief, Office of Regulations and Administrative Law, U.S. Coast Guard.
[FR Doc. 2012-30507 Filed 12-18-12; 8:45 am]
BILLING CODE 9110-04-P