Safety Zone, Milwaukee Harbor, Milwaukee, WI, 33412-33413 [2015-14447]
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Federal Register / Vol. 80, No. 113 / Friday, June 12, 2015 / Rules and Regulations
asabaliauskas on DSK5VPTVN1PROD with RULES
§ 1.732–1T Basis of distributed property
other than money (temporary).
(a) and (b) [Reserved]. For further
guidance, see § 1.732–1(a) and (b).
(c) Allocation of basis among
properties distributed to a partner—(1)
General rule—(i) Unrealized receivables
and inventory items. Except as provided
in paragraph (c)(1)(iii) of this section,
the basis to be allocated to properties
distributed to a partner under section
732(a)(2) or (b) is allocated first to any
unrealized receivables (as defined in
section 751(c)) and inventory items (as
defined in section 751(d)(2)) in an
amount equal to the adjusted basis of
each such property to the partnership
immediately before the distribution. If
the basis to be allocated is less than the
sum of the adjusted bases to the
partnership of the distributed
unrealized receivables and inventory
items, the adjusted basis of the
distributed property must be decreased
in the manner provided in § 1.732–
1(c)(2)(i). See § 1.460–4(k)(2)(iv)(D) for a
rule determining the partnership’s basis
in long-term contract accounted for
under a long-term contract method of
accounting.
(ii) Other distributed property. Any
basis not allocated to unrealized
receivables or inventory items under
paragraph (c)(1)(i) of this section or to
stock of persons that control the
corporate partner or to the corporate
partner’s stock under paragraph
(c)(1)(iii) of this section is allocated to
any other property distributed to the
partner in the same transaction by
assigning to each distributed property
an amount equal to the adjusted basis of
the property to the partnership
immediately before the distribution.
However, if the sum of the adjusted
bases to the partnership of such other
distributed property does not equal the
basis to be allocated among the
distributed property, any increase or
decrease required to make the amounts
equal is allocated among the distributed
property as provided in § 1.732–1(c)(2).
(iii) Stock distributed to the corporate
partner. If a partnership makes a
distribution described in § 1.337(d)–
3T(e)(1), then for purposes of this
section, the basis to be allocated to
properties distributed under section
732(a)(2) or (b) is allocated first to the
Stock of the Corporate Partner, as
defined in § 1.337(d)–3T(c)(2), before
the distribution of any other property
(other than cash). The amount allocated
to the Stock of the Corporate Partner is
as provided in § 1.337(d)–3T(e)(2).
(2) through (5)(i) [Reserved]. For
further guidance, see § 1.732–1(c)(2)
through (c)(5)(i).
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17:48 Jun 11, 2015
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(ii) Exception. Nothwithstanding
paragraph (c)(5)(i), the first sentence of
each of paragraphs (c)(1)(i) and (c)(1)(ii)
of this section, and paragraph (c)(1)(iii)
of this section in its entirety, apply to
distributions of Stock of the Corporate
Partner, as defined in § 1.337(d)–
3T(c)(2), that occur on or after June 12,
2015.
(d) and (e) [Reserved]. For further
guidance, see § 1.732–1(d) and (e).
(f) Expiration date. This section
expires on June 11, 2018.
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
Approved: June 1, 2015.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2015–14405 Filed 6–11–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2015–0421]
Safety Zones; Annual Events in the
Captain of the Port Buffalo Zone
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
At various times throughout
the month of July, the Coast Guard will
enforce certain safety zones that are
codified in regulation. This action is
necessary and intended for the safety of
life and property on navigable waters
during this event. During each
enforcement period, no person or vessel
may enter the respective safety zone
without the permission of the Captain of
the Port Buffalo.
DATES: The regulations in 33 CFR
165.939(a)(13) will be enforced on July
3, 2015 from 9 p.m. to 10:30 p.m.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this notice, call
or email Waterways Management
Division, Coast Guard Sector Buffalo, 1
Fuhrmann Blvd. Buffalo, NY 14203;
Coast Guard telephone 716–843–9343,
email SectorBuffaloMarineSafety@
uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast
Guard will enforce the Safety Zones;
Annual Events in the Captain of the Port
Buffalo Zone listed in 33 CFR 165.939
for the following events:
Tom Graves Memorial Fireworks, Port
Bay, NY; The safety zone listed in 33
SUMMARY:
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CFR 165.939(a)(13) will be enforced
from 9 p.m. to 10:30 p.m. on July 3,
2015.
Pursuant to 33 CFR 165.23, entry into,
transiting, or anchoring within these
safety zones during an enforcement
period is prohibited unless authorized
by the Captain of the Port Buffalo or his
designated representative. Those
seeking permission to enter one of these
safety zones may request permission
from the Captain of Port Buffalo via
channel 16, VHF–FM. Vessels and
persons granted permission to enter one
of these safety zones shall obey the
directions of the Captain of the Port
Buffalo or his designated representative.
While within a safety zone, all vessels
shall operate at the minimum speed
necessary to maintain a safe course.
This notice is issued under authority
of 33 CFR 165.939 and 5 U.S.C. 552(a).
In addition to this notice in the Federal
Register, the Coast Guard will provide
the maritime community with advance
notification of these enforcement
periods via Broadcast Notice to
Mariners or Local Notice to Mariners. If
the Captain of the Port Buffalo
determines that this safety zone need
not be enforced for the full duration
stated in this notice he or she may use
a Broadcast Notice to Mariners to grant
general permission to enter the
respective safety zone.
Dated: June 1, 2015.
B.W. Roche,
Captain, U.S. Coast Guard, Captain of the
Port Buffalo.
[FR Doc. 2015–14475 Filed 6–11–15; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[USCG–2012–0375]
RIN 1625–AA00
Safety Zone, Milwaukee Harbor,
Milwaukee, WI
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
The Coast Guard will enforce
the safety zone in Milwaukee Harbor,
Milwaukee, WI for annual fireworks
displays in the Captain of the Port Lake
Michigan zone at specified times from
June 6, 2015 until September 12, 2015.
This action is necessary and intended to
ensure safety of life on the navigable
waters immediately prior to, during, and
SUMMARY:
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asabaliauskas on DSK5VPTVN1PROD with RULES
Federal Register / Vol. 80, No. 113 / Friday, June 12, 2015 / Rules and Regulations
immediately after fireworks displays.
During the aforementioned periods, the
Coast Guard will enforce restrictions
upon, and control movement of, vessels
in the safety zone. No person or vessel
may enter the safety zone while it is
being enforced without permission of
the Captain of the Port Lake Michigan.
DATES: The regulations in 33 CFR
165.935 will be enforced at specified
times from June 6, 2015 until September
12, 2015.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this document,
call or email MST1 Joseph McCollum,
Prevention Department, Coast Guard
Sector Lake Michigan, Milwaukee, WI at
(414) 747–7148, email
joseph.p.mccollum@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast
Guard will enforce the safety zone listed
in 33 CFR 165.935, Safety Zone,
Milwaukee Harbor, Milwaukee, WI, at
the following times for the following
events:
(1) Pridefest fireworks display on June
6, 2015 from 9:15 p.m. until 10:15 p.m.;
(2) Polish Fest fireworks display on
June 13, 2015 from 10:15 p.m. until
11:15 p.m.;
(3) Summerfest fireworks display on
each day of June 24, 2015 and July 2,
2015 from 9:15 p.m. until 10:30 p.m.;
(4) Festa Italiana fireworks display on
each day of July 17, 18, and 19, 2015
from 10:15 p.m. until 11:15 p.m.;
(5) German Fest fireworks display on
each day of July 24 and 25, 2015 from
10:15 p.m. until 11:15 p.m.;
(6) Irish Fest fireworks display on
August 13, 2015 from 10:15 p.m. until
11:15 p.m.;
(7) Indian Summer fireworks display
on each day of September 11 and 12,
2015 from 9:45 p.m. until 10:45 p.m.
This safety zone will encompass the
waters of Lake Michigan within
Milwaukee Harbor including the Harbor
Island Lagoon enclosed by a line
connecting the following points:
beginning at 43°02′00″ N., 087°53′53″
W.; then south to 43°01′44″ N.,
087°53′53″ W.; then east to 43°01′44″ N.,
087°53′25″ W.; then north to 43°02′00″
N., 087°53′25″ W.; then west to the
point of origin. All vessels must obtain
permission from the Captain of the Port
Lake Michigan or her on-scene
representative to enter, move within, or
exit the safety zone. Vessels and persons
granted permission to enter the safety
zone must obey all lawful orders or
directions of the Captain of the Port
Lake Michigan or her on-scene
representative.
This document is issued under
authority of 33 CFR 165.935 Safety
Zone, Milwaukee Harbor, Milwaukee,
VerDate Sep<11>2014
17:48 Jun 11, 2015
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WI and 5 U.S.C. 552(a). In addition to
this publication in the Federal Register,
the Coast Guard will provide the
maritime community with advance
notification of the enforcement periods
via Broadcast Notice to Mariners or
Local Notice to Mariners. The Captain of
the Port Lake Michigan or her on-scene
representative may be contacted via
VHF Channel 16.
Dated: May 29, 2015.
A.B. Cocanour,
Captain, U.S. Coast Guard, Captain of the
Port Lake Michigan.
[FR Doc. 2015–14447 Filed 6–11–15; 8:45 am]
BILLING CODE 9110–04–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
Approval and Promulgation of
Implementation Plans
CFR Correction
In Title 40 of the Code of Federal
Regulations, Part 52 (§§ 52.01 to
52.1018), revised as of July 1, 2014, on
page 49, in § 52.21, paragraph (aa)(10)(v)
is reinstated to read as follows:
§ 52.21 Prevention of significant
deterioration of air quality.
*
*
*
*
*
(aa) * * *
(10) * * *
(v) If the compliance date for a State
or Federal requirement that applies to
the PAL source occurs during the PAL
effective period, and if the
Administrator has not already adjusted
for such requirement, the PAL shall be
adjusted at the time of PAL permit
renewal or title V permit renewal,
whichever occurs first.
*
*
*
*
*
[FR Doc. 2015–14398 Filed 6–11–15; 8:45 am]
BILLING CODE 1505–01–D
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R04–OAR–2014–0915; FRL–9928–88–
Region 4]
Approval and Promulgation of
Implementation Plans; South Carolina;
Charlotte-Rock Hill; Base Year
Emissions Inventory and Emissions
Statements Requirements for the 2008
8-Hour Ozone Standard
Environmental Protection
Agency.
ACTION: Direct final rule.
AGENCY:
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33413
The Environmental Protection
Agency (EPA) is taking direct final
action to approve the portions of the
state implementation plan (SIP)
revisions submitted by the State of
South Carolina, through South Carolina
Department of Health and
Environmental Control (SC DHEC) on
August 8, 2014, and August 22, 2014,
that address the base year emissions
inventory and emissions statements
requirements for the State’s portion of
the bi-state Charlotte-Gastonia-Rock Hill
North Carolina-South Carolina 2008 8hour ozone national ambient air quality
standards (NAAQS) nonattainment area
(hereinafter referred to as the ‘‘bi-state
Charlotte Area’’ or ‘‘Area’’). Annual
emissions reporting (i.e., emissions
statements) and a base year emissions
inventory are required for all ozone
nonattainment areas. The Area is
comprised of the entire county of
Mecklenburg and portions of Cabarrus,
Gaston, Lincoln, Rowan, and Union
Counties in North Carolina and a
portion of York County in South
Carolina. EPA has published proposed
and direct final actions on the emissions
inventory and emissions statements
requirements for the North Carolina
portion of the bi-state Charlotte Area in
separate rulemaking documents.
DATES: This direct final rule is effective
August 11, 2015 without further notice,
unless EPA receives adverse comment
by July 13, 2015. If EPA receives such
comments, it will publish a timely
withdrawal of the direct final rule in the
Federal Register and inform the public
that the rule will not take effect.
ADDRESSES: Submit your comments,
identified by Docket ID No. EPA–R04–
OAR–2014–0915, by one of the
following methods:
1. www.regulations.gov: Follow the
on-line instructions for submitting
comments.
2. Email: R4-ARMS@epa.gov.
3. Fax: (404) 562–9019.
4. Mail: ‘‘EPA–R04–OAR–2014–
0915,’’ Air Regulatory Management
Section, Air Planning and
Implementation Branch, Air, Pesticides
and Toxics Management Division, U.S.
Environmental Protection Agency,
Region 4, 61 Forsyth Street SW.,
Atlanta, Georgia 30303–8960.
5. Hand Delivery or Courier: Lynorae
Benjamin, Chief, Air Regulatory
Management Section, Air Planning and
Implementation Branch, Air, Pesticides
and Toxics Management Division, U.S.
Environmental Protection Agency,
Region 4, 61 Forsyth Street SW.,
Atlanta, Georgia 30303–8960. Such
deliveries are only accepted during the
Regional Office’s normal hours of
SUMMARY:
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[Federal Register Volume 80, Number 113 (Friday, June 12, 2015)]
[Rules and Regulations]
[Pages 33412-33413]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-14447]
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[USCG-2012-0375]
RIN 1625-AA00
Safety Zone, Milwaukee Harbor, Milwaukee, WI
AGENCY: Coast Guard, DHS.
ACTION: Notice of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard will enforce the safety zone in Milwaukee
Harbor, Milwaukee, WI for annual fireworks displays in the Captain of
the Port Lake Michigan zone at specified times from June 6, 2015 until
September 12, 2015. This action is necessary and intended to ensure
safety of life on the navigable waters immediately prior to, during,
and
[[Page 33413]]
immediately after fireworks displays. During the aforementioned
periods, the Coast Guard will enforce restrictions upon, and control
movement of, vessels in the safety zone. No person or vessel may enter
the safety zone while it is being enforced without permission of the
Captain of the Port Lake Michigan.
DATES: The regulations in 33 CFR 165.935 will be enforced at specified
times from June 6, 2015 until September 12, 2015.
FOR FURTHER INFORMATION CONTACT: If you have questions on this
document, call or email MST1 Joseph McCollum, Prevention Department,
Coast Guard Sector Lake Michigan, Milwaukee, WI at (414) 747-7148,
email joseph.p.mccollum@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the safety zone
listed in 33 CFR 165.935, Safety Zone, Milwaukee Harbor, Milwaukee, WI,
at the following times for the following events:
(1) Pridefest fireworks display on June 6, 2015 from 9:15 p.m.
until 10:15 p.m.;
(2) Polish Fest fireworks display on June 13, 2015 from 10:15 p.m.
until 11:15 p.m.;
(3) Summerfest fireworks display on each day of June 24, 2015 and
July 2, 2015 from 9:15 p.m. until 10:30 p.m.;
(4) Festa Italiana fireworks display on each day of July 17, 18,
and 19, 2015 from 10:15 p.m. until 11:15 p.m.;
(5) German Fest fireworks display on each day of July 24 and 25,
2015 from 10:15 p.m. until 11:15 p.m.;
(6) Irish Fest fireworks display on August 13, 2015 from 10:15 p.m.
until 11:15 p.m.;
(7) Indian Summer fireworks display on each day of September 11 and
12, 2015 from 9:45 p.m. until 10:45 p.m.
This safety zone will encompass the waters of Lake Michigan within
Milwaukee Harbor including the Harbor Island Lagoon enclosed by a line
connecting the following points: beginning at 43[deg]02'00'' N.,
087[deg]53'53'' W.; then south to 43[deg]01'44'' N., 087[deg]53'53''
W.; then east to 43[deg]01'44'' N., 087[deg]53'25'' W.; then north to
43[deg]02'00'' N., 087[deg]53'25'' W.; then west to the point of
origin. All vessels must obtain permission from the Captain of the Port
Lake Michigan or her on-scene representative to enter, move within, or
exit the safety zone. Vessels and persons granted permission to enter
the safety zone must obey all lawful orders or directions of the
Captain of the Port Lake Michigan or her on-scene representative.
This document is issued under authority of 33 CFR 165.935 Safety
Zone, Milwaukee Harbor, Milwaukee, WI and 5 U.S.C. 552(a). In addition
to this publication in the Federal Register, the Coast Guard will
provide the maritime community with advance notification of the
enforcement periods via Broadcast Notice to Mariners or Local Notice to
Mariners. The Captain of the Port Lake Michigan or her on-scene
representative may be contacted via VHF Channel 16.
Dated: May 29, 2015.
A.B. Cocanour,
Captain, U.S. Coast Guard, Captain of the Port Lake Michigan.
[FR Doc. 2015-14447 Filed 6-11-15; 8:45 am]
BILLING CODE 9110-04-P
