Safety Zones; Recurring Events in Captain of the Port Boston Zone, 38941-38943 [2015-16746]
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Federal Register / Vol. 80, No. 130 / Wednesday, July 8, 2015 / Rules and Regulations
§ 1.337(d)–3T Gain recognition upon
certain partnership transactions involving a
partner’s stock (temporary).
*
*
*
*
*
(c) * * *
(2) * * * (i) In general. With respect
to a Corporate Partner, Stock of the
Corporate Partner includes the
Corporate Partner’s stock, or other
equity interests, including options,
warrants, and similar interests, in the
Corporate Partner or a corporation that
controls the Corporate Partner within
the meaning of section 304(c), except
that section 318(a)(1) and (3) shall not
apply. Stock of the Corporate Partner
also includes interests in any entity to
the extent that the value of the interest
is attributable to Stock of the Corporate
Partner.
(f) * * *
(2) * * *
(ii) Is not distributed to the Corporate
Partner or a corporation that controls
the Corporate Partner within the
meaning of section 304(c), except that
section 318(a)(1) and (3) shall not apply.
*
*
*
*
*
§ 1.732–1T
[Amended]
Par 3. Section 1.732–1T paragraph
(c)(5)(ii) is amended by removing the
word ‘‘Nothwithstanding’’ and adding
in its place the word
‘‘Notwithstanding’’.
■
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. 2015–16674 Filed 7–2–15; 4:15 pm]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9722]
RIN 1545–BM35
Partnership Transactions Involving
Equity Interests of a Partner;
Correction
Internal Revenue Service (IRS),
Treasury.
ACTION: Final and temporary
regulations; correction.
tkelley on DSK3SPTVN1PROD with RULES
AGENCY:
This document contains
corrections to final and temporary
regulations (TD 9722) that were
published in the Federal Register on
June 12, 2015 (80 FR 33402). The final
and temporary regulations prevent a
corporate partner from avoiding
corporate-level gain through
transactions with a partnership
involving equity interests of the partner.
DATES: This correction is effective on
July 2, 2015 and applicable beginning
June 12, 2015.
FOR FURTHER INFORMATION CONTACT:
Kevin I. Babitz at (202) 317–6852 (not a
toll free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final and temporary regulations
(TD 9722) that are the subject of this
correction are under sections 311(b),
336(a), and 337(d) of the Internal
Revenue Code.
Need for Correction
As published, the final and temporary
regulations (TD 9722) contain errors that
may prove to be misleading and are in
need of clarification.
Correction of Publication
Accordingly, the final regulations (TD
9722), that are the subject of FR Doc.
2015–14405, are corrected as follows:
1. On page 33404, in the preamble,
the first column, the tenth and eleventh
lines from the top of the column, the
language ‘‘that controls (within the
meaning of section 304(c)) the Corporate
Partner.’’ is corrected to read ‘‘that
controls the Corporate Partner within
the meaning of section 304(c), except
that section 318(a)(1) and (3) shall not
apply (section 304(c) control).’’.
2. On page 33404, in the preamble,
the first column, the eighteenth through
the twentieth line from the top of the
first full paragraph, the language ‘‘that
controls the Corporate Partner within
the meaning of section 304(c) (section
304(c) control), whereas the’’ is
corrected to read ‘‘that possesses section
304(c) control of the Corporate Partner,
whereas the’’.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2015–0527]
Safety Zones; Recurring Events in
Captain of the Port Boston Zone
AGENCY:
Coast Guard, DHS.
Notice of enforcement of
regulation.
ACTION:
The Coast Guard will enforce
the safety zones in the Captain of the
Port Boston Zone on the specified dates
and times listed below. This action is
necessary to ensure the protection of the
maritime public and event participants
from the hazards associated with these
annual recurring events. Under the
provisions of our regulations, no person
or vessel, except for the safety vessels
assisting with the event may enter the
safety zones unless given permission
from the COTP or the designated onscene representative. The Coast Guard
may be assisted by other Federal, State,
or local law enforcement agencies in
enforcing this regulation.
SUMMARY:
The regulation for the safety
zones described in 33 CFR 165.118 will
be enforced on July 3, 2015 between
7:00 p.m. to 11:00 p.m., on July 4, 2015
from 9:00 p.m. to 11:00 p.m., on July 10,
2015 from 6:00 a.m. to 4:00 p.m., and on
July 11, 2015 from 8:30 a.m. to 10:30
a.m., as listed in the table located in the
Supplementary Information.
DATES:
If
you have questions on this document,
call or email Mr. Mark Cutter, Coast
Guard Sector Boston Waterways
Management Division, telephone 617–
223–4000, email Mark.E.Cutter@
uscg.mil.
FOR FURTHER INFORMATION CONTACT:
The Coast
Guard will enforce the safety zones
listed in 33 CFR 165.118 on the
specified dates and times as indicated in
Table 1 below.
SUPPLEMENTARY INFORMATION:
[FR Doc. 2015–16673 Filed 7–2–15; 4:15 pm]
BILLING CODE 4830–01–P
TABLE 1
7.1
City of Lynn 4th of July Celebration Fireworks ...............................
VerDate Sep<11>2014
18:08 Jul 07, 2015
Jkt 235001
PO 00000
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•
•
•
•
Event Type: Firework Display.
Sponsor: City of Lynn.
Date: July 3, 2015.
Time: 7:00 p.m. to 11:00 p.m.
Sfmt 4700
38941
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08JYR1
38942
Federal Register / Vol. 80, No. 130 / Wednesday, July 8, 2015 / Rules and Regulations
TABLE 1—Continued
Weymouth 4th of July Celebration Fireworks ..................................
7.6
Beverly Farms 4th of July Celebration Fireworks ...........................
7.7
Boston Pops Fireworks ....................................................................
7.8
City of Salem Fireworks ...................................................................
7.9
Marblehead 4th of July Fireworks ...................................................
7.10
Plymouth 4th of July Fireworks .....................................................
7.19
Swim Across America Boston .......................................................
7.21
tkelley on DSK3SPTVN1PROD with RULES
7.4
Swim Across America Nantasket Beach .......................................
This document is issued under
authority of 33 CFR 165.118 and 5
U.S.C. 552(a). In addition to this
document in the Federal Register, the
Coast Guard will provide mariners with
VerDate Sep<11>2014
18:08 Jul 07, 2015
Jkt 235001
• Location: All waters of Nahant Bay, within a 350-yard radius of the
fireworks barge located at position 42°27.62′ N., 070°55.58′ W. (NAD
83).
• Event Type: Fireworks Display.
• Sponsor: Town of Weymouth 4th of July Committee.
• Date: July 3, 2015.
• Time: 8:30 p.m. to 11:00 p.m.
• Location: All waters of Weymouth Fore River, within a 350-yard radius of the fireworks launch site located at position 42°15.5′ N.,
070°56.1′ W. (NAD 83).
• Event Type: Fireworks Display.
• Sponsor: Farms-Pride 4th of July Committee.
• Date: July 4, 2015.
• Time: 9:00 p.m. to 11:00 p.m.
• Location: All waters of Manchester Bay within a 350-yard radius of
the fireworks launch site near West Beach located at position
42°33.84′ N., 070°48.5′ W. (NAD 83).
• Event Type: Fireworks Display.
• Sponsor: Boston 4 Celebrations.
• Date: July 4, 2015.
• Time: 9:45 p.m. to 11:00 p.m.
• Location: All waters of the Charles River within a 350-yard radius of
the fireworks barges located in the vicinity of position 42°21.47′ N.,
071°05.03′ W. (NAD 83).
• Event Type: Fireworks Display.
• Sponsor: City of Salem.
• Date: July 4, 2015.
• Time: 9:45 p.m. to 10:15 p.m.
• Location: All waters of Salem Harbor, within a 350-yard radius of the
fireworks launch site located on Derby Wharf at position 42°31.15′
N., 070°53.13′ W. (NAD 83).
• Event Type: Fireworks Display.
• Sponsor: Town of Marblehead.
• Date: July 4, 2015.
• Time: 9:30 p.m. to 10:00 p.m.
• Location: All waters of Marblehead Harbor within a 350-yard radius
of the fireworks launch site located at position 42°30.34′ N.,
070°50.13′ W. (NAD 83).
• Event Type: Fireworks Display.
• Sponsor: July 4 Plymouth, Inc.
• Date: July 4th, 2015.
• Time: 9:00 p.m. to 10:00 p.m.
• Location: All waters of Plymouth Harbor within a 350-yard radius of
the fireworks launch site located at position 42°57.3′ N., 070°38.3′
W. (NAD 83).
• Event Type: Swim.
• Sponsor: Swim Across America.
• Date: July 10, 2015.
• Time: 6:00 a.m. to 4:00 p.m.
• Location: All waters of Boston Harbor between Rowes Warf and Little Brewster Island within the following points (NAD 83):
42°21.4′ N., 071°03.0′ W.
42°21.5′ N., 071°02.9′ W.
42°19.8′ N., 070°53.6′ W.
42°19.6′ N., 070°53.4′ W.
• Event Type: Swim.
• Sponsor: Swim Across America.
• Date: July 11, 2015.
• Time: 8:30 a.m. to 10:30 a.m.
• Location: All waters of Massachusetts Bay near Nantasket Beach
within the following points (NAD 83):
42°16.7′ N., 070°51.9′ W.
42°16.9′ N., 070°51.3′ W.
42°16.3′ N., 070°50.5′ W.
42°16.1′ N., 070°51.0′ W.
advanced notification of enforcement
periods via the Local Notice to Mariners
and Broadcast Notice to Mariners. If the
COTP determines that the regulated
areas need not be enforced for the full
PO 00000
Frm 00030
Fmt 4700
Sfmt 4700
duration stated in this document, a
Broadcast Notice to Mariners may be
used to grant general permission to
enter the regulated areas.
E:\FR\FM\08JYR1.SGM
08JYR1
Federal Register / Vol. 80, No. 130 / Wednesday, July 8, 2015 / Rules and Regulations
Dated: June 22, 2015.
C.C. Gelzer,
Captain, U.S. Coast Guard, Captain of the
Port Boston.
[FR Doc. 2015–16746 Filed 7–7–15; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2015–0614]
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 located in
33 CFR 165.939. 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 will be enforced on July 5, 2015
from 9:15 p.m. to 10:15 p.m. and on July
10, 2015 from 9:45 p.m. to 10:35 p.m.,
as specified in the Supplementary
Information.
SUMMARY:
If
you have questions on this notice, call
or email LT Stephanie Pitts, Chief of
Waterways Management Division, U.S.
Coast Guard Marine Safety Unit
Cleveland; telephone 216–937–0128,
email Stephanie.M.Pitts@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:
(1) Fairport Harbor Mardi Gras
Fireworks, Fairport Harbor, OH; The
safety zone listed in 33 CFR
165.939(a)(22) will be enforced from
9:15 p.m. to 10:15 p.m. on July 5, 2015.
(2) Sheffield Lake Annual Community
Days Fireworks, Sheffield Lake, OH; The
safety zone listed in 33 CFR
165.939(a)(27) will be enforced from
9:45 p.m. to 10:35 p.m. on July 10, 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 one of these safety
zones 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 25, 2015.
B.W. Roche,
Captain, U.S. Coast Guard, Captain of the
Port Buffalo.
[FR Doc. 2015–16742 Filed 7–7–15; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
tkelley on DSK3SPTVN1PROD with RULES
FOR FURTHER INFORMATION CONTACT:
VerDate Sep<11>2014
18:08 Jul 07, 2015
Jkt 235001
[Docket No. USCG–2015–0572]
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 located in
the Captain of the Port Buffalo Zone.
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.
SUMMARY:
The regulations in 33 CFR
165.939 will be enforced on July 3, 2015
from 9:30 p.m. to 10:30 p.m., on July 3
from 9:45 p.m. to 11:30 p.m., on July 4,
2015 from 8:45 p.m. to 10:15 p.m., and
on July 11, 2015 from 9:15 p.m. to 11
DATES:
PO 00000
Frm 00031
Fmt 4700
Sfmt 4700
38943
p.m., as specified in the Supplementary
Information.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this document,
call or email LTJG Amanda Garcia,
Chief of Waterways Management, U.S.
USCG Sector Buffalo; telephone 716–
843–9343, email
SectorBuffaloMarineSafety@uscg.mil.
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:
(1) Salute to our Heroes, Hamlin
Beach State Park, NY; The safety zone
listed in 33 CFR 165.939(a)(16) will be
enforced from 9:45 p.m. to 11:30 p.m.
on July 3, 2015.
(2) North Tonawanda Fireworks,
North Tonawanda, NY; The safety zone
listed in 33 CFR 165.939(a)(18) will be
enforced from 8:45 p.m. to 10:15 p.m.
on July 4, 2015.
(3) French Festival Fireworks, Cape
Vincent, NY; The safety zone listed in
33 CFR 165.939(a)(3) will be enforced
from 9:15 p.m. to 11 p.m. on July 11,
2015.
(4) Village Fireworks, Sodus Point,
NY; The safety zone listed in 33 CFR
165.939(a)(14) will be enforced from
9:30 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 document is issued under
authority of 33 CFR 165.939 and 5
U.S.C. 552(a). In addition to this
document 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 one of these
safety zones need not be enforced for
the full duration stated in this document
he or she may use a Broadcast Notice to
E:\FR\FM\08JYR1.SGM
08JYR1
Agencies
[Federal Register Volume 80, Number 130 (Wednesday, July 8, 2015)]
[Rules and Regulations]
[Pages 38941-38943]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-16746]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG-2015-0527]
Safety Zones; Recurring Events in Captain of the Port Boston Zone
AGENCY: Coast Guard, DHS.
ACTION: Notice of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard will enforce the safety zones in the Captain
of the Port Boston Zone on the specified dates and times listed below.
This action is necessary to ensure the protection of the maritime
public and event participants from the hazards associated with these
annual recurring events. Under the provisions of our regulations, no
person or vessel, except for the safety vessels assisting with the
event may enter the safety zones unless given permission from the COTP
or the designated on-scene representative. The Coast Guard may be
assisted by other Federal, State, or local law enforcement agencies in
enforcing this regulation.
DATES: The regulation for the safety zones described in 33 CFR 165.118
will be enforced on July 3, 2015 between 7:00 p.m. to 11:00 p.m., on
July 4, 2015 from 9:00 p.m. to 11:00 p.m., on July 10, 2015 from 6:00
a.m. to 4:00 p.m., and on July 11, 2015 from 8:30 a.m. to 10:30 a.m.,
as listed in the table located in the Supplementary Information.
FOR FURTHER INFORMATION CONTACT: If you have questions on this
document, call or email Mr. Mark Cutter, Coast Guard Sector Boston
Waterways Management Division, telephone 617-223-4000, email
Mark.E.Cutter@uscg.mil.
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the safety
zones listed in 33 CFR 165.118 on the specified dates and times as
indicated in Table 1 below.
Table 1
------------------------------------------------------------------------
------------------------------------------------------------------------
7.1 City of Lynn 4th of July Event Type: Firework
Celebration Fireworks. Display.
Sponsor: City of Lynn.
Date: July 3, 2015.
Time: 7:00 p.m. to
11:00 p.m.
[[Page 38942]]
Location: All waters
of Nahant Bay, within a 350-
yard radius of the fireworks
barge located at position
42[deg]27.62' N.,
070[deg]55.58' W. (NAD 83).
7.4 Weymouth 4th of July Celebration Event Type: Fireworks
Fireworks. Display.
Sponsor: Town of
Weymouth 4th of July
Committee.
Date: July 3, 2015.
Time: 8:30 p.m. to
11:00 p.m.
Location: All waters
of Weymouth Fore River, within
a 350-yard radius of the
fireworks launch site located
at position 42[deg]15.5' N.,
070[deg]56.1' W. (NAD 83).
7.6 Beverly Farms 4th of July Event Type: Fireworks
Celebration Fireworks. Display.
Sponsor: Farms-Pride
4th of July Committee.
Date: July 4, 2015.
Time: 9:00 p.m. to
11:00 p.m.
Location: All waters
of Manchester Bay within a 350-
yard radius of the fireworks
launch site near West Beach
located at position
42[deg]33.84' N.,
070[deg]48.5' W. (NAD 83).
7.7 Boston Pops Fireworks.............. Event Type: Fireworks
Display.
Sponsor: Boston 4
Celebrations.
Date: July 4, 2015.
Time: 9:45 p.m. to
11:00 p.m.
Location: All waters
of the Charles River within a
350-yard radius of the
fireworks barges located in
the vicinity of position
42[deg]21.47' N.,
071[deg]05.03' W. (NAD 83).
7.8 City of Salem Fireworks............ Event Type: Fireworks
Display.
Sponsor: City of
Salem.
Date: July 4, 2015.
Time: 9:45 p.m. to
10:15 p.m.
Location: All waters
of Salem Harbor, within a 350-
yard radius of the fireworks
launch site located on Derby
Wharf at position
42[deg]31.15' N.,
070[deg]53.13' W. (NAD 83).
7.9 Marblehead 4th of July Fireworks... Event Type: Fireworks
Display.
Sponsor: Town of
Marblehead.
Date: July 4, 2015.
Time: 9:30 p.m. to
10:00 p.m.
Location: All waters
of Marblehead Harbor within a
350-yard radius of the
fireworks launch site located
at position 42[deg]30.34' N.,
070[deg]50.13' W. (NAD 83).
7.10 Plymouth 4th of July Fireworks.... Event Type: Fireworks
Display.
Sponsor: July 4
Plymouth, Inc.
Date: July 4th, 2015.
Time: 9:00 p.m. to
10:00 p.m.
Location: All waters
of Plymouth Harbor within a
350-yard radius of the
fireworks launch site located
at position 42[deg]57.3' N.,
070[deg]38.3' W. (NAD 83).
7.19 Swim Across America Boston........ Event Type: Swim.
Sponsor: Swim Across
America.
Date: July 10, 2015.
Time: 6:00 a.m. to
4:00 p.m.
Location: All waters
of Boston Harbor between Rowes
Warf and Little Brewster
Island within the following
points (NAD 83):
42[deg]21.4' N., 071[deg]03.0'
W.
42[deg]21.5' N., 071[deg]02.9'
W.
42[deg]19.8' N., 070[deg]53.6'
W.
42[deg]19.6' N., 070[deg]53.4'
W.
7.21 Swim Across America Nantasket Event Type: Swim.
Beach.
Sponsor: Swim Across
America.
Date: July 11, 2015.
Time: 8:30 a.m. to
10:30 a.m.
Location: All waters
of Massachusetts Bay near
Nantasket Beach within the
following points (NAD 83):
42[deg]16.7' N., 070[deg]51.9'
W.
42[deg]16.9' N., 070[deg]51.3'
W.
42[deg]16.3' N., 070[deg]50.5'
W.
42[deg]16.1' N., 070[deg]51.0'
W.
------------------------------------------------------------------------
This document is issued under authority of 33 CFR 165.118 and 5
U.S.C. 552(a). In addition to this document in the Federal Register,
the Coast Guard will provide mariners with advanced notification of
enforcement periods via the Local Notice to Mariners and Broadcast
Notice to Mariners. If the COTP determines that the regulated areas
need not be enforced for the full duration stated in this document, a
Broadcast Notice to Mariners may be used to grant general permission to
enter the regulated areas.
[[Page 38943]]
Dated: June 22, 2015.
C.C. Gelzer,
Captain, U.S. Coast Guard, Captain of the Port Boston.
[FR Doc. 2015-16746 Filed 7-7-15; 8:45 am]
BILLING CODE 9110-04-P