Certifications and Exemptions Under the International Regulations for Preventing Collisions at Sea, 1972, 47706-47707 [2016-17028]

Download as PDF 47706 Federal Register / Vol. 81, No. 141 / Friday, July 22, 2016 / Rules and Regulations ehiers on DSK5VPTVN1PROD with RULES and $4,680, respectively (60% of $3,900 and $7,800, respectively). Therefore, the amount of the unrecaptured credit as to A and B is $1,560 and $3,120, respectively (40% of $3,900 and $7,800, respectively). Under paragraph (b)(2)(ii) of this section, the amounts A and B previously included in gross income are $1,170 ($390 for each of 2016, 2017, and 2018) and $2,340 ($780 for each of 2016, 2017, and 2018), respectively. A and B are entitled to a reduction in gross income under paragraph (c)(2) of this section equal to the excess of the total increases in gross income made under paragraph (b)(2)(ii) of this section ($1,170 and $2,340, respectively) over 50% of the amount of the credit that is not recaptured ($780 and $1,560, respectively). Therefore, A and B are entitled to a reduction in gross income in the amount of $390 and $780, respectively, in the taxable year of the lease termination (2019). Example 6. (i) The facts are the same as in Example 3 of this paragraph (e), except that on December 1, 2021, A sells its entire interest to C, and on January 1, 2022, the lease between AB partnership and Y terminates. At the time of the lease termination, B is still a partner in the AB partnership. There is no recapture event under section 50(a) because both the lease termination and the disposition of A’s interest in the partnership occurred outside of the recapture period. (ii) At the time that A sold its interest in the AB partnership to C, A had previously included $500 ($100 for each of 2016–2020) in gross income under paragraph (b)(2) of this section. Under paragraph (b)(2) of this section, A must continue to include the remaining $3,400 (including $100 in 2021) in gross income ratably over the remaining portion of the applicable recovery period of 39 years. Alternatively, under paragraph (d)(1) of this section, A may irrevocably elect to include the remaining $3,400 in gross income in the taxable year that A sold its entire interest in the AB partnership to C (2021). Pursuant to paragraph (d)(2) of this section, A cannot make this election in the taxable year of the lease termination (2022). (iii) At the time of the lease termination, B had previously included $1,200 ($200 for each of 2016–2021) in gross income under paragraph (b)(2) of this section. Under paragraph (b)(2) of this section, B must continue to include the remaining $6,600 required in gross income ratably over the remaining portion of the applicable recovery period of 39 years. Alternatively, under paragraph (d)(1) of this section, B may irrevocably elect to include the remaining $6,600 in gross income in the taxable year of the lease termination (2022). (f) Applicability date. This section applies to property placed in service on or after September 19, 2016. VerDate Sep<11>2014 14:57 Jul 21, 2016 Jkt 238001 (g) Expiration date. The applicability of this section will expire on or before July 19, 2019. John Dalrymple, Deputy Commissioner for Services and Enforcement. Approved: June 1, 2016. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy). [FR Doc. 2016–16563 Filed 7–21–16; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF DEFENSE Department of the Navy 32 CFR Part 706 Certifications and Exemptions Under the International Regulations for Preventing Collisions at Sea, 1972 Department of the Navy, DoD. Final rule. AGENCY: ACTION: The Department of the Navy (DoN) is amending its certifications and exemptions under the International Regulations for Preventing Collisions at Sea, 1972 (72 COLREGS), to reflect that the Deputy Assistant Judge Advocate General (DAJAG) (Admiralty and Maritime Law) has determined that USS RAFAEL PERALTA (DDG 115) is a vessel of the Navy which, due to its special construction and purpose, cannot fully comply with certain provisions of the 72 COLREGS without interfering with its special function as a naval ship. The intended effect of this rule is to warn mariners in waters where 72 COLREGS apply. DATES: This rule is effective July 22, 2016 and is applicable beginning June 27, 2016. FOR FURTHER INFORMATION CONTACT: Commander Theron R. Korsak, (Admiralty and Maritime Law), Office of the Judge Advocate General, Department of the Navy, 1322 Patterson Ave. SE., Suite 3000, Washington Navy Yard, DC 20374–5066, telephone 202–685–5040. SUPPLEMENTARY INFORMATION: Pursuant to the authority granted in 33 U.S.C. 1605, the DoN amends 32 CFR part 706. This amendment provides notice that the DAJAG (Admiralty and Maritime Law), under authority delegated by the Secretary of the Navy, has certified that USS RAFAEL PERALTA (DDG 115) is a vessel of the Navy which, due to its special construction and purpose, cannot fully comply with the following specific provisions of 72 COLREGS without interfering with its special function as a naval ship: Annex I, SUMMARY: PO 00000 Frm 00018 Fmt 4700 Sfmt 4700 paragraph 3(a), pertaining to the location of the forward masthead light in the forward quarter of the ship, and the horizontal distance between the forward and after masthead lights; Annex I, paragraph 3(c), pertaining to placement of task lights not less than two meters from the fore and aft centerline of the ship in the athwartship direction; and Annex I, paragraph 2(f)(ii), pertaining to the vertical placement of task lights. The DAJAG (Admiralty and Maritime Law) has also certified that the lights involved are located in closest possible compliance with the applicable 72 COLREGS requirements. Moreover, it has been determined, in accordance with 32 CFR parts 296 and 701, that publication of this amendment for public comment prior to adoption is impracticable, unnecessary, and contrary to public interest since it is based on technical findings that the placement of lights on this vessel in a manner differently from that prescribed herein will adversely affect the vessel’s ability to perform its military functions. List of Subjects in 32 CFR Part 706 Marine safety, Navigation (water), and Vessels. For the reasons set forth in the preamble, the DoN amends part 706 of title 32 of the Code of Federal Regulations as follows: PART 706—CERTIFICATIONS AND EXEMPTIONS UNDER THE INTERNATIONAL REGULATIONS FOR PREVENTING COLLISIONS AT SEA, 1972 1. The authority citation for part 706 continues to read as follows: ■ Authority: 33 U.S.C. 1605. 2. Section 706.2 is amended by: ■ a. In Table Four, paragraph 15, adding, in alpha numerical order, by vessel number, an entry for USS RAFAEL PERALTA (DDG 115); and ■ b. In Table Five, by adding, in alpha numerical order, by vessel number, an entry for USS RAFAEL PERALTA (DDG 115). ■ § 706.2 Certifications of the Secretary of the Navy under Executive Order 11964 and 33 U.S.C. 1605. * * * * * * * Table Four * * * 15. * * * E:\FR\FM\22JYR1.SGM 22JYR1 47707 Federal Register / Vol. 81, No. 141 / Friday, July 22, 2016 / Rules and Regulations Vessel Horizontal distance from the fore and aft centerline of the vessel in the athwartship direction Number * * USS RAFAEL PERALTA ...... * * DDG 115 Vessel * * Number * * Horizontal distance from the fore and aft centerline of the vessel in the athwartship direction * * * * * * * 1.88 TABLE FIVE Vessel * * USS RAFAEL PERALTA .................................. * BILLING CODE 3810–FF–P DEPARTMENT OF DEFENSE Department of the Navy 32 CFR Part 706 Certifications and Exemptions Under the International Regulations for Preventing Collisions at Sea, 1972 Department of the Navy, DoD. Final rule. AGENCY: The Department of the Navy (DoN) is amending its certifications and exemptions under the International Regulations for Preventing Collisions at Sea, 1972 (72 COLREGS), to reflect that the Deputy Assistant Judge Advocate General (DAJAG) (Admiralty and Maritime Law) has determined that USS LITTLE ROCK (LCS 9) is a vessel of the Navy which, due to its special construction and purpose, cannot fully comply with certain provisions of the 72 COLREGS without interfering with its ehiers on DSK5VPTVN1PROD with RULES SUMMARY: 16:30 Jul 21, 2016 Percentage horizontal separation attained * X * X * X * 14.5 * * * * [FR Doc. 2016–17028 Filed 7–21–16; 8:45 am] VerDate Sep<11>2014 After masthead light less than 1⁄2 ship’s length aft of forward masthead light. Annex I, sec. 3(a) * DDG 115 * Approved: June 27, 2016. C.J. Spain, Deputy Assistant Judge Advocate, General (Admiralty and Maritime Law), Acting. Dated: July 12, 2016. N.A. Hagerty-Ford, Commander, Judge Advocate General’s Corps, U.S. Navy, Federal Register Liaison Officer. ACTION: Forward masthead light not in forward quarter of ship. Annex I, sec. 3(a) * Number Masthead lights not over all other lights and obstructions. Annex I, sec. 2(f) Jkt 238001 special function as a naval ship. The intended effect of this rule is to warn mariners in waters where 72 COLREGS apply. DATES: This rule is effective July 22, 2016 and is applicable beginning July 6, 2016. FOR FURTHER INFORMATION CONTACT: Commander Theron R. Korsak, JAGC, U.S. Navy, Admiralty Attorney, (Admiralty and Maritime Law), Office of the Judge Advocate General, Department of the Navy, 1322 Patterson Ave. SE., Suite 3000, Washington Navy Yard, DC 20374–5066, telephone number: 202– 685–5040. SUPPLEMENTARY INFORMATION: Pursuant to the authority granted in 33 U.S.C. 1605, the DoN amends 32 CFR part 706. This amendment provides notice that the DAJAG (Admiralty and Maritime Law), under authority delegated by the Secretary of the Navy, has certified that USS LITTLE ROCK (LCS 9) is a vessel of the Navy which, due to its special construction and purpose, cannot fully comply with the following specific provisions of 72 COLREGS without interfering with its special function as a naval ship: Annex I paragraph 2(a)(i), pertaining to the height of the forward masthead light above the hull; Annex I, paragraph 3(a), pertaining to the location of the forward masthead light in the forward quarter of the ship, and the horizontal distance between the forward and after masthead light. The PO 00000 Frm 00019 Fmt 4700 Sfmt 4700 DAJAG (Admiralty and Maritime Law) has also certified that the lights involved are located in closest possible compliance with the applicable 72 COLREGS requirements. Moreover, it has been determined, in accordance with 32 CFR parts 296 and 701, that publication of this amendment for public comment prior to adoption is impracticable, unnecessary, and contrary to public interest since it is based on technical findings that the placement of lights on this vessel in a manner differently from that prescribed herein will adversely affect the vessel’s ability to perform its military functions. List of Subjects in 32 CFR Part 706 Marine safety, Navigation (water), and Vessels. For the reasons set forth in the preamble, the DoN amends part 706 of title 32 of the Code of Federal Regulations as follows: PART 706—CERTIFICATIONS AND EXEMPTIONS UNDER THE INTERNATIONAL REGULATIONS FOR PREVENTING COLLISIONS AT SEA, 1972 1. The authority citation for part 706 continues to read as follows: ■ Authority: 33 U.S.C. 1605. 2. Section 706.2 is amended by: a. In Table One, adding, in alpha numerical order, by vessel number, an ■ ■ E:\FR\FM\22JYR1.SGM 22JYR1

Agencies

[Federal Register Volume 81, Number 141 (Friday, July 22, 2016)]
[Rules and Regulations]
[Pages 47706-47707]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-17028]


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DEPARTMENT OF DEFENSE

Department of the Navy

32 CFR Part 706


Certifications and Exemptions Under the International Regulations 
for Preventing Collisions at Sea, 1972

AGENCY: Department of the Navy, DoD.

ACTION: Final rule.

-----------------------------------------------------------------------

SUMMARY: The Department of the Navy (DoN) is amending its 
certifications and exemptions under the International Regulations for 
Preventing Collisions at Sea, 1972 (72 COLREGS), to reflect that the 
Deputy Assistant Judge Advocate General (DAJAG) (Admiralty and Maritime 
Law) has determined that USS RAFAEL PERALTA (DDG 115) is a vessel of 
the Navy which, due to its special construction and purpose, cannot 
fully comply with certain provisions of the 72 COLREGS without 
interfering with its special function as a naval ship. The intended 
effect of this rule is to warn mariners in waters where 72 COLREGS 
apply.

DATES: This rule is effective July 22, 2016 and is applicable beginning 
June 27, 2016.

FOR FURTHER INFORMATION CONTACT: Commander Theron R. Korsak, (Admiralty 
and Maritime Law), Office of the Judge Advocate General, Department of 
the Navy, 1322 Patterson Ave. SE., Suite 3000, Washington Navy Yard, DC 
20374-5066, telephone 202-685-5040.

SUPPLEMENTARY INFORMATION: Pursuant to the authority granted in 33 
U.S.C. 1605, the DoN amends 32 CFR part 706.
    This amendment provides notice that the DAJAG (Admiralty and 
Maritime Law), under authority delegated by the Secretary of the Navy, 
has certified that USS RAFAEL PERALTA (DDG 115) is a vessel of the Navy 
which, due to its special construction and purpose, cannot fully comply 
with the following specific provisions of 72 COLREGS without 
interfering with its special function as a naval ship: Annex I, 
paragraph 3(a), pertaining to the location of the forward masthead 
light in the forward quarter of the ship, and the horizontal distance 
between the forward and after masthead lights; Annex I, paragraph 3(c), 
pertaining to placement of task lights not less than two meters from 
the fore and aft centerline of the ship in the athwartship direction; 
and Annex I, paragraph 2(f)(ii), pertaining to the vertical placement 
of task lights. The DAJAG (Admiralty and Maritime Law) has also 
certified that the lights involved are located in closest possible 
compliance with the applicable 72 COLREGS requirements.
    Moreover, it has been determined, in accordance with 32 CFR parts 
296 and 701, that publication of this amendment for public comment 
prior to adoption is impracticable, unnecessary, and contrary to public 
interest since it is based on technical findings that the placement of 
lights on this vessel in a manner differently from that prescribed 
herein will adversely affect the vessel's ability to perform its 
military functions.

List of Subjects in 32 CFR Part 706

    Marine safety, Navigation (water), and Vessels.

    For the reasons set forth in the preamble, the DoN amends part 706 
of title 32 of the Code of Federal Regulations as follows:

PART 706--CERTIFICATIONS AND EXEMPTIONS UNDER THE INTERNATIONAL 
REGULATIONS FOR PREVENTING COLLISIONS AT SEA, 1972

0
1. The authority citation for part 706 continues to read as follows:

    Authority: 33 U.S.C. 1605.


0
2. Section 706.2 is amended by:
0
a. In Table Four, paragraph 15, adding, in alpha numerical order, by 
vessel number, an entry for USS RAFAEL PERALTA (DDG 115); and
0
b. In Table Five, by adding, in alpha numerical order, by vessel 
number, an entry for USS RAFAEL PERALTA (DDG 115).


Sec.  706.2  Certifications of the Secretary of the Navy under 
Executive Order 11964 and 33 U.S.C. 1605.

* * * * *

Table Four

* * * * *
    15. * * *

[[Page 47707]]



------------------------------------------------------------------------
                                                            Horizontal
                                                          distance  from
                                                          the  fore and
                                                         aft  centerline
                   Vessel                      Number     of  the vessel
                                                              in the
                                                           athwartship
                                                            direction
------------------------------------------------------------------------
 
                                * * * * *
USS RAFAEL PERALTA.........................    DDG 115             1.88
 
                                * * * * *
------------------------------------------------------------------------

* * * * *

                                                                       Table Five
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                                                                    After  masthead
                                                                            Masthead lights    Forward  masthead   light less  than
                                                                             not  over all       light not in        \1/2\  ship's        Percentage
                  Vessel                               Number              other lights  and   forward  quarter     length aft  of        horizontal
                                                                             obstructions.      of  ship. Annex    forward  masthead      separation
                                                                            Annex I,  sec.       I, sec. 3(a)      light. Annex  I,        attained
                                                                                 2(f)                                  sec. 3(a)
--------------------------------------------------------------------------------------------------------------------------------------------------------
 
                                                                      * * * * * * *
USS RAFAEL PERALTA........................  DDG 115                                       X                   X                   X                14.5
 
                                                                      * * * * * * *
--------------------------------------------------------------------------------------------------------------------------------------------------------


    Approved: June 27, 2016.
C.J. Spain,
Deputy Assistant Judge Advocate, General (Admiralty and Maritime Law), 
Acting.
    Dated: July 12, 2016.
N.A. Hagerty-Ford,
Commander, Judge Advocate General's Corps, U.S. Navy, Federal Register 
Liaison Officer.
[FR Doc. 2016-17028 Filed 7-21-16; 8:45 am]
 BILLING CODE 3810-FF-P