Safety Zone; Southern California Annual Firework Events for the San Diego Captain of the Port Zone., 31721 [2019-14207]
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Federal Register / Vol. 84, No. 128 / Wednesday, July 3, 2019 / Rules and Regulations
(b) * * *
(2) * * *
(ii) A TTIN may not be used on a
statement or document if a statute,
regulation, other guidance published in
the Internal Revenue Bulletin, form, or
instructions, specifically requires use of
an SSN, ITIN, ATIN, or EIN and does
not specifically state that the taxpayer
identifying number may be truncated.
For example, a TTIN may not be used
on a Form W–8ECI or Form W–8IMY
because the forms and/or form
instructions specifically prescribe use of
an SSN, EIN, or ITIN for the U.S.
taxpayer identification number.
(iii) A TTIN may not be used on any
return, statement, or other document
that is required to be filed with or
furnished to the Internal Revenue
Service or the Social Security
Administration in the case of forms
required to be filed with the Social
Security Administration under the
internal revenue laws.
*
*
*
*
*
(3) Examples. The provisions of this
paragraph (b) are illustrated by the
following examples:
on those copies; and there are no applicable
statutes, regulations, other published
guidance, forms, or instructions that
specifically require use of an SSN or other
identifying number on those copies.
Charitable Organization may not truncate its
own EIN on copies B and C of the Form
1098–C because a person cannot truncate its
own taxpayer identifying number on any
statement or other document the person
furnishes to another person. Charitable
Organization may not truncate any
identifying number on copy A of the Form
1098–C because copy A is required to be filed
with the IRS.
(i) Example 1. Pursuant to section 6051(d)
and § 31.6051–2(a) of this chapter, Employer
files the Social Security Administration copy
of Employee’s Form W–2, Wage and Tax
Statement, with the Social Security
Administration. Employer may not truncate
any identifying number on the Social
Security Administration copy. Pursuant to
section 6051(a) and § 31.6051–1(a)(1)(i) of
this chapter, Employer furnishes copies of
Forms W–2 to Employee. There are no
applicable statutes, regulations, other
published guidance, forms, or instructions
that prohibit use of a TTIN on Form W–2,
and § 31.6051–1(a)(1)(i) specifically permits
truncating employees’ SSNs. Accordingly,
Employer may truncate Employee’s SSN to
appear in the form of a TTIN on copies of
Forms W–2 furnished to Employee. Employer
may not truncate its own EIN on copies of
Forms W–2 furnished to Employee.
(ii) Example 2. On April 5, year 1, Donor
contributes a used car with a blue book value
of $1,100 to Charitable Organization. On
April 20, year 1, Charitable Organization
sends Donor copies B and C of the Form
1098–C as a contemporaneous written
acknowledgement of the $1,100 contribution
as required by section 170(f)(12). In lateFebruary, year 2, Charitable Organization
prepares and files copy A of Form 1098–C
with the IRS, reporting Donor’s donation of
a qualified vehicle in year 1. Charitable
Organization may truncate Donor’s SSN to
appear in the form of a TTIN in the Donor’s
Identification Number box on copies B and
C of the Form 1098–C because copies B and
C of the Form 1098–C are documents
required by the Internal Revenue Code and
regulations to be furnished to another person;
there are no applicable statutes, regulations,
other published guidance, forms or
instructions that prohibit the use of a TTIN
DEPARTMENT OF HOMELAND
SECURITY
VerDate Sep<11>2014
16:37 Jul 02, 2019
Jkt 247001
(c) Applicability date. This section is
applicable to returns, statements, and
other documents required to be filed or
furnished after December 31, 2020.
Kirsten Wielobob,
Deputy Commissioner for Services and
Enforcement.
Approved: May 2, 2019.
David J. Kautter,
Assistant Secretary for Tax Policy.
[FR Doc. 2019–11500 Filed 7–2–19; 8:45 am]
BILLING CODE 4830–01–P
Coast Guard
33 CFR Part 165
[Docket No. USCG–2019–0273]
Safety Zone; Southern California
Annual Firework Events for the San
Diego Captain of the Port Zone.
Coast Guard, DHS.
Notice of enforcement of
regulation.
AGENCY:
ACTION:
The Coast Guard will enforce
the safety zones for the Big Bay Boom
Fourth of July Fireworks on the waters
of San Diego Bay, CA on Thursday, July
4, 2019. The safety zones are necessary
to provide for the safety of the
participants, spectators, official vessels
of the event, and general users of the
waterway. Our regulation for the
Southern California Annual Firework
Events for the San Diego Captain of the
Port Zone identifies the regulated areas
for this event. During the enforcement
period, no spectators shall anchor,
block, loiter in, or impede the transit of
official patrol vessels in the regulated
areas without the approval of the
Captain of the Port, or his designated
representative.
SUMMARY:
The regulations in 33 CFR
165.1123 will be enforced for the Big
Bay Boom Fourth of July Fireworks
regulated areas listed in item 5 in the
DATES:
PO 00000
Frm 00035
Fmt 4700
Sfmt 9990
31721
Table to § 165.1123 from 8 p.m. through
10 p.m. on July 4, 2019.
If
you have questions on this publication,
call or email Lieutenant Briana Biagas,
Waterways Management, U.S. Coast
Guard Sector San Diego, CA; telephone
619–278–7656, email
D11MarineEventsSD@uscg.mil.
FOR FURTHER INFORMATION CONTACT:
The Coast
Guard will enforce the regulations in 33
CFR 165.1123 for safety zones on the
waters of San Diego Bay, CA for the Big
Bay Boom Fourth of July Fireworks in
33 CFR 165.1123, Table 1, Item 5 of that
section, from 8 p.m. through 10 p.m. on
July 4, 2019. This enforcement action is
being taken to provide for the safety of
life on navigable waterways during the
fireworks event. Our regulation for
Southern California Annual Firework
Events for the San Diego Captain of the
Port Zone identifies the regulated areas
for the Big Bay Boom Fourth of July
Fireworks event which encompasses
multiple portions of San Diego Bay.
Under the provisions of 33 CFR
165.1123, a vessel may not enter the
regulated area, unless it receives
permission from the Captain of the Port,
or his designated representative.
Spectator vessels may safely transit
outside the regulated area but may not
anchor, block, loiter, or impede the
transit of participants or official patrol
vessels. The Coast Guard may be
assisted by other Federal, State, or Local
law enforcement agencies in enforcing
this regulation.
In addition to this document in the
Federal Register, the Coast Guard will
provide the maritime community with
advance notification of this enforcement
period via the Local Notice to Mariners
and local advertising by the event
sponsor.
If the Captain of the Port or his
designated representative determines
that the regulated area need not be
enforced for the full duration stated on
this document, he or she may use a
Broadcast Notice to Mariners or other
communications coordinated with the
event sponsor to grant general
permission to enter the regulated area.
SUPPLEMENTARY INFORMATION:
Dated: June 14, 2019.
D.P. Montoro,
Captain, U.S. Coast Guard, Acting Captain
of the Port San Diego.
[FR Doc. 2019–14207 Filed 7–2–19; 8:45 am]
BILLING CODE 9110–04–P
E:\FR\FM\03JYR1.SGM
03JYR1
]]>Agencies
[Federal Register Volume 84, Number 128 (Wednesday, July 3, 2019)]
[Rules and Regulations]
[Page 31721]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-14207]
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG-2019-0273]
Safety Zone; Southern California Annual Firework Events for the
San Diego Captain of the Port Zone.
AGENCY: Coast Guard, DHS.
ACTION: Notice of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard will enforce the safety zones for the Big Bay
Boom Fourth of July Fireworks on the waters of San Diego Bay, CA on
Thursday, July 4, 2019. The safety zones are necessary to provide for
the safety of the participants, spectators, official vessels of the
event, and general users of the waterway. Our regulation for the
Southern California Annual Firework Events for the San Diego Captain of
the Port Zone identifies the regulated areas for this event. During the
enforcement period, no spectators shall anchor, block, loiter in, or
impede the transit of official patrol vessels in the regulated areas
without the approval of the Captain of the Port, or his designated
representative.
DATES: The regulations in 33 CFR 165.1123 will be enforced for the Big
Bay Boom Fourth of July Fireworks regulated areas listed in item 5 in
the Table to Sec. 165.1123 from 8 p.m. through 10 p.m. on July 4,
2019.
FOR FURTHER INFORMATION CONTACT: If you have questions on this
publication, call or email Lieutenant Briana Biagas, Waterways
Management, U.S. Coast Guard Sector San Diego, CA; telephone 619-278-
7656, email [email protected].
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the regulations
in 33 CFR 165.1123 for safety zones on the waters of San Diego Bay, CA
for the Big Bay Boom Fourth of July Fireworks in 33 CFR 165.1123, Table
1, Item 5 of that section, from 8 p.m. through 10 p.m. on July 4, 2019.
This enforcement action is being taken to provide for the safety of
life on navigable waterways during the fireworks event. Our regulation
for Southern California Annual Firework Events for the San Diego
Captain of the Port Zone identifies the regulated areas for the Big Bay
Boom Fourth of July Fireworks event which encompasses multiple portions
of San Diego Bay. Under the provisions of 33 CFR 165.1123, a vessel may
not enter the regulated area, unless it receives permission from the
Captain of the Port, or his designated representative. Spectator
vessels may safely transit outside the regulated area but may not
anchor, block, loiter, or impede the transit of participants or
official patrol vessels. The Coast Guard may be assisted by other
Federal, State, or Local law enforcement agencies in enforcing this
regulation.
In addition to this document in the Federal Register, the Coast
Guard will provide the maritime community with advance notification of
this enforcement period via the Local Notice to Mariners and local
advertising by the event sponsor.
If the Captain of the Port or his designated representative
determines that the regulated area need not be enforced for the full
duration stated on this document, he or she may use a Broadcast Notice
to Mariners or other communications coordinated with the event sponsor
to grant general permission to enter the regulated area.
Dated: June 14, 2019.
D.P. Montoro,
Captain, U.S. Coast Guard, Acting Captain of the Port San Diego.
[FR Doc. 2019-14207 Filed 7-2-19; 8:45 am]
BILLING CODE 9110-04-P
