Application of Section 108(i) to Partnerships and S Corporations; Correcting Amendment, 65675-65676 [2019-25858]
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khammond on DSKJM1Z7X2PROD with RULES
Federal Register / Vol. 84, No. 230 / Friday, November 29, 2019 / Rules and Regulations
Sylvania, GA, Plantation Airpark, NDB RWY
23, Amdt 3
Sylvania, GA, Plantation Airpark, RNAV
(GPS) RWY 5, Amdt 1
Sylvania, GA, Plantation Airpark, RNAV
(GPS) RWY 23, Amdt 1
Sylvania, GA, Plantation Airpark, Takeoff
Minimums and Obstacle DP, Amdt 1
Hana, HI, Hana, RNAV (GPS) RWY 8, Orig
Hana, HI, Hana, RNAV (GPS) RWY 26, Amdt
1
Forest City, IA, Forest City Muni, Takeoff
Minimums and Obstacle DP, Amdt 3
Shenandoah, IA, Shenandoah, Muni, NDB
RWY 4, Orig-D, CANCELLED
Jerome, ID, Jerome County, RNAV (GPS)
RWY 9, Amdt 1
Jerome, ID, Jerome County, RNAV (GPS)
RWY 27, Amdt 1
Jerome, ID, Jerome County, Takeoff
Minimums and Obstacle DP, Amdt 3
Jerome, ID, Jerome County, VOR–A, Amdt 3
Greenville, IL, Greenville, VOR–A, Amdt 3A
Liberal, KS, Liberal Mid-America Rgnl,
RNAV (GPS) RWY 22, Amdt 1A
Glasgow, KY, Glasgow Muni, RNAV (GPS)
RWY 8, Amdt 2C
Greenville, KY, Muhlenberg County, VOR/
DME–A, Amdt 5C, CANCELLED
Jackson, KY, Julian Carroll, VOR/DME RWY
1, Amdt 2A, CANCELLED
Madisonville, KY, Madisonville Rgnl, VOR
RWY 23, Amdt 15, CANCELLED
Mansfield, LA, C E ‘Rusty’ Williams, RNAV
(GPS) RWY 18, Orig-B
Shreveport, LA, Shreveport Downtown,
RNAV (GPS) RWY 5, Orig
Shreveport, LA, Shreveport Downtown,
RNAV (GPS) RWY 14, Amdt 1A
Shreveport, LA, Shreveport Downtown,
RNAV (GPS) RWY 23, Orig
Shreveport, LA, Shreveport Downtown,
Takeoff Minimums and Obstacle DP, Amdt
4
Rangeley, ME, Steven A Bean Muni, Takeoff
Minimums and Obstacle DP, Amdt 1
Big Rapids, MI, Roben-Hood, VOR/DME–A,
Amdt 8, CANCELLED
Ludington, MI, Mason County, RNAV (GPS)
RWY 26, Orig-B
Bemidji, MN, Bemidji Rgnl, ILS OR LOC
RWY 25, Amdt 1B
Bemidji, MN, Bemidji Rgnl, RNAV (GPS)
RWY 13, Amdt 1B
Bemidji, MN, Bemidji Rgnl, RNAV (GPS)
RWY 25, Orig-C
Bemidji, MN, Bemidji Rgnl, RNAV (GPS)
RWY 31, Amdt 1B
Cloquet, MN, Cloquet Carlton County, NDB
RWY 18, Amdt 4B
Cloquet, MN, Cloquet Carlton County, NDB
RWY 36, Amdt 5B
Cloquet, MN, Cloquet Carlton County,
Takeoff Minimums and Obstacle DP, Amdt
3
Pine River, MN, Pine River Rgnl, NDB RWY
34, Amdt 2
Rochester, MN, Rochester Intl, RNAV (GPS)
RWY 2, Amdt 3C
Rochester, MN, Rochester Intl, RNAV (GPS)
RWY 31, Amdt 2A
Tupelo, MS, Tupelo Rgnl, ILS Z OR LOC Z
RWY 36, Amdt 10B
Newark, NJ, Newark Liberty Intl, RNAV
(RNP) Z RWY 4R, Orig-E
Robbinsville, NJ, Trenton-Robbinsville,
RNAV (GPS) RWY 11, Orig-B
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Robbinsville, NJ, Trenton-Robbinsville,
RNAV (GPS) RWY 29, Amdt 1B
Robbinsville, NJ, Trenton-Robbinsville, VOR
RWY 29, Amdt 11B
London, OH, Madison County, Takeoff
Minimums and Obstacle DP, Amdt 1
Bartlesville, OK, Bartlesville Muni, Takeoff
Minimums and Obstacle DP, Orig-A
Cushing, OK, Cushing Muni, RNAV (GPS)
RWY 36, Amdt 2A
Wagoner, OK, Hefner-Easley, RNAV (GPS)
RWY 36, Amdt 2
Madras, OR, Madras Municipal, Takeoff
Minimums and Obstacle DP, Amdt 1A
Allentown, PA, Lehigh Valley Intl, Takeoff
Minimums and Obstacle DP, Amdt 8
Philipsburg, PA, Mid-State, RNAV (GPS)
RWY 16, Orig-D
State College, PA, University Park, VOR–B,
Amdt 11A, CANCELLED
Wellsboro, PA, Wellsboro Johnston, VOR–A,
Amdt 6A
Providence, RI, Theodore Francis Green
State, VOR Y RWY 34, Amdt 5A
Pierre, SD, Pierre Rgnl, RNAV (GPS) RWY 31,
Amdt 1
Caddo Mills, TX, Caddo Mills Muni, RNAV
(GPS) RWY 36, Amdt 1
Comanche, TX, Comanche County-City,
Takeoff Minimums and Obstacle DP, Amdt
1
Ennis, TX, Ennis Muni, Takeoff Minimums
and Obstacle DP, Orig-A
Gladewater, TX, Gladewater Muni, VOR
RWY 14, Amdt 3B, CANCELLED
Houston, TX, George Bush Intercontinental/
Houston, RNAV (RNP) Y RWY 26L, OrigD
Mineral Wells, TX, Mineral Wells Rgnl, ILS
OR LOC RWY 31, Amdt 1A
Forest, VA, New London, RNAV (GPS) RWY
18, Orig-B
Forest, VA, New London, RNAV (GPS) RWY
36, Orig-B
Richmond/Ashland, VA, Hanover County
Muni, Takeoff Minimums and Obstacle DP,
Amdt 1
Wise, VA, Lonesome Pine, RNAV (GPS) RWY
6, Orig-A
Kelso, WA, Southwest Washington Rgnl,
KELSO ONE, Graphic DP
Kelso, WA, Southwest Washington Rgnl,
Takeoff Minimums and Obstacle DP, Amdt
4
Friendship (Adams), WI, Adams County
Legion Field, Takeoff Minimums and
Obstacle DP, Amdt 2
Lewisburg, WV, Greenbrier Valley, VOR
RWY 22, Amdt 1, CANCELLED
[FR Doc. 2019–25297 Filed 11–27–19; 8:45 am]
BILLING CODE 4910–13–P
PO 00000
65675
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1
[TD 9623]
RIN 1545–BI99
Application of Section 108(i) to
Partnerships and S Corporations;
Correcting Amendment
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains a
correction to final regulations and
removal of temporary regulations (T.D.
9623) that were published in the
Federal Register on Wednesday, July 3,
2013. The final regulations relate to the
application of section 108(i) of the
Internal Revenue Code to partnerships
and S corporations and provide rules
regarding the deferral of discharge of
indebtedness income and original issue
discount deductions by a partnership or
an S corporation with respect to
reacquisitions of applicable debt
instruments after December 31, 2008,
and before January 1, 2011.
DATES: This correction is effective on
November 29, 2019, and is applicable
on or after July 2, 2013.
FOR FURTHER INFORMATION CONTACT:
Mary Beth Carchia at (202) 317–5279
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
Background
The final regulations and removal of
temporary regulations (T.D. 9623) that is
the subject of this correction are under
section 108(i) of the Internal Revenue
Code.
Need for Correction
As published July 3, 2013 (78 FR
39973), the final regulations and
removal of temporary regulations (T.D.
9623) contain an error that may prove to
be misleading and needs clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
PART 1—INCOME TAXES
Paragraph 1. The authority citation
for part 1 is amended by removing the
sectional authority for § 1.108(i)–2T to
read in part as follows:
■
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Federal Register / Vol. 84, No. 230 / Friday, November 29, 2019 / Rules and Regulations
Authority: 26 U.S.C. 7805, unless
otherwise noted.
*
*
*
*
II. Background Information and
Regulatory History
*
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration) .
[FR Doc. 2019–25858 Filed 11–27–19; 8:45 am]
BILLING CODE 4830–01–P
III. Legal Authority and Need for Rule
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2018–0956]
RIN 1625–AA09
Drawbridge Operation Regulation;
Tensaw River, Hurricane, AL
Coast Guard, DHS.
Final rule.
AGENCY:
ACTION:
The Coast Guard is changing
the operating schedule that governs the
CSX Railroad swing bridge across the
Tensaw River mile 15.0, Hurricane,
Baldwin County, AL. This bridge will
open on signal if at least ten-hoursnotice is given. This rule is being
changed because there are infrequent
requests to open the bridge. This change
will remove the drawbridge tender
during daylight hours.
DATES: This rule is effective December
30, 2019.
ADDRESSES: To view documents
mentioned in this preamble as being
available in the docket, go to https://
www.regulations.gov. Type USCG–
2018–0965 in the ‘‘SEARCH’’ box and
click ‘‘SEARCH.’’ Click on Open Docket
Folder on the line associated with this
rulemaking.
FOR FURTHER INFORMATION CONTACT: If
you have questions on this rule, call or
email Mr. Doug Blakemore, Eighth Coast
Guard District Bridge Administration
Branch Chief; telephone (504) 671–
2128, email Douglas.A.Blakemore@
uscg.mil.
SUMMARY:
khammond on DSKJM1Z7X2PROD with RULES
On June 17, 2018, we published a
notice of proposed rulemaking entitled
Drawbridge Operation Regulations;
Tensaw River, Hurricane, AL in the
Federal Register 2019–12720. We
received 0 comments on this rule.
The Coast Guard is issuing this rule
under authority 33 U.S.C. 499.
CSX requested to change the
operating requirements for the CSX
railroad bridge across the Tensaw River
mile 15.0, Hurricane, Baldwing County,
Alabama. This bridge currently opens
according to 33 CFR part 117.113 and
opens on signal; except that, from 5 p.m.
to 9 a.m. the draw shall open on signal
if at least eight-hours-notice is given.
CSX requested that the bridge open on
signal if at least ten-hours-notice is
given at all times.
This bridge spans the Tensaw River
and is used by small recreational boats,
house boats, and a tour boat. The bridge
has a vertical clearance of 11 feet above
mean high water in the closed to vessel
position and unlimited vertical
clearance in the open to vessel traffic
position. There are few vessel
movements through this bridge. From
July 2017 through February 2018 the
bridge opened 52 times for vessel
passage. This equates to less than 7
times each month. Of these openings 38
were made for recreational vessels, 16
were made for a tour boat, 6 were made
for house boats, and 2 were made for
local law enforcement vessels.
This change allows CSX to align
bridge tender operations with daylight
and night time hours and provide for
the reasonable needs of navigation.
IV. Discussion of Comments, Changes
and the Final Rule
SUPPLEMENTARY INFORMATION:
There were no comments on this rule
change. The Coast Guard provided a
comment period of 30 days. Based on
the infrequent times that this bridge has
opened for vessel traffic over eight
months this rule provides vessels with
a reasonable ability to use the waterway.
We did not identified any impacts on
marine navigation with this proposed
rule.
I. Table of Abbreviations
V. Regulatory Analyses
CFR Code of Federal Regulations
DHS Department of Homeland Security
FR Federal Register
OMB Office of Management and Budget
NPRM Notice of Proposed Rulemaking
(Advance, Supplemental)
§ Section
U.S.C. United States Code
We developed this rule after
considering numerous statutes and
Executive Orders related to rulemaking.
Below we summarize our analyses
based on a number of these statutes and
Executive Orders, and we discuss First
Amendment rights of protesters.
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A. Regulatory Planning and Review
Executive Orders 12866 and 13563
direct agencies to assess the costs and
benefits of available regulatory
alternatives and, if regulation is
necessary, to select regulatory
approaches that maximize net benefits.
Executive Order 13771 directs agencies
to control regulatory costs through a
budgeting process. This rule has not
been designated a ‘‘significant
regulatory action,’’ under Executive
Order 12866. Accordingly, it has not
been reviewed by the Office of
Management and Budget (OMB) and
pursuant to OMB guidance it is exempt
from the requirements of Executive
Order 13771.
This regulatory action determination
is based on the fact that vessels can still
open the draw and transit if advance
notice is provided. Those vessels with a
vertical clearance requirement of less
than 11 feet above mean high water may
transit the bridge at any time, and the
bridge will open in case of an
emergency at any time. This change to
the drawbridge operation regulations at
33 CFR 117.113 meets the reasonable
needs of navigation.
B. Impact on Small Entities
The Regulatory Flexibility Act of 1980
(RFA), 5 U.S.C. 601–612, as amended,
requires federal agencies to consider the
potential impact of regulations on small
entities during rulemaking. The term
‘‘small entities’’ comprises small
businesses, not-for-profit organizations
that are independently owned and
operated and are not dominant in their
fields, and governmental jurisdictions
with populations of less than 50,000.
The Coast Guard received 0 comments
from the Small Business Administration
on this rule. The Coast Guard certifies
under 5 U.S.C. 605(b) that this rule will
not have a significant economic impact
on a substantial number of small
entities.
While some owners or operators of
vessels intending to transit the bridge
may be small entities, for the reasons
stated in section IV.A above this final
rule would not have a significant
economic impact on any vessel owner
or operator.
Under section 213(a) of the Small
Business Regulatory Enforcement
Fairness Act of 1996 (Pub. L. 104–121),
we want to assist small entities in
understanding this rule. If the rule
would affect your small business,
organization, or governmental
jurisdiction and you have questions
concerning its provisions or options for
compliance, please contact the person
E:\FR\FM\29NOR1.SGM
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]]>Agencies
[Federal Register Volume 84, Number 230 (Friday, November 29, 2019)]
[Rules and Regulations]
[Pages 65675-65676]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25858]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1
[TD 9623]
RIN 1545-BI99
Application of Section 108(i) to Partnerships and S Corporations;
Correcting Amendment
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final regulations and
removal of temporary regulations (T.D. 9623) that were published in the
Federal Register on Wednesday, July 3, 2013. The final regulations
relate to the application of section 108(i) of the Internal Revenue
Code to partnerships and S corporations and provide rules regarding the
deferral of discharge of indebtedness income and original issue
discount deductions by a partnership or an S corporation with respect
to reacquisitions of applicable debt instruments after December 31,
2008, and before January 1, 2011.
DATES: This correction is effective on November 29, 2019, and is
applicable on or after July 2, 2013.
FOR FURTHER INFORMATION CONTACT: Mary Beth Carchia at (202) 317-5279
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations and removal of temporary regulations (T.D.
9623) that is the subject of this correction are under section 108(i)
of the Internal Revenue Code.
Need for Correction
As published July 3, 2013 (78 FR 39973), the final regulations and
removal of temporary regulations (T.D. 9623) contain an error that may
prove to be misleading and needs clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR part 1 is corrected by making the following
correcting amendment:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 is amended by removing
the sectional authority for Sec. 1.108(i)-2T to read in part as
follows:
[[Page 65676]]
Authority: 26 U.S.C. 7805, unless otherwise noted.
* * * * *
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel (Procedure and Administration) .
[FR Doc. 2019-25858 Filed 11-27-19; 8:45 am]
BILLING CODE 4830-01-P
