Safety Zone; Military Ocean Terminal Concord Safety Zone, Suisun Bay, Military Ocean Terminal Concord, CA, 50042 [2023-16447]
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50042
Federal Register / Vol. 88, No. 146 / Tuesday, August 1, 2023 / Rules and Regulations
Treasury Decision 9515 issued final and
temporary regulations relating to the
redetermination of intercompany gain as
excluded from gross income in certain
transactions involving stock transfers
between members of a consolidated
group. Treasury Decision 9515 was
corrected on March 31, 2011; however,
the corrections included an erroneous
amendatory instruction that incorrectly
removed two paragraphs from the Code
of Federal Regulations. This document
restores the two removed paragraphs.
DATES: This correction is effective on
August 1, 2023 and is applicable on
March 4, 2011.
FOR FURTHER INFORMATION CONTACT:
Jeremy Aron-Dine at (202) 317–6847
(not a toll-free number).
SUPPLEMENTARY INFORMATION:
Correction of Publication
Background
The final regulations (TD 9515) that
are the subject of this correction are
under section 1502 of the Code.
Treasury Decision 9515 was corrected at
76 CFR 17781; however, the correction
included an erroneous amendatory
instruction. The instruction was
intended to revise only the introductory
text of § 1.1502–13(c)(6)(ii)(D)(1), but it
inadvertently removed § 1.1502–
13(c)(6)(ii)(D)(1)(i) and (ii). This
correction restores the two deleted
paragraphs as they existed prior to the
correcting amendment.
*
Need for Correction
As published March 4, 2011 (76 CFR
11956), the final regulations (TD 9515,
FR Doc. 2011–4846) contain errors that
needed to be corrected. Treasury
Decision 9515 was corrected at 76 FR
17781, March 31, 2011; however, the
correcting amendment contained an
erroneous amendatory instruction, and
two paragraphs (26 CFR 1.1502–
13(c)(6)(ii)(D)(1)(i) and (ii)) were
incorrectly removed from the Code of
Federal Regulations.
Oluwafunmilayo A. Taylor,
Chief, Publications and Regulations Branch,
Associate Chief Counsel (Procedure and
Administration).
Applicability of Correction
Generally, the amendments to TD
9515 apply with respect to items taken
into account on or after March 4, 2011.
Section 1.1502–13(c)(6)(ii)(D), the
regulatory provision corrected in this
amendment, only applies to taxpayers
that receive a determination from the
Commissioner in the form of a private
letter ruling. Taxpayers and the Internal
Revenue Service have consistently
applied § 1.1502–13(c)(6)(ii)(D) as if the
incorrectly deleted paragraphs had not
been deleted.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
VerDate Sep<11>2014
16:03 Jul 31, 2023
Jkt 259001
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 continues to read in part as
follows:
■
Authority: 26 U.S.C. 7805 * * *
*
*
*
*
*
Section 1.1502–13 is also issued under 26
U.S.C. 1502.
*
*
*
*
*
Par. 2. Section 1.1502–13 is amended
by adding paragraphs (c)(6)(ii)(D)(1)(i)
and (ii) to read as follows:
■
§ 1.1502–13
Intercompany transactions.
*
*
*
*
(c) * * *
(6) * * *
(ii) * * *
(D) * * *
(1) * * *
(i) In the case of an intercompany item
of income, the corresponding item is
permanently disallowed; or
(ii) If the intercompany item
constitutes gain, the conditions
described in paragraphs
(c)(6)(ii)(C)(1)(iv) and (c)(6)(ii)(C)(1)(v) of
this section are satisfied.
*
*
*
*
*
[FR Doc. 2023–16225 Filed 7–31–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG–2023–0630]
Safety Zone; Military Ocean Terminal
Concord Safety Zone, Suisun Bay,
Military Ocean Terminal Concord, CA
Coast Guard, Department of
Homeland Security (DHS).
ACTION: Notification of enforcement of
regulation.
AGENCY:
The Coast Guard will enforce
the safety zone in the navigable waters
of Suisun Bay, off Concord, CA, in
support of explosive on-loading to
Military Ocean Terminal Concord
(MOTCO) on August 1, 2023, through
August 2, 2023. This safety zone is
SUMMARY:
PO 00000
Frm 00050
Fmt 4700
Sfmt 9990
necessary to protect personnel, vessels,
and the marine environment from
potential explosion within the explosive
arc. The safety zone is open to all
persons and vessels for transitory use,
but vessel operators desiring to anchor
or otherwise loiter within the safety
zone must obtain the permission of the
Captain of the Port San Francisco
(COTP) or a designated representative.
All persons and vessels operating
within the safety zone must comply
with all directions given to them by the
Captain of the Port San Francisco or a
designated representative.
The regulations in 33 CFR
165.1198 will be enforced from 12:01
a.m. on August 1, 2023, until 11:59 p.m.
on August 2, 2023.
DATES:
If
you have questions about this
notification of enforcement, call, or
email CWO3 Joel B. Henderson, U.S.
Coast Guard Sector San Francisco,
Waterways Management Division, at
415–399–7442, SFWaterways@uscg.mil.
FOR FURTHER INFORMATION CONTACT:
The Coast
Guard will enforce the safety zone in 33
CFR 165.1198 for the Military Ocean
Terminal Concord, CA (MOTCO)
regulated area from 12:01 a.m. on
August 1, 2023, until 11:59 p.m. on
August 2, 2023, or as announced via
marine local broadcasts. This safety
zone is necessary to protect personnel,
vessels, and the marine environment
from potential explosion within the
explosive arc. The regulation for this
safety zone, § 165.1198, specifies the
location of the safety zone which
encompasses the navigable waters in the
area between 500 yards of MOTCO Pier
in position 38°03′30″ N, 122°01′14″ W
and 3,000 yards of the pier. During the
enforcement periods, as reflected in
§ 165.1198(d), if you are the operator of
a vessel in the regulated area you must
comply with the instructions of the
COTP or the designated on-scene patrol
personnel. Vessel operators desiring to
anchor or otherwise loiter within the
safety zone must contact Sector San
Francisco Vessel Traffic Service at 415–
556–2760 or VHF Channel 14 to obtain
permission.
In addition to this notification of
enforcement in the Federal Register, the
Coast Guard plans to provide
notification of this enforcement period
via marine information broadcasts.
SUPPLEMENTARY INFORMATION:
Dated: July 27, 2023.
Taylor Q. Lam,
Captain, U.S. Coast Guard, Captain of the
Port San Francisco.
[FR Doc. 2023–16447 Filed 7–31–23; 8:45 am]
BILLING CODE 9110–04–P
E:\FR\FM\01AUR1.SGM
01AUR1
]]>Agencies
[Federal Register Volume 88, Number 146 (Tuesday, August 1, 2023)]
[Rules and Regulations]
[Page 50042]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-16447]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 165
[Docket No. USCG-2023-0630]
Safety Zone; Military Ocean Terminal Concord Safety Zone, Suisun
Bay, Military Ocean Terminal Concord, CA
AGENCY: Coast Guard, Department of Homeland Security (DHS).
ACTION: Notification of enforcement of regulation.
-----------------------------------------------------------------------
SUMMARY: The Coast Guard will enforce the safety zone in the navigable
waters of Suisun Bay, off Concord, CA, in support of explosive on-
loading to Military Ocean Terminal Concord (MOTCO) on August 1, 2023,
through August 2, 2023. This safety zone is necessary to protect
personnel, vessels, and the marine environment from potential explosion
within the explosive arc. The safety zone is open to all persons and
vessels for transitory use, but vessel operators desiring to anchor or
otherwise loiter within the safety zone must obtain the permission of
the Captain of the Port San Francisco (COTP) or a designated
representative. All persons and vessels operating within the safety
zone must comply with all directions given to them by the Captain of
the Port San Francisco or a designated representative.
DATES: The regulations in 33 CFR 165.1198 will be enforced from 12:01
a.m. on August 1, 2023, until 11:59 p.m. on August 2, 2023.
FOR FURTHER INFORMATION CONTACT: If you have questions about this
notification of enforcement, call, or email CWO3 Joel B. Henderson,
U.S. Coast Guard Sector San Francisco, Waterways Management Division,
at 415-399-7442, [email protected].
SUPPLEMENTARY INFORMATION: The Coast Guard will enforce the safety zone
in 33 CFR 165.1198 for the Military Ocean Terminal Concord, CA (MOTCO)
regulated area from 12:01 a.m. on August 1, 2023, until 11:59 p.m. on
August 2, 2023, or as announced via marine local broadcasts. This
safety zone is necessary to protect personnel, vessels, and the marine
environment from potential explosion within the explosive arc. The
regulation for this safety zone, Sec. 165.1198, specifies the location
of the safety zone which encompasses the navigable waters in the area
between 500 yards of MOTCO Pier in position 38[deg]03'30'' N,
122[deg]01'14'' W and 3,000 yards of the pier. During the enforcement
periods, as reflected in Sec. 165.1198(d), if you are the operator of
a vessel in the regulated area you must comply with the instructions of
the COTP or the designated on-scene patrol personnel. Vessel operators
desiring to anchor or otherwise loiter within the safety zone must
contact Sector San Francisco Vessel Traffic Service at 415-556-2760 or
VHF Channel 14 to obtain permission.
In addition to this notification of enforcement in the Federal
Register, the Coast Guard plans to provide notification of this
enforcement period via marine information broadcasts.
Dated: July 27, 2023.
Taylor Q. Lam,
Captain, U.S. Coast Guard, Captain of the Port San Francisco.
[FR Doc. 2023-16447 Filed 7-31-23; 8:45 am]
BILLING CODE 9110-04-P
