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Federal Register / Vol. 71, No.

235 / Thursday, December 7, 2006 / Rules and Regulations 70877

§ 1.199–5T Application of section 199 to from this latter disposition are treated as ■ Par. 2. Section 1.704–1 is amended by
pass-thru entities for taxable years non-DPGR. revising instructional Par. 2, number 2
beginning after May 17, 2006, the enactment to read as follows:
date of the Tax Increase Prevention and
* * * * *
1. * * *
Reconciliation Act of 2005 (temporary). LaNita Van Dyke, 2. The heading and text of paragraphs
(e) * * * Chief, Publications and Regulations Branch, (b)(1)(ii)(b), and (b)(5) Examples 25
Legal Processing Division, Associate Chief through 27 are revised.
(4) * * * Counsel (Procedure and Administration).
(ii) * * * * * * * *
[FR Doc. E6–20724 Filed 12–6–06; 8:45 am]
(A) * * * In this step, in this ■ Par. 3. Section 1.704–1(d)(5) is
example, the portion of the trustee amended by revising Example 25
commissions not directly attributable to paragraph (ii), the ninth sentence and
the rental operation ($2,000) is directly DEPARTMENT OF THE TREASURY Example 26 paragraph (ii), the eighth
attributable to non-trade or business sentence to read as follows:
activities. In addition, the state income Internal Revenue Service
§ 1.704–1 Partner’s distributive share.
and personal property taxes are not
26 CFR Part 1 * * * * *
directly attributable under § 1.652(b)–
3(a) to either trade or business or non- [TD 9292] Example 25. * * *
trade or business activities, so the (ii) * * * Accordingly, the country X taxes
RIN 1545–BB11 will be reallocated according to the partners’
portion of those taxes not attributable to
interests in the partnership.
either the PRS interests or the rental Partner’s Distributive Share: Foreign Example 26. * * *
operation is not a trade or business Tax Expenditures; Correction (ii) * * * Because AB’s partnership
expense and, thus, is not taken into agreement allocates the $80,000 of country X
account in computing QPAI. The AGENCY: Internal Revenue Service (IRS), taxes and $40,000 of country Y taxes in
portion of the state income and personal Treasury. proportion to the distributive shares of
property taxes that is treated as an other ACTION: Correcting amendments. income to which such taxes relate, the
trade or business expense is $3,000 allocations are deemed to be in accordance
($5,000 × $30,000 total trade or business SUMMARY: This document contains with the partners’ interests in the partnership
correction to final regulations (TD 9292) under paragraph (b)(4)(viii) of this section.
gross receipts/$50,000 total gross
receipts). * * * that were published in the Federal * * * * *
* * * * * Register on Thursday, October 19, 2006
LaNita Van Dyke,
(71 FR 61648) regarding the allocation
(g) No attribution of qualified of creditable foreign tax expenditures by Chief, Publications and Regulations Branch,
activities. Except as provided in Legal Processing Division, Associate Chief
partnerships. Counsel (Procedure and Administration).
§ 1.199–3T(i)(7) regarding qualifying in- DATES: The correction is effective
kind partnerships and § 1.199–3T(i)(8) [FR Doc. E6–20722 Filed 12–6–06; 8:45 am]
October 19, 2006.
regarding EAG partnerships, an owner BILLING CODE 4830–01–P
of a pass-thru entity is not treated as
conducting the qualified production Timothy J. Leska, (202) 622–3050 or
activities of the pass-thru entity, and Michael I. Gilman (202) 622–3850 (not DEPARTMENT OF HOMELAND
vice versa. This rule applies to all toll-free numbers). SECURITY
partnerships, including partnerships SUPPLEMENTARY INFORMATION:
that have elected out of subchapter K Coast Guard
under section 761(a). Accordingly, if a
partnership manufactures QPP within The correction notice that is the 33 CFR Part 117
the United States, or produces a subject of this document is under
section 704 of the Internal Revenue [CGD08–06–005]
qualified film or produces utilities in
the United States, and distributes or Code. RIN 1625–AA09
leases, rents, licenses, sells, exchanges, Need for Correction Drawbridge Operation Regulations;
or otherwise disposes of such property As published, final regulations (TD Arkansas Waterway, Arkansas
to a partner who then, without 9292) contain errors that may prove to
performing its own qualifying activity, be misleading and are in need of AGENCY: Coast Guard, DHS.
leases, rents, licenses, sells, exchanges, clarification. ACTION: Final rule.
or otherwise disposes of such property,
then the partner’s gross receipts from List of Subjects in 26 CFR Part 1 SUMMARY: The Coast Guard is revising
this latter lease, rental, license, sale, Income taxes, Reporting and the drawbridge operations for the Rob
exchange, or other disposition are recordkeeping requirements. Roy Drawbridge across the Arkansas
treated as non-DPGR. In addition, if a Waterway at Mile 67.4 at Pine Bluff,
partner manufactures QPP within the Correction of Publication Arkansas, the Baring Cross Railroad
United States, or produces a qualified ■ Accordingly, 26 CFR part 1 is Drawbridge across the Arkansas
film or produces utilities in the United corrected by making the following Waterway at Mile 119.6 at Little Rock,
States, and contributes or leases, rents, correcting amendments: Arkansas, and the Van Buren Railroad
licenses, sells, exchanges, or otherwise Drawbridge across the Arkansas
disposes of such property to a PART 1—INCOME TAXES Waterway at Mile 300.8 at Van Buren,
partnership which then, without Arkansas, to reflect the actual
performing its own qualifying activity, ■ Paragraph 1. The authority citation procedures currently being followed. In
leases, rents, licenses, sells, exchanges, for part 1 continues to read, in part, as addition, the following three bridges
or otherwise disposes of such property, follows: will be removed from 33 CFR 117.123
then the partnership’s gross receipts Authority: 26 U.S.C. 7805 * * * as they are locked in the open-to-

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70878 Federal Register / Vol. 71, No. 235 / Thursday, December 7, 2006 / Rules and Regulations

navigation position and are no longer method of communication outlined in changes to the CFR documents the
considered to be drawbridges: Missouri § 117.123(a) was to be used by mariners procedures.
Pacific Railroad Drawbridge (Benzal and the remote bridge operator as a
Railroad Drawbridge) across the back-up means of communications. The Small Entities
Arkansas Waterway at Mile 7.6 at Coast Guard, however, has determined Under the Regulatory Flexibility Act
Benzal, Arkansas, the Rock Island that the primary method of (5 U.S.C. 601–612), we have considered
Railroad Drawbridge across the communications outlined in whether this rule would have a
Arkansas Waterway at Mile 118.2 at § 117.123(a) has not been used during significant economic impact on a
Little Rock, Arkansas, and the Junction the past 20 years. It is doubtful that the substantial number of small entities.
Railroad Drawbridge across the system of horns and flashing lights was The term ‘‘small entities’’ comprises
Arkansas Waterway at Mile 118.7 at ever used. Instead, mariners and remote small businesses, not-for-profit
Little Rock, Arkansas. Section 117.139 bridge operators have communicated via organizations that are independently
is being revised as paragraph (a) is no VHF–FM radiotelephone for opening owned and operated and are not
longer needed since the Missouri Pacific the Rob Roy Drawbridge. The Coast dominant in their fields, and
Railroad Drawbridge (Benzal Railroad Guard also determined that editorial governmental jurisdictions with
Drawbridge) is locked in the open-to- changes were needed to correct populations of less than 50,000.
navigation position. inaccuracies in the specific
DATES: This rule is effective on January requirements for the Baring Cross The Coast Guard certifies under 5
8, 2007. Railroad Drawbridge and the Van Buren U.S.C. 605(b) that this rule would not
ADDRESSES: Comments and material Railroad Drawbridge. Three bridges on have a significant economic impact on
received from the public, as well as the Arkansas Waterway—the Missouri a substantial number of small entities.
documents indicated in this preamble as Pacific Railroad Drawbridge (Benzal This rule is neutral to all business
being available in the docket, are part of Railroad Drawbridge) at mile 7.6, the entities since it affects only how the
docket CGD8–06–005 and are available Rock Island Railroad Drawbridge at Mile vessel operators request bridge
for inspection or copying at room 118.2, and the Junction Railroad openings.
2.107(f), in the Robert A. Young Federal Drawbridge at Mile 118.7—have all been Assistance for Small Entities
Building, Eighth Coast Guard District, removed from rail service. Meetings
1222 Spruce Street, St. Louis, MO with the owners indicate that all three Under section 213(a) of the Small
63103–2832, between 8 a.m. and 4 p.m., bridges have been permanently locked Business Regulatory Enforcement
Monday through Friday, except Federal in the open-to-navigation position and Fairness Act of 1996 (Pub. L. 104–121),
holidays. Commander (dwb), Eighth that there are plans to convert them into we want to assist small entities in
Coast Guard District, Bridge Branch fixed pedestrian bridges in the future. understanding this rule so that they
maintains the public docket for this Therefore, they are considered fixed could better evaluate its effects on them
rulemaking. bridges and will be removed from and participate in the rulemaking.
drawbridge regulations section of the
FOR FURTHER INFORMATION CONTACT: Mr. Collection of Information
CFR. Section (a) of § 117.139 references
Roger K. Wiebusch, Bridge
the § 117.123 cite for the Missouri
Administrator, (314) 269–2378. This rule would call for no new
Pacific Railroad Drawbridge (Benzal
SUPPLEMENTARY INFORMATION: collection of information under the
Railroad Drawbridge), mile 7.6, so
Paperwork Reduction Act of 1995 (44
Regulatory History section (a) also requires removal from
U.S.C. 3501–3520).
On June 7, 2006, we published a the regulations. Therefore, paragraphs
notice of proposed rulemaking (NPRM) (b) and (c) of § 117.139 will be Federalism
entitled Drawbridge Operation redesignated as (a) and (b).
A rule has implications for federalism
Regulations, Arkansas Waterway, AR in Discussion of Comments and Changes under Executive Order 13132,
the Federal Register (71 FR 32883). We Federalism, if it has a substantial direct
received no letters commenting on the There were no comments on nor
changes made from the proposed rule. effect on State or local governments and
proposed rule. No public meeting was would either preempt State law or
requested, and none was held. Regulatory Evaluation impose a substantial direct cost of
Background and Purpose This rule is not a ‘‘significant compliance on them. We have analyzed
The Arkansas Waterway is a part of regulatory action’’ under section 3(f) of this rule under that Order and have
the McClellan-Kerr Arkansas River Executive Order 12866, Regulatory determined that it does not have
Navigation System. The System rises in Planning and Review, and does not implications for federalism.
the vicinity of Catoosa, Oklahoma, and require an assessment of potential costs Unfunded Mandates Reform Act
embraces improved natural waterways and benefits under section 6(a)(3) of that
and a canal to empty into the Order. The Office of Management and The Unfunded Mandates Reform Act
Mississippi River in southeast Arkansas. Budget has not reviewed it under that of 1995 (2 U.S.C. 1531–1538) requires
The Arkansas Waterway drawbridge Order. It is not ‘‘significant’’ under the Federal agencies to assess the effects of
operation regulations contained in regulatory policies and procedures of their discretionary regulatory actions. In
§ 117.123(a), state that the Cotton Belt the Department of Homeland Security. particular, the Act addresses actions
Railroad (Rob Roy) Bridge, mile 67.4, The Coast Guard expects that these that may result in the expenditure by a
requires the use of ship’s horns and changes will have a minimal economic State, local, or tribal government, in the
flashing lights on the bridge to impact on commercial traffic operating aggregate, or by the private sector of
communicate between mariners on the Arkansas Waterway. The $100,000,000 or more in any one year.
requesting openings and railroad procedures are already in place at the Though this rule will not result in such
dispatchers remotely operating the three active drawbridges, the other three an expenditure, we do discuss the
bridge. Although not stated in drawbridges have been locked in the effects of this rule elsewhere in this
§ 117.123(a), records indicate that the open-to-navigation position, and the preamble.

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Federal Register / Vol. 71, No. 235 / Thursday, December 7, 2006 / Rules and Regulations 70879

Taking of Private Property technical standards (e.g., specifications FM Channel 12 in Omaha, Nebraska.
This rule would not affect a taking of of materials, performance, design, or The remote drawbridge operator will
private property or otherwise have operation; test methods; sampling advise the vessel whether the bridge can
taking implications under Executive procedures; and related management be immediately opened and maintain
Order 12630, Governmental Actions and systems practices) that are developed or constant contact with the vessel until
Interference with Constitutionally adopted by voluntary consensus the span has opened and the vessel
Protected Property Rights. standards bodies. passage has been completed. The bridge
This rule does not use technical is equipped with a Photoelectric Boat
Civil Justice Reform standards. Therefore, we did not Detection System to prevent the span
This rule meets applicable standards consider the use of voluntary consensus from lowering if there is an obstruction
in sections 3(a) and 3(b)(2) of Executive standards. under the span. If the drawbridge
Order 12988, Civil Justice Reform, to cannot be opened immediately, the
Environment remote drawbridge operator shall notify
minimize litigation, eliminate
ambiguity, and reduce burden. We have analyzed this rule under the calling vessel and provide an
Commandant Instruction M16475.1D, estimated time for opening.
Protection of Children which guides the Coast Guard in (b) Across the Arkansas Waterway,
We have analyzed this rule under complying with the National the draw of the Baring Cross Railroad
Executive Order 13045, Protection of Environmental Policy Act of 1969 Drawbridge, mile 119.6 at Little Rock,
Children from Environmental Health (NEPA) (42 U.S.C. 4321–4370f), and Arkansas, is maintained in the closed
Risks and Safety Risks. This rule is not have concluded that there are no factors position and is remotely operated. Use
an economically significant rule and in this case that would limit the use of the following procedures to request an
would not create an environmental risk a categorical exclusion under section opening of this bridge when necessary
to health or risk to safety that may 2.B.2 of the Instruction. Therefore this for transit:
disproportionately affect children. rule is categorically excluded under (1) Normal Flow Procedures. Any
figure 2–1, paragraph 32(e) of the vessel which requires an opening of the
Indian Tribal Governments draw of this bridge shall establish
Instruction from further environmental
This rule does not have tribal documentation. Paragraph 32(e) contact by radiotelephone with the
implications under Executive Order excludes the promulgation of operating remote drawbridge operator on VHF–
13175, Consultation and Coordination regulations or procedures for FM Channel 13 in North Little Rock,
with Indian Tribal Governments, drawbridges from the environmental Arkansas. The remote drawbridge
because it would not have a substantial documentation requirements of the operator will advise the vessel whether
direct effect on one or more Indian National Environmental Policy Act the requested span can be immediately
tribes, on the relationship between the (NEPA). Since this regulation would opened and maintain constant contact
Federal government and Indian tribes, alter the normal operating conditions of with the vessel until the requested span
or on the distribution of power and the drawbridge, it falls within this has opened and the vessel passage has
responsibilities between the Federal exclusion. A ‘‘Categorical Exclusion been completed. If the drawbridge
government and Indian tribes. Determination’’ is available in the cannot be opened immediately, the
docket for inspection or copying where remote drawbridge operator will notify
Energy Effects the calling vessel and provide an
indicated under ADDRESSES.
We have analyzed this rule under estimated time for a drawbridge
Executive Order 13211, Actions List of Subjects in 33 CFR Part 117 opening.
Concerning Regulations That Bridges. (2) High Velocity Flow Procedures.
Significantly Affect Energy Supply, The area from mile 118.2 to mile 125.4
Distribution, or Use. We have Regulations is a regulated navigation area (RNA) as
determined that it is not a ‘‘significant ■ For the reasons discussed in the described in § 165.817. During periods
energy action’’ under that order because preamble, the Coast Guard amends 33 of high velocity flow, which is defined
it is not a ‘‘significant regulatory action’’ CFR part 117 as follows: as a flow rate of 70,000 cubic feet per
under Executive Order 12866 and is not second or greater at the Murray Lock
likely to have a significant adverse effect PART 117—DRAWBRIDGE and Dam, mile 125.4, downbound
on the supply, distribution, or use of OPERATION REGULATIONS vessels which require that the draw of
energy. The Administrator of the Office this bridge be opened for unimpeded
of Information and Regulatory Affairs ■ 1. The authority citation for part 117 passage shall contact the remote
has not designated it as a significant continues to read as follows: drawbridge operator on VHF–FM
energy action. Therefore, it does not Authority: 33 U.S.C. 499; Department of Channel 13 either before departing
require a Statement of Energy Effects Homeland Security Delegation No. 0170.1; 33 Murray Lock and Dam, or before
under Executive Order 13211. CFR 1.05–1(g); section 117.255 also issued departing the mooring cells at Mile
under the authority of Pub. L. 102–587, 106 121.5 to ensure that the Baring Cross
Technical Standards Stat. 5039. Railroad Drawbridge is opened. The
The National Technology Transfer ■ 2. Revise § 117.123 to read as follows: remote drawbridge operator shall
and Advancement Act (NTTAA) (15 immediately respond to the vessel’s call,
U.S.C. 272 note) directs agencies to use § 117.123 Arkansas Waterway. ensure that the drawbridge is open for
voluntary consensus standards in their (a) Across the Arkansas Waterway, the passage, and ensure that it remains in
regulatory activities unless the agency draw of the Rob Roy Drawbridge, mile the open position until the downbound
provides Congress, through the Office of 67.4 at Pine Bluff, Arkansas, is vessel has passed through. If it cannot
Management and Budget, with an maintained in the closed position and is be opened immediately for unimpeded
explanation of why using these remotely operated. Any vessel requiring passage in accordance with § 163.203,
standards would be inconsistent with an opening of the draw shall establish the remote drawbridge operator will
applicable law or otherwise impractical. contact by radiotelephone with the immediately notify the downbound
Voluntary consensus standards are remote drawbridge operator on VHF– vessel and provide an estimated time for

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70880 Federal Register / Vol. 71, No. 235 / Thursday, December 7, 2006 / Rules and Regulations

a drawbridge opening. Upbound vessels Regulation 61–62.1 ‘‘Definitions and may be made available online at
shall request openings in accordance General Requirements.’’ In the April 13, http://www.regulations.gov, including
with the normal flow procedures as set 2005, submission, Regulation 61–62.1 is any personal information provided,
forth above. The remote drawbridge being amended to be consistent with the unless the comment includes
operator shall keep all approaching new Federal emissions reporting information claimed to be Confidential
vessels informed of the position of the requirements, referred to as the Business Information (CBI) or other
drawbridge span. Consolidated Emissions Reporting Rule information whose disclosure is
(c) Across the Arkansas Waterway, the (CERR), and to streamline the existing restricted by statute. Do not submit
draw of the Van Buren Railroad emissions inventory requirements. SC through www.regulations.gov or e-mail,
Drawbridge, mile 300.8 at Van Buren, DHEC is taking an action that is information that you consider to be CBI
Arkansas, is maintained in the open consistent with the final rule, published or otherwise protected. The
position except as follows: on June 10, 2002 (67 FR 39602). www.regulations.gov is an ‘‘anonymous
(1) When a train approaches the The October 24, 2005 submittal access’’ system, which means EPA will
bridge, amber lights attached to the revises the definition of Volatile Organic not know your identity or contact
bridge begin to flash and an audible Compounds (VOC). The revision adds information unless you provide it in the
signal on the bridge sounds. At the end several compounds to the list of body of your comment. If you send an
of 10 minutes, the amber light continues compounds excluded from the e-mail comment directly to EPA without
to flash; however, the audible signal definition of VOC on the basis that they going through www.regulations.gov,
stops and the draw lowers and locks if make a negligible contribution to ozone your e-mail address will be
the photoelectric boat detection system formation, and similarly removes automatically captured and included as
detects no obstruction under the span. several compounds from the definition part of the comment that is placed in the
If there is an obstruction, the draw of VOC. public docket and made available on the
opens to its full height until the This action is being taken pursuant to Internet. If you submit an electronic
obstruction is cleared. section 110 of the Clean Air Act (CAA). comment, EPA recommends that you
(2) After the train clears the bridge, DATES: This direct final rule is effective include your name and other contact
the draw opens to its full height, the February 5, 2007 without further notice, information in the body of your
amber flashing light stops, and the mid unless EPA receives adverse comment comment and with any disk or CD–ROM
channel lights change from red to green, by January 8, 2007. If adverse comment you submit. If EPA cannot read your
indicating the navigation channel is is received, EPA will publish a timely comment due to technical difficulties
open for the passage of vessels. withdrawal of the direct final rule in the and cannot contact you for clarification,
Federal Register and inform the public EPA may not be able to consider your
§ 117.139 [Amended] comment. Electronic files should avoid
that the rule will not take effect.
■ 3. In § 117.139, remove paragraph (a); ADDRESSES: Submit your comments, the use of special characters, any form
and redesignate paragraphs (b) and (c) identified by Docket ID No. ‘‘EPA–R04– of encryption, and be free of any defects
as paragraphs (a) and (b), respectively. OAR–2005–SC–0003, EPA–R04–OAR– or viruses. For additional information
Dated: November 6, 2006. 2005–SC–0005’’ by one of the following about public docket visit the EPA
Ronald W. Branch, methods: Docket Center at http://www.epa.gov/
1. http://www.regulations.gov: Follow epahome/dockets.htm.
Captain, U.S. Coast Guard Commander, 8th
Coast Guard Dist, Acting. the online instructions for submitting Docket: All documents in the
comments. electronic docket are listed in the
[FR Doc. E6–20706 Filed 12–6–06; 8:45 am]
2. E-mail: ward.nacosta@epa.gov. www.regulations.gov index. Although
3. Fax: 404–562–9019. listed in the index, some information is
4. Mail: ‘‘EPA–R04–OAR–2005–SC– not publicly available, i.e., CBI or other
0003, EPA–R04–OAR–2005–SC–0005,’’ information whose disclosure is
ENVIRONMENTAL PROTECTION restricted by statute. Certain other
Regulatory Development Section, Air
AGENCY material, such as copyrighted material,
Planning Branch, Air, Pesticides and
Toxics Management Division, U.S. is not placed on the Internet and will be
40 CFR Part 52 publicly available only in hard copy
Environmental Protection Agency,
[EPA–R04–OAR–2005–SC–0003; EPA–R04– Region Forsyth Street, SW., Atlanta, form. Publicly available docket
OAR–2005–SC–0005–200620b; FRL–8252– Georgia 30303–8960. materials are available either
9] 5. Hand Delivery or Courier: Nacosta electronically in www.regulations.gov or
Ward, Regulatory Development Section, in hard copy at the Regulatory
Approval and Promulgation of Development Section, Air Planning
Air Planning Branch, Air, Pesticides and
Implementation Plans; South Carolina: Branch, Air, Pesticides and Toxics
Toxics Management Division floor, U.S.
Revisions to State Implementation Management Division, U.S.
Environmental Protection Agency,
Plan Environmental Protection Agency,
Region Forsyth Street, SW., Atlanta,
AGENCY: Environmental Protection Georgia 30303–8960. Such deliveries are Region Forsyth Street, SW., Atlanta,
Agency (EPA). only accepted during the Regional Georgia 30303–8960. EPA requests that
Office’s normal hours of operation. The if at all possible, you contact the person
ACTION: Direct final rule.
Regional Office’s official hours of listed in the FOR FURTHER INFORMATION
SUMMARY: EPA is approving several business are Monday through Friday, CONTACT section to schedule your
revisions to the South Carolina State 8:30 to 4:30 excluding federal holidays. inspection. The Regional Office’s
Implementation Plan (SIP), submitted Instructions: Direct your comments to official hours of business are 8:30 to
by the South Carolina Department of EPA Docket ID No. ‘‘R04–OAR–2005– 4:30, excluding federal holidays.
Health and Environmental Control (SC SC–0005–SC–0003, EPA–R04–OAR– FOR FURTHER INFORMATION CONTACT:
DHEC) on April 13, 2005, and October 2005–SC–005.’’ EPA’s policy is that all Nacosta Ward, Regulatory Development
24, 2005. Both revisions include comments received will be included in Section, Air Planning Branch, Air,
modifications to South Carolina’s the public docket without change and Pesticides and Toxics Management

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