Federal Register / Vol. 76, No. 67 / Thursday, April 7, 2011 / Rules and Regulations 19275 

employing the method. The taxpayer 

need not file any separate statement. 

(6) Effective/applicability date. This 

paragraph (h) shall apply to taxable 

years beginning after December 31, 

2006, and ending on or after December 

21, 2007. However, taxpayers may 

choose to apply 26 CFR 1.904(f)–12T(h) 

as it appeared in the Code of Federal 

Regulations as of April 1, 2010, in lieu 

of this paragraph (h) to taxable years 

beginning after December 31, 2006 and 

ending on or after December 21, 2007, 

but ending before April 7, 2011 

provided that appropriate adjustments 

are made to eliminate duplicate benefits 

arising from application of 26 CFR 

1.904(f)–12T(h) to taxable years that are 

not open for assessment. In addition, if 

a taxpayer that is a financial services 

entity (as defined in § 1.904–4(e)(3)) 

chooses to apply 26 CFR 1.904(f)–12T(h) 

to taxable years ending before April 7, 

2011, then as of the beginning of the 

taxpayer’s first taxable year ending on or 

after April 7, 2011 any remaining 

balance in a passive category loss 

account that is attributable to a loss 

account in a pre-2007 separate category 

for high withholding tax interest shall 

be allocated to the general category or 

eliminated pursuant to § 1.904(f)– 

12(h)(4), and any remaining balance in 

a separate limitation loss account with 

respect to passive category income that 

is attributable to a loss account with 

respect to a pre-2007 separate category 

for high withholding tax interest will be 

recaptured in such year and subsequent 

taxable years as general category income 

or eliminated pursuant to § 1.904(f)– 

12(h)(4). 

§ 1.904(f)–12T [Removed]. 

■ Par. 13. Section 1.904(f)–12T is 

removed. 

Approved: March 29, 2011. 

Steven T. Miller, 

Deputy Commissioner for Services and 

Enforcement. 

Michael Mundaca, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2011–8229 Filed 4–6–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

46 CFR Parts 115, 170, 176, and 178 

[USCG–2007–0030] 

RIN 1625–AB20 

Passenger Weight and Inspected 

Vessel Stability Requirements 

AGENCY: Coast Guard, DHS. 

ACTION: Rule; information collection 

approval. 

SUMMARY: On December 14, 2010, the 

Coast Guard amended its regulations 

governing the maximum weight and 

number of passengers that may safely be 

permitted on board a vessel and other 

stability regulations, including 

increasing the Assumed Average Weight 

per Person (AAWPP) to 185 lb. The 

amendment triggered new information 

collection requirements affecting 

documentation needed from certain 

inspected vessels as part of the Coast 

Guard commercial vessel safety 

program. This document announces that 

the Office of Management and Budget 

(OMB) approved changes to the 

collections of information with control 

numbers 1625–0057 and 1625–0064, 

which will now be enforced. 

DATES: Changes to the collection of 

information requirements with OMB 

control numbers 1625–0057 and 1625– 

0064 will be enforced under 46 CFR 

parts 115, 170, 176, and 178 beginning 

April 7, 2011. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions about this 

document, contact Mr. William Peters at 

202–372–1371 or 

William.S.Peters@uscg.mil. If you have 

questions about viewing the docket 

(USCG–2007–0030), call Ms. Renee V. 

Wright, Program Manager, Docket 

Operations, telephone 202–366–9826. 

SUPPLEMENTARY INFORMATION: With the 

exception of revised collection of 

information provisions, the Passenger 

Weight and Inspected Vessel Stability 

Requirements rule became effective on 

March 14, 2011. Under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501– 

3520), an agency may not conduct or 

sponsor a collection of information until 

the collection is approved by OMB. 

Accordingly, the preamble to the final 

rule stated that the Coast Guard would 

not enforce the new collection of 

information requirements in 46 CFR 

parts 115, 170, 176, and 178 until the 

collection of information requests were 

approved by OMB, and also stated that 

the Coast Guard would publish a notice 

in the Federal Register announcing the 

effective date of those requirements after 

OMB approved the collections. 

The Coast Guard submitted the 

information collection requests to OMB 

for approval in accordance with the 

Paperwork Reduction Act of 1995. OMB 

approved the collections of information 

on March 4, 2011, for 1625–0064, and 

on March 14, 2011, for 1625–0057. The 

approval for these collections of 

information expires on March 31, 2014. 

Copies of the OMB notices of action are 

available in our online docket (USCG– 

2007–0030) at http:// 

www.regulations.gov. 

Dated: March 30, 2011. 

F.J. Sturm, 

Acting Director of Commercial Regulations 

and Standards, U.S. Coast Guard. 

[FR Doc. 2011–8119 Filed 4–6–11; 8:45 am] 

BILLING CODE 9110–04–P 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 73 

[MB Docket No. 11–8; RM–11618, DA 11– 

516] 

Television Broadcasting Services; 

Jackson, MS 

AGENCY: Federal Communications 

Commission. 

ACTION: Final rule. 

SUMMARY: The Commission grants a 

petition for rulemaking issued in 

response to a petition for rulemaking 

filed by George S. Flinn, Jr. (‘‘Flinn’’), the 

licensee of WWJX, channel 51, Jackson, 

Mississippi, requesting the substitution 

of channel 23 for channel 51 at Jackson. 

Flinn raises concerns regarding 

potential interference that may occur to 

Long Term Evolution cellular base 

stations operating on adjacent channel 

spectrum and believes substituting 

channel 23 for channel 51 will better 

serve the public interest. 

DATES: This rule is effective May 9, 

2011. 

FOR FURTHER INFORMATION CONTACT: 

Joyce L. Bernstein, 

joyce.bernstein@fcc.gov, Media Bureau, 

(202) 418–1600. 

SUPPLEMENTARY INFORMATION: This is a 

synopsis of the Commission’s Report 

and Order, MB Docket No. 11–8, 

adopted March 16, 2011, and released 

March 21, 2011. The full text of this 

document is available for public 

inspection and copying during normal 

business hours in the FCC’s Reference 

Information Center at Portals II, CY– 


srobinson on DSKHWCL6B1PROD with RULES
19276 Federal Register / Vol. 76, No. 67 / Thursday, April 7, 2011 / Rules and Regulations 

A257, 445 12th Street, SW., 

Washington, DC 20554. This document 

will also be available via ECFS (http:// 

fjallfoss.fcc.gov/ecfs/). This document 

may be purchased from the 

Commission’s duplicating contractor, 

Best Copy and Printing, Inc., 445 12th 

Street, SW., Room CY–B402, 

Washington, DC 20554, telephone 1– 

800–478–3160 or via the company’s 

Web site, http://www.bcipweb.com. To 

request materials in accessible formats 

for people with disabilities (braille, 

large print, electronic files, audio 

format), send an e-mail to 

fcc504@fcc.gov or call the Consumer & 

Governmental Affairs Bureau at 202– 

418–0530 (voice), 202–418–0432 (tty). 

This document does not contain 

information collection requirements 

subject to the Paperwork Reduction Act 

of 1995, Public Law 104–13. In addition, 

therefore, it does not contain any 

information collection burden ‘‘for small 

business concerns with fewer than 25 

employees,’’ pursuant to the Small 

Business Paperwork Relief Act of 2002, 

Public Law 107–198, see 44 U.S.C. 

3506(c)(4). Provisions of the Regulatory 

Flexibility Act of 1980 do not apply to 

this proceeding. 

The Commission will send a copy of 

this Report and Order in a report to be 

sent to Congress and the Government 

Accountability Office pursuant to the 

Congressional review Act, see 5 U.S.C. 

801(a)(1)(A). 

List of Subjects in 47 CFR Part 73 

Television. 

Federal Communications Commission. 

Barbara A. Kreisman, 

Chief, Video Division, Media Bureau. 

Final Rule 

For the reasons discussed in the 

preamble, the Federal Communications 

Commission amends 47 CFR part 73 as 

follows: 

PART 73—RADIO BROADCAST 

SERVICES 

■ 1. The authority citation for part 73 

continues to read as follows: 

Authority: 47 U.S.C. 154, 303, 334, 336, 

and 339. 

§ 73.622 [Amended] 

■ 2. Section 73.622(i), the PostTransition Table of DTV Allotments 

under Mississippi, is amended by 

adding channel 23 and removing 

channel 51 at Jackson. 

[FR Doc. 2011–7792 Filed 4–6–11; 8:45 am] 

BILLING CODE 6712–01–P 

FEDERAL COMMUNICATIONS 

COMMISSION 

47 CFR Part 73 

[MB Docket No. 11–4; RM–11616, DA 11– 

530] 

Television Broadcasting Services; El 

Paso, TX 

AGENCY: Federal Communications 

Commission. 

ACTION: Final rule. 

SUMMARY: The Commission grants a 

petition for rulemaking issued in 

response to a petition for rulemaking 

filed by Comcorp of El Paso License 

Corp. (‘‘Comcorp’’), the licensee of 

KTSM–TV, channel 9, El Paso, Texas, 

requesting the substitution of channel 

16 for channel 9 at El Paso. Comcorp 

states that this channel substitution is 

necessary because KTSM–TV has 

experienced significant technical 

difficulties since the station terminated 

its analog service and transitioned to 

post-transition channel 9 and believes 

channel 16 will allow better broadcast 

service to the public. 

DATES: This rule is effective May 9, 

2011. 

FOR FURTHER INFORMATION CONTACT: 

Adrienne Y. Denysyk, 

adrienne.denysyk@fcc.gov, Media 

Bureau, (202) 418–1600. 

SUPPLEMENTARY INFORMATION: This is a 

synopsis of the Commission’s Report 

and Order, MB Docket No. 11–4, 

adopted March 21, 2011, and released 

March 22, 2011. The full text of this 

document is available for public 

inspection and copying during normal 

business hours in the FCC’s Reference 

Information Center at Portals II, CY– 

A257, 445 12th Street, SW., 

Washington, DC 20554. This document 

will also be available via ECFS (http:// 

fjallfoss.fcc.gov/ecfs/). This document 

may be purchased from the 

Commission’s duplicating contractor, 

Best Copy and Printing, Inc., 445 12th 

Street, SW., Room CY–B402, 

Washington, DC 20554, telephone 1– 

800–478–3160 or via the company’s 

Web site, http://www.bcipweb.com. To 

request materials in accessible formats 

for people with disabilities (braille, 

large print, electronic files, audio 

format), send an e-mail to 

fcc504@fcc.gov or call the Consumer & 

Governmental Affairs Bureau at 202– 

418–0530 (voice), 202–418–0432 (tty). 

This document does not contain 

information collection requirements 

subject to the Paperwork Reduction Act 

of 1995, Public Law 104–13. In addition, 

therefore, it does not contain any 

information collection burden ‘‘for small 

business concerns with fewer than 25 

employees,’’ pursuant to the Small 

Business Paperwork Relief Act of 2002, 

Public Law 107–198, see 44 U.S.C. 

3506(c)(4). Provisions of the Regulatory 

Flexibility Act of 1980 do not apply to 

this proceeding. 

The Commission will send a copy of 

this Report and Order in a report to be 

sent to Congress and the Government 

Accountability Office pursuant to the 

Congressional review Act, see 5 U.S.C. 

801(a)(1)(A). 

List of Subjects in 47 CFR Part 73 

Television. 

Federal Communications Commission. 

Barbara A. Kreisman, 

Chief, Video Division, Media Bureau. 

Final Rule 

For the reasons discussed in the 

preamble, the Federal Communications 

Commission amends 47 CFR part 73 as 

follows: 

PART 73—RADIO BROADCAST 

SERVICES 

■ 1. The authority citation for part 73 

continues to read as follows: 

Authority: 47 U.S.C. 154, 303, 334, 336, 

and 339. 

§ 73.622 [Amended] 

■ 2. Section 73.622(i), the PostTransition Table of DTV Allotments 

under Texas, is amended by adding 

channel 16 and removing channel 9 at 

El Paso. 

[FR Doc. 2011–7795 Filed 4–6–11; 8:45 am] 

BILLING CODE 6712–01–P 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

50 CFR Part 648 

[Docket No. 101029427–0609–02] 

RIN 0648–XA338 

Fisheries of the Northeastern United 

States; Summer Flounder Fishery; 

Quota Transfer 

AGENCY: National Marine Fisheries 

Service (NMFS), National Oceanic and 

Atmospheric Administration (NOAA), 

Commerce. 

ACTION: Temporary rule; quota transfer. 

SUMMARY: NMFS announces that the 

State of North Carolina is transferring a 

portion of its 2011 commercial summer 

flounder quota to the Commonwealth of 


srobinson on DSKHWCL6B1PROD with RULES