17782 Federal Register / Vol. 76, No. 62 / Thursday, March 31, 2011 / Rules and Regulations 

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. * * * 

■ Par. 2. Section 1.1502–13 is amended 

by revising paragraphs (c)(6)(ii)(C)(2) 

and (c)(6)(ii)(D)(1) to read as follows: 

§ 1.1502–13 Intercompany transactions. 

* * * * * 

(c) * * * 

(6) * * * 

(ii) * * * 

(C) * * * 

(2) Effect on earnings and profits and 

investment adjustments. Any amount 

excluded from gross income under 

paragraph (c)(6)(ii)(C)(1) of this section 

shall not be taken into account as 

earnings and profits of any member and 

shall not be treated as tax-exempt 

income under § 1.1502–32(b)(2)(ii). 

(D) Other amounts. (1) The 

Commissioner may determine that 

treating S’s intercompany item as 

excluded from gross income is 

consistent with the purposes of this 

section and other applicable provisions 

of the Internal Revenue Code, 

regulations, and published guidance, if 

the following conditions are met, 

depending on whether the 

intercompany item is an item of income 

or an item of gain: 

* * * * * 

■ Par. 3. Section 1.1502–13T is 

amended by revising paragraph 

(f)(5)(ii)(F)(2) to read as follows: 

§ 1.1502–13T Intercompany transactions 

(temporary). 

* * * * * 

(f) * * * 

(5) * * * 

(ii) * * * 

(F) * * * 

(2) Prior periods. For transactions in 

which old T’s liquidation into B occurs 

before October 25, 2007, see § 1.1502– 

13(f)(5)(ii)(B)(1) and (f)(5)(ii)(B)(2) in 

effect prior to October 25, 2007, as 

contained in 26 CFR part 1, revised 

April 1, 2009. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. 2011–7506 Filed 3–30–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 53 

[USCG–2009–0239] 

RIN 1625–AB33 

Protection for Whistleblowers in the 

Coast Guard 

AGENCY: Coast Guard, DHS. 

ACTION: Direct final rule; confirmation of 

effective date. 

SUMMARY: On December 21, 2010, the 

Coast Guard published a direct final 

rule that notified the public of the Coast 

Guard’s intent to amend its ‘‘Coast 

Guard Whistleblower Protection’’ 

regulations to conform to statutory 

protections for all members of the 

Armed Forces. We have not received an 

adverse comment, or notice of intent to 

submit an adverse comment, on this 

rule. Therefore, the rule will go into 

effect as scheduled. 

DATES: The effective date of the direct 

final rule published December 21, 2010, 

(75 FR 79956), is confirmed as April 20, 

2011. 

ADDRESSES: The docket for this 

rulemaking, USCG–2009–0239, is 

available for inspection or copying at 

the Docket Management Facility (M–30), 

U.S. Department of Transportation, 

West Building Ground Floor, Room 

W12–140, 1200 New Jersey Avenue, SE., 

Washington, DC 20590, between 9 a.m. 

and 5 p.m., Monday through Friday, 

except Federal holidays. You may also 

find this docket on the Internet by going 

to http://www.regulations.gov, typing 

USCG–2009–0239 in the ‘‘Keyword’’ 

box, and then clicking ‘‘Search.’’ 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this notice, 

e-mail or call Commander Michael 

Cavallaro, U.S. Coast Guard Office of 

General Law, telephone 202–372–3777, 

e-mail Michael.S.Cavallaro@uscg.mil. If 

you have questions on viewing or 

submitting material to the docket, call 

Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: On 

December 21, 2010, we published a 

direct final rule entitled ‘‘Protection for 

Whistleblowers in the Coast Guard’’ in 

the Federal Register. (75 FR 79956). 

That rule broadens the whistleblower 

protection already afforded uniformed 

members of the Coast Guard by 

conforming Coast Guard regulations to 

statutory changes made to broaden 

whistleblower protections for all 

members of the Armed Forces. 

We published the rule as a direct final 

rule under 33 CFR 1.05–55 because we 

considered this rule to be 

noncontroversial and did not expect an 

adverse comment regarding this 

rulemaking. In the direct final rule we 

notified the public of our intent to make 

the rule effective on April 20, 2011, 

unless adverse comment or notice of 

intent to submit an adverse comment 

was received on or before February 22, 

2011. We have not received any 

comments, or notice of intent to submit 

an adverse comment, on this 

rulemaking. Therefore the rule will go 

into effect as scheduled, on April 20, 

2011. 

Dated: March 25, 2011. 

F.J. Kenney, 

Rear Admiral, U.S. Coast Guard, Judge 

Advocate General. 

[FR Doc. 2011–7642 Filed 3–30–11; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2010–0864] 

RIN 1625–AA87 

Security Zone: Passenger Vessels, 

Sector Southeastern New England 

Captain of the Port Zone 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule; change of 

effective period. 

SUMMARY: The Coast Guard is extending 

the effective period for temporary fixed 

and moving security zones around 

certain passenger vessels in the Sector 

Southeastern New England Captain of 

the Port Zone through October 1, 2011. 

Temporary section 33 CFR 165.T01– 

0864, which established these 

temporary security zones, was set to 

expire on April 1, 2011. Extending the 

effective period for these security zones 

provides continued and uninterrupted 

protection of passengers, vessels, and 

the public from destruction, loss, or 

injury from sabotage, subversive acts, or 

other malicious acts of a similar nature. 

DATES: Section 165.T01–0864 

temporarily added at 75 FR 63717, 

October 18, 2010, effective from October 

18, 2010, until April 1, 2011, will 

continue in effect through October 1, 

2011. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 


jdjones on DSK8KYBLC1PROD with RULES_2
Federal Register / Vol. 76, No. 62 / Thursday, March 31, 2011 / Rules and Regulations 17783 

docket are part of docket USCG–2010– 

0864 and are available online by going 

to http://www.regulations.gov, inserting 

USCG–2010–0864 in the ’’Keyword’’ 

box, and then clicking ‘‘Search.’’ They 

are also available for inspection or 

copying at the Docket Management 

Facility (M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 

Avenue, SE., Washington, DC 20590, 

between 9 a.m. and 5 p.m., Monday 

through Friday, except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions about this notice, 

call or e-mail Mr. Edward G. LeBlanc at 

Sector Southeastern New England; 

telephone (401) 435–2351, e-mail 

Edward.G.LeBlanc@uscg.mil. If you 

have questions on viewing the docket, 

call Renee V. Wright, Program Manager, 

Docket Operations, telephone 202–366– 

9826. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

The Coast Guard is issuing this 

temporary final rule without prior 

notice and opportunity to comment 

pursuant to authority under section 4(a) 

of the Administrative Procedure Act 

(APA) (5 U.S.C. 553(b)). This provision 

authorizes an agency to issue a rule 

without prior notice and opportunity to 

comment when the agency for good 

cause finds that those procedures are 

‘‘impracticable, unnecessary, or contrary 

to the public interest.’’ Under 5 U.S.C. 

553(b)(B), the Coast Guard finds that 

good cause exists for not publishing a 

notice of proposed rulemaking (NPRM). 

This rule extends the existing temporary 

security zones that are a necessary and 

key component of the Coast Guard’s 

maritime security mission in 

Southeastern New England, and a 

separate permanent rulemaking is being 

pursued under docket USCG–2010– 

0803, where the public will be afforded 

ample opportunity to comment. 

Providing a public notice and comment 

period for this temporary final rule is 

contrary to national security concerns 

and the public interest. 

For the same reasons, under 5 U.S.C. 

553(d)(3), the Coast Guard finds that 

good cause exists for making this rule 

effective less than 30 days after 

publication in the Federal Register. 

Basis and Purpose 

The security zones in place pursuant 

to the Temporary Final Rule at docket 

USCG–2010–0864 (75 FR 63714, 

October 18, 2010) were established to 

protect certain passenger vessels in the 

Southeastern New England Captain of 

the Port Zone from destruction, loss, or 

injury from sabotage, subversive acts, or 

other malicious acts of a similar nature. 

The authority for these security zones is 

set to expire on April 1, 2011. The Coast 

Guard is in the process of completing a 

separate rulemaking to create permanent 

security zones in these locations under 

docket USCG–2010–0803. The 

temporary security zones created by this 

rule ensures that there is no gap in 

authority relative to the Coast Guard’s 

maritime security mission to protect 

passenger vessels from destruction, loss, 

or injury from sabotage, subversive acts, 

or other malicious acts of a similar 

nature while the rulemaking process is 

ongoing. 

Discussion of Rule 

The Coast Guard is extending the 

effective date of security zones within a 

maximum 100-yard radius around 

passenger vessels that are moored, or in 

the process of mooring, at any berth or 

at anchor within the Sector 

Southeastern New England Captain of 

The Port Zone. This rule will also 

continue fixed moving security zones 

that will be in effect in waters up to 200 

yards around escorted passenger vessels 

while underway in the navigable waters 

within the Sector Southeastern New 

England Captain of The Port Zone. 

Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders relating to rulemaking. 

Below we summarize our analyses 

based on 13 of these statutes or 

executive orders. 

Regulatory Planning and Review 

This rule is not a ‘‘significant 

regulatory action’’ under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, and does not 

require an assessment of potential costs 

and benefits under section 6(a)(3) of that 

Order. The Office of Management and 

Budget has not reviewed it under that 

Order. 

The Coast Guard expects the 

economic impact of this rule to be so 

minimal that a full regulatory evaluation 

under the regulatory policies and 

procedures of DHS is unnecessary. The 

effect of this rule will not be significant. 

Temporary moving security zones will 

only be in effect while escorted 

passenger vessels are underway, and the 

zone will not restrict any waterway for 

a long period of time. The vast majority 

of passenger vessel transits in the waters 

of Sector Southeastern New England 

Captain of the Port Zone are less than 

two hours. Temporary fixed security 

zones around passenger vessels that are 

moored, or in the process of mooring, at 

any berth or at anchor are anticipated to 

have minimal impact on vessel traffic 

because such vessels anchored or 

moored in designated anchorages or at 

waterfront facilities are away from 

navigation channels used by mariners. 

Additionally, vessels may be permitted 

to enter these security zones with 

expressed permission of the Captain of 

the Port, minimizing any adverse 

impact. It has been determined that the 

necessary security enhancements 

provided by this rule greatly outweigh 

any potential negative impacts. 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this rule would have a 

significant economic impact on a 

substantial number of small entities. 

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 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. 

This rule may affect the following 

entities, some of which may be small 

entities: The owners and operators of 

vessels intending to transit the waters of 

Sector Southeastern New England 

Captain of the Port Zone while the 

security zones are enforced. These 

security zones will not have a 

significant impact on a substantial 

number of small entities for the 

following reasons: The moving security 

zones will only be enforced when an 

escorted passenger vessel is underway, 

and such transits in the Sector 

Southeastern New England Captain of 

the Port Zone are typically less than two 

hours in duration; the fixed security 

zones around passenger vessels moored, 

or in the process of mooring, at a berth 

or at anchorage, allow for vessel traffic 

to transit the navigable waters outside 

the zone. Additionally, vessels may be 

permitted to enter these security zones 

with the express prior permission of the 

Captain of the Port, minimizing any 

adverse impact. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

we offer to assist small entities in 

understanding the rule so that they 

could better evaluate its effects on them 

and participate in the rulemaking 

process. If you think your small 

business or organization would be 


jdjones on DSK8KYBLC1PROD with RULES_2
17784 Federal Register / Vol. 76, No. 62 / Thursday, March 31, 2011 / Rules and Regulations 

affected by this rule and you have any 

questions concerning its provisions or 

options for compliance, please call Mr. 

Edward G. Leblanc at (401) 435–2351. 

Small businesses may send comments 

on the actions of Federal employees 

who enforce, or otherwise determine 

compliance with, Federal regulations to 

the Small Business and Agriculture 

Regulatory Enforcement Ombudsman 

and the Regional Small Business 

Regulatory Fairness Boards. The 

Ombudsman evaluates these actions 

annually and rates each agency’s 

responsiveness to small business. If you 

wish to comment on actions by 

employees of the Coast Guard, call 

1–888–REG–FAIR (1–888–734–3247). 

The Coast Guard will not retaliate 

against small entities that question or 

complain about this rule or any policy 

or action of the Coast Guard. 

Collection of Information 

This rule calls for no new collection 

of information under the Paperwork 

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

3520). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this rule under that Order and have 

determined that it does not have 

implications for federalism. 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or Tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 (adjusted for inflation) or 

more in any one year. Though this rule 

will not result in such expenditure, we 

do discuss the effects of this rule 

elsewhere in this preamble. 

Taking of Private Property 

This rule will not cause a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference With Constitutionally 

Protected Property Rights. 

Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

does not create an environmental risk to 

health or risk to safety that may 

disproportionately affect children. 

Indian Tribal Governments 

This rule does not have Tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it does not have a substantial 

direct effect on one or more Indian 

Tribes, on the relationship between the 

Federal Government and Indian Tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian Tribes. 

Energy Effects 

We have analyzed this rule under 

Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

energy action’’ under that order because 

it is not a ‘‘significant regulatory action’’ 

under Executive Order 12866 and is not 

likely to have a significant adverse effect 

on the supply, distribution, or use of 

energy. The Administrator of the Office 

of Information and Regulatory Affairs 

has not designated it as a significant 

energy action. Therefore, it does not 

require a Statement of Energy Effects 

under Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. This rule does not use 

technical standards. Therefore, we did 

not consider the use of voluntary 

consensus standards. 

Environment 

We have analyzed this rule under and 

Department of Homeland Security 

Management Directive 023–01 and 

Commandant Instruction M16475.lD, 

which guide the Coast Guard in 

complying with the National 

Environmental Policy Act of 1969 

(NEPA)(42 U.S.C. 4321–4370f), and 

have concluded this action is one of a 

category of actions which do not 

individually or cumulatively have a 

significant effect on the human 

environment. This rule is categorically 

excluded, under figure 2–1, paragraph 

(34)(g) of the Instruction. This rule fits 

the category selected from paragraph 

(34)(g), as it establishes a temporary 

security zone for a limited period of 

time. A final ‘‘Environmental Analysis 

Check List’’ and a final ‘‘Categorical 

Exclusion Determination’’ will be 

available in the docket where indicated 

under ADDRESSES. 

List of Subjects in 33 CFR Part 165 

Harbors, Marine safety, Navigation 

(water), Reports and recordkeeping 

requirements, Security measures, and 

Waterways. 

For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 165 as follows: 

PART 165—REGULATED NAVIGATION 

AREAS AND LIMITED ACCESS AREAS 

■ 1. The authority citation for part 165 

continues to read as follows: 

Authority: 33 U.S.C. 1226, 1231; 46 U.S.C. 

Chapter 701, 3306, 3703; 50 U.S.C. 191, 195; 

33 CFR 1.05–1, 6.04–1, 6.04–6, and 160.5; 

Pub. L. 107–295, 116 Stat. 2064; Department 

of Homeland Security Delegation No. 0170.1. 

■ 2. Section 165.T01–0864 temporarily 

added at 75 FR 63717, October 18, 2010, 

effective from October 18, 2010, until 

April 1, 2011, will continue in effect 

through October 1, 2011. 

Dated: March 23, 2011. 

V.B. Gifford, Jr., 

Captain, U.S. Coast Guard, Captain of the 

Port, Southeastern New England. 

[FR Doc. 2011–7640 Filed 3–30–11; 8:45 am] 

BILLING CODE 9110–04–P 

POSTAL SERVICE 

39 CFR Part 111 

Forwarding and Return Service for 

Parcel Select Mailpieces 

AGENCY: Postal ServiceTM. 

ACTION: Final rule. 

SUMMARY: The Postal Service is revising 

the Mailing Standards of the United 


jdjones on DSK8KYBLC1PROD with RULES_2