Federal Register / Vol. 72, No. 15 / Wednesday, January 24, 2007 / Rules and Regulations 3057 

regulatory description of each SIAP is 

contained in the appropriate FAA Form 

8260, as modified by the the National 

Flight Data Center (FDC)/Permanent 

Notice to Airmen (P–NOTAM), which is 

incorporated by reference in the 

amendment under 5 U.S.C. 552(a), 

1 CFR part 51, and § 97.20 of the Code 

of Federal Regulations. Materials 

incorporated by reference are available 

for examination or purchase as stated 

above. 

The large number of SIAPs, their 

complex nature, and the need for a 

special format make their verbatim 

publication in the Federal Register 

expensive and impractical. Further, 

airmen do not use the regulatory text of 

the SIAPs, but refer to their graphic 

depiction on charts printed by 

publishers of aeronautical materials. 

Thus, the advantages of incorporation 

by reference are realized and 

publication of the complete description 

of each SIAP contained in FAA form 

documents is unnecessary. The 

provisions of this amendment state the 

affected CFR sections, with the types 

and effective dates of the SIAPs. This 

amendment also identifies the airport, 

its location, the procedure identification 

and the amendment number. 

The Rule 

This amendment to 14 CFR part 97 is 

effective upon publication of each 

separate SIAP as amended in the 

transmittal. For safety and timeliness of 

change considerations, this amendment 

incorporates only specific changes 

contained for each SIAP as modified by 

FDC/P–NOTAMs. 

The SIAPs, as modified by FDC 

P–NOTAM, and contained in this 

amendment are based on the criteria 

contained in the U.S. Standard for 

Terminal Instrument Procedures 

(TERPS). In developing these chart 

changes to SIAPs, the TERPS criteria 

were applied to only these specific 

conditions existing at the affected 

airports. All SIAP amendments in this 

rule have been previously issued by the 

FAA in an FDC NOTAM as an 

emergency action of immediate flight 

safety relating directly to published 

aeronautical charts. The circumstances 

which created the need for all these 

SIAP amendments requires making 

them effective in less than 30 days. 

Further, the SIAPs contained in this 

amendment are based on the criteria 

contained in TERPS. Because of the 

close and immediate relationship 

between these SIAPs and safety in air 

commerce, I find that notice and public 

procedure before adopting these SIAPs 

are impracticable and contrary to the 

public interest and, where applicable, 

that good cause exists for making these 

SIAPs effective in less than 30 days. 

Conclusion 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. It, therefore—(1) Is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. For the same 

reason, the FAA certifies that this 

amendment will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

List of Subjects in 14 CFR Part 97 

Air Traffic Control, Airports, 

Incorporation by reference, and 

Navigation (Air). 

Issued in Washington, DC on January 12, 

2007. 

James J. Ballough, 

Director, Flight Standards Service. 

Adoption of the Amendment 

■ Accordingly, pursuant to the authority 

delegated to me, Title 14, Code of 

Federal Regulations, Part 97, 14 CFR 

part 97, is amended by amending 

Standard Instrument Approach 

Procedures, effective at 0901 UTC on 

the dates specified, as follows: 

PART 97—STANDARD INSTRUMENT 

APPROACH PROCEDURES 

■ 1. The authority citation for part 97 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40106, 

40113, 40114, 40120, 44502, 44514, 44701, 

44719, 44721–44722. 

■ 2. Part 97 is amended to read as 

follows: 

By amending: § 97.23 VOR, VOR/ 

DME, VOR or TACAN, and VOR/DME 

or TACAN; § 97.25 LOC, LOC/DME, 

LDA, LDA/DME, LDA w/GS, SDF, SDF/ 

DME; § 97.27 NDB, NDB/DME; § 97.29 

ILS, MLS, TLS, GLS, WAAS PA, MLS/ 

RNAV; § 97.31 RADAR SIAPs; § 97.33 

RNAV SIAPs; § 97.35 COPTER SIAPs, 

§ 97.37 Takeoff Minima and Obstacle 

Departure Procedures. Identified as 

follows: 

* * * Effective Upon Publication 

FDC date State City Airport FDC No. Subject 

12/29/06 ...... GA Atlanta ............................. Newnan Coweta County ...................... 6/9357 Take-Off Minimums and (Obstacle) Departure Procedure, 

Amdt 3. 

01/10/07 ...... AK Pilot Point ........................ Pilot Point ............................................. 7/0592 RNAV (GPS) Rwy 7, Orig. 

01/10/07 ...... AK Pilot Point ........................ Pilot Point ............................................. 7/0593 RNAV (GPS) Rwy 25, Orig. 

[FR Doc. E7–838 Filed 1–23–07; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9303] 

RIN 1545–BF84 

Corporate Reorganizations; 

Distributions Under Sections 

368(a)(1)(D) and 354(b)(1)(B) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations; correction notice. 

SUMMARY: This document contains 

corrections to temporary regulations 

that was published in the Federal 

Register on Tuesday, December 19, 2006 

(71 FR 75879) regarding the 

qualification of certain transactions as 

reorganizations described in section 

368(a)(1)(D). 

DATES: These corrections are effective 

December 19, 2006. 


rmajette on PROD1PC67 with RULES
3058 Federal Register / Vol. 72, No. 15 / Wednesday, January 24, 2007 / Rules and Regulations 

FOR FURTHER INFORMATION CONTACT: 

Bruce A. Decker at (202) 622–7550 (not 

a toll-free number). 

SUPPLEMENTARY INFORMATION:

Background 

The temporary regulations (TD 9303) 

that is the subject of these corrections 

are under sections 368 and 354 of the 

Internal Revenue Code. 

Need for Correction 

As published, the temporary 

regulations (TD 9303) contains errors 

that may prove to be misleading and are 

in need of correction. 

Correction of Publication 

Accordingly, the temporary 

regulations (TD 9303) that was the 

subject of FR Doc. E6–21565, is 

corrected as follows: 

1. On page 75879, column 1, in the 

preamble, under the caption 

‘‘SUMMARY:’’, line 9, the language 

‘‘securities of the acquiring corporation 

is’’ is corrected to read ‘‘securities of the 

acquiring corporation are.’’

2. On page 75880, column 1, in the 

preamble, under the paragraph heading 

‘‘Background’’, first full paragraph of the 

column, line 5, the language ‘‘its 

operating assets to Y for $34x dollars,’’

is corrected to read ‘‘its operating assets 

to Y for $34x,.’’

3. On page 75880, column 1, in the 

preamble, under the paragraph heading 

‘‘Background’’, second full paragraph of 

the column, line 7, the language 

‘‘requirements of section 354 and 356, is 

corrected to read ‘‘requirements of 

sections 354 and 356,.’’

4. On page 75881, column 1, in the 

preamble, under the paragraph heading 

‘‘Special Analyses’’, line 7 from the 

bottom of the paragraph, the language 

‘‘published elsewhere in this Federal’’

is corrected to read ‘‘published 

elsewhere in this issue of the Federal.’’

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

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 * * * 

§ 1.368–2T [Corrected] 

■ Par. 2. Section 1.368–2T is amended 

by revising paragraph (l)(1) to read as 

follows: 

§ 1.368–2T Definition of terms (temporary). 

* * * * * 

(l) * * * 

(1) General rule. In order to qualify as 

a reorganization under section 

368(a)(1)(D), a corporation (transferor 

corporation) must transfer all or part of 

its assets to another corporation 

(transferee corporation) and 

immediately after the transfer the 

transferor corporation, or one or more of 

its shareholders (including persons who 

were shareholders immediately before 

the transfer), or any combination 

thereof, must be in control of the 

transferee corporation; but only if, in 

pursuance of the plan, stock or 

securities of the transferee corporation 

are distributed in a transaction which 

qualifies under section 354, 355, or 356. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Office of Associate 

Chief Counsel (Procedure and 

Administration). 

[FR Doc. E7–861 Filed 1–23–07; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[CGD08–07–001] 

Drawbridge Operating Regulations; 

Berwick Bay (Atchafalaya River), 

Morgan City, LA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, Eighth 

Coast Guard District, has issued a 

temporary deviation from the regulation 

governing the operation of the BNSF 

Railway Company Vertical Lift Span 

Bridge across Berwick Bay, mile 0.4 

(Atchafalaya River, mile 17.5), at 

Morgan City, St. Mary Parish, Louisiana. 

This deviation provides for the bridge to 

remain closed to navigation for 12 

consecutive hours to conduct scheduled 

maintenance to the drawbridge. 

DATES: This deviation is effective from 

8 a.m. until 8 p.m. on Wednesday, 

February 7, 2007. 

ADDRESSES: Materials referred to in this 

document are available for inspection or 

copying at the office of the Eighth Coast 

Guard District, Bridge Administration 

Branch, Hale Boggs Federal Building, 

Room 1313, 500 Poydras Street, New 

Orleans, Louisiana 70130–3310 between 

7 a.m. and 3 p.m., Monday through 

Friday, except Federal holidays. The 

telephone number is (504) 671–2128. 

The Bridge Administration Branch 

maintains the public docket for this 

temporary deviation. 

FOR FURTHER INFORMATION CONTACT: 

David Frank, Bridge Administration 

Branch, telephone (504) 671–2128. 

SUPPLEMENTARY INFORMATION: The BNSF 

Railway Company has requested a 

temporary deviation in order to replace 

the railroad signal circuits of the BNSF 

Railway Railroad Vertical Lift Span 

Bridge across Berwick Bay, mile 0.4 

(Atchafalaya River, mile 17.5) at Morgan 

City, St. Mary Parish, Louisiana. 

Replacement of the signal circuits is 

necessary to turn the lining of signals 

across the bridge into a fully automatic 

operation so that the bridge will be in 

full compliance with requirements of 

the Federal Railroad Administration. 

This temporary deviation will allow the 

bridge to remain in the closed-tonavigation position from 8 a.m. until 8 

p.m. on Wednesday, February 7, 2007. 

The proposed work was previously 

scheduled for Wednesday, December 13, 

2006, but had to be postponed due to 

parts being unavailable. The required 

parts have been received and BNSF is 

now ready to accomplish the repairs. 

There may be times, during the closure 

period, when the draw will not be able 

to open for emergencies. 

The bridge provides 4 feet of vertical 

clearance in the closed-to-navigation 

position. Thus, most vessels will not be 

able to transit through the bridge site 

when the bridge is closed. Navigation 

on the waterway consists of tugs with 

tows, fishing vessels and recreational 

craft including sailboats and 

powerboats. Due to prior experience, as 

well as coordination with waterway 

users, it has been determined that this 

closure will not have a significant effect 

on these vessels. 

In accordance with 33 CFR 117.35(e), 

the drawbridge must return to its regular 

operating schedule immediately at the 

end of the designated time period. This 

deviation from the operating regulations 

is authorized under 33 CFR 117.35. 

Dated: January 16, 2007. 

Marcus Redford, 

Bridge Administrator. 

[FR Doc. E7–994 Filed 1–23–07; 8:45 am] 

BILLING CODE 4910–15–P 


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