36428 Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 

§ 1.6050L–1. Information return by donees 

relating to certain dispositions of donated 

property. 

(a) * * * 

(2) * * * 

(i) In general. Paragraph (a)(1) of this 

section shall not apply with respect to 

an item of charitable deduction property 

disposed of by sale if the Form 8283 

appraisal summary (as described in 

§ 1.170A–13(c)(4) for contributions 

made on or before July 30, 2018 and 

§ 1.170A–16(d)(3) for contributions 

made after July 30, 2018), or a successor 

form, signed by the donee with respect 

to the item contains, at the time of the 

donee’s signature, a statement signed by 

the donor that the appraised value of the 

item does not exceed $500. In the case 

of a Form 8283 appraisal summary that 

describes more than one item, this 

exception shall apply only with respect 

to an item clearly identified as having 

an appraised value of $500 or 

less. * * * 

* * * * * 

(c) * * * 

(4) * * * 

(i) Shall provide its name, address, 

and employer identification number and 

a copy of the Form 8283 appraisal 

summary (as described in § 1.170A– 

13(c)(4) for contributions made on or 

before July 30, 2018 and § 1.170A– 

16(d)(3) for contributions made after 

July 30, 2018) relating to the transferred 

property to the successor donee on or 

before the 15th day after the latest of— 

* * * * * 

(d) * * * 

(2) Retention of Form 8283 appraisal 

summary. Every donee shall retain the 

Form 8283 appraisal summary (as 

described in § 1.170A–13(c)(4) for 

contributions made on or before July 30, 

2018 and § 1.170A–16(d)(3) for 

contributions made after July 30, 2018) 

in the donee’s records for so long as it 

may be relevant in the administration of 

any internal revenue law. 

* * * * * 

(e) Charitable deduction property. For 

purposes of this section, the term 

charitable deduction property means 

any property (other than money and 

publicly traded securities to which 

§ 1.170A–13(c)(7)(xi)(B) does not apply) 

contributed after December 31, 1984, 

with respect to which the donee signs 

(or is presented with for signature in 

cases described in § 1.170A– 

13(c)(4)(iv)(C)(2)) a Form 8283 appraisal 

summary (as described in § 1.170A– 

13(c)(4) for contributions made on or 

before July 30, 2018 and § 1.170A– 

16(d)(3) for contributions made after 

July 30, 2018). * * * 

* * * * * 

(f) * * * 

(2) * * * 

(ii) Exception. Notwithstanding 

paragraph (f)(2)(i) of this section, in the 

case of a donee who, on the date of 

receipt of the transferred property, had 

no reason to believe that the 

substantiation requirements of 

§ 1.170A–13(c) or § 1.170A–16(d) apply 

with respect to the property, the donee 

information return is not required to be 

filed until the 60th day after the date on 

which such donee has reason to believe 

that the substantiation requirements of 

§ 1.170A–13(c) or § 1.170A–16(d) apply 

with respect to the property. * * * 

* * * * * 

(h) Effective/applicability dates. The 

first two sentences of paragraph (a)(2)(i), 

paragraphs (c)(4)(i) and (d)(2), and the 

first sentences of paragraphs (e) and 

(f)(2)(ii) apply to contributions made 

after July 30, 2018. 

PART 602—OMB CONTROL NUMBERS 

UNDER THE PAPERWORK 

REDUCTION ACT 

■ Par. 11. The authority citation for part 

602 continues to read as follows: 

Authority: 26 U.S.C. 7805. 

■ Par. 12. In § 602.101, paragraph (b) is 

amended by adding in numerical order 

entries for 1.170A–15 through 1.170A– 

18 to read as follows: 

§ 602.101 OMB Control numbers. 

* * * * * 

(b) * * * 

CFR part or section where 

identified and described 

Current OMB 

control No. 

1.170A–15 ............................ 1545–1953 

1.170A–16 ............................ 1545–1953 

1.170A–17 ............................ 1545–1953 

1.170A–18 ............................ 1545–1953 

Kirsten Wielobob, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: April 23, 2018. 

David J. Kautter, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2018–15734 Filed 7–27–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2018–0730] 

Drawbridge Operation Regulation; Gulf 

Intracoastal Waterway, South 

Pasadena, FL 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulation. 

SUMMARY: The Coast Guard has issued a 

temporary deviation from the operating 

schedule that governs the Corey 

Causeway (SR693) Bridge across the 

Gulf Intracoastal Waterway (GICW), 

mile 117.7, South Pasadena, FL. The 

deviation is necessary to accommodate 

repairs to the Bridge. This deviation 

allows the bridge open at requested 

times a single leaf and with a 6 hour 

notice for double leaf openings. 

DATES: This deviation is effective from 

7 a.m. on August 1, 2018 to 7 a.m. on 

February 28, 2019. 

ADDRESSES: The docket for this 

deviation, USCG–2018–0730 is available 

at http://www.regulations.gov. Type the 

docket number in the ‘‘SEARCH’’ box 

and click ‘‘SEARCH’’. Click on Open 

Docket Folder on the line associated 

with this deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email MST1 Deborah 

A. Schneller, U.S. Coast Guard Sector 

Saint Petersburg, Waterways 

Management Division, telephone (813) 

228–2194 x 8133, email 

Deborah.A.Schneller@uscg.mil. 

SUPPLEMENTARY INFORMATION: Florida 

Department of Transportation (FDOT) 

via Quinn Construction Inc, has 

requested a temporary deviation from 

the operation that govern the Corey 

Causeway Bridge across the Gulf 

Intracoastal Waterway, mile 117.7. This 

deviation is necessary to facilitate 

mechanical and electrical repairs, 

painting, roadway and sidewalk grating 

replacement which includes concrete 

removal, spall repair and tender house 

replacement. The bridge is a double-leaf 

bascule bridge and has a vertical 

clearance in the closed to navigation 

position of 23 feet at mean high water. 

The current operating schedule is set 

out in 33 CFR 117.287(f). Under this 

temporary deviation, the bridge will 

operate per the listed schedule but 

single leaf only and with a 6 hour notice 

for double leaf openings. This section of 

the Gulf Intracoastal Waterway is 


daltland on DSKBBV9HB2PROD with RULES
Federal Register / Vol. 83, No. 146 / Monday, July 30, 2018 / Rules and Regulations 36429 

predominantly used by a variety of 

vessels including U.S. government 

vessels, small commercial vessels and 

recreational vessels. The Coast Guard 

has carefully considered the restrictions 

with waterway users in publishing this 

temporary deviation. 

Vessels able to pass through the 

bridge in the closed position may do so 

at any time. The bridge will be able to 

open for emergencies and there is no 

immediate alternate route for vessels to 

pass. The Coast Guard will also inform 

the users of the waterways through our 

Local and Broadcast Notices to Mariners 

of the change in operating schedule for 

the bridge so that vessel operators can 

arrange their transits to minimize any 

impact caused by the temporary 

deviation. 

In accordance with 33 CFR 117.35(e), 

the drawbridge must return to its regular 

operating schedule immediately at the 

end of the effective period of this 

temporary deviation. This deviation 

from the operating regulations is 

authorized under 33 CFR 117.35. 

Dated: July 24, 2018. 

Barry L. Dragon, 

Director, Bridge Branch, Seventh Coast Guard 

District. 

[FR Doc. 2018–16149 Filed 7–27–18; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 165 

[Docket No. USCG–2018–0722] 

RIN 1625–AA00 

Safety Zone; Waterview Loft Fireworks 

II, Detroit River, Detroit, MI 

AGENCY: Coast Guard, DHS. 

ACTION: Temporary final rule. 

SUMMARY: The Coast Guard is 

establishing a temporary safety zone for 

navigable waters within a 350-foot 

radius of a portion of the Detroit River, 

Detroit, MI. This zone is necessary to 

protect spectators and vessels from 

potential hazards associated with the 

Waterview Loft Fireworks II. 

DATES: This temporary final rule is 

effective from 9:30 p.m. through 10 p.m. 

on August 17, 2018. 

ADDRESSES: To view documents 

mentioned in this preamble as being 

available in the docket, go to http://

www.regulations.gov, type USCG–2018– 

0722 in the ‘‘SEARCH’’ box and click 

‘‘SEARCH.’’ Click on Open Docket 

Folder on the line associated with this 

rule. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

rule, call or email Tracy Girard, 

Prevention Department, Sector Detroit, 

Coast Guard; telephone 313–568–9564, 

or email Tracy.M.Girard@uscg.mil. 

SUPPLEMENTARY INFORMATION: 

I. Table of Abbreviations 

CFR Code of Federal Regulations 

COTP Captain of the Port Detroit 

DHS Department of Homeland Security 

FR Federal Register 

NPRM Notice of Proposed Rulemaking 

§ Section 

U.S.C. United States Code 

II. Background Information and 

Regulatory History 

The Coast Guard is issuing this 

temporary 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) 

with respect to this rule because doing 

so would be impracticable. The Coast 

Guard did not receive the final details 

of this fireworks display in time to 

publish an NPRM. As such, it is 

impracticable to publish an NPRM 

because we lack sufficient time to 

provide a reasonable comment period 

and then consider those comments 

before issuing the rule. 

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. Delaying the effective date of 

this rule would inhibit the Coast 

Guard’s ability to protect participants, 

mariners and vessels from the hazards 

associated with this event. 

III. Legal Authority and Need for Rule 

The Coast Guard is issuing this rule 

under authority in 33 U.S.C. 1231. The 

Captain of the Port Detroit (COTP) has 

determined that potential hazard 

associated with fireworks from 9:30 

p.m. through 10 p.m. on August 17, 

2018 will be a safety concern to anyone 

within a 350-foot radius of the launch 

site. This rule is needed to protect 

personnel, vessels, and the marine 

environment in the navigable waters 

within the safety zone while the 

fireworks are being displayed. 

IV. Discussion of the Rule 

This rule establishes a safety zone 

from 9:30 p.m. through 10 p.m. on 

August 17, 2018. The safety zone will 

encompass all U.S. navigable waters of 

the Detroit River, Detroit, MI, within a 

350-foot radius of position 42°19.529′ N 

083°02.436′ W (NAD 83). No vessel or 

person will be permitted to enter the 

safety zone without obtaining 

permission from the COTP or a 

designated representative. 

V. Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

Executive orders related to rulemaking. 

Below we summarize our analyses 

based on a number of these statutes and 

Executive orders, and we discuss First 

Amendment rights of protestors. 

A. Regulatory Planning and Review 

Executive Orders 12866 and 13563 

direct agencies to assess the costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits. 

Executive Order 13771 directs agencies 

to control regulatory costs through a 

budgeting process. This rule has not 

been designated a ‘‘significant 

regulatory action,’’ under Executive 

Order 12866. Accordingly, this rule has 

not been reviewed by the Office of 

Management and Budget (OMB), and 

pursuant to OMB guidance it is exempt 

from the requirements of Executive 

Order 13771. 

This regulatory action determination 

is based on the size, location, duration, 

and time-of-year of the safety zone. 

Vessel traffic will be able to safely 

transit around this safety zone which 

will impact a small designated area of 

the Detroit River from 9:30 p.m. through 

10 p.m. on August 17, 2018. Moreover, 

the Coast Guard will issue Broadcast 

Notice to Mariners (BNM) via VHF–FM 

marine channel 16 about the zone and 

the rule allows vessels to seek 

permission to enter the zone. 

B. Impact on Small Entities 

The Regulatory Flexibility Act of 

1980, 5 U.S.C. 601–612, as amended, 

requires Federal agencies to consider 

the potential impact of regulations on 

small entities during rulemaking. 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. 


daltland on DSKBBV9HB2PROD with RULES