Federal Register / Vol. 77, No. 46 / Thursday, March 8, 2012 / Rules and Regulations 13969 

SUMMARY: This document contains 

corrections to temporary regulations (TD 

9572), relating to dividend equivalents 

from sources within the United States. 

DATES: Effective Date: March 8, 2012 

and is applicable January 23, 2012. 

FOR FURTHER INFORMATION CONTACT: 

D. Peter Merkel (202) 622–3870. 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulations that are the 

subject of these corrections are under 

section 1441 of the Internal Revenue 

Code. 

Need for Correction 

As published, temporary regulations 

(TD 9572), published in the Federal 

Register on January 23, 2012 (77 FR 

3108) contains errors which may prove 

to be misleading and are in need of 

clarification. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction of Publication 

Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

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 * * * 

§ 1.1441–4 [Amended]. 

■ Par. 2. Section 1.1441–4 is amended 

by revising paragraphs (a)(3)(i) and 

(a)(3)(iii) to read as follows: 

§ 1.1441–4 Exemptions from withholding 

for certain effectively connected income 

and other amounts. 

(a) * * * 

(3) * * * 

(i) [Reserved]. For further guidance, 

see § 1.1441–4T(a)(3)(i). 

* * * * * 

(iii) [Reserved]. For further guidance, 

see § 1.1441–4T(a)(3)(iii). 

* * * * * 

§ 1.1441–4T [Amended] 

■ Par. 3. Section 1.1441–4T is amended 

by revising the first sentence of 

paragraph (a)(3)(i) to read as follows: 

§ 1.1441–4T Exemptions from withholding 

for certain effectively connected income 

and other amounts (temporary). 

(a) * * * 

* * * * * 

(3) Income on notional principal 

contracts—(i) General rule. Except as 

otherwise provided in paragraph 

(a)(3)(iii) of this section, a withholding 

agent that pays amounts attributable to 

a notional principal contract described 

in § 1.863–7T(a) or § 1.988–2(e) shall 

have no obligation to withhold on the 

amounts paid under the terms of the 

notional principal contract regardless of 

whether a withholding certificate is 

provided. * * * 

* * * * * 

§ 1.1441–7 [Amended] 

■ Par. 4. Section 1441–7 is amended by 

revising the introductory text of 

paragraph (a)(3) and Example 6 to read 

as follows: 

§ 1.1441–7 General provision relating to 

withholding agents. 

(a) * * * 

(3) Examples. The following examples 

illustrate the rules of paragraph (a) of 

this section: 

* * * * * 

Example 6. [Reserved]. For further 

guidance, see § 1.1441–7T(a)(3) 

Example 6. 

* * * * * 

Guy R. Traynor, 

Federal Register Liaison, Publication and 

Regulations, Legal Processing Division, 

Associate Chief Counsel (Procedure and 

Administration). 

[FR Doc. 2012–5315 Filed 3–7–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Occupational Safety and Health 

Administration 

29 CFR Part 1910 

[Docket No. OSHA–2011–0183] 

RIN 1218–AC64 

Revising Standards Referenced in the 

Acetylene Standard 

AGENCY: Occupational Safety and Health 

Administration (OSHA), Department of 

Labor. 

ACTION: Final rule; confirmation of 

effective date. 

SUMMARY: OSHA is confirming the 

effective date of its direct final rule that 

revises the Acetylene Standard for 

general industry by updating the 

reference to a standard published by a 

standards-developing organization, the 

Compressed Gas Association. In the 

December 5, 2011, direct final rule, 

OSHA stated that it would withdraw the 

companion proposed rule and confirm 

the effective date of the direct final rule 

if the Agency received no significant 

adverse comments. OSHA did not 

receive significant adverse comments on 

the direct final rule. Therefore, OSHA is 

confirming that the direct final rule will 

become effective on March 5, 2012. 

DATES: The direct final rule published 

on December 5, 2011 (76 FR 75782), is 

effective on March 5, 2012. For the 

purposes of judicial review, OSHA 

considers March 5, 2012, as the date of 

issuance. 

FOR FURTHER INFORMATION CONTACT: 

General information and press inquiries: 

Contact Frank Meilinger, Director, 

OSHA Office of Communications, Room 

N–3647, U.S. Department of Labor, 200 

Constitution Avenue NW., Washington, 

DC 20210; telephone: (202) 693–1999. 

Technical information: Contact Ken 

Stevanus, Directorate of Standards and 

Guidance, Room N–3609, OSHA, U.S. 

Department of Labor, 200 Constitution 

Avenue NW., Washington, DC 20210; 

telephone: (202) 693–2260; fax: (202) 

693–1663. 

Copies of this Federal Register notice. 

Electronic copies of this Federal 

Register notice are available at http:// 

www.regulations.gov. This Federal 

Register notice, as well as news releases 

and other relevant information, also is 

available at OSHA’s Web page at http:// 

www.osha.gov. 

ADDRESSES: In compliance with 28 

U.S.C. 2112(a), OSHA designates the 

Associate Solicitor of Labor for 

Occupational Safety and Health as the 

recipient of petitions for review of the 

final standard. Contact Joseph M. 

Woodward, Associate Solicitor at the 

Office of the Solicitor, Room S–4004, 

U.S. Department of Labor, 200 

Constitution Avenue NW., Washington, 

DC 20210; telephone: (202) 693–5445. 

SUPPLEMENTARY INFORMATION: On 

December 5, 2011, OSHA published a 

direct final rule (DFR) in the Federal 

Register that revised the Acetylene 

Standard for general industry by 

updating a reference to the Compressed 

Gas Association (GGA) acetylene 

standard (see 76 FR 75782). In the DFR, 

OSHA deleted reference to CGA G–1– 

2003 and replaced it with CGA G–1– 

2009. In that Federal Register 

document, OSHA also stated that it 

would confirm the effective date of the 

DFR if the Agency received no 

significant adverse comments. 

OSHA received one comment on the 

DFR, which it determined was not a 

significant adverse comment. The 

commenter observed differences 

between provisions of the most recent 

Compressed Gas Association acetylene 

standard (CGA G–1–2009) and 

provisions of OSHA’s oxygen-fuel gas 


wreier-aviles on DSK5TPTVN1PROD with RULES
13970 Federal Register / Vol. 77, No. 46 / Thursday, March 8, 2012 / Rules and Regulations 

welding and cutting standard at 29 CFR 

1910.253. After describing the 

differences, the commenter stated that 

‘‘the rulemaking process should include 

an assessment of how other existing 

OSHA Rules may be affected by the new 

or amended rule.’’ However, the 

commenter did not object to the revised 

provisions adopted by the CGA G–1– 

2009 standard that are the subject of this 

rulemaking. Therefore, the Agency 

determined that this comment was 

neither significant nor adverse. 

List of Subjects in 29 CFR Part 1910 

Acetylene, General industry, 

Occupational safety and health, Safety. 

Authority and Signature 

David Michaels, Ph.D., MPH, 

Assistant Secretary of Labor for 

Occupational Safety and Health, U.S. 

Department of Labor, 200 Constitution 

Avenue NW., Washington, DC 20210, 

authorized the preparation of this final 

rule. OSHA is issuing this final rule 

pursuant to Sections 4, 6, and 8 of the 

Occupational Safety and Health Act of 

1970 (29 U.S.C. 653, 655, and 657), 5 

U.S.C. 553, Secretary of Labor’s Order 

1–2012 (77 FR 3912), and 29 CFR part 

1911. 

Signed at Washington, DC on March 2, 

2012. 

David Michaels, 

Assistant Secretary of Labor for Occupational 

Safety and Health. 

[FR Doc. 2012–5589 Filed 3–7–12; 8:45 am] 

BILLING CODE 4510–26–P 

DEPARTMENT OF DEFENSE 

Department of the Navy 

32 CFR Part 706 

Certifications and Exemptions Under 

the International Regulations for 

Preventing Collisions at Sea, 1972 

AGENCY: Department of the Navy, DoD. 

ACTION: Final rule. 

SUMMARY: The Department of the Navy 

(DoN) is amending its certifications and 

exemptions under the International 

Regulations for Preventing Collisions at 

Sea, 1972 (72 COLREGS), to reflect that 

the Deputy Assistant Judge Advocate 

General (DAJAG) (Admiralty and 

Maritime Law) has determined that USS 

MISSISSIPPI (SSN 782) is a vessel of the 

Navy which, due to its special 

construction and purpose, cannot fully 

comply with certain provisions of the 72 

COLREGS without interfering with its 

special function as a naval ship. The 

intended effect of this rule is to warn 

mariners in waters where 72 COLREGS 

apply. 

DATES: This rule is effective March 8, 

2012 and is applicable beginning 

February 27, 2012. 

FOR FURTHER INFORMATION CONTACT: 

Lieutenant Jaewon Choi, (Admiralty and 

Maritime Law), Office of the Judge 

Advocate General, Department of the 

Navy, 1322 Patterson Ave. SE., Suite 

3000, Washington Navy Yard, DC 

20374–5066, telephone 202–685–5040. 

SUPPLEMENTARY INFORMATION: Pursuant 

to the authority granted in 33 U.S.C. 

1605, the DoN amends 32 CFR Part 706. 

This amendment provides notice that 

the DAJAG (Admiralty and Maritime 

Law), under authority delegated by the 

Secretary of the Navy, has certified that 

USS MISSISSIPPI (SSN 782) is a vessel 

of the Navy which, due to its special 

construction and purpose, cannot fully 

comply with the following specific 

provisions of 72 COLREGS without 

interfering with its special function as a 

naval ship: Annex I, paragraph 2(a)(i), 

pertaining to the vertical placement of 

the masthead light; Annex I, paragraph 

2(k), pertaining to the vertical 

separation of the anchor lights and 

vertical placement of the forward 

anchor light above the hull; Annex I, 

paragraph 3(b), pertaining to the 

location of the sidelights; and Rule 

21(c), pertaining to the location and arc 

of visibility of the sternlight. The 

DAJAG (Admiralty and Maritime Law) 

has also certified that the lights 

involved are located in closest possible 

compliance with the applicable 72 

COLREGS requirements. 

Moreover, it has been determined, in 

accordance with 32 CFR Parts 296 and 

701, that publication of this amendment 

for public comment prior to adoption is 

impracticable, unnecessary, and 

contrary to public interest since it is 

based on technical findings that the 

placement of lights on this vessel in a 

manner differently from that prescribed 

herein will adversely affect the vessel’s 

ability to perform its military functions. 

List of Subjects in 32 CFR Part 706 

Marine safety, Navigation (water), and 

Vessels. 

For the reasons set forth in the 

preamble, the DoN amends part 706 of 

title 32 of the Code of Federal 

Regulations as follows: 

PART 706—CERTIFICATIONS AND 

EXEMPTIONS UNDER THE 

INTERNATIONAL REGULATIONS FOR 

PREVENTING COLLISIONS AT SEA, 

1972 

■ 1. The authority citation for part 706 

continues to read as follows: 

Authority: 33 U.S.C. 1605. 

■ 2. Section 706.2 is amended as 

follows: 

■ A. In Table One by adding, in alpha 

numerical order, by vessel number, an 

entry for USS MISSISSIPPI (SSN 782); 

and 

■ B. In Table Three by adding, in alpha 

numerical order, by vessel number, an 

entry for USS MISSISSIPPI (SSN 782). 

§ 706.2 Certifications of the Secretary of 

the Navy under Executive Order 11964 and 

33 U.S.C. 1605. 

* * * * * 

TABLE ONE

Vessel Number 

Distance in meters of 

forward masthead 

light below minimum 

required height. 

§ 2(a)(i), Annex I 

*******

USS MISSISSIPPI ............................................................................................................................... SSN 782 ................ 2.76 

* * * * * * * 

* * * * * 


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