61092 Federal Register / Vol. 65, No. 200 / Monday, October 16, 2000 / Rules and Regulations

SUMMARY: This document contains

corrections to final regulations relating

to the application of section 263A of the

Internal Revenue Code to property

produced in the trade or business of

farming. This document was published

in the Federal Register on August 21,

2000 (65 FR 50638).

EFFECTIVE DATE: August 21, 2000.

FOR FURTHER INFORMATION CONTACT:

Grant D. Anderson (202) 622–4970 (not

a toll-free number).

SUPPLEMENTARY INFORMATION:

Need for Correction

As published, the final regulations

(TD 8897) contain errors that may prove

to be misleading and are in need of

clarification.

Correction of Publication

Accordingly, the publication of the

final regulations (TD 8897), which were

the subject of FR Doc. 00–21103, is

corrected as follows:

1. On page 50638, column 3, in the

preamble under the paragraph heading,

‘‘Background’’, line 3, the language

‘‘proposed rulemaking (REG–208151–

91)’’ is corrected to read ‘‘proposed

rulemaking (REG–209316–86)’’.

2. On page 50640, column 3,

paragraph 1, line 14, the language

‘‘I.R.B. (Sept. 5, 2000)) issued’’ is

corrected to read ‘‘I.R.B. 256 (Sept. 5,

2000)) issued’’.

PART 1—[CORRECTED]

§ 1.263A–1 [Corrected]

3. On page 50644, column 2, in

amendatory instruction Par. 5., remove

item designations for items ‘‘1.’’ and

‘‘2.’’ and correctly designate the items

‘‘2.’’ and ‘‘3.’’, respectively. Add new

item ‘‘1.’’ to read as follows:

1. The last sentence of paragraph

(a)(3)(v) is revised.

4. On page 50644, column 2,

§ 1.263A–1, remove the five asterisks

following the section heading and add

the following language for the last

sentence of paragraph (a)(3)(v) to read as

follows:

§ 1.263A–1 Uniform capitalization of costs.

(a) * * *

(3) * * *

(v) * * * See sections 263A(d) and

263A(e) and § 1.263A–4 for rules

relating to taxpayers engaged in a

farming business.

* * * * *

§ 1.263A–4 [Corrected]

5. On page 50644, column 3,

§ 1.263A–4, paragraph (a)(2)(i)(B), line

3, the language ‘‘disbursements method

under section’’ is corrected to read

‘‘disbursements method of accounting

(cash method) under section’’.

6. On page 50648, column 3,

§ 1.263A–4, paragraph (d)(2), line 5 from

the top of the column, the language

‘‘required to use the accrual method’’ is

corrected to read ‘‘required to use an

accrual method’’.

Cynthia E. Grigsby,

Chief, Regulations Unit, Office of Special

Counsel (Modernization & Strategic

Planning).

[FR Doc. 00–25998 Filed 10–13–00; 8:45 am]

BILLING CODE 4830–01–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

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 of the Navy (Admiralty and

Maritime Law) has determined that USS

Zephyr (PC 8) 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.

EFFECTIVE DATE: June 5, 2000.

FOR FURTHER INFORMATION CONTACT:

Lieutenant Commander Gregg A. Cervi,

JAGC, U.S. Navy, Deputy Assistant

Judge Advocate General (Admiralty and

Maritime Law), Office of the Judge

Advocate General, Washington Navy

Yard, DC 20374–5066, Telephone

number: (202) 685–5040.

SUPPLEMENTARY INFORMATION: Pursuant

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

1605, the Department of the Navy

amends 32 CFR Part 706. This

amendment provides notice that the

Deputy Assistant Judge Advocate

General of the Navy (Admiralty and

Maritime Law), under authority

delegated by the Secretary of the Navy,

has certified that USS Zephyr (PC 8) 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: Rule 21(c)

pertaining to the placement of the stern

light as nearly as practicable at the

stern. The Deputy Assistant Judge

Advocate General of the Navy

(Admiralty and Maritime Law) has also

certified that the light involved is

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.

Accordingly, 32 CFR part 706 is

amended as follows:

PART 706—[AMENDED]

1. The authority citation for 32 CFR

part 706 continues to read as follows:

Authority: 33 U.S.C. 1605.

2. Table 3 of § 706.2 is amended by

revising the entry for USS Zephyr to

read as follows:

§ 706.2 Certifications of the Secretary of

the Navy under Executive Order 11964 and

33 U.S.C. 1605.

* * * * *

Federal Register / Vol. 65, No. 200 / Monday, October 16, 2000 / Rules and Regulations 61093

TABLE 3

Vessel No.

Masthead

lights are

arc of visibility; rule

21(a)

Side lights

arc of visibility; rule

21(b)

Stern lights

arc of visibility; rule

21(c)

Side lights

distance inboard of

ship’s sides

in meters

3(b) annex

1

Stern light,

distance forward of

stern in meters, rule

21(c)

Forward anchor light,

height

above hull

in meters,

2(K) annex

1

Anchor

lights relationship of

aft light to

forward light

in meters

2(K) annex

1

*******

USS Zephyr ....................... PC–8 1 28.26 3.01 1.1 below

*******

1Only when towing.

* * * * *

Approved: June 5, 2000.

G.A. Cervi,

Lieutenant Commander, JAGC, U.S. Navy,

Deputy Assistant Judge Advocate General

(Admiralty and Maritime Law).

[FR Doc. 00–26268 Filed 10–13–00; 8:45 am]

BILLING CODE 3810–FF–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

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 of the Navy (Admiralty and

Maritime Law) has determined that USS

Bonhomme Richard (LHD 6) 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.

EFFECTIVE DATE: November 9, 1999.

FOR FURTHER INFORMATION CONTACT:

Lieutenant Commander Gregg A. Cervi,

JAGC, U.S. Navy, Admiralty Counsel,

Office of the Judge Advocate General,

Navy Department, Washington Navy

Yard, Washington, DC 20374–5066,

Telephone number: (202) 685–5040.

SUPPLEMENTARY INFORMATION: Pursuant

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

1605, the Department of the Navy

amends 32 CFR Part 706. This

amendment provides notice that the

Deputy Assistant Judge Advocate

General of the Navy (Admiralty and

Maritime Law), under authority

delegated by the Secretary of the Navy,

has certified that USS Bonhomme

Richard (LHD 6) 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(f)(i) pertaining to the

placement of the masthead lights above

and clear of all obstructions. The

Deputy Assistant Judge Advocate

General of the Navy (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.

Accordingly, 32 CFR part 706 is

amended as follows:

PART 706—[AMENDED]

1. The authority citation for 32 CFR

part 706 continues to read as follows:

Authority: 33 U.S.C. 1605.

2. Table 4, paragraph 6, of § 706.2 is

amended by adding, in numerical order,

the following entry for USS Bonhomme

Richard:

§ 706.2 Certifications of the Secretary of

the Navy under Executive Order 11964 and

33 U.S.C. 1605.

* * * * *

USS Bonhomme Richard (LHD

6) ............................................... 1°12′

* * * * *

Approved: November 9, 1999.

G. A. Cervi,

Lieutenant Commander, JAGC, U.S. Navy,

Deputy Assistant Judge Advocate, General

(Admiralty and Maritime Law).

Editorial Note: This document was

received at the Office of the Federal Register

October 6, 2000.

[FR Doc. 00–26267 Filed 10–13–00; 8:45 am]

BILLING CODE 3810–FF–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

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 of the Navy (Admiralty and

Maritime Law) has determined that USS

Shamal (PC 13) 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.

EFFECTIVE DATE: May 4, 2000.

FOR FURTHER INFORMATION CONTACT:

Lieutenant Commander Gregg A. Cervi,