14932 Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Rules and Regulations 

for the relevant period. All such 

submissions should be sent to the 

address provided in the instructions to 

Form 8804–C. 

* * * * * 

(e) * * * 

(2) * * * 

Example 2. * * * 

(i) Assume the same facts as in Example 1. 

* * * 

(ii) * * * As described in Example 1, 

NRA’s year 4 U.S. income tax return is a 

qualifying U.S. income tax return because it 

will report income or gain effectively 

connected with a U.S. trade or business and 

is described under paragraph (b)(2)(iii)(C) of 

this section. Although NRA’s year 5 U.S. 

income tax return reports income or gain 

effectively connected with a U.S. trade or 

business or deductions or losses properly 

allocated and apportioned to such activities 

it is not a qualifying U.S. income tax return 

under paragraph (b)(2)(iii) of this section. 

* * * 

* * * * * 

Example 4. * * * NRA timely-filed 

(within the meaning of paragraph (b)(2) of 

this section) U.S. income tax returns for years 

1 through 6 reporting its allocable share of 

ECTI (or loss) from XYZ (and timely paid all 

tax shown on such returns). * * * 

* * * * * 

Example 6. * * * 

(ii) If PRS had considered only $900 (or a 

lesser amount) of NRA’s certified net 

operating loss when computing and paying 

its 1446 tax during year 4 then, under 

paragraph (d)(2)(iii) of this section, PRS 

would not be liable for 1446 tax because it 

did not consider a net operating loss greater 

than the amount actually available to NRA. 

■ Par. 3. Section 1.1464–1 is amended 

by revising paragraph (c) to read as 

follows: 

§ 1.1464–1 Refunds or credits. 

* * * * * 

(c) Effective/Applicability date. The 

last sentence in paragraph (a) of this 

section shall apply to partnership 

taxable years beginning after April 29, 

2008. 

■ Par. 4. Section 1.6151–1 is amended 

by revising paragraph (e) to read as 

follows: 

§ 1.6151–1 Time and place for paying tax 

shown on returns. 

* * * * * 

(e) Effective/Applicability date. 

Paragraph (d)(2) of this section shall 

apply to publicly traded partnerships 

described in § 1.1446–4 for partnership 

taxable years beginning after April 29, 

2008. 

* * * * * 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. E9–7392 Filed 4–1–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[USCG–2009–0152] 

Drawbridge Operation Regulation; 

Merrimack River, MA, Maintenance 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of temporary deviation 

from regulations. 

SUMMARY: The Commander, First Coast 

Guard District, has issued a temporary 

deviation from the regulation governing 

the operation of the Hines Memorial 

(Main Street) Bridge across the 

Merrimack River at mile 5.8, between 

Amesbury and Newburyport, 

Massachusetts. Under this temporary 

deviation the bridge may remain closed 

for six weeks. 

DATES: This deviation is effective from 

March 17, 2009 through May 15, 2009. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket are part of docket USCG–2009– 

0152 and are available online at http: 

//www.regulations.gov. They are also 

available for inspection or copying two 

locations: 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, 

and the First Coast Guard District, 

Bridge Branch Office, 408 Atlantic 

Avenue, Boston, Massachusetts 02110, 

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

through Friday, except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: John 

McDonald, Project Officer, First Coast 

Guard District, at (617) 223–8364. 

SUPPLEMENTARY INFORMATION:

The Hines Memorial (Main Street) 

Bridge has a vertical clearance in the 

closed position of 13 feet at mean high 

water and 20 feet at mean low water. 

The existing drawbridge operation 

regulations are listed at 33 CFR 117.5. 

The bridge was damaged by a 

collision with a tug and barge last 

November. The bridge was closed to 

vehicular traffic as a result of that 

accident. 

Massachusetts Highway Department 

(MHD), the bridge owner, requested a 

temporary deviation to help facilitate 

load testing necessary to determine if 

the bridge will be able to bear the 

vehicular traffic loads that will be 

present when the bridge is scheduled to 

be re-opened to vehicular traffic on May 

15, 2009. 

The waterway has seasonal 

recreational vessels of various sizes. 

There have been few requests to open 

the bridge during April and May in past 

years according to the bridge logs. 

This temporary deviation is therefore 

necessary in order to insure that the 

bridge continues to operate in a safe 

reliable manner. 

Under this temporary deviation, in 

effect from March 17, 2009 through May 

15, 2009, the Hines Memorial (Main 

Street) Bridge may remain in the closed 

position. 

In accordance with 33 CFR 117.35(e), 

the bridge 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: March 17, 2009. 

Gary Kassof, 

Bridge Program Manager, First Coast Guard 

District. 

[FR Doc. E9–7400 Filed 4–1–09; 8:45 am] 

BILLING CODE 4910–15–P 

POSTAL SERVICE 

39 CFR PART 20 

International Inbound Registered Mail 

Procedures 

AGENCY: Postal ServiceTM. 

ACTION: Final rule. 

SUMMARY: The Postal Service has 

adopted different processing procedures 

for inbound international Registered 

MailTM; after it is received at an 

International Service Center. 

DATES: Effective Date: June 1, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Margaret M. Falwell, 703–292–3576. 

SUPPLEMENTARY INFORMATION: Inbound 

international Registered Mail entering 

the United States through the United 

States Postal Service® International 

Service Centers is offered in conformity 

with international agreements of the 

Universal Postal Union (UPU), U.S. law 

and the regulations of the United States 

Postal Service (USPS® or Postal 

Service). The UPU agreement requires 


dwashington3 on PROD1PC60 with RULES
Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Rules and Regulations 14933 

verification upon receipt, processing 

through a secure mail system, and 

signature upon delivery. For these 

services, in addition to terminal dues, 

the delivering postal operator is 

provided a set amount in compensation 

from the originating postal operator, 

regardless of the cost of the delivery 

process. The Postal Service is not 

authorized to charge a premium for the 

delivery of these items to the addressee. 

Through the December 20, 2006, 

enactment of the Postal Accountability 

and Enhancement Act (PAEA), Congress 

fundamentally changed the Postal 

Service’s business model by converting 

it from one based on an expectation that 

it would break-even over time, to a more 

commercially competitive, profitmaking model. This change requires the 

Postal Service to review all of its 

services in an effort to better align costs 

and revenues, while at the same time 

ensuring the security of the mail. 

Domestic Registered Mail is handled 

in a separate hand-to-hand laborintensive process from point of 

acceptance to delivery. The domestic 

Registered Mail fees are set by the Postal 

Service and are based on the stated 

value of the item, for which insurance 

is provided in the fee, up to $25,000. 

These fees take into account the labor 

and processing costs required to accept, 

process and deliver this mail. 

In contrast, inbound international 

Registered Mail is defined by the UPU’s 

agreement, which limits the 

compensation the Postal Service 

receives for providing the service and 

also limits the indemnity available to 

customers. The UPU agreement does not 

require hand-to-hand processing. 

Inbound international Registered Mail, 

therefore, will no longer be handled in 

the domestic Registered Mail system. 

International senders of Registered 

Mail will continue to receive the 

features that distinguish this service. 

The Postal Service will verify the 

receipt of Registered Mail to the 

originating postal administration. A 

signature will be obtained at the time of 

delivery in accordance with domestic 

regulations governing the delivery of 

accountable mail. The sender also will 

have access to the inquiry process and 

may receive indemnity based on UPU 

limits for loss, damage or missing 

contents. Customers will also benefit 

from the high security of the domestic 

First-Class Mail® mailstream, which is 

protected by the United States Postal 

Inspection Service® and the United 

States Postal Service Office of Inspector 

General. The Postal Service anticipates 

improved service as well as cost savings 

as a result of this change to its 

operational handling of inbound 

international Registered Mail items. 

The Postal Service hereby adopts the 

following changes to Mailing Standards 

of the United States Postal Service, 

International Mail Manual (IMM), 

which is incorporated by reference in 

the Code of Federal Regulations. See 39 

CFR 20.1. 

List of Subjects in 39 CFR Part 20 

Foreign relations, International postal 

services. 

■ Accordingly, 39 CFR part 20 is 

amended as follows: 

PART 20—[AMENDED] 

■ 1. The authority citation for 39 CFR 

part 20 continues to read as follows: 

Authority: 5 U.S.C. 552(a); 39 U.S.C. 401, 

404, 407, 408, 3622, 3632, and 3633. 

■ 2. Revise the following sections of 

Mailing Standards of the United States 

Postal Service, International Mail 

Manual (IMM) to read as follows: 

Mailing Standards of the United States 

Postal Service, International Mail 

Manual (IMM) 

* * * * * 

7 Treatment of Inbound Mail 

* * * * * 

750 Extra Services 

* * * * * 

752 Registered Mail 

752.1 Identification 

* * * * * 

[Revise 752.13 to read as follows:] 

752.13 Treatment of Registered Items 

All mail registered by the country of 

origin must be handled in the domestic 

First-Class Mail mailstream from the 

exchange office to the office of delivery. 

A signed delivery receipt must be 

obtained at the time of delivery. 

* * * * * 

Stanley F. Mires, 

Chief Counsel, Legislative. 

[FR Doc. E9–7373 Filed 4–1–09; 8:45 am] 

BILLING CODE 7710–12–P 

DEPARTMENT OF COMMERCE 

National Oceanic and Atmospheric 

Administration 

50 CFR Part 648 

[Docket No.070817467–8554–02] 

RIN 0648–XN68 

Magnuson-Stevens Fishery 

Conservation and Management Act 

Provisions; Fisheries of the 

Northeastern United States; Atlantic 

Sea Scallop Fishery; Closure of the 

Delmarva Scallop Access Area to 

General Category Scallop Vessels 

AGENCY: National Marine Fisheries 

Service (NMFS), National Oceanic and 

Atmospheric Administration (NOAA), 

Department of Commerce. 

ACTION: Temporary rule; closure. 

SUMMARY: NMFS announces that the 

Delmarva Scallop Access Area will 

close to general category scallop vessels 

for the remainder of the 2009 fishing 

year. This action is based on the 

determination that 728 general category 

scallop trips into the Delmarva Access 

Area are projected to be taken as of 

0001, April 1, 2009. This action is being 

taken to prevent the allocation of 

general category trips in the Delmarva 

Scallop Access Area from being 

exceeded during the 2009 fishing year, 

in accordance with the regulations 

implementing Framework 19 to the 

Atlantic Sea Scallop Fishery 

Management Plan (FMP) and the 

Magnuson-Stevens Fishery 

Conservation and Management Act. 

DATES: Effective 0001 hours, April 1, 

2009, through February 28, 2010. 

FOR FURTHER INFORMATION CONTACT: Don 

Frei, Fishery Management Specialist, 

(978) 281–9221, fax (978) 281–9135. 

SUPPLEMENTARY INFORMATION: 

Regulations governing fishing activity in 

the Sea Scallop Access Areas are found 

at §§ 648.59 and 648.60. Regulations 

specifically governing general category 

scallop vessel operations in the 

Delmarva Scallop Access Area are 

specified at § 648.59(e)(4)(ii). These 

regulations authorize vessels issued a 

valid general category scallop permit to 

fish in the Delmarva Scallop Access 

Area under specific conditions, 

including a total of 728 trips that may 

be taken by general category vessels 

during the 2009 fishing year. The 

regulations at § 648.59(e)(4)(ii) require 

the Delmarva Scallop Access Area to be 

closed to general category scallop 

vessels once the Northeast Regional 

Administrator has determined that the 


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