Federal Register / Vol. 70, No. 20 / Tuesday, February 1, 2005 / Rules and Regulations 5045

corporation status and later elect again 

to become S corporations.

DATES: This document is effective on 

December 22, 2004.

FOR FURTHER INFORMATION CONTACT:

Stephen R. Cleary, (202) 622–7750 (not 

a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

(TD 9170) that is the subject of this 

correction are under 1374 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final and temporary 

regulations (TD 9170) contains an error 

that may prove to be misleading and are 

in need of clarification.

List of Subjects in 26 CFR Parts 1

Income Tax, Reporting and 

recordkeeping requirements.

Correction of Publication

■ Accordingly, 26 CFR Part 1 is corrected 

by making the following correcting 

amendment:

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 * * *

■ 2. In § 1.1374–8T, the section heading, 

and paragraphs (a)(1) and (a)(2) are 

revised to read as follows:

§ 1.1374–8T 1374(d)(8) transactions 

(temporary). 

(a)(1) (Reserved) For further guidance 

see § 1.1374–8(a). 

(2) Section 1374(d)(8) applies to any 

§ 1.1374(d)(8) transaction, as defined in 

paragraph (a)(1) of this section, that 

occurs on or after December 27, 1994, 

without regard to the date of the 

corporation’s election to be an S 

corporation under section 1362.

* * * * *

Cynthia E. Grigsby, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel (Procedures and 

Administration).

[FR Doc. 05–1734 Filed 1–31–05; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Parts 100 and 165

[USCG–2005–20151] 

Quarterly Listings; Safety Zones, 

Security Zones, Special Local 

Regulations and Regulated Navigation 

Areas

AGENCY: Coast Guard, DHS.

ACTION: Notice of temporary rules 

issued. 

SUMMARY: This document provides 

required notice of substantive rules 

issued by the Coast Guard and 

temporarily effective between October 1, 

2004 and December 31, 2004, that were 

not published in the Federal Register.

This quarterly notice lists temporary 

special local regulations, security zones, 

safety zones, and regulated navigation 

areas, all of limited duration for which 

timely publication in the Federal 

Register was not possible.

DATES: This document lists temporary 

Coast Guard rules that because effective 

and were terminated between October 1, 

2004, and December 31, 2004.

ADDRESSES: The Department of 

Transportation Docket Management 

Facility maintains the public docket for 

this notice. Documents indicated in this 

notice will be available for inspection or 

copying at the Docket Management 

Facility, U.S. Department of 

Transportation, Room PL–401, 400 

Seventh Street, SW., Washington, DC 

20593–0001 between 9 a.m. and 5 p.m., 

Monday through Friday, except Federal 

holidays. You may electronically access 

the public docket for this notice on the 

Internet at http://dms.dot.gov.

FOR FURTHER INFORMATION CONTACT: For 

questions on this notice contact LT Jeff 

Bray, Office of Regulations and 

Administrative Law, telephone (202) 

267–2830. For questions on viewing, or 

on submitting material to the docket, 

contact Renee Z. Wright, Acting 

Program Manager, Docket Operations, 

telephone (202) 493–0402.

SUPPLEMENTARY INFORMATION: Coast 

Guard District Commanders and 

Captains of the Port (COTP) must be 

immediately responsive to the safety 

and security needs within their 

jurisdiction; therefore, District 

Commanders and COTPs have been 

delegated the authority to issue certain 

regulations. Safety Zones may be 

established for safety or environmental 

purposes. A safety zone may be 

stationary and described by fixed limits 

or it may be described as a zone round 

a vessel in motion. Security zones limit 

access to prevent injury or damage to 

vessels, ports, or waterfront facilities 

and may also describe a zone around a 

vessel in motion. Special local 

regulations are issued to enhance the 

safety of participants and spectators at 

regattas and other marine events. 

Regulated navigation areas established 

regulations for vessels navigating within 

the area. Timely publication of these 

rules in the Federal Register is often 

precluded when a rule responds to an 

emergency, or when an event occurs 

without sufficient advance notice. The 

affected public is, however, informed of 

these rules through local notices to 

mariners, press releases, and other 

means. Moreover, actual notification is 

provided by Coast Guard patrol vessels 

enforcing the restrictions imposed by 

the rule. Because Federal Register

publication was not possible before the 

beginning of the effective period, 

mariners were personally notified of the 

contents of these special local 

regulations, security zones, safety zones 

or regulated navigation areas by Coast 

Guard officials on-scene prior to any 

enforcement action. However, the Coast 

Guard, by law, must publish in the 

Federal Register notice of substantive 

rules adopted. To meet this obligation 

without imposing undue expense on the 

public, the Coast Guard periodically 

publishes a list of these temporary 

special local regulations, security zones, 

safety zones and regulated navigation 

areas. Permanent rules are not included 

in this list because they are published 

in their entirety in the Federal Register.

Temporary rules are also published in 

their entirety if sufficient time is 

available to do so before they are placed 

in effect or terminated. The safety zones, 

special local regulations, security zones 

and regulated navigation areas listed in 

this notice have been exempted from 

review and under Executive Order 

12866, Regulatory Planning and Review, 

because of their emergency nature, or 

limited scope and temporary 

effectiveness. 

The following rules were placed in 

effect temporarily during the period 

from October 1, 2004, through December 

31, 2004, unless otherwise indicated.

Dated: January 24, 2004. 

Steve G. Venckus, 

Chief, Office of Regulations and 

Administrative Law.

5046 Federal Register / Vol. 70, No. 20 / Tuesday, February 1, 2005 / Rules and Regulations 

DISTRICT QUARTERLY REPORT—4TH QUARTER 2004 

District docket Location Type Effective date 

01–04–119 ................ Boston, Massachusetts ................................................................ Safety Zone .............................. 10/20/2004. 

01–04–130 ................ Portsmouth, NH, Piscataqua River Bridges ................................ Security Zone ........................... 10/27/2004. 

01–04–131 ................ Monohansett Island, MA .............................................................. Safety Zone .............................. 10/1/2004. 

01–04–134 ................ Providence, RI ............................................................................. Safety Zone .............................. 10/20/2004. 

01–04–135 ................ Boston, Massachusetts ................................................................ Safety Zone .............................. 10/22/2004. 

01–04–136 ................ Norwalk River, CT ....................................................................... Safety Zone .............................. 10/16/2004. 

01–04–150 ................ Long Island, NY ........................................................................... Regulated Nav. Area ................ 12/4/2004. 

05–04–180 ................ Morehead City, NC ...................................................................... Special Local Regs ................... 10/2/2004. 

05–04–183 ................ Middle River, MD ......................................................................... Special Local Regs ................... 10/2/2004. 

05–04–187 ................ West Point, Yorktown, VA ........................................................... Safety Zone .............................. 10/1/2004. 

05–04–192 ................ Annapolis, MD ............................................................................. Special Local Regs ................... 11/6/2004. 

05–04–194 ................ Baltimore Harbor, MD .................................................................. Safety Zone .............................. 10/8/2004. 

05–04–195 ................ Delaware River, NJ ...................................................................... Special Local Regs ................... 10/9/2004. 

05–04–199 ................ Delaware River ............................................................................ Security Zone ........................... 10/18/2004. 

05–04–205 ................ Virginia Beach, VA ....................................................................... Safety Zone .............................. 11/2/2004. 

05–04–213 ................ Elizabeth River, Norfolk, Virginia ................................................. Safety Zone .............................. 12/10/2004. 

05–04–222 ................ Elizabeth River, Portsmouth, VA ................................................. Safety Zone .............................. 12/11/2004. 

07–04–119 ................ Delray Beach, FL ......................................................................... Special Local Regs ................... 10/15/2004. 

07–04–121 ................ Deerfield Beach, FL ..................................................................... Special Local Regs ................... 10/10/2004. 

07–04–141 ................ Riveira Beach, FL ........................................................................ Special Local Reg .................... 12/4/2004. 

07–04–142 ................ RivieraBeach, FL ......................................................................... Special Local Reg .................... 12/11/2004. 

07–04–144 ................ Charleston, SC ............................................................................ Special Local Reg .................... 12/4/2004. 

09–04–142 ................ Grosse Pointe Shores, MI ........................................................... Safety Zone .............................. 10/3/2004. 

09–04–143 ................ Toledo, OH .................................................................................. Security Zone ........................... 10/29/2004. 

09–04–144 ................ Chios Pride, Lake Michigan, Menominee, Michigan ................... Safety Zone .............................. 11/29/2004. 

09–04–146 ................ Marathon Barge Operations, Rouge River, Detro ....................... Safety Zone .............................. 10/13/2004. 

09–04–147 ................ Staten Island Ferry 3, Menominee River, Marine ....................... Safety Zone .............................. 12/18/2004. 

11–04–009 ................ San Francisco Bay, CA ............................................................... Special Local Regs ................... 10/8/2004. 

11–04–013 ................ San Francisco Bay, CA ............................................................... Special Local Reg .................... 12/30/2004. 

13–04–041 ................ Budd Inlet, West Bay, Olympia, Washington .............................. Security Zone ........................... 11/17/2004. 

13–04–042 ................ Budd Inlet, West Bay, Olympia, Washington .............................. Security Zone ........................... 12/1/2004. 

COTP QUARTERLY REPORT—4TH QUARTER 2004 

COTP docket Location Type Effective date 

Baltimore 04–002 ................ Chesapeake Bay, MD ............................................................. Safety Zone ............................ 11/30/2004. 

Corpus Christi 04–004 ......... Corpus Christi, TX ................................................................... Safety Zone ............................ 10/22/2004. 

Huntington 04–002 .............. Huntington, WV ....................................................................... Safety Zone ............................ 10/4/2004. 

Louisville 04–010 ................. Curdsville, KY .......................................................................... Safety Zone ............................ 11/16/2004. 

Memphis 04–003 ................. Caruthersville, AR ................................................................... Safety Zone ............................ 10/9/2004. 

Memphis 04–004 ................. Memphis, TN ........................................................................... Safety Zone ............................ 10/12/2004. 

Memphis 04–005 ................. Benzal, AR .............................................................................. Safety Zone ............................ 10/16/2004. 

Memphis 04–006 ................. Mississippi River, Tunica, MS ................................................. Security Zone ......................... 10/12/2004. 

Memphis 04–007 ................. North Little Rock, AR .............................................................. Safety Zone ............................ 10/29/2004. 

Memphis 04–008 ................. Little Rock, AR ........................................................................ Safety Zone ............................ 11/17/2004. 

Memphis 04–009 ................. Little Rock, AR ........................................................................ Security Zone ......................... 11/18/2004. 

Miami 04–105 ...................... Bayside Park, Miami, FL ......................................................... Safety Zone ............................ 10/29/2004. 

Miami 04–116 ...................... Biscayne Bay, Miami, FL ........................................................ Security Zone ......................... 10/29/2004. 

Miami 04–140 ...................... Bay Front Park, Miami, FL ...................................................... Safety Zone ............................ 11/27/2004. 

Miami 04–149 ...................... Bay Front Park, Miami, FL ...................................................... Safety Zone ............................ 12/31/2004. 

Miami 04–150 ...................... Indian Riverside Park, Jensen Beach, FL .............................. Safety Zone ............................ 12/31/2004. 

Mobile 04–010 ..................... Orange Beach, AL ................................................................... Safety Zone ............................ 10/2/2004. 

Mobile 04–011 ..................... Pascagoula, MS ...................................................................... Safety Zone ............................ 10/11/2004. 

Mobile 04–015 ..................... Panama City, FL ..................................................................... Safety Zone ............................ 10/14/2004. 

Mobile 04–016 ..................... Panama City, FL ..................................................................... Security Zone ......................... 10/14/2004. 

Mobile 04–017 ..................... Panama City, FL ..................................................................... Security Zone ......................... 10/14/2004. 

Mobile 04–019 ..................... Bayou Grande, Pensacola, FL ................................................ Security Zone ......................... 10/10/2004. 

Mobile 04–020 ..................... Bayou Chico, Pensacola, FL ................................................... Security Zone ......................... 10/10/2004. 

Mobile 04–023 ..................... Pensacola Bay Bridge, Pensacola, FL ................................... Security Zone ......................... 10/10/2004. 

Mobile 04–024 ..................... Fort Walton Beach, FL ............................................................ Security Zone ......................... 10/10/2004. 

Mobile 04–025 ..................... Fort Walton Beach, FL ............................................................ Security Zone ......................... 10/10/2004. 

Mobile 04–026 ..................... Niceville, FL ............................................................................. Security Zone ......................... 10/10/2004. 

Mobile 04–027 ..................... Choctawhatchee Bay, Destin, FL ............................................ Security Zone ......................... 10/10/2004. 

Mobile 04–033 ..................... Pensacola to St. Marks, FL ..................................................... Safety Zone ............................ 10/5/2004. 

Mobile 04–050 ..................... Pascagoula, MS ...................................................................... Safety Zone ............................ 10/4/2004. 

Mobile 04–051 ..................... East of Harvey Locks .............................................................. Safety Zone ............................ 10/5/2004. 

Mobile 04–054 ..................... Pascagoula, MS ...................................................................... Safety Zone ............................ 10/8/2004. 

Mobile 04–058 ..................... Pascagoula, MS ...................................................................... Safety Zone ............................ 12/2/2004. 

Mobile 04–061 ..................... Pensacola, FL ......................................................................... Safety Zone ............................ 12/3/2004. 

New Orleans 04–031 ........... New Orleans, LA ..................................................................... Safety Zone ............................ 10/22/2004. 

Federal Register / Vol. 70, No. 20 / Tuesday, February 1, 2005 / Rules and Regulations 5047

COTP QUARTERLY REPORT—4TH QUARTER 2004—Continued

COTP docket Location Type Effective date 

New Orleans 04–032 ........... New Orleans, LA ..................................................................... Safety Zone ............................ 10/29/2004. 

New Orleans 04–033 ........... New Orleans, LA ..................................................................... Safety Zone ............................ 10/6/2004. 

New Orleans 04–034 ........... New Orleans, LA ..................................................................... Safety Zone ............................ 10/10/2004. 

New Orleans 04–035 ........... Lafitte, LA ................................................................................ Safety Zone ............................ 10/11/2004. 

New Orleans 04–036 ........... Natchez, MS ............................................................................ Safety Zone ............................ 10/15/2004. 

New Orleans 04–037 ........... Vicksburg, MS ......................................................................... Safety Zone ............................ 10/16/2004. 

New Orleans 04–038 ........... New Orleans, LA ..................................................................... Safety Zone ............................ 10/21/2004. 

New Orleans 04–040 ........... Algiers Point, LA ...................................................................... Safety Zone ............................ 11/19/2004. 

New Orleans 04–041 ........... Monroe, LA .............................................................................. Safety Zone ............................ 12/4/2004. 

Paducah 04–010 ................. Nashville, TN ........................................................................... Safety Zone ............................ 10/16/2004. 

Paducah 04–012 ................. Knoxville, TN ........................................................................... Safety Zone ............................ 11/26/2004. 

Paducah 04–013 ................. Willard, IL ................................................................................ Safety Zone ............................ 11/27/2004. 

Paducah 04–014 ................. Chattanooga, TN ..................................................................... Safety Zone ............................ 12/3/2004. 

Paducah 04–015 ................. Chattanooga, TN ..................................................................... Safety Zone ............................ 12/3/2004. 

Paducah 04–016 ................. Paris Landing, TN ................................................................... Safety Zone ............................ 12/5/2004. 

Paducah 04–017 ................. Chattanooga, TN ..................................................................... Safety Zone ............................ 12/7/2004. 

Pittsburgh 04–007 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/29/2004. 

Pittsburgh 04–008 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/18/2004. 

Pittsburgh 04–009 ............... Chester, WV ............................................................................ Safety Zone ............................ 10/3/2004. 

Pittsburgh 04–010 ............... Pittsburgh, PA ......................................................................... Security Zone ......................... 10/3/2004. 

Pittsburgh 04–011 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/2/2004. 

Pittsburgh 04–012 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/11/2004. 

Pittsburgh 04–013 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/20/2004. 

Pittsburgh 04–014 ............... Pittsburgh, PA ......................................................................... Security Zone ......................... 10/12/2004. 

Pittsburgh 04–016 ............... Rochester, PA ......................................................................... Safety Zone ............................ 10/21/2004. 

Pittsburgh 04–017 ............... Wheeling, WV .......................................................................... Safety Zone ............................ 10/18/2004. 

Pittsburgh 04–018 ............... Wheeling, WV .......................................................................... Safety Zone ............................ 10/24/2004. 

Pittsburgh 04–019 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/23/2004. 

Pittsburgh 04–024 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/29/2004. 

Pittsburgh 04–025 ............... Wheeling, WV .......................................................................... Safety Zone ............................ 10/29/2004. 

Pittsburgh 04–026 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/18/2004. 

Pittsburgh 04–027 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/11/2004. 

Pittsburgh 04–029 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/17/2004. 

Pittsburgh 04–030 ............... Pittsburgh, PA ......................................................................... Safety Zone ............................ 10/1/2004. 

Port Arthur 04–016 .............. Orange, TX .............................................................................. Safety Zone ............................ 10/27/2004. 

Port Arthur 04–017 .............. Orange, TX .............................................................................. Safety Zone ............................ 11/5/2004. 

San Diego 04–033 ............... The Bridgewater Channel ....................................................... Safety Zone ............................ 10/29/2004. 

San Juan 04–138 ................ Saint Croix ............................................................................... Security Zone ......................... 11/14/2004. 

Savannah 04–152 ............... Bull Island, SC, and Surrounding Waterways ......................... Security Zone ......................... 12/21/2004. 

St. Louis 04–032 ................. Pepin, WI ................................................................................. Safety Zone ............................ 10/28/2004. 

St. Louis 04–033 ................. Hudson, WI .............................................................................. Security Zone ......................... 10/10/2004. 

St. Louis 04–041 ................. Mississippi River, MO .............................................................. Safety Zone ............................ 10/4/2004. 

St. Louis 04–042 ................. St. Louis, MO .......................................................................... Safety Zone ............................ 10/14/2004. 

St. Louis 04–043 ................. Minneapolis, MN ...................................................................... Safety Zone ............................ 10/22/2004. 

St. Louis 04–044 ................. Dubuque, IA ............................................................................ Security Zone ......................... 10/26/2004. 

St. Louis 04–045 ................. La Crosse, WI ......................................................................... Security Zone ......................... 10/25/2004. 

St. Louis 04–046 ................. Minneapolis, MN ...................................................................... Safety Zone ............................ 11/30/2004. 

Tampa 04–107 .................... Tampa Bay, FL ........................................................................ Safety Zone ............................ 10/1/2004. 

Tampa 04–113 .................... Albert Whitted Air Show; Tampa Bay, FL ............................... Safety Zone ............................ 10/9/2004. 

Tampa 04–117 .................... Tampa Bay, FL ........................................................................ Safety Zone ............................ 10/12/2004. 

Tampa 04–127 .................... Tampa Bay, FL ........................................................................ Security Zone ......................... 10/19/2004. 

Tampa 04–128 .................... St. Petersburg, FL ................................................................... Security Zone ......................... 10/22/2004. 

Tampa 04–130 .................... Tampa Bay, FL ........................................................................ Security Zone ......................... 10/22/2004. 

Tampa 04–135 .................... Tampa Bay, FL ........................................................................ Safety Zone ............................ 10/26/2004. 

Tampa 04–137 .................... Tampa Bay, FL ........................................................................ Safety Zone ............................ 11/8/2004. 

Tampa 04–147 .................... Tampa Bay, FL ........................................................................ Safety Zone ............................ 12/31/2004. 

[FR Doc. 05–1761 Filed 1–31–05; 8:45 am] 

BILLING CODE 4910–15–M