Federal Register / Vol. 70, No. 170 / Friday, September 2, 2005 / Rules and Regulations 52299 

(p) through (z) and by inserting new 

paragraph (o) to read as follows: 

§ 1327.3 Definitions. 

* * * * * 

(o) Personnel security investigation 

means an investigation of an individual 

for the purpose of assisting in the 

determination of the eligibility of the 

individual for access to national 

security information under the authority 

of Executive Order No. 12968, or any 

successor Executive order, or for Federal 

employment in a position requiring 

access to national security information 

under the authority of Executive Order 

No. 10450, or any successor Executive 

order. 

* * * * * 

■ 3. Amend § 1327.5 by redesignating 

paragraph (d) as (e) and by inserting 

new paragraph (d) to read as follows: 

§ 1327.5 Conditions for becoming a 

participating State. 

* * * * * 

(d) Personnel security investigations. 

The chief driver licensing official of a 

participating State shall provide for and 

establish routine procedures and forms 

to accept requests for NDR file checks 

from individuals subject to personnel 

security investigations and from Federal 

departments or agencies that are 

authorized to perform personnel 

security investigations. These 

authorized users may receive 

information from the NDR file through 

participating States. 

(1) The procedures or forms 

developed by the chief driver licensing 

official to facilitate NDR searches for 

these authorized users shall provide for 

the request to be made by the individual 

or by the Federal department or agency 

if the individual first consented to the 

search in writing. Any request to the 

chief driver licensing official and any 

written consent by the individual shall: 

(i) State that NDR records are to be 

released; 

(ii) Specifically state who is 

authorized to receive the records; 

(iii) Be signed and dated by the 

individual or individual’s legal 

representative; 

(iv) Specifically state that the 

authorization is valid only for the 

duration of the personnel security 

investigation; and 

(v) Specifically state that it is 

recommended, but not required, that the 

authorized recipient of the information 

verify matches with the State of Record. 

(2) Any request made by a Federal 

department or agency may include, in 

lieu of the actual information described 

in paragraphs (d)(1)(i) (C) through (E) of 

this section, a certification that a written 

consent was signed and dated by the 

individual or the individual’s legal 

representative, specifically stated that 

the authorization is valid only for the 

duration of the personnel security 

investigation, and specifically stated 

that it is recommended, but not 

required, that the authorized recipient 

of the information verify matches with 

the State of Record. 

(3) The chief driver licensing official 

shall provide to the authorized user a 

response indicating either Probable 

Identification (match) or No Record 

Found. In the case of probable 

identification, the State of Record will 

also be included in the response so that 

the Federal department or agency may 

obtain additional information regarding 

the individual’s driving record. 

* * * * * 

■ 4. Amend § 1327.6 by redesignating 

paragraphs (h) through (i) as paragraphs 

(i) through (j) and by inserting new 

paragraph (h) to read as follows: 

§ 1327.6 Conditions and procedures for 

other authorized users of the NDR. 

* * * * * 

(h) Federal departments or agencies 

conducting personnel security 

investigations. (1) To initiate an NDR 

file check, an individual who has or is 

seeking access to national security 

information for purposes of Executive 

Order No. 12968, or any successor 

Executive order, or an individual who is 

being investigated for Federal 

employment under authority of 

Executive Order No. 10450, or any 

successor Executive order shall follow 

the procedures specified in § 1327.7 

(2) Upon receipt of the NDR 

information, the Federal department or 

agency should make information from 

the State of Record available to the 

individual for review and comment. 

(3) In the case of a match (probable 

identification), the Federal department 

or agency conducting the personnel 

security investigation should obtain the 

substantive data relating to the record 

from the State of Record and verify that 

the person named on the probable 

identification is in fact the individual 

concerned before using the information 

as the basis for any action against the 

individual. 

(4) A Federal department or agency 

that receives information about an 

individual under this section may use 

such information only for purposes of 

the authorized investigation and only in 

accordance with applicable law. 

* * * * * 

■ 5. Amend § 1327.7 by revising 

paragraphs (a) introductory text, (d)(4), 

and (d)(5) to read as follows: 

§ 1327.7 Procedures for NDR information 

requests. 

(a) To initiate an NDR file check, an 

individual who is employed or seeking 

employment as a motor vehicle 

operator; who has applied for or 

received an airman’s certificate; who is 

employed or seeking employment as a 

locomotive operator; who holds or has 

applied for a license, certificate of 

registry, or a merchant mariner’s 

document or is an officer, chief warrant 

officer, or enlisted member of the U.S. 

Coast Guard or Coast Guard Reserve; or 

who is seeking employment as pilot 

with an air carrier; or an individual 

subject to a personnel security 

investigation; shall either: 

* * * * * 

(d) * * * 

* * * * * 

(4) Specifically state that the 

authorization is valid for only one 

search of the NDR (or in the case of a 

personnel security investigation state 

that the authorization is valid only for 

the duration of the investigation); and 

(5) Except for inquiries concerning 

personnel security investigations, 

specifically state that the NDR identifies 

probable matches that require further 

inquiry for verification; that it is 

recommended, but not required, that the 

employer/prospective employer verify 

matches with the State of Record; and 

that individuals have the right to 

request records regarding themselves 

from the NDR to verify their accuracy. 

Issued on: August 26, 2005. 

Jeffrey W. Runge, 

Administrator. 

[FR Doc. 05–17464 Filed 9–1–05; 8:45 am] 

BILLING CODE 4910–59–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9224] 

RIN 1545–BD17 

Updating Estimated Income Tax 

Regulations Under Section 6654 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations relating to certain changes 

made to the law by the Tax Reform Act 

of 1984. These final regulations are 

necessary to update, clarify, and 

reorganize the rules and procedures for 

making payments of estimated income 

52300 Federal Register / Vol. 70, No. 170 / Friday, September 2, 2005 / Rules and Regulations 

tax by individuals. These final 

regulations do not impose any new 

requirements for taxpayers. 

DATES: Effective Date: These final 

regulations are effective September 2, 

2005. 

FOR FURTHER INFORMATION CONTACT: 

Tatiana Belenkaya of the Office of 

Associate Chief Counsel (Procedure and 

Administration), (202) 622–4910 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

This document contains amendments 

to 26 CFR part 1. Section 412 of the Tax 

Reform Act of 1984, Public Law 98–369 

(98 Stat. 792), repealed section 6015 of 

the Internal Revenue Code (Code), 

which required individuals to file 

declarations of estimated income tax. 

Public Law 98–369 (98 Stat. 792) is 

effective for taxable years beginning 

after December 31, 1984; however, 

individual taxpayers still must pay 

estimated tax in quarterly installments 

under section 6654 of the Code. 

Explanation of Provisions 

In general, section 6654(a) of the Code 

provides that in the case of any 

underpayment of estimated tax by an 

individual, there shall be added to the 

tax under chapter 1 and the tax under 

chapter 2 for the taxable year an amount 

determined by applying (1) the 

underpayment rate established under 

section 6621, (2) to the amount of the 

underpayment, (3) for the period of the 

underpayment. Section 6654(m) 

authorizes the Secretary to prescribe 

such regulations as may be necessary to 

carry out the purposes of section 6654. 

Prior to its repeal in 1984, section 

6015 of the Code, and §§ 1.6015(a)–1 

through 1.6015(j)–1 of the Income Tax 

Regulations, provided rules for making 

declarations of estimated income tax by 

individuals. Section 6015 of the Code 

was repealed for taxable years beginning 

after December 31, 1984. The repeal of 

section 6015 rendered §§ 1.6015(a)–1 

through 1.6015(j)–1 obsolete, except to 

the extent that portions of these sections 

provide guidance still relevant to the 

payment of estimated tax under section 

6654. 

These final regulations remove 

§§ 1.6015(a)–1 through 1.6015(j)–1, 

revise §§ 1.6654–2 and 1.6654–3, and 

add §§ 1.6654–5 and 1.6654–6. 

Removing the obsolete declaration of 

estimated income tax regulations and 

revising the current estimated income 

tax regulations will clarify the estimated 

income tax regulations under section 

6654 of the Code. Removal of 

§§ 1.6015(a)–1 through 1.6015(j)–1 also 

alleviates any confusion under the 

current section 6015 regulations, which 

address relief from joint and several 

liability for an individual who has made 

a joint return. Adding §§ 1.6654–5 and 

1.6654–6 will provide additional 

instructions for determining estimated 

tax payments and additional guidance 

for nonresident alien individuals 

required to make estimated tax 

payments. 

Special Analyses 

Because these regulations are 

interpretative and generally re-codify, 

under an existing statute, existing rules 

promulgated under a prior statute, 

notice and public comment procedures 

are not required pursuant to 5 U.S.C. 

553(b)(A) and (B), and a delayed 

effective date is not required pursuant to 

5 U.S.C. 553(d)(2) and (3). Because no 

notice of proposed rulemaking is 

required, the provisions of the 

Regulatory Flexibility Act, 5 U.S.C. 601 

(et seq.) do not apply. Further, because 

this Treasury decision is not a 

significant regulatory action for 

purposes of Executive Order 12866, a 

regulatory assessment is not required. 

Pursuant to section 7805(f) of the Code, 

these regulations were submitted to the 

Chief Counsel for Advocacy of the Small 

Business Administration for comment 

on their impact on small business. 

Drafting Information 

The principal author of these 

regulations is Tatiana Belenkaya, Office 

of Associate Chief Counsel (Procedure 

and Administration), Administrative 

Provisions and Judicial Practice 

Division. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Adoption of Amendments to the 

Regulations 

■ Accordingly, 26 CFR part 1 is 

amended as follows: 

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 * * * 

§§ 1.6015(a)–1 through 1.6015(j)–1 

[Removed] 

■ Par. 2. Sections 1.6015(a)–1 through 

1.6015(j)–1 are removed. 

■ Par. 3. Section 1.6654–2 is amended 

by: 

■ 1. Revising the last sentence of 

paragraph (e)(1)(ii). 

■ 2. Adding paragraphs (e)(5), (e)(6), 

and (e)(7). 

The revision and additions read as 

follows: 

§ 1.6654–2 Exceptions to imposition of the 

addition to the tax in the case of 

individuals. 

* * * * * 

(e) * * * 

(1) * * * 

(ii) * * * For rules with respect to the 

allocation of joint payments of 

estimated tax, see § 1.6654–2(e)(5). 

* * * * * 

(5) Joint payments of estimated tax—

(i) In general. A husband and wife may 

make a joint payment of estimated tax 

even though they are not living together. 

However, a joint payment of estimated 

tax may not be made if the husband and 

wife are separated under a decree of 

divorce or of separate maintenance. A 

joint payment of estimated tax may not 

be made if the taxpayer’s spouse is a 

nonresident alien (including a 

nonresident alien who is a bona fide 

resident of Puerto Rico or a possession 

to which section 931 applies during the 

entire taxable year), unless an election 

is in effect for the taxable year under 

section 6013(g) or (h) and the 

regulations. In addition, a joint payment 

of estimated tax may not be made if the 

taxpayer’s spouse has a taxable year 

different from that of the taxpayer. If a 

joint payment of estimated tax is made, 

the amount estimated as the income tax 

imposed by chapter 1 of the Internal 

Revenue Code must be computed on the 

aggregate estimated taxable income of 

the spouses (see section 6013(d)(3) and 

§ 1.2–1), whereas, if applicable, the 

amount estimated as the selfemployment tax imposed by chapter 2 

of the Internal Revenue Code must be 

computed on the separate estimated 

self-employment income of each spouse. 

See sections 1401 and 1402 and 

§ 1.6017–1(b)(1). The liability with 

respect to the estimated tax, in the case 

of a joint payment, shall be joint and 

several. 

(ii) Application to separate returns. 

(A) Although a husband and wife may 

make a joint payment of estimated tax, 

they, nevertheless, can file separate 

returns. If they make a joint payment of 

estimated tax and file separate returns 

for the same taxable year with respect to 

which the joint payment was made, the 

payment made on account of the 

estimated tax for that taxable year may 

be treated as a payment on account of 

the tax liability of either the husband or 

wife for the taxable year, or may be 

divided between them in such manner 

as they may agree. 

(B) In the event the husband and wife 

fail to agree to a division of the 

estimated tax payment, such payment 

Federal Register / Vol. 70, No. 170 / Friday, September 2, 2005 / Rules and Regulations 52301 

shall be allocated between them in 

accordance with the following rule. The 

portion of such payment to be allocated 

to a taxpayer shall be that portion of the 

aggregate of all such payments as the 

amount of tax imposed by chapter 1 of 

the Internal Revenue Code shown on the 

separate return of the taxpayer (plus, if 

applicable, the amount of tax imposed 

by chapter 2 of the Internal Revenue 

Code shown on the return of the 

taxpayer) bears to the sum of the taxes 

imposed by chapter 1 of the Internal 

Revenue Code shown on the separate 

returns of the taxpayer and the spouse 

(plus, if applicable, the sum of the taxes 

imposed by chapter 2 of the Internal 

Revenue Code shown on the separate 

returns of the taxpayer and the spouse). 

(6) Example. The rule described in 

paragraph (e)(5) of this section may be 

illustrated by the following example: 

Example. (i) H and W make a joint 

payment of estimated tax of $19,500 for the 

taxable year. H and W subsequently file 

separate returns for the taxable year showing 

tax imposed by chapter 1 of the Internal 

Revenue Code in the amount of $11,500 and 

$8,000, respectively. In addition, H’s return 

shows a tax imposed by chapter 2 of the 

Internal Revenue Code in the amount of 

$500. H and W fail to agree to a division of 

the estimated tax paid. The amount of the 

aggregate estimated tax payments allocated to 

H is determined as follows: 

(A) Chapter 1 tax shown on H’s return—

$11,500 

(B) Plus: Amount of tax imposed by chapter 

2 shown on H’s return—$500 

(C) Total taxes imposed by chapter 1 and by 

chapter 2 shown on H’s return—$12,000 

(D) Amount of tax imposed by chapter 1 

shown on W’s return—$8,000 

(E) Total taxes imposed by chapter 1 and by 

chapter 2 on both H’s and W’s—$20,000 

returns 

(F) Proportion of taxes shown on H’s return 

to total amount—($12,000/$20,000) 60% of 

taxes shown on both H’s and W’s returns 

(G) Amount of estimated tax payments 

allocated to H (60% of $19,500)—$11,700 

(ii) Accordingly, H’s return would show a 

balance due in the amount of $300 ($12,000 

taxes shown less $11,700 estimated tax 

allocated). 

(7) Death of spouse. (i) A joint 

payment of estimated tax may not be 

made after the death of either the 

husband or wife. However, if it is 

reasonable for a surviving spouse to 

assume that there will be filed a joint 

return for himself and the deceased 

spouse for his taxable year and the last 

taxable year of the deceased spouse, he 

may, in making a separate payment of 

estimated tax for his taxable year which 

includes the period comprising such 

last taxable year of his spouse, estimate 

the amount of the tax imposed by 

chapter 1 of the Internal Revenue Code 

on his and his spouse’s taxable income 

on an aggregate basis and compute his 

estimated tax with respect to chapter 1 

tax in the same manner as though a joint 

return had been filed. 

(ii) If a husband and wife make a joint 

payment of estimated tax and thereafter 

one spouse dies, no further payments of 

joint estimated tax liability are required 

from the estate of the decedent. The 

surviving spouse, however, shall be 

liable for the payment of any subsequent 

installments of the joint estimated tax. 

For the purpose of making an amended 

payment of estimated tax by the 

surviving spouse, and the allocation of 

payments made pursuant to a joint 

payment of estimated tax between the 

surviving spouse and the legal 

representative of the decedent in the 

event a joint return is not filed, the 

payment of estimated tax may be 

divided between the decedent and the 

surviving spouse in such proportion as 

the surviving spouse and the legal 

representative of the decedent may 

agree. 

(iii) If the surviving spouse and the 

legal representative of the decedent fail 

to agree to a division of a payment, such 

payment shall be allocated in 

accordance with the following rule. The 

portion of such payment to be allocated 

to the surviving spouse shall be that 

portion of the aggregate amount of such 

payments as the amount of tax imposed 

by chapter 1 of the Internal Revenue 

Code shown on the separate return of 

the surviving spouse (plus, if applicable, 

the amount of tax imposed by chapter 

2 of the Internal Revenue Code shown 

on the return of the surviving spouse) 

bears to the sum imposed by chapter 1 

of the Internal Revenue Code shown on 

the separate returns of the surviving 

spouse and of the decedent (plus, if 

applicable, the sum of the taxes 

imposed by chapter 2 of the Internal 

Revenue Code shown on the returns of 

the surviving spouse and of the 

decedent); and the balance of such 

payments shall be allocated to the 

decedent. This rule may be illustrated 

by analogizing the surviving spouse 

described in this rule to H in the 

example contained in paragraph (e)(6) of 

this section and the decedent in this 

rule to W in that example. 

■ Par. 4. Section 1.6654–3 is amended 

by revising paragraph (a) to read as 

follows: 

§ 1.6654–3 Short taxable years of 

individuals. 

(a) In general. The provisions of 

section 6654, with certain modifications 

relating to the application of section 

6654(d), which are explained in 

paragraph (b) of this section, are 

applicable in the case of a short taxable 

year. 

* * * * * 

§ 1.6654–5 [Redesignated as § 1.6654–7] 

■ Par. 5. Section 1.6654–5 is 

redesignated as § 1.6654–7. 

■ Par. 6. New § 1.6654–5 is added to 

read as follows: 

§ 1.6654–5 Payments of estimated tax. 

(a) In general. A payment of estimated 

tax by an individual shall be determined 

on Form 1040–ES. For the purpose of 

determining the estimated tax, the 

amount of gross income which the 

taxpayer can reasonably expect to 

receive or accrue, depending upon the 

method of accounting upon which 

taxable income is computed, and the 

amount of the estimated allowable 

deductions and credits to be taken into 

account in computing the amount of 

estimated tax, shall be determined upon 

the basis of the facts and circumstances 

existing at the time prescribed for 

determining the estimated tax, as well 

as those reasonably to be anticipated for 

the taxable year. If, therefore, the 

taxpayer is employed at the date 

prescribed for making an estimated tax 

payment at a given wage or salary, the 

taxpayer should presume, in the 

absence of circumstances indicating the 

contrary, for the purpose of the 

estimated tax payment that such 

employment will continue to the end of 

the taxable year at the wage or salary 

received by the taxpayer as of such date. 

In the case of income other than wages 

and salary, the regularity in the payment 

of income, such as dividends, interest, 

rents, royalties, and income arising from 

estates and trusts is a factor to be taken 

into consideration. Thus, if the taxpayer 

owns shares of stock in a corporation, 

and dividends have been paid regularly 

for several years upon the stock, the 

taxpayer should, in the absence of 

information indicating a change in the 

dividend policy, include the 

prospective dividends from the 

corporation for the taxable year as well 

as those actually received in such year 

prior to determining the estimated tax. 

In the case of a taxpayer engaged in 

business on his own account, there shall 

be made an estimate of gross income 

and deductions and credits in the light 

of the best available information 

affecting the trade, business, or 

profession. 

(b) Computation of estimated tax. In 

computing the estimated tax the 

taxpayer should take into account the 

taxes, credits, and other amounts listed 

in § 1.6654–1(a)(4). 

■ Par. 7. Section 1.6654–6 is added to 

read as follows: 

52302 Federal Register / Vol. 70, No. 170 / Friday, September 2, 2005 / Rules and Regulations 

§ 1.6654–6 Nonresident alien individuals. 

(a) In general. A nonresident alien 

individual is required to make a 

payment of estimated tax if that 

individual’s gross income meets the 

requirements of section 6654 and 

§ 1.6654–1. In making the determination 

under section 6654 as to whether the 

amount of the gross income of a 

nonresident alien individual is such as 

to require making a payment of 

estimated income tax, only the filing 

status relating to a single individual 

(other than a head of household) or to 

a married individual not entitled to file 

a joint return shall apply, unless an 

election is in effect 1 for the taxable year 

under section 6013(g) or (h) and the 

regulations. 

(b) Determination of gross income. To 

determine the gross income of a 

nonresident alien individual who is not, 

or does not expect to be, a bona fide 

resident of Puerto Rico or a possession 

to which section 931 applies during the 

entire taxable year, see section 872 and 

§§ 1.872–1 and 1.872–2. To determine 

the gross income of a nonresident alien 

individual who is, or expects to be, a 

bona fide resident of Puerto Rico or a 

possession to which section 931 applies 

during the entire taxable year, see 

section 876 and the regulations. For 

rules for determining whether an 

individual is a bona fide resident of a 

United States possession (including 

Puerto Rico), see section 937 and the 

regulations. 

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: August 21, 2005. 

Eric Solomon, 

Acting Deputy Assistant Secretary of the 

Treasury. 

[FR Doc. 05–17449 Filed 9–1–05; 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 (Admiralty and Maritime Law) 

has determined that USS WINSTON S. 

CHURCHILL (DDG 81) 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: Effective Date: April 12, 2005. 

FOR FURTHER INFORMATION CONTACT: 

Commander Gregg A. Cervi, JAGC, U.S. 

Navy, Deputy Assistant Judge Advocate 

General (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 Department of the Navy 

amends 32 CFR part 706. This 

amendment provides notice that the 

Deputy Assistant Judge Advocate 

General (Admiralty and Maritime Law), 

under authority delegated by the 

Secretary of the Navy, has certified that 

USS WINSTON S. CHURCHILL (DDG 

81) 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 light or 

lights above and clear of all other lights 

and obstructions; Annex I, paragraph 

2(f)(ii), pertaining to the vertical 

placement of task lights; and Annex I, 

paragraph 3(a), pertaining to the 

location of the forward masthead light 

in the forward quarter of the ship, and 

the horizontal distance between the 

forward and after masthead lights. The 

Deputy Assistant Judge Advocate 

General (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, amend 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: 

Authority: 33 U.S.C. 1605. 

■ 2. Table Four, Paragraph 16 of § 706.2 

is amended by revising the entry for 

USS WINSTON S. CHURCHILL as 

follows: 

§ 706.2 Certifications of the Secretary of 

the Navy under Executive Order 11964 and 

33 U.S.C. 1605. 

* * * * * 

Vessel Number Obstruction angle relative 

ship’s headings 

* * * * * * * 

USS WINSTON S. CHURCHILL ..................................... DDG 81 ............................................................................ 103.72 thru 112.50. 

* * * * * * *