5044 Federal Register / Vol. 70, No. 20 / Tuesday, February 1, 2005 / Rules and Regulations 

On May 10, 2004 (69 FR 25820–

25826, Docket No. 04–011–1), we 

published an interim rule that amended 

the regulations to, among other things, 

establish additional restrictions on the 

importation of birds and poultry and 

unprocessed bird and poultry products 

from regions where HPAI subtype H5N1 

is considered to exist. The interim rule 

also added to the regulations a list of 

regions (Cambodia, China, Indonesia, 

Japan, Laos, South Korea, Thailand, and 

Vietnam) in which HPAI subtype H5N1 

is considered to exist. 

On August 19, 2004, Malaysia alerted 

the World Organization for Animal 

Health and the United States that an 

outbreak of HPAI subtype H5N1 had 

occurred in that country. The outbreak 

occurred in the northeastern State of 

Kelantan, close to the border with 

Thailand, a country where the presence 

of the disease has already been 

confirmed. Currently, control measures 

for the disease in Malaysia include 

depopulation of all poultry and birds 

within a 1-kilometer radius of the 

infected flock, quarantine within 10 

kilometers of the infected flock, 

movement restrictions, and clinical 

surveillance in the State of Kelantan. 

Therefore, in order to prevent the 

introduction of HPAI subtype H5N1 into 

the United States, we are amending the 

regulations by adding Malaysia to the 

list in § 94.6(d) of regions where HPAI 

subtype H5N1 exists. We are making 

this action effective retroactively to 

August 7, 2004, which is the date that 

Malaysian veterinary authorities 

estimate to be the date of primary 

infection. As a result of this action, the 

importation into the United States of 

birds, poultry, and unprocessed bird 

and poultry products from Malaysia is 

restricted and U.S. origin pet birds and 

performing or theatrical birds and 

poultry returning to the United States 

from Malaysia will be subject to 

additional permit and quarantine 

requirements. 

Emergency Action 

This rulemaking is necessary on an 

emergency basis to prevent the 

introduction of HPAI subtype H5N1 into 

the United States. Under these 

circumstances, the Administrator has 

determined that prior notice and 

opportunity for public comment are 

contrary to the public interest and that 

there is good cause under 5 U.S.C. 553 

for making this rule effective less than 

30 days after publication in the Federal 

Register. 

We will consider comments we 

receive during the comment period for 

this interim rule (see DATES above). 

After the comment period closes, we 

will publish another document in the 

Federal Register. The document will 

include a discussion of any comments 

we receive and any amendments we are 

making to the rule.

Executive Order 12866 and Regulatory 

Flexibility Act 

This rule has been reviewed under 

Executive Order 12866. For this action, 

the Office of Management and Budget 

has waived its review under Executive 

Order 12866. 

This rule amends the regulations by 

adding Malaysia to the list of regions in 

which HPAI subtype H5N1 is 

considered to exist. This action is 

necessary on an emergency basis to 

prevent the introduction of HPAI, 

subtype H5N1 into the United States. 

The U.S. does not recognize Malaysia 

as free of exotic Newcastle disease, thus 

the importation of poultry and nonprocessed poultry products from 

Malaysia is restricted. The United 

States, Canada, and Mexico imported no 

live poultry, poultry meat, eggs, or 

feathers from Malaysia in 2003/2004. 

The only exception was two commercial 

shipments, consisting of 6,791 and 

9,646 pet birds, respectively, which 

were imported from Malaysia in October 

2003 and February 2004. Both 

shipments consisted of assorted finches. 

Live birds are quarantined in U.S. ports 

prior to clearance for entry into the 

country, during which time testing for 

infectious diseases, including AI, takes 

place. 

Since no live poultry or poultry 

products are imported from Malaysia at 

this time, it is unlikely that this interim 

rule will have any substantial effects on 

trade, or on small or large businesses. 

APHIS also does not anticipate 

significant changes in program 

operations, or effects on other Federal 

agencies, State governments, or local 

governments. 

Under these circumstances, the 

Administrator of the Animal and Plant 

Health Inspection Service has 

determined that this action will not 

have a significant economic impact on 

a substantial number of small entities 

Executive Order 12988 

This rule has been reviewed under 

Executive Order 12988, Civil Justice 

Reform. This rule: (1) Preempts all State 

and local laws and regulations that are 

in conflict with this rule; (2) has 

retroactive effect to August 7, 2004; and 

(3) does not require administrative 

proceedings before parties may file suit 

in court challenging this rule. 

Paperwork Reduction Act 

This rule contains no new 

information collection or recordkeeping 

requirements under the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501 

et seq.).

List of Subjects in 9 CFR Part 94 

Animal diseases, Imports, Livestock, 

Meat and meat products, Milk, Poultry 

and poultry products, Reporting and 

recordkeeping requirements.

PART 94—RINDERPEST, FOOT-ANDMOUTH DISEASE, FOWL PEST (FOWL 

PLAGUE), EXOTIC NEWCASTLE 

DISEASE, AFRICAN SWINE FEVER, 

CLASSICAL SWINE FEVER, AND 

BOVINE SPONGIFORM 

ENCEPHALOPATHY: PROHIBITED 

AND RESTRICTED IMPORTATIONS

■ 1. The authority citation for part 94 

continues to read as follows:

Authority: 7 U.S.C. 450, 7701–7772, and 

8301–8317; 21 U.S.C. 136 and 136a; 31 

U.S.C. 9701; 7 CFR 2.22, 2.80, and 371.4.

§ 94.6 [Amended]

■ 2. In § 94.6, paragraph (d) is amended 

by adding the word ‘‘Malaysia,’’ after the 

word ‘‘Laos,’’.

Done in Washington, DC, this 26th day of 

January 2005. 

Elizabeth E. Gaston, 

Acting Administrator, Animal and Plant 

Health Inspection Service.

[FR Doc. 05–1796 Filed 1–31–05; 8:45 am] 

BILLING CODE 3410–34–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

26 CFR Part 1

[TD 9170] 

RIN 1545–BD99

Section 1374 Effective Dates; 

Correction

AGENCY: Internal Revenue Service (IRS), 

Treasury.

ACTION: Correcting amendment.

SUMMARY: This document corrects 

temporary regulations (TD 9170) that 

were published in the Federal Register

on Wednesday, December 22, 2004 (69 

FR 76612), that provide guidance 

concerning the applicability of section 

1374 to S corporations that acquire 

assets in carryover basis transactions 

from C corporations on or after 

December 27, 1994, and to certain 

corporations that terminate S 

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.