5916 Federal Register / Vol. 81, No. 23 / Thursday, February 4, 2016 / Rules and Regulations 

10 percent each to A and B. Thus, to satisfy 

the safe harbor, ABC must allocate the 

country X taxes $3,300 to A (80 percent of 

$3,000 plus 10 percent of $1,000 plus 10 

percent of $8,000), $1,900 to B (10 percent of 

$3,000 plus 80 percent of $1,000 plus 10 

percent of $8,000), and $6,800 to C (10 

percent of $3,000 plus 10 percent of $1,000 

plus 80 percent of $8,000). ABC’s allocations 

of country X taxes are not deemed to be in 

accordance with the partners’ interests in the 

partnership under paragraph (b)(4)(viii) of 

this section because they are not in 

proportion to the partners’ CFTE category 

shares of income to which the country X 

taxes relate. Accordingly, the country X taxes 

will be reallocated according to the partners’ 

interests in the partnership. 

(c) through (e) [Reserved]. For further 

guidance, see § 1.704–1(c) through (e). 

(f) Expiration date. The applicability 

of this section expires on February 4, 

2019. 

John Dalrymple, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: January 14, 2016. 

Mark J. Mazur, 

Assistant Secretary of the Treasury (Tax 

Policy). 

[FR Doc. 2016–01949 Filed 2–3–16; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2016–0076] 

Drawbridge Operation Regulation; 

Columbia River, Vancouver, WA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulations. 

SUMMARY: The Coast Guard has issued a 

temporary deviation from the operating 

schedule that governs the Burlington 

Northern Santa Fe (BNSF) Railway 

Bridge across the Columbia River, mile 

105.6, at Vancouver, WA. This deviation 

is necessary to accommodate 

maintenance to replace movable rail 

joints. This deviation allows the bridge 

to remain in the closed position during 

maintenance activities. 

DATES: This deviation is effective from 

7 a.m. on March 8, 2016, to 7 p.m. on 

March 17, 2016. 

ADDRESSES: The docket for this 

deviation, [USCG–2016–0076] is 

available at http://www.regulations.gov. 

Type the docket number in the 

‘‘SEARCH’’ box and click ‘‘SEARCH.’’ 

Click on Open Docket Folder on the line 

associated with this deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email Mr. Steven 

Fischer, Bridge Administrator, 

Thirteenth Coast Guard District; 

telephone 206–220–7282, email d13-pfd13bridges@uscg.mil. 

SUPPLEMENTARY INFORMATION: BNSF 

requested that the BNSF Swing Bridge 

across the Columbia River, mile 105.6, 

remain closed to vessel traffic to remove 

and replace rail joints. During this 

installation period, the swing span of 

the bridge will be in the closed-tonavigation position; however, the span 

may be opened for maritime 

emergencies, but any emergency 

opening will necessitate a time 

extension to the approved dates. The 

BNSF Swing Bridge, mile 105.6, 

provides 39 feet of vertical clearance 

above Columbia River Datum 0.0 while 

in the closed position. The current 

operations for the swing bridge is in 33 

CFR 117.5. This deviation allows the 

swing span of the BNSF Railway Bridge 

across the Columbia River, mile 105.6, 

to remain in the closed-to-navigation 

position, and need not open for 

maritime traffic from 7 a.m. to 7 p.m. on 

March 8, March 10, March 15, March 16 

and March 17, 2016. These dates 

coincide with the Columbia River 

Bonneville lock and the Dalles lock. The 

bridge shall operate in accordance to 33 

CFR 117.5 at all other times. Waterway 

usage on this part of the Columbia River 

includes vessels ranging from 

commercial tug and tow vessels to 

recreational pleasure craft including 

cabin cruisers and sailing vessels. 

Vessels able to pass through the 

bridge in the closed positions may do so 

at anytime. For the duration of the 

repair work, vessels will not be allowed 

to pass through the bridge. The bridge 

will be able to open for emergencies and 

there is no immediate alternate route for 

vessels to pass. The bridge can be 

opened for emergency vessels in 

response to a call, however, if an 

opening for emergencies is needed, an 

extension of this deviation will be 

required to complete the work. No 

immediate alternate route for vessels to 

pass is available on this part of the river. 

The Coast Guard will also inform the 

users of the waterways through our 

Local and Broadcast Notices to Mariners 

of the change in operating schedule for 

the bridge so that vessels can arrange 

their transits to minimize any impact 

caused by the temporary deviation. 

In accordance with 33 CFR 117.35(e), 

the drawbridge 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: January 29, 2016. 

Steven M. Fischer, 

Bridge Administrator, Thirteenth Coast Guard 

District. 

[FR Doc. 2016–02098 Filed 2–3–16; 8:45 am] 

BILLING CODE 9110–04–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 117 

[Docket No. USCG–2016–0057] 

Drawbridge Operation Regulation; 

James River, Isle of Wight and 

Newport News, VA 

AGENCY: Coast Guard, DHS. 

ACTION: Notice of deviation from 

drawbridge regulation. 

SUMMARY: The Coast Guard has issued a 

temporary deviation from the operating 

schedule that governs the James River 

Bridge (US17) across the James River, 

mile 5.0, at Isle of Wight and Newport 

News, VA. The deviation is necessary to 

perform bridge maintenance and 

repairs. This deviation allows the bridge 

to remain in the closed-to-navigation 

position. 

DATES: This deviation is effective from 

5 a.m. on February 7, 2016 to 7 p.m. on 

February 14, 2016. 

ADDRESSES: The docket for this 

deviation, [USCG–2016–0057] is 

available at http://www.regulations.gov. 

Type the docket number in the 

‘‘SEARCH’’ box and click ‘‘SEARCH’’. 

Click on Open Docket Folder on the line 

associated with this deviation. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this temporary 

deviation, call or email Hal R. Pitts, 

Bridge Administration Branch Fifth 

District, Coast Guard, telephone 757– 

398–6222, email Hal.R.Pitts@uscg.mil. 

SUPPLEMENTARY INFORMATION: The 

Virginia Department of Transportation, 

that owns and operates the James River 

Bridge (US17), has requested a 

temporary deviation from the current 

operating regulations to perform repairs 

to the aerial electrical cable connecting 

the north tower to the south tower. The 

bridge is a vertical lift draw bridge and 

has a vertical clearance in the closed 

position of 60 feet above mean high 

water. 

The current operating schedule is 

open on signal as set out in 33 CFR 

117.5. Under this temporary deviation, 

the bridge will remain in the closed-toVerDate Sep<11>2014 16:15 Feb 03, 2016 Jkt 238001 PO 00000 Frm 00036 Fmt 4700 Sfmt 4700 E:\FR\FM\04FER1.SGM 04FER1

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