2562 Federal Register / Vol. 60, No. 6 / Tuesday, January 10, 1995 / Proposed Rules

taxpayer determines its tax liability

under § 1.469–4, rather than under the

rules of Project PS–1–89, the taxpayer

may regroup its activities without regard

to the manner in which the activities

were grouped in the preceding taxable

year and must regroup its activities if

the grouping in the preceding taxable

year is inconsistent with the rules of

§ 1.469–4.

(iii) Regrouping when taxpayer is first

subject to section 469(c)(7). For the first

taxable year beginning after December

31, 1993, a taxpayer may regroup its

activities to the extent necessary or

appropriate to avail itself of the

provisions of section 469(c)(7) and

without regard to the manner in which

the activities were grouped in the

preceding taxable year.

* * * * *

Margaret Milner Richardson,

Commissioner of Internal Revenue.

[FR Doc. 95–170 Filed 1–9–95; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 117

[CGD01–94–104]

RIN 2115–AE47

Drawbridge Operation Regulations;

West Bay, Osterville, MA

AGENCY: Coast Guard, DOT.

ACTION: Notice of proposed rulemaking.

SUMMARY: The Coast Guard is

considering a change to the regulations

governing the West Bay Bridge at mile

1.2 over West Bay in Osterville,

Massachusetts. The special operating

regulations formerly published at 33

CFR 117.78 were deleted in error. The

bridge has not been operating in

accordance with the existing general

regulations. This proposal would correct

the deletion error and publish the

correct operating regulations for the

bridge.

DATES: Comments must be received on

or before March 13, 1995.

ADDRESSES: Comments should be

mailed to Commander (obr), First Coast

Guard District, Captain John Foster

Williams Federal Building, 408 Atlantic

Ave, Boston, Massachusetts 02110–

3350. Comments may also be handdelivered to room 628 at the same

address between 6:30 a.m. and 3 p.m.,

Monday through Friday, except federal

holidays. The telephone number is (617)

223–8364. Comments will become part

of this docket and will be available for

inspection or copying at the above

address.

FOR FURTHER INFORMATION CONTACT:

John W. McDonald, Project Manager,

Bridge Branch, (617) 223–8364.

SUPPLEMENTARY INFORMATION:

Request for Comments

Interested persons are invited to

participate in this rulemaking by

submitting written views, comments,

data, or arguments. Persons submitting

comments should include their names

and addresses, identify this rulemaking

(CGD01–94–104), the specific section of

this proposal to which each comment

applies, and give reasons for each

comment. The Coast Guard requests that

all comments and attachments be

submitted in an unbound format

suitable for copying and electronic

filing. If that is not practical, a second

copy of any bounded material is

requested. Persons desiring

acknowledgement that their comments

have been received should enclose a

stamped, self-addressed post card or

envelope.

The Coast Guard will consider all

comments received during the period,

and may change this proposal in light of

comments received. The Coast Guard

plans no public hearing. Persons may

request a public hearing by writing to

Commander (obr), First Coast Guard

District at the address listed under

ADDRESSES. The request should include

reasons why a hearing would be

beneficial. If the Coast Guard

determines that the opportunity for oral

presentations will aid this rulemaking,

the Coast Guard will hold a public

hearing at a time and place announced

by a later notice in the Federal Register.

Drafting Information

The drafters of this notice are Mr.

John McDonald, Project Manager, Bridge

Branch, and Lieutenant Commander

Samuel R. Watkins, Project Counsel,

District Legal Office.

Background and Purpose

The West Bay Bridge over West Bay

in Osterville, Massachusetts has a

vertical clearance of 15′ above mean

high water (MHW) and 17′ above mean

low water (MWL). Through an error, the

special operating regulations for this

bridge were deleted from 33 CFR

117.78. Therefore, the bridge is required

to open on signal at all times under the

general drawbridge operating

regulations. Regulations published in

the Federal Register of October 7, 1982

(47 FR 44258) read as follows:

(a) The draw shall open on signal from

April 1 through October 31 on the following

schedule:

(1) April 1 through June 14 and October 12

through October 31; 8 a.m. to 4 p.m.

(2) June 15 through June 30; 8 a.m. to 6

p.m.

(3) July 1 until Labor Day; 8 a.m. to 8 p.m.

(4) Labor Day through October 11; 8 a.m.

to 5 p.m.

(5) For the remainder of this period the

draw will open on signal if 4 hours notice is

given in advance.

(b) From November 1 through March 31 the

draw shall open on signal if a 24-hour notice

is given in advance.

The bridge owner, the Massachusetts

Highway Department (MHD), has been

operating the bridge in accordance with

the deleted regulations on an unofficial

basis. The Coast Guard is proposing to

publish regulations that reinstate the

operating hours of the bridge contained

in the erroneously deleted rule.

Discussion of Proposed Amendments

The MHD, after being advised of the

deletion of the regulations covering its

West Bay Bridge, has requested that

operating hours be published to read as

follows:

(a) The draw shall open or signal from

April 1 through October 31 on the following

schedule:

(1) From April 1 through June 14 and

October 12 through October 31; 8 a.m. to 4

p.m.

(2) June 15 through June 30; 8 a.m. to 6

p.m.

(3) July 1 until Labor Day; 8 a.m. to 8 p.m.

(4) Labor Day through October 11; 8 a.m.

to 5 p.m.

(5) At all other times from April 1 through

October 31, the draw shall open on signal if

at least four (4) hours advance notice is given

by calling the number posted at the bridge.

(b) From November 1 through March 31,

the draw shall open if at least twenty-four

(24) hours advance notice is given by calling

the number posted at the bridge.

The drawtenders will be on call to open

the draw when the advance notice is given.

Regulatory Evaluation

This proposal is not a significant

regulatory action under section 3(f) of

Executive Order 12866 and does not

require an assessment of potential costs

and benefits under section 6(a)(3) of that

order. It has been exempted from review

by the Office of Management and

Budget under that order. It is not

significant under the regulatory policies

and procedures of the Department of

Transportation (DOT) (44 FR 11040;

February 26, 1979). The Coast Guard

expects the economic impact to be so

minimal that a full Regulatory

Evaluation, under paragraph 10e of the

regulatory policies and procedures of

DOT, is unnecessary. This conclusion is

based on the fact that the regulation will
Federal Register / Vol. 60, No. 6 / Tuesday, January 10, 1995 / Proposed Rules 2563

not prevent mariners from transiting the

West Bay Bridge. It will require only

that mariners plan their transits.

Small Entities

Under the Regulatory Flexibility Act

(5 U.S.C. 601 et seq.), the Coast Guard

must consider whether this action will

have a significant economic impact on

a substantial number of small entities.

‘‘Small entities’’ include independently

owned and operated small businesses

that are not dominant in their field and

that otherwise qualify as ‘‘small

business concerns’’ under section 3 of

the Small Business Act (15 U.S.C. 632).

Because of the reasons discussed in the

Regulatory Evaluation above, the Coast

Guard certifies under 5 U.S.C. 605(b)

that this action, if adopted, will not

have a significant economic impact on

a substantial number of small entities.

Collection of Information

This rule contains no collection of

information requirements under the

Paperwork Reduction Act (44 U.S.C.

3501 et seq.).

Federalism

The Coast Guard has analyzed this

proposal in accordance with the

principles and criteria contained in

Executive Order 12612, and it has been

determined that this proposed

regulation does not have sufficient

federalism implications to warrant

preparation of a Federalism Assessment.

Environment

The Coast Guard considered the

environmental impact of this proposal

and concluded that, under section

2.B.2.e.(32)(e) of Commandant

Instruction M16475.1B, this proposal is

categorically excluded from further

environmental documentation. A

Categorical Exclusion Determination is

available in the docket for inspection or

copying where indicated under

ADDRESSES.

List of Subjects in 33 CFR Part 117

Bridges.

For the reasons set out in the

preamble, the Coast Guard proposes to

amend 33 CFR part 117 as follows:

PART 117—DRAWBRIDGE

OPERATION REGULATIONS

1. The authority citation for Part 117

continues to read as follows:

Authority: 33 U.S.C. 499; 49 CFR 1.46; 33

CFR 1.05–1(g); section 117.255 also issued

under the authority of Pub. L. 102–587, 106

Stat. 5039.

2. Section 117.622 is added to read as

follows:

§ 117.622 West Bay.

(a) The draw of the West Bay Bridge,

in Osterville, Massachusetts, shall open

on signal from April 1 through October

31 on the following schedule:

(1) From April 1 through June 14 and

October 12 through October 31; 8 a.m.

to 4 p.m.

(2) June 15 through June 30; 8 a.m. to

6 p.m.

(3) July 1 until Labor Day; 8 a.m. to

8 p.m.

(4) Labor Day through October 11; 8

a.m. to 5 p.m.

(5) At all other times from April 1

through October 31, the draw shall open

on signal if at least four (4) hours

advance notice is given by calling the

number posted at the bridge.

(b) From November 1 through March

31, the draw shall open if at least

twenty-four (24) hours advance notice is

given by calling the number posted at

the bridge.

(c) The owners of this bridge shall

provide and keep in good legible

condition clearance gauges for each

draw with figures not less than 12

inches high designed, installed and

maintained according to the provisions

of section 118.160 of this chapter.

Dated: December 29, 1994.

J.L. Linnon,

Rear Admiral, U.S. Coast Guard, Commander,

First Coast Guard District.

[FR Doc. 95–565 Filed 1–9–95; 8:45 am]

BILLING CODE 4910–14–M

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[OAQPS No. CA–102–3–6756a; FRL–5135–

5]

Approval and Promulgation of

Implementation Plans; California State

Implementation Plan Revision, Placer

County Air Pollution Control District

(PCAPCD) and San Diego County Air

Pollution Control District (SDCAPCD)

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Notice of proposed rulemaking

(NPRM).

SUMMARY: EPA is proposing to approve

revisions to the California State

Implementation Plan (SIP) which

concern recordkeeping requirements for

sources emitting volatile organic

compounds (VOCs) and which concern

the control of VOC emissions from

metal can and coil coating operations.

The intended effect of proposing

approval of these rules is to regulate

emissions of VOCs in accordance with

the requirements of the Clean Air Act,

as amended in 1990 (CAA or the Act).

EPA’s final action on this notice of

proposed rulemaking (NPRM) will

incorporate these rules into the federally

approved SIP. EPA has evaluated each

of these rules and is proposing to

approve them under provisions of the

CAA regarding EPA action on SIP

submittals, SIPs for national primary

and secondary ambient air quality

standards and plan requirements for

nonattainment areas.

DATES: Comments must be received on

or before February 9, 1995.

ADDRESSES: Comments may be mailed

to: Daniel A. Meer, Rulemaking Section

[A–5–3], Air and Toxics Division, U.S.

Environmental Protection Agency,

Region IX, 75 Hawthorne Street, San

Francisco, CA 94105–3901.

Copies of the rules and EPA’s

evaluation report of each rule are

available for public inspection at EPA’s

Region 9 office during normal business

hours. Copies of the submitted rules are

also available for inspection at the

following locations:

California Air Resources Board,

Stationary Source Division, Rule

Evaluation Section, 2020 ‘‘L’’ Street,

Sacramento, CA 95814.

Placer County Air Pollution Control

District, 11464 B Avenue, Auburn, CA

95603.

San Diego County Air Pollution

Control District, 9150 Chesapeake Drive,

San Diego, CA 92123.

FOR FURTHER INFORMATION CONTACT:

Nikole Reaksecker, Rulemaking Section

(A–5–3), Air and Toxics Division, U.S.

Environmental Protection Agency,

Region IX, 75 Hawthorne Street, San

Francisco, CA 94105–3901, (415) 744–

1187.

SUPPLEMENTARY INFORMATION:

Applicability

The rules being proposed for approval

into the California SIP include: PCAPCD

Rule 223, Metal Container Coating;

PCAPCD Rule 410, Recordkeeping for

Volatile Organic Compound Emissions;

and SDCAPCD Rule 67.4, Metal

Container, Metal Closure, and Metal

Coil Coating Operations. These rules

were submitted by the California Air

Resources Board to EPA on November

30, 1994, December 21, 1994, and

October 19, 1994, respectively.

Background

On March 3, 1978, EPA promulgated

a list of ozone nonattainment areas

under the provisions of the Clean Air

Act, as amended in 1977 (1977 CAA or

pre-amended Act), that included Placer