19192 Federal Register / Vol. 61, No. 85 / Wednesday, May 1, 1996 / Rules and Regulations

Therefore, Z’s share of the remediation

disbursement made in 1996 is $1,025,000

($1,000,000 contribution by Z plus $25,000 of

interest allocated to Z’s portion of the trust).

Z takes the $1,025,000 disbursement into

account under the appropriate federal tax

accounting rules. In addition, X’s share of the

remediation disbursement made in 1996 is

$487,500, and Y’s share of the remediation

disbursement made in 1996 is $487,500. X

and Y take their respective shares of the

disbursement into account under the

appropriate federal tax accounting rules.

(e) The trustee made no further

remediation disbursements in 1996, and X

and Y made no further contributions in 1996.

From December 1, 1996, to December 31,

1996, the interest earned on the funds

remaining in the trust was $5,000, which is

allocated $2,500 to X’s portion and $2,500 to

Y’s portion. Accordingly, for 1996, X and Y

each had interest income of $27,500 from the

trust and Z had interest income of $25,000

from the trust.

(5) This paragraph (e) is applicable to

trusts meeting the requirements of

paragraph (e)(1) of this section that are

formed on or after May 1, 1996. This

paragraph (e) may be relied on by trusts

formed before May 1, 1996, if the trust

has at all times met all requirements of

this paragraph (e) and the grantors have

reported items of ,income and

deduction consistent with this

paragraph (e) on original or amended

returns. For trusts formed before May 1,

1996, that are not described in the

preceding sentence, the Commissioner

may permit by letter ruling, in

appropriate circumstances, this

paragraph (e) to be applied subject to

appropriate terms and conditions.

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 6. The authority citation for part

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

§ 602.101 [Amended]

Par. 7. In § 602.101, paragraph (c) is

amended by adding the entry

‘‘301.7701–4 . . . . 1545–1465’’ in

numerical order to the table.

Margaret Milner Richardson,

Commissioner of Internal Revenue.

Approved: April 5, 1996.

Leslie Samuels,

Assistant Secretary of the Treasury.

[FR Doc. 96–10544 Filed 4–30–96; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Parts 100 and 165

[CGD 96–024]

Safety Zones, Security Zones, and

Special Local Regulations

AGENCY: Coast Guard, DOT.

ACTION: Notice of temporary rules

issued.

SUMMARY: This document provides

required notice of substantive rules

adopted by the Coast Guard and

temporarily effective between January 1,

1996 and March 31, 1996, which were

not published in the Federal Register.

This quarterly notice lists temporary

local regulations, security zones, and

safety zones, which were of limited

duration and for which timely

publication in the Federal Register was

not possible.

DATES: This notice lists temporary Coast

Guard regulations that became effective

and were terminated between January 1,

1996 and March 31, 1996, as well as

several regulations which were not

included in the previous quarterly list.

ADDRESSES: The complete text of these

temporary regulations may be examined

at, and is available on request, from

Executive Secretary, Marine Safety

Council (G–LRA), U.S. Coast Guard

Headquarters, 2100 Second Street, SW.,

Washington, DC 20593–0001.

FOR FURTHER INFORMATION CONTACT:

Commander Stephen J. Darmody,

Executive Secretary, Marine Safety

Council at (202) 267–1477 between the

hours of 8 a.m. and 3 p.m., Monday

through Friday.

SUPPLEMENTARY INFORMATION: District

Commanders and Captains of the Port

(COTP) must be immediately responsive

to the safety needs of the waters within

their jurisdiction; therefore, District

Commanders and COTPs have been

delegated the authority to issue certain

local 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 around

a vessel in motion. Security zones limit

access to vessels, ports, or waterfront

facilities to prevent injury or damage.

Special local regulations are issued to

enhance the safety of participants and

spectators at regattas and other marine

events. Timely publication of these

regulations in the Federal Register is

often precluded when a regulation

responds to an emergency, or when an

event occurs without sufficient advance

notice. However, the affected public is

informed of these regulations 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 regulation.

Because mariners are notified by

Coast Guard officials on-scene prior to

enforcement action, Federal Register

notice is not required to place the

special local regulation, security zone,

or safety zone in effect. However, the

Coast Guard, by law, must publish in

the Federal Register notice of

substantive rules adopted. To discharge

this legal obligation without imposing

undue expense on the public, the Coast

Guard periodically publishes a list of

these temporary special local

regulations, security zones, and safety

zones. Permanent regulations are not

included in this list because they are

published in their entirety in the

Federal Register. Temporary regulations

may also be published in their entirety

if sufficient time is available to do so

before they are placed in effect or

terminated. These safety zones, special

local regulations and security zones

have been exempted from review under

E.O. 12866 because of their emergency

nature, or limited scope and temporary

effectiveness.

The following regulations were placed

in effect temporarily during the period

January 1, 1996 and March 31, 1996,

unless otherwise indicated.

Stephen J. Darmody,

Commander, U.S. Coast Guard, Executive

Secretary Marine Safety Council.

QUARTERLY REPORT

Docket No. Location Type Effective

date

Corpus Christi 96–001 ........ Gulf Intracoastal Waterway ............................................................................ Safety Zone ............... 1/13/96

Corpus Christi 96–002 ........ Gulf Intracoastal Waterway ............................................................................ Safety Zone ............... 1/22/96

Hampton Roads 95–079 ..... Chesapeake Bay, VA ..................................................................................... Safety Zone ............... 11/13/95
Federal Register / Vol. 61, No. 85 / Wednesday, May 1, 1996 / Rules and Regulations 19193

QUARTERLY REPORT—Continued

Docket No. Location Type Effective

date

Huntington 96–001 .............. Kanawha River, Kanawha Falls, WV ............................................................. Safety Zone ............... 1/19/96

Huntington 96–002 .............. Kanawha Falls, WV ........................................................................................ Safety Zone ............... 1/21/96

Huntington 96–003 .............. Winfield, WV ................................................................................................... Safety Zone ............... 1/22/96

Huntington 96–004 .............. Gallipolis, WV ................................................................................................. Safety Zone ............... 1/31/96

Huntington 96–006 .............. M. 183 to M. 185.5 ......................................................................................... Safety Zone ............... 2/29/96

Jacksonville 96–016 ............ Vilano Beach, FL ............................................................................................ Safety Zone ............... 3/12/96

LA/Long Beach 96–001 ...... San Pedro Bay, CA ........................................................................................ Safety Zone ............... 2/14/96

LA/Long Beach 96–004 ...... San Pedro Bay, CA ........................................................................................ Safety Zone ............... 3/19/96

LA/Long Beach 96–005 ...... San Pedro Bay, CA ........................................................................................ Safety Zone ............... 3/23/96

Louisville 96–002 ................ Ohio River, Cincinnati, OH ............................................................................. Safety Zone ............... 2/5/96

Miami 96–012 ..................... Key West, FL .................................................................................................. Safety Zone ............... 3/2/96

Miami 96–019 ..................... Fort Lauderdale, FL ........................................................................................ Safety Zone ............... 3/18/96

Morgan City 95–003 ........... Gulf Intracoastal Waterway, Houman, LA ...................................................... Safety Zone ............... 2/12/96

New Orleans 96–001 .......... M. 94 to M. 97 ................................................................................................ Safety Zone ............... 2/19/96

San Diego 96–001 .............. San Diego Bay, CA ........................................................................................ Safety Zone ............... 3/7/96

San Juan 96–001 ................ San Juan Harbor, PR ..................................................................................... Safety Zone ............... 1/6/96

San Juan 96–011 ................ San Juan Harbor, PR ..................................................................................... Safety Zone ............... 2/27/96

San Juan 96–024 ................ San Juan, PR ................................................................................................. Security Zone ............ 3/21/96

01–95–174 .......................... Charlestown, MA ............................................................................................ Security Zone ............ 3/28/96

01–95–177 .......................... Mystic, CT ....................................................................................................... Safety Zone ............... 12/31/95

01–96–019 .......................... Bridgeport, CT ................................................................................................ Safety Zone ............... 3/17/96

01–96–400 .......................... Port of New York and New Jersey ................................................................. Safety Zone ............... 1/7/96

05–96–006 .......................... Albemarle Sound, NC ..................................................................................... Safety Zone ............... 1/31/96

05–96–011 .......................... Hampton Roads, VA ....................................................................................... Safety Zone ............... 3/14/96

07–96–002 .......................... Hillsborough Bay, Tampa, FL ......................................................................... Special Local ............. 2/3/96

07–96–022 .......................... St. Augustine, FL ............................................................................................ Special Local ............. 3/31/96

07–96–025 .......................... Bahia De Mayaguez, PR ................................................................................ Special Local ............. 3/24/96

07–96–026 .......................... Old San Juan, PR .......................................................................................... Special Local ............. 3/31/96

13–96–003 .......................... Columbia River, OR ....................................................................................... Safety Zone ............... 2/13/96

13–96–005 .......................... Portland, OR ................................................................................................... Security Zone ............ 2/14/96

13–96–006 .......................... Columbia River, OR ....................................................................................... Safety Zone ............... 2/14/96

13–96–007 .......................... Columbia River, OR ....................................................................................... Safety Zone ............... 2/15/96

13–96–008 .......................... Queets, WA .................................................................................................... Safety Zone ............... 3/27/96

13–96–009 .......................... Benton, WA .................................................................................................... Safety Zone ............... 3/28/96

[FR Doc. 96–10820 Filed 4–30–96; 8:45 am]

BILLING CODE 4910–14–M

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[PA034–4014, PA035–4015; FRL–5465–1]

Approval and Promulgation of Air

Quality Implementation Plans;

Pennsylvania; Redesignation Request

and Maintenance Plan for the

Pittsburgh Ozone Nonattainment Area

AGENCY: Environmental Protection

Agency.

ACTION: Final rule.

SUMMARY: Environmental Protection

Agency (EPA) is disapproving a

redesignation request for the Pittsburgh

ozone nonattainment area and a State

Implementation Plan (SIP) revision

submitted by the Commonwealth of

Pennsylvania. This SIP revision consists

of a maintenance plan for the Pittsburgh

ozone nonattainment area. The effect of

this action is to disapprove the

redesignation request and its associated

maintenance plan because the area

violated the National Ambient Air

Quality Standard for ozone (the ozone

NAAQS) and additionally is not

otherwise eligible for redesignation.

This action is being taken under

sections 107 and 110 of the Clean Air

Act.

EFFECTIVE DATE: This final rule is

effective on May 31, 1996.

ADDRESSES: Copies of the documents

relevant to this action are available for

public inspection during normal

business hours at the Air, Radiation,

and Toxics Division, Environmental

Protection Agency, Region III, 841

Chestnut Building, Philadelphia,

Pennsylvania 19107 and the

Pennsylvania Department of

Environmental Protection, Bureau of Air

Quality, P.O. Box 8468, 400 Market

Street, Harrisburg, Pennsylvania 17105.

FOR FURTHER INFORMATION CONTACT:

Maria A. Pino, (215) 597–9337, at the

EPA Region III office, or via e-mail at

pino.maria@epamail.epa.gov.

SUPPLEMENTARY INFORMATION: On

February 7, 1996 (61 FR 4598), EPA

published a notice of proposed

rulemaking (NPR) for the

Commonwealth of Pennsylvania that

proposed disapproval of the

redesignation request and maintenance

plan for the Pittsburgh-Beaver Valley

ozone nonattainment area (the

Pittsburgh area). The formal

redesignation request was submitted by

the Commonwealth of Pennsylvania on

November 12, 1993. At the same time,

the Commonwealth submitted a

maintenance plan for the Pittsburgh area

as a SIP revision. The Commonwealth

subsequently amended the maintenance

plan on January 13, 1994 and, again, on

May 12, 1995. During the 1995 ozone

season, the Pittsburgh area violated the

ozone NAAQS, making the area

ineligible for redesignation. Therefore,

EPA proposed to disapprove the

redesignation request and its associated

maintenance plan.

Other specific details of the

Commonwealth’s redesignation request

and maintenance plan for the Pittsburgh

area, and the rationale for EPA’s

proposed action are explained in the

NPR and will not be restated here. Both

positive and adverse public comments

were received on the NPR. EPA received

three comment letters in favor of the

proposed disapproval of the Pittsburgh