55136 Federal Register / Vol. 74, No. 206 / Tuesday, October 27, 2009 / Rules and Regulations 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9460] 

RIN 1545–BD67 

Declaratory Judgments—Gift Tax 

Determinations; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9460) that were published in the 

Federal Register on Wednesday, 

September 9, 2009 regarding petitions 

filed with the United States Tax Court 

for declaratory judgments with respect 

to the valuation of gifts. 

DATES: This correction is effective on 

October 27, 2009 and is applicable in 

taxable years ending on or after 

September 9, 2009. 

FOR FURTHER INFORMATION CONTACT: Juli 

Ro Kim or George Masnik, (202) 622– 

3090 (not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9460) that 

are the subject of these corrections are 

under section 7477 of the Internal 

Revenue Code. 

Need for Correction 

As published on September 9, 2002 

(74 FR 46347), the final regulations (TD 

9460) contain errors that may prove to 

be misleading and are in need of 

clarification. 

List of Subjects in 26 CFR Part 301 

Employment taxes, Estate taxes, 

Excise taxes, Gift taxes, Income taxes, 

Penalties, Reporting and recordkeeping 

requirements. 

Correction of Publication 

■ Accordingly, 26 CFR part 301 is 

corrected by making the following 

correcting amendments: 

PART 301—PROCEDURE AND 

ADMINISTRATION 

■ Paragraph 1. The authority citation 

for part 301 continues to read in part as 

follows: 

Authority: 26 U.S.C. 7805 * * * 

■ Par. 2. Section 301.7477–1 is 

amended by revising the second 

sentence of paragraph (d)(2) to read as 

follows: 

§ 301.7477–1 Declaratory judgments 

relating to the value of certain gifts for gift 

tax purposes. 

* * * * * 

(d) * * * 

(2) * * * For purposes of this 

paragraph (d)(2), the term return of tax 

imposed by chapter 12 means the last 

gift tax return (Form 709, ‘‘United States 

Gift (and Generation–Skipping Transfer) 

Tax Return’’ or such other form as may 

be utilized for this purpose from time to 

time by the IRS) for the calendar year 

filed on or before the due date of the 

return, including extensions granted if 

any, or, if a timely return is not filed, 

the first gift tax return for that calendar 

year filed after the due date. * * * 

* * * * * 

LaNita VanDyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. E9–25737 Filed 10–26–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 301 

[TD 9460] 

RIN 1545–BD67 

Declaratory Judgments—Gift Tax 

Determinations; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to final regulations. 

SUMMARY: This document contains 

corrections to final regulations (TD 

9460) that were published in the 

Federal Register on Wednesday, 

September 9, 2009 (74 FR 46347) 

regarding petitions filed with the United 

States Tax Court for declaratory 

judgments with respect to the valuation 

of gifts. 

FOR FURTHER INFORMATION CONTACT: Juli 

Ro Kim or George Masnik, (202) 622– 

3090 (not a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9460) that 

are the subject of these corrections are 

under section 7477 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9460) contain errors that may prove 

to be misleading and are in need of 

clarification. 

Correction of Publication 

Accordingly, the final regulations (TD 

9460), that are the subject of FR Doc. 

E9–21458, are corrected as follows: 

1. On page 46347, in the preamble, 

column 1, under the caption ‘‘For 

Further Information Contact’’, line 1, the 

language ‘‘Deborah S. Ryan’’ is corrected 

to read ‘‘Juli Ro Kim’’. 

2. On page 46347, in the preamble, 

column 3, under the paragraph heading 

‘‘Drafting Information’’, line 2, the 

language ‘‘regulations are Deborah Ryan 

and Juli’’ is corrected to read 

‘‘regulations are George Masnik and 

Juli’’. 

LaNita VanDyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel (Procedure and Administration). 

[FR Doc. E9–25739 Filed 10–26–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 147 

[Docket No. USCG–2008–1051] 

RIN 1625–AA00 

Safety Zone; Perdido Regional Host 

Outer Continental Shelf Platform, Gulf 

of Mexico 

AGENCY: Coast Guard, DHS. 

ACTION: Final rule. 

SUMMARY: The Coast Guard is 

establishing a safety zone around the 

Perdido Regional Host (PRH), a highproduction, manned oil and natural gas 

platform. The platform needs to be 

protected from vessels operating outside 

the normal shipping channels and 

fairways. Placing a safety zone around 

the platform will significantly reduce 

the threat of allisions, oil spills, and 

releases of natural gas, and thereby 

protect the safety of life, property, and 

the environment. 

DATES: This rule is effective November 

27, 2009. 

ADDRESSES: Documents indicated in this 

preamble as being available in the 

docket, are part of docket USCG–2008– 

1051 and are available online by going 

to http://www.regulations.gov, inserting 

USCG–2008–1051 in the ‘‘Keyword’’ 

box, and then clicking ‘‘Search.’’ This 

material is also available for inspection 

or copying at the Docket Management 

Facility (M–30), U.S. Department of 

Transportation, West Building Ground 

Floor, Room W12–140, 1200 New Jersey 


pwalker on DSK8KYBLC1PROD with RULES
Federal Register / Vol. 74, No. 206 / Tuesday, October 27, 2009 / Rules and Regulations 55137 

Avenue, SE., Washington, DC 20590, 

between 9 a.m. and 5 p.m., Monday 

through Friday, except Federal holidays. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this rule, call or 

e-mail Dr. Madeleine McNamara, U.S. 

Coast Guard, District Eight Waterways 

Management Coordinator; telephone 

504–671–2103, 

madeleine.w.mcnamara@uscg.mil. If 

you have questions on viewing the 

docket, call Renee V. Wright, Program 

Manager, Docket Operations, telephone 

202–366–9826. 

SUPPLEMENTARY INFORMATION: 

Regulatory Information 

On February 13, 2009, we published 

an interim rule with a request for 

comments entitled, ‘‘Safety Zone; 

Perdido Regional Host Outer 

Continental Shelf Platform in the Gulf of 

Mexico’’ in the Federal Register (74 FR 

7181). We received no comments on the 

interim rule. 

Background and Purpose 

The safety zone established by this 

regulation is in the deepwater area of 

the Gulf of Mexico, located at 26°07′44′′ 

N, 094°53′53′′ W in Alaminos Canyon 

block 857. For the purposes of this 

regulation, the deepwater area is 

considered to be waters of 304.8 meters 

(1,000 feet) or greater depth extending to 

the limits of the Exclusive Economic 

Zone (EEZ), which is contiguous to the 

territorial sea of the United States, and 

extends up to 200 nautical miles from 

the baseline from which the breadth of 

the territorial sea is measured. 

Navigation in the area of the safety zone 

consists of large commercial shipping 

vessels, fishing vessels, cruise ships, 

tugs with tows and the occasional 

recreational vessel. The deepwater area 

also includes an extensive system of 

fairways. 

Shell Offshore, Inc. requested that the 

Coast Guard establish a safety zone 

around the Perdido Regional Host. The 

request for the safety zone was made 

due to the safety concerns for both the 

personnel aboard the platforms and the 

environment. Shell Offshore, Inc. 

indicated that the location, production 

level, and personnel levels on board the 

platform makes it highly likely that any 

allision with the platform would result 

in a catastrophic event. Perdido 

Regional Host is a high production oil 

and gas drilling platform producing 

approximately 100,000 barrels of oil per 

day and 200 million standard cubic feet 

of gas per day; it is manned with a crew 

of approximately 150 people. 

In evaluating this request, the Coast 

Guard explored relevant safety factors 

and considered several criteria, 

including but not limited to: (1) The 

level of shipping activity around the 

facility; (2) safety concerns for 

personnel aboard the facility; (3) 

concerns for the environment; (4) the 

likeliness that an allision would result 

in a catastrophic event based on 

proximity to shipping fairways, 

offloading operations, production levels, 

and size of the crew; (5) the volume of 

traffic in the vicinity of the proposed 

area; (6) the types of vessels navigating 

in the vicinity of the proposed area; and, 

(7) the structural configuration of the 

facility. 

Results from a thorough and 

comprehensive examination of the 

criteria, IMO guidelines, and existing 

regulations warrant the establishment of 

a safety zone of 500 meters around 

Perdido Regional Host at 26°07′44′′ N, 

094°53′53′′ W. 

Discussion of Comments and Changes 

We received no comments in response 

to the interim rule. 

Regulatory Analyses 

We developed this rule after 

considering numerous statutes and 

executive orders related to rulemaking. 

Below we summarize our analyses 

based on 13 of these statutes or 

executive orders. 

Regulatory Planning and Review 

This rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, Regulatory 

Planning and Review, and does not 

require an assessment of potential costs 

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

Order. The Office of Management and 

Budget has not reviewed it under that 

Order. 

This rule is not a significant 

regulatory action due to the distance of 

the Perdido Regional Host from both 

land and safety fairways. Vessels 

traversing waters near the safety zone 

will be able to safely travel around the 

zone without incurring additional cost. 

Small Entities 

Under the Regulatory Flexibility Act 

(5 U.S.C. 601–612), we have considered 

whether this rule would have a 

significant economic impact on a 

substantial number of small entities. 

The term ‘‘small entities’’ comprises 

small businesses, not-for-profit 

organizations that are independently 

owned and operated and are not 

dominant in their fields, and 

governmental jurisdictions with 

populations of less than 50,000. 

The Coast Guard certifies under 5 

U.S.C. 605(b) that this rule will not have 

a significant economic impact on a 

substantial number of small entities. 

This rule will affect the following 

entities, some of which may be small 

entities: The owners or operators of 

vessels intending to transit or anchor in 

Alaminos Canyon block 857. This safety 

zone will not have a significant 

economic impact on a substantial 

number of small entities for the 

following reasons: (1) This rule will 

enforce a safety zone around a 

production platform that is in an area of 

the Gulf of Mexico not typically 

frequented by vessel traffic; (2) this rule 

will enforce a safety zone that is not in 

close proximity to a safety fairway; and, 

(3) vessel traffic can pass safely around 

the safety zone without incurring 

additional costs. 

Assistance for Small Entities 

Under section 213(a) of the Small 

Business Regulatory Enforcement 

Fairness Act of 1996 (Pub. L. 104–121), 

in the interim rule we offered to assist 

small entities in understanding the rule 

so that they could better evaluate its 

effects on them and participate in the 

rulemaking process. 

Small businesses may send comments 

on the actions of Federal employees 

who enforce, or otherwise determine 

compliance with, Federal regulations to 

the Small Business and Agriculture 

Regulatory Enforcement Ombudsman 

and the Regional Small Business 

Regulatory Fairness Boards. The 

Ombudsman evaluates these actions 

annually and rates each agency’s 

responsiveness to small business. If you 

wish to comment on actions by 

employees of the Coast Guard, call 1– 

888–REG–FAIR (1–888–734–3247). The 

Coast Guard will not retaliate against 

small entities that question or complain 

about this rule or any policy or action 

of the Coast Guard. 

Collection of Information 

This rule calls for no new collection 

of information under the Paperwork 

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

3520). 

Federalism 

A rule has implications for federalism 

under Executive Order 13132, 

Federalism, if it has a substantial direct 

effect on State or local governments and 

would either preempt State law or 

impose a substantial direct cost of 

compliance on them. We have analyzed 

this rule under that Order and have 

determined that it does not have 

implications for federalism. 


pwalker on DSK8KYBLC1PROD with RULES
55138 Federal Register / Vol. 74, No. 206 / Tuesday, October 27, 2009 / Rules and Regulations 

Unfunded Mandates Reform Act 

The Unfunded Mandates Reform Act 

of 1995 (2 U.S.C. 1531–1538) requires 

Federal agencies to assess the effects of 

their discretionary regulatory actions. In 

particular, the Act addresses actions 

that may result in the expenditure by a 

State, local, or tribal government, in the 

aggregate, or by the private sector of 

$100,000,000 or more in any one year. 

Though this rule will not result in such 

an expenditure, we do discuss the 

effects of this rule elsewhere in this 

preamble. 

Taking of Private Property 

This rule will not effect a taking of 

private property or otherwise have 

taking implications under Executive 

Order 12630, Governmental Actions and 

Interference with Constitutionally 

Protected Property Rights. 

Civil Justice Reform 

This rule meets applicable standards 

in sections 3(a) and 3(b)(2) of Executive 

Order 12988, Civil Justice Reform, to 

minimize litigation, eliminate 

ambiguity, and reduce burden. 

Protection of Children 

We have analyzed this rule under 

Executive Order 13045, Protection of 

Children from Environmental Health 

Risks and Safety Risks. This rule is not 

an economically significant rule and 

does not create an environmental risk to 

health or risk to safety that may 

disproportionately affect children. 

Indian Tribal Governments 

This rule does not have tribal 

implications under Executive Order 

13175, Consultation and Coordination 

with Indian Tribal Governments, 

because it does not have a substantial 

direct effect on one or more Indian 

tribes, on the relationship between the 

Federal Government and Indian tribes, 

or on the distribution of power and 

responsibilities between the Federal 

Government and Indian tribes. 

Energy Effects 

We have analyzed this rule under 

Executive Order 13211, Actions 

Concerning Regulations That 

Significantly Affect Energy Supply, 

Distribution, or Use. We have 

determined that it is not a ‘‘significant 

energy action’’ under that order because 

it is not a ‘‘significant regulatory action’’ 

under Executive Order 12866 and is not 

likely to have a significant adverse effect 

on the supply, distribution, or use of 

energy. The Administrator of the Office 

of Information and Regulatory Affairs 

has not designated it as a significant 

energy action. Therefore, it does not 

require a Statement of Energy Effects 

under Executive Order 13211. 

Technical Standards 

The National Technology Transfer 

and Advancement Act (NTTAA) (15 

U.S.C. 272 note) directs agencies to use 

voluntary consensus standards in their 

regulatory activities unless the agency 

provides Congress, through the Office of 

Management and Budget, with an 

explanation of why using these 

standards would be inconsistent with 

applicable law or otherwise impractical. 

Voluntary consensus standards are 

technical standards (e.g., specifications 

of materials, performance, design, or 

operation; test methods; sampling 

procedures; and related management 

systems practices) that are developed or 

adopted by voluntary consensus 

standards bodies. 

This rule does not use technical 

standards. Therefore, we did not 

consider the use of voluntary consensus 

standards. 

Environment 

We have analyzed this rule under 

Department of Homeland Security 

Management Directive 023–01 and 

Commandant Instruction M16475.lD, 

which guide the Coast Guard in 

complying with the National 

Environmental Policy Act of 1969 

(NEPA) (42 U.S.C. 4321–4370f), and 

have concluded this action is one of a 

category of actions which do not 

individually or cumulatively have a 

significant effect on the human 

environment. This rule is categorically 

excluded, under figure 2–1, paragraph 

(34)(g), of the Instruction, because the 

rule establishes a safety zone. An 

environmental analysis checklist and a 

categorical exclusion determination are 

will be available in the docket where 

indicated under ADDRESSES. 

List of Subjects in 33 CFR Part 147 

Continental shelf, Marine safety, 

Navigation (water). 

■ For the reasons discussed in the 

preamble, the Coast Guard amends 33 

CFR part 147 as follows: 

PART 147—SAFETY ZONES 

■ 1. The authority citation for part 147 

continues to read as follows: 

Authority: 14 U.S.C. 85; 43 U.S.C. 1333; 

Department of Homeland Security Delegation 

No. 1070.1. 

■ 2. Revise § 147.845 to read as follows: 

§ 147.845 Perdido Regional Host safety 

zone. 

(a) Description. The Perdido Regional 

Host is located at position 26°07′44′′ N, 

094°53′53′′ W. The area within 500 

meters (1640.4 feet) from each point on 

the structure’s outer edge is a safety 

zone. 

(b) Regulation. No vessel may enter or 

remain in this safety zone except the 

following: 

(1) An attending vessel; 

(2) A vessel under 100 feet in length 

overall not engaged in towing; or 

(3) A vessel authorized by the 

Commander, Eighth Coast Guard 

District or a designated representative. 

Dated: September 8, 2009. 

Mary E. Landry, 

Admiral, U.S. Coast Guard, Commander, 

Eighth Coast Guard District. 

[FR Doc. E9–25595 Filed 10–26–09; 8:45 am] 

BILLING CODE 4910–15–P 

LIBRARY OF CONGRESS 

Copyright Office 

37 CFR Part 201 

[Docket No. RM 2008–08] 

Exemption to Prohibition on 

Circumvention of Copyright Protection 

Systems for Access Control 

Technologies 

AGENCY: Copyright Office, Library of 

Congress. 

ACTION: Interim rule. 

SUMMARY: The Librarian of Congress is 

extending, on an interim basis, the 

existing classes of works with respect to 

which the prohibition against 

circumvention of technological 

measures that effectively control access 

to copyrighted works shall not apply to 

persons who engage in noninfringing 

uses. 

DATES: Effective Date: October 28, 2009. 

FOR FURTHER INFORMATION CONTACT: 

David Carson, General Counsel, 

Copyright Office, GC/I&R, P.O. Box 

70400, Washington, DC 20024. 

Telephone: (202) 707–8380. Telefax: 

(202) 707–8366. 

SUPPLEMENTARY INFORMATION: Section 

1201(a)(1) of the copyright law prohibits 

the circumvention of technological 

measures that control access to works 

protected by copyright. It also provides 

that every three years, the Register of 

Copyrights is to conduct a rulemaking 

proceeding to determine whether users 

of particular classes of copyrighted 

works are, or in the next three years are 

likely to be, adversely affected by that 

prohibition in their ability to make 

noninfringing uses of copyrighted 

works. That determination is made by 


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