Federal Register / Vol. 67, No. 1 / Wednesday, January 2, 2002 / Rules and Regulations 17

(e) Special rule for partnerships. The 

principles of this section apply to 

property transferred by a partnership to 

a RIC or REIT to the extent of any C 

corporation partner’s proportionate 

share of the transferred property. For 

example, if a C corporation owns a 20 

percent interest in a partnership and 

that partnership contributes an asset to 

a REIT in a section 351 transaction, then 

the partnership shall be treated as a C 

corporation with respect to 20 percent 

of the asset contributed to the REIT. If 

the partnership were to elect deemed 

sale treatment under paragraph (c) of 

this section with respect to such 

transfer, then any gain recognized by the 

partnership on the deemed sale must be 

specially allocated to the C corporation 

partner. 

(f) Effective date. This section applies 

to conversion transactions that occur on 

or after January 2, 2002. For conversion 

transactions that occurred on or after 

June 10, 1987 and before January 2, 

2002, see § 1.337(d)–5T and § 1.337(d)–

6T. This section expires on December 

31, 2004.

PART 602—OMB CONTROL NUMBERS 

UNDER THE PAPERWORK 

REDUCTION ACT

■ Par. 4. The authority citation for part 

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

■ Par. 5. In § 602.101, paragraph (b) is 

amended by adding an entry in 

numerical order to the table to read as 

follows:

§ 602.101 OMB Control numbers.

* * * * *

(b) * * *

CFR part or section where 

identified or described 

Current OMB 

control No. 

* * * * * 

1.337(d)–6T .......................... 1545–1672 

1.337(d)–7T .......................... 1545–1672 

* * * * * 

Approved: December 20, 2001. 

Robert E. Wenzel, 

Deputy Commissioner of Internal Revenue. 

Mark Weinberger, 

Assistant Secretary of the Treasury.

[FR Doc. 01–31969 Filed 12–31–01; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF TRANSPORTATION

Coast Guard 

33 CFR Part 110 

[CGD09–01–122] 

RIN 2115–AA98 

Special Anchorage Area: Henderson 

Harbor, NY

AGENCY: Coast Guard, DOT.

ACTION: Final rule; request for additional 

comments. 

SUMMARY: The purpose of this document 

is to solicit comments on the 

appropriate size of the Henderson 

Harbor Special Anchorage Area. On 

March 7, 2000, the Coast Guard 

published a final rule that substantially 

increased the size of the special 

anchorage area. Due to concerns from 

the local community, the Coast Guard is 

soliciting additional comments 

regarding the appropriate size of the 

Special Anchorage Area.

DATES: Comments must be received by 

April 2, 2002.

ADDRESSES: You may mail comments to 

Commander (mco–1), Ninth Coast 

Guard District, 1240 E. Ninth Street, 

Cleveland, Ohio 44199–2060, or deliver 

them to room 2069 at the same address 

between 9 a.m. and 2 p.m., Monday 

through Friday, except Federal holidays. 

The telephone number is (216) 902–

6056. 

The Ninth Coast Guard District 

Marine Safety Office maintains the 

public docket. Comments, and 

documents indicated in this preamble, 

will become part of this docket and will 

be available for inspection or copying at 

room 2069, Ninth Coast Guard District, 

between 9 a.m. and 2 p.m., Monday 

through Friday, except Federal holidays.

FOR FURTHER INFORMATION CONTACT:

Commander Ronald Branch, Chief, 

Marine Safety Compliance Operations 

Branch, Ninth Coast Guard District 

Marine Safety Office, 1240 E. Ninth 

Street, Cleveland, Ohio 44199–2060. 

The phone number is (216) 902–6056.

SUPPLEMENTARY INFORMATION: 

Request for Comments 

The Coast Guard encourages 

interested persons to submit data, 

views, or arguments. Persons submitting 

comments should include their names 

and addresses, identify this docket 

(CGD09–01–122) and the specific 

section of this document to which each 

comment applies, and give the reason 

for each comment. Please submit two 

copies of all comments and attachments 

in an unbound format, no larger than 

81⁄2 by 11 inches, suitable for copying 

and electronic filing. Persons wanting 

acknowledgment of receipt of comments 

should enclose stamped, self-addressed 

postcards or envelopes. 

Background Information 

The Coast Guard published a Notice 

of Proposed Rulemaking (NPRM) in the 

Federal Register on November 5, 1999 

(64 FR 60399). During the comment 

period for the NPRM, the Coast Guard 

received several positive comments 

from the community regarding the 

proposed enlargement of the anchorage 

area. Following the close of the 

comment period on January 4, 2000, the 

Coast Guard published a final rule in 

the Federal Register on March 7, 2000 

(65 FR 11892). 

The final rule extended anchorage 

area A approximately 1000 feet while 

keeping the width approximately the 

same as the existing anchorage area. The 

additional anchorage area was requested 

to compensate for the loss of safe 

anchorage area due to lower water 

levels. Since vessels must request 

permission from the Henderson Harbor 

Town Harbormaster before anchoring or 

mooring in the special anchorage area, 

the additional area gave the Town 

Harbormaster increased deepwater areas 

in which to direct vessels for safe 

anchorage. 

The Coast Guard has received letters 

and requests from members of the 

community, as well as town leaders, 

indicating that they would like to see an 

additional change to the anchorage area. 

Persons submitting comments should do 

as directed under request for comments 

above, and reply to the following 

specific suggested anchorage areas. 

Form letters simply citing anecdotal 

evidence or stating support for or 

opposition to regulations, without 

providing substantive data or arguments 

do not supply support for regulations. 

The following two options are being 

considered: 

1. Continue To Use Current Enlarged 

Anchorage Area 

(a) Area A. The area in the southern 

portion of Henderson Harbor west of the 

Henderson Harbor Yacht Club bounded 

by a line beginning at latitude 43°51′

08.8′′ N, longitude 76°12′ 08.9′′ W, 

thence to 43°51′09.0 N, 76°12.19.0 W, 

thence to 43°51′33.4′′ N, 76°12′19.0′′ W, 

thence to 43°51′33.4′′ N, 76°12′09.6′′ W, 

thence to the point of the beginning. 

These coordinates are based upon North 

American Datum 1983 (NAD 83). 

(b) Area B. The area in the southern 

portion of Henderson Harbor north of 

Graham Creek Entrance Light bounded 

by a line beginning at latitude 

18 Federal Register / Vol. 67, No. 1 / Wednesday, January 2, 2002 / Rules and Regulations 

43°51′21.8′′ N, longitude 76°11′58.2′′ W, 

thence to latitude 43°51′21.7′′ N, 

longitude 76°12′05.5′′ W, thence to 

latitude 43°51′33.4′′ N, longitude 

76°12′06.2′′ W, thence to latitude 

43°51′33.6′′ N, longitude 76°12′00.8′′ W, 

thence to the point of the beginning. All 

nautical positions are based on North 

American Datum 1983 (NAD 83). 

2. Revert Anchorage Area A Back to 

Previous Smaller Size 

(a) Area A. The area in the southern 

portion of Henderson Harbor west of the 

Henderson Harbor Yacht club bounded 

by a line beginning at 43°51′08.8′ N, 

76°12′08.9′′ W, thence to 43°51′09.0′′ N, 

76°12′19.0′′ W, thence to 43°51′23.8′′ N, 

76°12′19.0 W, thence to 43°51′23.8′′ N, 

76°12′09.6′′ W, and then back to the 

beginning. These coordinates are based 

upon North American Datum 1983 

(NAD 83). 

(b) Area B. The area in the southern 

portion of Henderson Harbor north of 

Graham Creek Entrance Light bounded 

by a line beginning at latitude 

43°51′21.8′′ N, longitude 76°11′58.2′′ W, 

thence to latitude 43°51′21.7′′ N, 

longitude 76°12′05.5′′ W, thence to 

latitude 43°51′33.4′′ N, longitude 

76°12′06.2′′ W, thence to latitude 

43°51′33.6′′ N, longitude 76°12′00.8′′ W, 

thence to the point of the beginning. All 

nautical positions are based on North 

American Datum 1983 (NAD 83).

Dated: December 17, 2001. 

James D. Hull, 

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

Ninth Coast Guard District.

[FR Doc. 01–32042 Filed 12–31–01; 8:45 am] 

BILLING CODE 4910–15–P

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[CA 252–0312c; FRL–7118–3] 

Interim Final Determination That State 

Has Corrected the Deficiency

AGENCY: Environmental Protection 

Agency (EPA).

ACTION: Interim final determination.

SUMMARY: Elsewhere in today’s Federal 

Register, EPA has published a direct 

final rulemaking fully approving 

revisions to the California State 

Implementation Plan. The revisions 

concern Mojave Desert Air Quality 

Management rule 1161. EPA has also 

published a proposed rulemaking to 

provide the public with an opportunity 

to comment on EPA’s action. If a person 

submits adverse comments on EPA’s 

direct final action, EPA will withdraw 

its direct final rule and will consider 

any comments received before taking 

final action on the State’s submittal. 

Based on the proposal, EPA is making 

an interim final determination by this 

action that the State has corrected the 

deficiency for which a sanctions clock 

began on May 11, 2000. This action will 

defer the imposition of the offset and 

highway sanctions. Although this action 

is effective upon publication, EPA will 

take comment. If no comments are 

received on EPA’s approval of the 

State’s submittal, the direct final action 

published in today’s Federal Register

will also finalize EPA’s determination 

that the State has corrected the 

deficiency that started the sanctions 

clock. If comments are received on 

EPA’s approval and this interim final 

action, EPA will publish a final notice 

taking into consideration any comments 

received.

DATES: This action becomes effective 

January 2, 2002. Comments must be 

received by February 1, 2002.

ADDRESSES: Written comments must be 

submitted to Andrew Steckel, 

Rulemaking Section (AIR–4), Air 

Division, U.S. Environmental Protection 

Agency, Region IX, 75 Hawthorne 

Street, San Francisco, CA 94105. 

Copies of the rule revisions and EPA’s 

evaluation report are available for 

public inspection at EPA’s Region IX 

office during normal business hours. 

Copies of the submitted rule revisions 

are available for inspection at the 

following locations:

U.S. Environmental Protection Agency, 

Region IX, Rulemaking Office (AIR–

4), Air Division, 75 Hawthorne Street, 

San Francisco, CA 94105 

California Air Resources Board, 

Stationary Source Division, Rule 

Evaluation Section, 2020 ‘‘L’’ Street, 

Sacramento, CA 95812. 

Mohave Desert Air Quality Management 

District, 14306 Park Avenue, 

Victorville, CA 92392

FOR FURTHER INFORMATION CONTACT:

Charnjit Bhullar, Rulemaking Office, 

AIR–4, Air Division, U.S. 

Environmental Protection Agency, 

Region IX, 75 Hawthorne Street, San 

Francisco, CA 94105, Telephone: (415) 

972–3960

SUPPLEMENTARY INFORMATION: 

I. Background 

On June 29, 1995, the State submitted 

MDAQMD Rule 1161, for which EPA 

published a limited disapproval in the 

Federal Register on May 11, 2000. 65 

FR 11674. EPA’s disapproval action 

started an 18-month clock for the 

imposition of one sanction (followed by 

a second sanction 6 months later) and 

a 24-month clock for promulgation of a 

Federal Implementation Plan (FIP). The 

State subsequently submitted a revised 

version of this rule on November 8, 

2001. EPA is taking direct final action 

on this submittal pursuant to its 

modified direct final policy set forth at 

59 FR 24054 (May 10, 1994). In the 

Rules section of today’s Federal 

Register, EPA has issued a direct final 

full approval of the State of California’s 

submittal of MDAQMD Rule 1161. In 

addition, in the Proposed Rules section 

of today’s Federal Register, EPA has 

proposed full approval of the State’s 

submittal. 

Based on the proposal set forth in 

today’s Federal Register, EPA believes 

that it is more likely than not that the 

State has corrected the original 

disapproval deficiencies. Therefore, 

EPA is taking this final rulemaking 

action, effective on publication, finding 

that the State has corrected the 

deficiencies. However, EPA is also 

providing the public with an 

opportunity to comment on this final 

action. If, based on any comments on 

this action and any comments on EPA’s 

proposed full approval of the State’s 

submittal, EPA determines that the 

State’s submittal is not fully approvable 

and this final action was inappropriate, 

EPA will either propose or take final 

action finding that the State has not 

corrected the original disapproval 

deficiencies. As appropriate, EPA will 

also issue an interim final determination 

or a final determination that the 

deficiencies have been corrected. 

This action does not stop the 

sanctions clock that started for this area 

on May 11, 2000. However, this action 

will defer the imposition of the offset 

and highway sanctions. If EPA’s direct 

final action fully approving the State’s 

submittal becomes effective, such action 

will permanently stop the sanctions 

clock and will permanently lift any 

imposed, stayed or deferred sanctions. If 

EPA must withdraw the direct final 

action based on adverse comments and 

EPA subsequently determines that the 

State, in fact, did not correct the 

disapproval deficiencies, EPA will also 

determine that the State did not correct 

the deficiency and the sanctions 

consequences described in the sanctions 

rule will apply. 

II. EPA Action 

EPA is taking interim final action 

finding that the State has corrected the 

disapproval deficiency that started the 

sanctions clock. Based on this action, 

imposition of the offset and highway 

sanctions will be deferred until EPA’s 

direct final action fully approving the