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Federal Register/Vol. 65, No. 102/Thursday, May 25 33760 Federal Register / Vol. 65, No. 102 / Thursday, May 25, 2000 / Rules and Regulations (ii) Special subgroup rule. In the event language ``1.1502±3T(c)(4)'' and adding entitled Temporary Regulations: that the principles of § 1.1502±21(g)(1) ``1.1502±3(d)(4)'' in its place. OPSAIL 2000/International Naval do not apply to a particular credit 2. In paragraph (b)(1)(v), the last Review 2000 (INR 2000), Port of New carryover in the current group, then sentence is amended by removing the York/New Jersey in the Federal Register solely for purposes of applying this language ``1.1502±3T(c)(4)'' and adding (65 FR 5833). On February 14, 2000, we paragraph (h)(4)(iii) to determine the ``1.1502±3(d)(4)'' in its place. published a correction to this NPRM limitation with respect to that carryover entitled Temporary Regulations: and with respect to which the SRLY Robert E. Wenzel, OPSAIL 2000/International Naval register (the aggregate of the member's Deputy Commissioner of Internal Revenue. Review 2000 (INR 2000), Port of New or subgroup's contribution to Approved: May 8, 2000. York/New Jersey in the Federal Register consolidated section 53(c) limitation Jonathan Talisman, (65 FR 7333). We received no letters reduced by the aggregate of the Deputy Assistant Secretary of the Treasury. commenting on the proposed rule. No member's or subgroup's minimum tax [FR Doc. 00±11901 Filed 5±24±00; 8:45 am] public hearing was requested, and none credits arising and absorbed in all BILLING CODE 4830±01±P was held. consolidated return years) began in a Background and Purpose taxable year for which the due date of The U.S. Navy is sponsoring the the return is on or before May 25, 2000, DEPARTMENT OF TRANSPORTATION the principles of § 1.1502±21(c)(2) shall International Naval Review. This event be applied without regard to the phrase Coast Guard consists of the anchoring of ``or for a carryover that was subject to approximately 50 U.S. and foreign naval the overlap rule described in paragraph 33 CFR Parts 100, 110, and 165 vessels in line between the Verrazano- (g) of this section or § 1.1502±15(g) with Narrows Bridge and the George respect to another group (the former [CGD01±99±050] Washington Bridge. A high level U.S. dignitary will transit aboard a U.S. Navy group).'' RIN 2115±AA97, AA98, AE46 (2) Overlap rule. Paragraph vessel along this line as a ceremonial (h)(4)(iii)(B)(5) of this section (relating Temporary Regulations: OPSAIL 2000/ review. Operation Sail, Inc. is to overlap with section 383) applies to International Naval Review 2000 (INR sponsoring the seventh OPSAIL Parade taxable years for which the due date 2000), Port of New York/New Jersey of Tall Ships, as well as a fireworks (without extensions) of the consolidated display co-sponsored by Macy's Inc. return is after May 25, 2000. For AGENCY: Coast Guard, DOT. Operation Sail consists of a parade of purposes of paragraph (h)(4)(iii)(B)(5) of ACTION: Temporary final rule. sailing vessels from the Verrazano- this section, only an ownership change Narrows Bridge north past a reviewing to which section 383, as amended by the SUMMARY: The Coast Guard is stand aboard the U.S.S. John F. Kennedy Tax Reform Act of 1986 (100 Stat. 2095), establishing temporary regulations in (CV±67) anchored in Federal Anchorage applies and which results in a section New York Harbor, Sandy Hook Bay, the 21B in Upper New York Bay. This 383 credit limitation shall constitute a Hudson and East Rivers, and the Kill parade will continue north to the George section 383 event. The optional effective Van Kull for OPSAIL 2000/INR 2000 Washington Bridge where these vessels date rule of § 1.1502±3(d)(4) (generally activities. This action is necessary to will turn south and go to berth making this paragraph (h)(4)(iii) also provide for the safety of life on throughout the Port of New York and applicable to a consolidated return year navigable waters during OPSAIL 2000/ New Jersey. These events are scheduled beginning on or after January 1, 1997, if INR 2000. This action is intended to to take place on July 4, 2000, in the Port the due date of the income tax return restrict vessel traffic in portions of New of New York/New Jersey, on the waters (without extensions) was on or before York Harbor, Sandy Hook Bay, the of New York Harbor, Sandy Hook Bay, the Hudson and East Rivers, and the Kill March 13, 1998) does not apply with Hudson and East Rivers, and the Kill Van Kull. The Coast Guard expects a respect to paragraph (h)(4)(iii)(B)(5) of Van Kull. minimum of 40,000 spectator craft for this section (relating to the overlap DATES: This rule is effective from 12 these events. These regulations create rule). p.m. e.s.t. on June 29, 2000, until 12 p.m. e.s.t. on July 5, 2000. temporary anchorage regulations, vessel § 1.1502±55T [Removed] movement controls, and two security ADDRESSES: Comments and material zones. The regulations will be in effect Par. 8. Section 1.1502±55T is received from the public, as well as at various times in the Port of New York removed. documents indicated in this preamble as and New Jersey during the period June Par. 9. Section 1.1502±98 is amended being available in the docket, are part of 29, 2000 through July 5, 2000. The by adding a sentence immediately docket CGD01±99±050 and are available vessel congestion due to the large following the first sentence to read as for inspection or copying at room 205, number of participating and spectator follows: of the Waterways Oversight Branch of vessels poses a significant threat to the Coast Guard Activities New York, § 1.1502±98 Coordination with section 383. safety of life. This rulemaking is between 8 a.m., e.s.t. and 3 p.m., e.s.t. * * * For example, subgroups with necessary to ensure the safety of life on Monday through Friday, except Federal respect to the carryover of general the navigable waters of the United holidays. business credits, minimum tax credits, States. unused foreign tax, and net capital loss FOR FURTHER INFORMATION CONTACT: Regulated Areas are determined by applying the Lieutenant J. Lopez, Waterways principles of § 1.1502±91(d)(1). * * * Oversight Branch, Coast Guard The Coast Guard is establishing two Activities New York (718) 354±4193. regulated areas in New York Harbor that § 1.1502±9A [Amended] SUPPLEMENTARY INFORMATION: will be in effect from July 3±5, 2000. Par. 10. Section 1.1502±9A is These two regulated areas are needed to amended as follows: Regulatory Information protect the maritime public and 1. In paragraph (a)(2), the last On February 7, 2000, we published a participating vessels from possible sentence is amended by removing the notice of proposed rulemaking (NPRM) hazards to navigation associated with; VerDate 11<MAY>2000 15:36 May 24, 2000 Jkt 190000 PO 00000 Frm 00024 Fmt 4700 Sfmt 4700 E:\FR\FM\25MYR1.SGM pfrm01 PsN: 25MYR1 Federal Register / Vol. 65, No. 102 / Thursday, May 25, 2000 / Rules and Regulations 33761 an International Naval Review Regulated Area A covers all waters of Gong Buoy 1 (LLNR 34800) and conducted on the Hudson River and New York Harbor Lower Bay and Sandy Ambrose Channel Entrance Lighted Bell New York Harbor Upper Bay, a Parade Hook Bay within the following Buoy 2 (LLNR 34805). Please see of Tall Ships transiting the waters of boundaries: south of the Verrazano- Chartlet I, depicting Regulated Area A, Sandy Hook Bay, New York Harbor, and Narrows Bridge; west of a line drawn included with this Temporary final rule ° ′ ″ the Hudson River in close proximity; shore to shore along 074 00 00 W (NAD (TFR) for the convenience of the reader. fireworks fired from 11±13 barges on the 1983) between Coney Island, New York, This area is to be used as a staging area Hudson and East Rivers and in Upper and Navesink, New Jersey; and east of for vessels participating in the Parade of New York Bay; and a large number of a line drawn shore to shore along Tall Ships. This regulated area is naval vessels, Tall Ships, and spectator 074°03′12″ W (NAD 1983) between Fort effective from 6 a.m., e.s.t. July 3, until craft anchored in close proximity Wadsworth, Staten Island, and 4 p.m., e.s.t. on July 4, 2000. throughout the duration of these events. Leonardo, New Jersey and all waters of These regulated areas include vessel Ambrose Channel shoreward of BILLING CODE 4910±15±U anchoring and operating restrictions. Ambrose Channel Entrance Lighted VerDate 11<MAY>2000 15:36 May 24, 2000 Jkt 190000 PO 00000 Frm 00025 Fmt 4700 Sfmt 4725 E:\FR\FM\25MYR1.SGM pfrm01 PsN: 25MYR1 33762 Federal Register / Vol. 65, No. 102 / Thursday, May 25, 2000 / Rules and Regulations Regulated Area B covers all waters of Verrazano-Narrows Bridge; and east of a This regulated area is for the New York Harbor, Upper Bay, the line drawn from shore to shore along International Naval Review, the Parade Hudson, Harlem, and East Rivers, and 074°05′15″ W (NAD 1983) between New of Tall Ships, and the July 4th fireworks the Kill Van Kull within the following Brighton, Staten Island, and Constable display. This regulated area is effective boundaries: south of 40°52′39″ N (NAD Hook, New Jersey, in the Kill Van Kull.
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