Federal Register/Vol. 68, No. 86/Monday, May 5, 2003/Rules And
23590 Federal Register / Vol. 68, No. 86 / Monday, May 5, 2003 / Rules and Regulations (iii) If, on the other hand, B requests that facilitate the running of the Five Pulaski Bridge $40,000 (which was the value of the ABC Borough Bike Tour. Vessels that can Corp. shares on November 1) be The Pulaski Bridge, at mile 0.6, across pass under the bridges without a bridge the Newtown Creek between Brooklyn recharacterized, the net income allocable to opening may do so at any time. the $40,000 is $4,000 [$40,000 × ($110,000 ¥ and Queens, has a vertical clearance of $100,000) ÷ $100,000]. Therefore, in order to DATES: This rule is effective on May 4, 39 feet at mean high water and 43 feet recharacterize $40,000 of the April 1, 2004, 2003. at mean low water in the closed conversion contribution on November 1, ADDRESSES: Documents indicated in this position. The existing operating 2004, the Roth IRA trustee must transfer from preamble as being available in the regulations listed at § 117.801(g). Taxpayer B’s Roth IRA to a traditional IRA docket are part of docket (CGD01–03– The owner of the bridges, New York assets with a value of $44,000 [$40,000 + 016) and are available for inspection or $4,000]. City Department of Transportation copying at the First Coast Guard requested a change to the operating (iv) Regardless of the amount of the District, Bridge Administration Office, contribution recharacterized, the regulations for the Third Avenue Bridge, determination of that amount (or of the net 408 Atlantic Avenue, Boston, the Madison Avenue Bridge, and the income allocable thereto) is not affected by Massachusetts, 02110–3350, between 7 Pulaski Bridge, to facilitate the running whether the recharacterization is a.m.
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