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Federal Register / Vol. 70, No.

148 / Wednesday, August 3, 2005 / Rules and Regulations 44467

DEPARTMENT OF THE TREASURY are service costs that do not directly occasional production of property (i.e.,
benefit, or are not incurred by reason of, property that is not mass-produced on a
Internal Revenue Service a production or resale activity. Mixed repetitive and routine basis and that
service costs are service costs that are does not have a high ‘‘turnover’’ rate.)
26 CFR Part 1 partially allocable to production or Similarly, the simplified service cost
[TD 9217] resale activities and partially allocable method is not appropriate to account for
to non-production or non-resale the casual or occasional production of
RIN 1545–BE61 activities. property.
Although section 263A requires On August 22, 1988, the IRS
Guidance Regarding the Simplified capitalization of indirect costs, the published Notice 88–86 (1988–2 C.B.
Service Cost Method and the statute generally does not set forth 401). Notice 88–86 states that
Simplified Production Method methods for allocating indirect costs, forthcoming regulations will expand the
AGENCY: Internal Revenue Service (IRS), including mixed service costs. Instead, categories of property eligible for the
Treasury. in accordance with the legislative simplified production method and
history of the section, the regulations simplified service cost method to other
ACTION: Final and temporary
under section 263A generally provide types of property that share
regulations.
that indirect costs are to be allocated to characteristics that are appropriate for
SUMMARY: This document contains final property using detailed or specific application of the methods. In
and temporary regulations relating to (facts-and-circumstances) cost allocation particular, the notice indicates that the
the capitalization of costs under the methods, including a specific regulations will provide that the
simplified service cost method of the identification method, the standard cost simplified production method and the
Income Tax Regulations and the method, and methods using burden simplified service cost method are
simplified production method. The rates. The regulations further provide available to (1) self-constructed assets
regulations affect taxpayers that use the that allocations of mixed service costs substantially identical in nature to, and
simplified service cost method or the are to be made on the basis of a factor produced in the same manner as,
simplified production method for self- or relationship that reasonably relates inventory property or other property
constructed assets that are produced on such costs with the benefit provided. To held primarily for sale to customers in
a routine and repetitive basis in the alleviate the administrative burdens of the ordinary course of the taxpayer’s
ordinary course of their businesses. The using these detailed or specific trade or business, and (2) self-
text of the temporary regulations also methods, the Treasury Department and constructed assets produced by the
serves as the text of the proposed the Internal Revenue Service developed taxpayer on a routine and repetitive
regulations set forth in the notice of simplified methods. In particular, the basis in the ordinary course of the
proposed rulemaking on this subject in simplified production method provided taxpayer’s production activities.
the Proposed Rules section in this issue by § 1.263A–2(b) determines aggregate On August 9, 1993, final regulations
of the Federal Register. The portions of amounts of additional section 263A under section 263A were published in
this rule that are final regulations costs allocable to produced ‘‘eligible the Federal Register (TD 8482, 1993–2
property.’’ Additional section 263A C.B. 77, [58 FR 42198]). The final
provide necessary cross-references to
costs are those costs, other than interest, regulations follow Notice 88–86 and
the temporary regulations.
that were not capitalized under a expand the categories of eligible
DATES: Effective Date: These regulations property for the simplified production
taxpayer’s method of accounting
are effective August 2, 2005. immediately prior to the effective date method and the simplified service cost
Applicability Date: These regulations method.
of section 263A, but that are required to
apply to taxable years ending on or after Notice 2003–36 (2003–1 C.B. 992), as
be capitalized under section 263A. In
August 2, 2005. See §§ 1.263A–1T(l) and addition, the final regulations provide a modified by Notice 2003–59 (2003–59
1.263A–2T(f). simplified method, the simplified C.B. 429), indicates that the Treasury
FOR FURTHER INFORMATION CONTACT: service cost method provided by Department and the IRS are aware that
Scott Rabinowitz, (202) 622–4970 (not a § 1.263A–1(h), for determining uncertainty exists as to what types of
toll-free number). capitalizable mixed service costs property constitute ‘‘eligible property’’
SUPPLEMENTARY INFORMATION: incurred during the taxable year with under §§ 1.263A–1(h)(2)(i)(D) and
respect to ‘‘eligible property.’’ 1.263A–2(b)(2)(i)(D) for purposes of the
Background simplified service cost method and the
On March 30, 1987, temporary
Under section 263A of the Internal regulations under section 263A were simplified production method. These
Revenue Code (Code), producers of real published in the Federal Register (TD sections provide that self-constructed
or tangible personal property and 8131, 1987–1 C.B. 98, [52 FR 10052]). assets produced by a taxpayer on a
resellers of real or personal property The temporary regulations limited the routine and repetitive basis in the
must capitalize the direct costs and a availability of the simplified production ordinary course of the taxpayer’s trade
proper share of the indirect costs of method and the simplified service cost or business are ‘‘eligible property.’’
such property. Indirect costs include method to two types of ‘‘eligible To provide guidance as to what types
indirect labor costs, overhead, and property’’: Stock in trade or other of property constitute ‘‘eligible
service costs. Service costs are indirect property properly includible in the property’’ under the final regulations,
costs that can be identified specifically inventory of the taxpayer and non- Rev. Rul. 2005–53, 2005–35 I.R.B. ll
with an administrative or support inventory property held by a taxpayer (dated August 29, 2005), holds that a
department. Service costs consist of primarily for sale to customers in the taxpayer’s production of property will
capitalizable service costs, deductible ordinary course of the taxpayer’s trade be considered ‘‘routine and repetitive’’
service costs, and mixed service costs. or business. The preamble to the for purposes of §§ 1.263A–1(h)(2)(i)(D)
Capitalizable service costs are service temporary regulations indicates that this and 1.263A–2(b)(2)(i)(D) only if the
costs that directly benefit, or are limitation was prescribed because the property is mass-produced (i.e.,
incurred by reason of, a production or simplified production method is not numerous identical goods are
resale activity. Deductible service costs appropriate to account for the casual or manufactured using standardized

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44468 Federal Register / Vol. 70, No. 148 / Wednesday, August 3, 2005 / Rules and Regulations

designs and assembly line techniques) requests to secure the consent of the § 1.263A–1 Uniform capitalization of costs.
or the produced property has a high Commissioner must be made under the * * * * *
degree of turnover (i.e., the costs of administrative procedures for obtaining (h) * * *
production are recovered over a the Commissioner’s advance consent to (2) * * *
relatively short amount of time). a change in accounting method (for (i) * * *
further guidance, for example, see Rev. (D) [Reserved]. For further guidance,
Explanation of Provisions
Proc. 97–27 (1997–1 C.B. 680), as see § 1.263A–1T(h)(2)(i)(D).
Upon further consideration of the modified and amplified by Rev. Proc.
simplified service cost method and the * * * * *
2002–19 (2002–1 C.B. 696), as amplified
simplified production method under (k) and (l) [Reserved]. For further
and clarified by Rev. Proc. 2002–54
§§ 1.263A–1(h)(2)(i)(D) and 1.263A– guidance, see § 1.263A–1T(k) and (l).
(2002–2 C.B. 432)). However,
2(b)(2)(i)(D), the Treasury Department notwithstanding section 5.04(1) of Rev. ■ Par 3. Section 1.263A–1T is added to
and the IRS believe that, to minimize Proc. 2002–9 and section 5.02(3)(a) of read as follows:
the distortion of income that may arise Rev. Proc. 97–27, the section 481(a) § 1.263A–1T Uniform capitalization of
from the use of those methods, a adjustment period is two taxable years costs (temporary).
taxpayer’s production of property is for a net positive adjustment for an
considered ‘‘routine and repetitive’’ for (a) through (h)(2)(i)(C) [Reserved]. For
accounting method change that is made
purposes of those sections only if the further guidance, see § 1.263A–1(a)
to conform to these temporary
property is mass-produced and has a through (h)(2)(i)(C).
regulations.
high degree of turnover. Accordingly, (D) Self-constructed tangible personal
the temporary regulations provide that Special Analyses property produced on a routine and
self-constructed property is considered It has been determined that this repetitive basis—(1) In general. Self-
produced on a routine and repetitive Treasury decision is not a significant constructed tangible personal property
basis for purposes of the simplified regulatory action as defined in produced by the taxpayer on a routine
service cost method and the simplified Executive Order 12866. Therefore, a and repetitive basis in the ordinary
production method only if numerous regulatory assessment is not required. It course of the taxpayer’s trade or
substantially identical units of tangible also has been determined that section business. Self-constructed tangible
personal property are produced within 553(b) of the Administrative Procedure personal property is produced by the
a taxable year using standardized Act (5 U.S.C. chapter 5) does not apply taxpayer on a routine and repetitive
designs and assembly line techniques to these regulations. Please refer to the basis in the ordinary course of the
and the applicable recovery period of cross-reference notice of proposed taxpayer’s trade or business when units
the assets under § 168(c) is not longer rulemaking published elsewhere in this of tangible personal property (as defined
than 3 years. issue of the Federal Register for in § 1.263A–10(c)) are mass-produced,
A change in a taxpayer’s treatment of applicability of the Regulatory i.e., numerous substantially identical
mixed service costs or additional Flexibility Act (5 U.S.C. chapter 6). assets are manufactured within a taxable
section 263A costs to comply with these Pursuant to section 7805(f) of the Code, year using standardized designs and
temporary regulations is a change in these temporary regulations will be assembly line techniques, and the
method of accounting to which the submitted to the Chief Counsel for applicable recovery period of the
provisions of sections 446 and 481 and Advocacy of the Small Business property determined under section
the regulations thereunder apply. For Administration for comment on their 168(c) is not longer than 3 years. For
the taxpayer’s first taxable year ending impact on small business. purposes of this paragraph, the
on or after August 2, 2005, the taxpayer applicable recovery period of the assets
is granted the consent of the Drafting Information will be determined at the end of the
Commissioner to change its method of The principal author of these taxable year in which the assets are
accounting to comply with these regulations is Scott Rabinowitz of the placed in service for purposes of § 1.46–
temporary regulations, provided the Office of Associate Chief Counsel 3(d). Subsequent changes to the
taxpayer follows the applicable (Income Tax and Accounting). However, applicable recovery period after the
administrative procedures for obtaining other personnel from the IRS and the assets are placed in service will not
the Commissioner’s automatic consent Treasury Department participated in affect the determination of whether the
to a change in accounting method (for their development. assets are produced on a routine and
further guidance, for example, see Rev. repetitive basis for purposes of this
List of Subjects in 26 CFR Part 1
Proc. 2002–9 (2002–1 C.B. 327), as paragraph.
modified and clarified by Income taxes, Reporting and (2) Examples. The following examples
Announcement 2002–17 (2002–1 C.B. recordkeeping requirements. illustrate this paragraph (h)(2)(i)(D):
561), modified and amplified by Rev. Amendments to the Regulations Example 1. Y is a manufacturer of
Proc. 2002–19 (2002–1 C.B. 696), and automobiles. During the taxable year Y
amplified, clarified, and modified by ■ Accordingly, 26 CFR part 1 is amended produces numerous substantially identical
Rev. Proc. 2002–54 (2002–2 C.B. 432)). as follows: dies and molds using standardized designs
For purposes of Form 3115, and assembly line techniques. The dies and
‘‘Application for Change in Accounting PART 1—INCOME TAXES molds have a 3-year applicable recovery
Method’’, the designated number for the ■ Paragraph 1. The authority citation for period for purposes of section 168(c). Y uses
automatic accounting method change the dies and molds to produce or process
part 1 continues to read, in part, as
authorized by this regulation is ‘‘95.’’ If particular automobile components and does
follows: not hold them for sale. The dies and molds
Form 3115 is revised or renumbered,
Authority: 26 U.S.C. 7805 * * * are produced on a routine and repetitive
any reference in this section to that form basis in the ordinary course of Y’s business
is treated as a reference to the revised ■ Par. 2. Section 1.263A–1 is amended for purposes of this paragraph because the
or renumbered form. For the taxpayer’s by revising paragraph (h)(2)(i)(D) and dies and molds are both mass-produced and
second and subsequent taxable years adding paragraphs (k) and (l) to read as have a recovery period of not longer than 3
ending on or after August 2, 2005, follows: years.

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Federal Register / Vol. 70, No. 148 / Wednesday, August 3, 2005 / Rules and Regulations 44469

Example 2. Z is an electric utility that (2) Scope limitations. Any limitations assembly line techniques, and the
regularly manufactures and installs identical on obtaining the automatic consent of applicable recovery period of the
poles that are used in transmitting and the Commissioner do not apply to a property determined under section
distributing electricity. The poles have a 20- taxpayer seeking to change its method of 168(c) is not longer than 3 years. For
year applicable recovery period for purposes accounting to comply with this section purposes of this paragraph, the
of section 168(c). The poles are not produced
for its first taxable year ending on or applicable recovery period of the assets
on a routine and repetitive basis in the
ordinary course of Z’s business for purposes
after August 2, 2005. will be determined at the end of the
of this paragraph because the poles have an (3) Audit protection. A taxpayer that taxable year in which the assets are
applicable recovery period that is longer than changes its method of accounting in placed in service for purposes of § 1.46–
3 years. accordance with this paragraph (k) to 3(d). Subsequent changes to the
comply with these temporary applicable recovery period after the
(h)(2)(ii) through (j) [Reserved]. For regulations does not receive audit assets are placed in service will not
further guidance, see § 1.263A– protection if its method of accounting affect the determination of whether the
1(h)(2)(ii) through (j). for mixed service costs is an issue under assets are produced on a routine and
(k) Change in method of accounting— consideration at the time the application repetitive basis for purposes of this
(1) In general. A change in a taxpayer’s is filed with the national office. paragraph.
treatment of mixed service costs to (4) Section 481(a) adjustment. A
(2) Examples. The following examples
comply with these temporary change in method of accounting to
illustrate this paragraph (D):
regulations is a change in method of conform to these temporary regulations
requires a section 481(a) adjustment. Example 1. Y is a manufacturer of
accounting to which the provisions of automobiles. During the taxable year Y
sections 446 and 481 and the The section 481(a) adjustment period is
produces numerous substantially identical
regulations thereunder apply. See two taxable years for a net positive dies and molds using standardized designs
§ 1.263A–7. For a taxpayer’s first taxable adjustment for an accounting method and assembly line techniques. The dies and
year ending on or after August 2, 2005, change that is made to conform to these molds have a 3-year applicable recovery
the taxpayer is granted the consent of temporary regulations. period for purposes of section 168(c). Y uses
the Commissioner to change its method (l) Effective date. This section applies the dies and molds to produce or process
of accounting to comply with these for taxable years ending on or after particular automobile components and does
August 2, 2005. not hold them for sale. The dies and molds
temporary regulations, provided the are produced on a routine and repetitive
taxpayer follows the administrative ■ Par. 4. Section 1.263A–2 is amended
basis in the ordinary course of Y’s business
procedures, as modified by paragraphs by revising paragraph (b)(2)(i)(D) and for purposes of this paragraph because the
(k)(2) through (4) of this section, issued adding paragraphs (e) and (f) to read as dies and molds are both mass-produced and
under § 1.446–1(e)(3)(ii) for obtaining follows: have an applicable recovery period of not
the Commissioner’s automatic consent longer than 3 years.
§ 1.263A–2 Rules relating to property
to a change in accounting method (for Example 2. Z is an electric utility that
produced by the taxpayer.
further guidance, for example, see Rev. regularly manufactures and installs identical
* * * * * poles that are used in transmitting and
Proc. 2002–9 (2002–1 C.B. 327), as (b) * * * distributing electricity. The poles have a 20-
modified and clarified by (2) * * * year applicable recovery period for purposes
Announcement 2002–17 (2002–1 C.B. (i) * * * of section 168(a). The poles are not produced
561), modified and amplified by Rev. (D) [Reserved]. For further guidance, on a routine and repetitive basis in the
Proc. 2002–19 (2002–1 C.B. 696), and see § 1.263A–2T(b)(2)(i)(D). ordinary course of Z’s business for purposes
amplified, clarified, and modified by * * * * * of this paragraph because the poles have an
Rev. Proc. 2002-54 (2002–2 C.B. 432), applicable recovery period that is longer than
(e) and (f) [Reserved]. For further
and § 601.601(d)(2)(ii)(b) of this 3 years.
guidance, see § 1.263A–2T(e) and (f).
chapter). For purposes of Form 3115, ■ Par. 5. Section 1.263A–2T is added to (b)(2)(ii) through (d) [Reserved]. For
‘‘Application for Change in Accounting read as follows: further guidance, see § 1.263A–
Method,’’ the designated number for the 2(b)(2)(ii) though (d).
automatic accounting method change § 263A–2T Rules relating to property (e) Change in method of accounting—
authorized by this paragraph (k) is ‘‘95.’’ produced by the taxpayer (temporary). (1) In general. A change in a taxpayer’s
If Form 3115 is revised or renumbered, (a) through (b)(2)(i)(C) [Reserved]. For treatment of additional section 263A
any reference in this section to that form further guidance, see § 1.263A–2(a) costs to comply with these temporary
is treated as a reference to the revised through (b)(2)(i)(C). regulations is a change in method of
or renumbered form. For the taxpayer’s (D) Self-constructed tangible personal accounting to which the provisions of
second and subsequent taxable years property produced on a routine and sections 446 and 481 and the
ending on or after August 2, 2005, repetitive basis—(1) In general. Self- regulations thereunder apply. See
requests to secure the consent of the constructed tangible personal property § 1.263A–7. For a taxpayer’s first taxable
Commissioner must be made under the produced by the taxpayer on a routine year ending on or after August 2, 2005,
administrative procedures, as modified and repetitive basis in the ordinary the taxpayer is granted the consent of
by paragraphs (k)(2) through (4) of this course of the taxpayer’s trade or the Commissioner to change its method
section, for obtaining the business. Self-constructed tangible of accounting to comply with these
Commissioner’s advance consent to a personal property is produced by the temporary regulations, provided the
change in accounting method (for taxpayer on a routine and repetitive taxpayer follows the administrative
further guidance, for example, see Rev. basis in the ordinary course of the procedures, as modified by paragraphs
Proc. 97–27 (1997–1 C.B. 680), as taxpayer’s trade or business when units (e)(2) through (4) of this section, issued
modified and amplified by Rev. Proc. of tangible personal property (as defined under § 1.446–1(e)(3)(ii) for obtaining
2002–19 (2002–1 C.B. 696), as amplified in § 1.263A–10(c)) are mass-produced, the Commissioner’s automatic consent
and clarified by Rev. Proc. 2002–54 i.e., numerous substantially identical to a change in accounting method (for
(2002–2 C.B. 432), and assets are manufactured within a taxable further guidance, for example, see Rev.
§ 601.601(d)(2)(ii)(b) of this chapter). year using standardized designs and Proc. 2002–9 (2002–1 C.B. 327), as

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44470 Federal Register / Vol. 70, No. 148 / Wednesday, August 3, 2005 / Rules and Regulations

modified and clarified by (f) Effective date. This section applies The Special Local Regulation (33 CFR
Announcement 2002–17 (2002–1 C.B. for taxable years ending on or after 100.1301) provides for a regulated area
561), modified and amplified by Rev. August 2, 2005. to protect spectators while providing
Proc. 2002–19 (2002–1 C.B. 696), and unobstructed vessel traffic lanes to
Mark E. Matthews,
amplified, clarified, and modified by ensure timely arrival of emergency
Deputy Commissioner for Services and response craft. Movements are regulated
Rev. Proc. 2002-54 (2002–2 C.B. 432), Enforcement.
and § 601.601(d)(2)(ii)(b) of this for all vessels in the area described
Approved: July 14, 2005. unless otherwise regulated by the COTP
chapter). For purposes of Form 3115, Eric Solomon,
‘‘Application for Change in Accounting or his designee. The COTP may be
Acting Deputy Assistant Secretary of the assisted by other Federal, State, or local
Method,’’ the designated number for the Treasury.
automatic accounting method change law enforcement agencies in enforcing
[FR Doc. 05–15363 Filed 8–2–05; 8:45 am] this SLR.
authorized by this paragraph (e) is ‘‘95.’’
BILLING CODE 4830–01–P The safety zone regulation (33 CFR
If Form 3115 is revised or renumbered,
165.1319) establishes requirements for
any reference in this section to that form
all vessels to obtain permission of the
is treated as a reference to the revised COTP or the COTP’s designated
or renumbered form. For the taxpayer’s DEPARTMENT OF HOMELAND
SECURITY representative to enter, move within, or
second and subsequent taxable years exit the safety zone when it is enforced.
ending on or after August 2, 2005, Coast Guard Entry into this safety zone is prohibited
requests to secure the consent of the unless otherwise exempted or excluded
Commissioner must be made under the 33 CFR Part 100 and Part 165 under 33 CFR 165.1319 or unless
administrative procedures, as modified authorized by the COTP or his designee.
by paragraphs (e)(2) through (4) of this [CGD13–05–029] The Captain of the Port Puget Sound
section, for obtaining the RIN 1625–AA08 and 1625–AA00 will begin enforcing the Seattle Seafair
Commissioner’s advance consent to a Unlimited Hydroplane Race Special
change in accounting method (for Special Local Regulation (SLR) and Local Regulation (SLR) as per 33 CFR
further guidance, for example, see Rev. Safety Zone Regulations: Seattle 100.1301, and the Seafair Blue Angels
Proc. 97–27 (1997–1 C.B. 680), as Seafair Unlimited Hydroplane Race and Air Show Performance Safety Zone as
modified and amplified by Rev. Proc. Blue Angels Air Show Performance per 33 CFR 165.1319, on Thursday,
2002–19 (2002–1 C.B. 696), as amplified 2005, Lake Washington, WA August 4, 2005 at 8 a.m. Pacific daylight
and clarified by Rev. Proc. 2002–54 time. These regulations will be enforced
AGENCY: Coast Guard, DHS. until Sunday, August 7, 2005 at 8 p.m.
(2002–2 C.B. 432), and
§ 601.601(d)92)(ii)(b) of this chapter). ACTION: Notice of enforcement. Pacific daylight time. All persons and
vessels are authorized to enter, move
(2) Scope limitations. Any limitations SUMMARY: The Captain of the Port
within, and exit the regulated area or
on obtaining the automatic consent of (COTP) Puget Sound will begin safety zone on or after Sunday, August
the Commissioner do not apply to a enforcing the Seattle Seafair Unlimited 7, 2005 at 8 p.m. Pacific daylight time
taxpayer seeking to change its method of Hydroplane Race Special Local unless a new notice of enforcement is
accounting to comply with this section Regulation (SLR) and Seafair Blue issued before then.
for its first taxable year ending on or Angels Air Show Performance Safety
Zone Regulation. This year’s events will Dated: July 22, 2005.
after August 2, 2005.
be held on Thursday, August 4, 2005, Stephen P. Metruck,
(3) Audit protection. A taxpayer that Captain, U.S. Coast Guard, Captain of the
through Sunday, August 7, 2005.
changes its method of accounting in Port, Puget Sound.
DATES: The regulations found in 33 CFR
accordance with this paragraph (e) to [FR Doc. 05–15309 Filed 8–2–05; 8:45 am]
comply with these temporary 100.1301 and in 33 CFR 165.1319 will
be enforced from 8 a.m. to 8 p.m. Pacific BILLING CODE 4910–15–P
regulations does not receive audit
daylight time from August 4, 2005 to
protection if its method of accounting
August 7, 2005.
for additional section 263A costs is an ENVIRONMENTAL PROTECTION
FOR FURTHER INFORMATION CONTACT:
issue under consideration at the time AGENCY
the application is filed with the national Lieutenant Junior Grade Jessica Hagen,
c/o Captain of the Port Puget Sound,
office. 40 CFR Parts 51 and 81
Coast Guard Sector Seattle, 1519
(4) Section 481(a) adjustment. A Alaskan Way South, Seattle WA 98134 [FRL–7947–4]
change in method of accounting to at (206) 217–6232 to obtain information
conform to these temporary regulations concerning enforcement of this rule. Identification of Ozone Areas for
requires a section 481(a) adjustment. Which the 1-Hour Standard Has Been
SUPPLEMENTARY INFORMATION: On July 2,
The section 481(a) adjustment period is Revoked and Technical Correction to
2001, the Coast Guard published a final
two taxable years for a net positive Phase 1 Rule
rule (66 FR 34822) modifying the
adjustment for an accounting method regulations in 33 CFR 100.1301, for the AGENCY: Environmental Protection
change that is made to conform to these safe execution of the Seattle Seafair Agency (EPA).
temporary regulations. Unlimited Hydroplane races on the ACTION: Final rule.
waters of Lake Washington. On June 24,
2004, the Coast Guard published a final SUMMARY: On April 30, 2004, EPA
rule (69 FR 35250) in 33 CFR 165.1319, published the first phase of its final rule
to safeguard participants and spectators to implement the 8-Hour Ozone
from the safety hazards associated with National Ambient Air Quality Standard
the Seattle Seafair Blue Angels Air (NAAQS) (Phase 1 Rule). At that same
Show Performance. time, EPA also published 8-hour ozone

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