Proposed Collection; Comment Request on Capitalization of Interest, 3384-3385 [2017-00332]

Download as PDF sradovich on DSK3GMQ082PROD with NOTICES 3384 Federal Register / Vol. 82, No. 7 / Wednesday, January 11, 2017 / Notices tools, reporting, and record-keeping requirements: Title: Collection of Qualitative Feedback on Agency Service Delivery OMB Number: 1545–2256. Form Number: N/A. Abstract: Executive Order 12862 directs Federal agencies to provide service to the public that matches or exceeds the best service available in the private sector. Executive Order 13571 expands on this concept to include recent developments in private sector advances in internet customer service technologies. In order to work continuously to ensure that our online products and services are effective and meet our customers’ needs, The Internal Revenue Service (hereafter ‘‘the Agency’’) seeks to obtain OMB approval of a generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery. By routine customer feedback we mean information that focuses on the awareness, understanding, attitudes, preferences, or experiences of customers or other stakeholders relating to existing or future services or products, but are not statistical surveys that yield quantitative results that can be generalized to the population of study. Current Actions: Extension of currently approved collection. Type of Review: Extension request. Affected Public: This collection of information is necessary to enable the Agency to garner customer and stakeholder feedback in an efficient, timely manner, in accordance with our commitment to improving service delivery. The information collected from our customers and stakeholders will help ensure that users have an effective, efficient, and satisfying experience with the Agency’s programs. This feedback will provide insights into customer or stakeholder perceptions, experiences and expectations, provide an early warning of issues with service, or focus attention on areas where communication, training or changes in operations might improve delivery of products or services. It will also allow feedback to contribute directly to the improvement of program management. Estimated Number of Respondents: 1,000,050. Estimated Time per Respondent: 1 hr., 18 min. Estimated Total Annual Burden Hours: 266,680. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information VerDate Sep<11>2014 19:05 Jan 10, 2017 Jkt 241001 displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: December 28, 2016. R. Joseph Durbala, Tax Analyst, IRS. [FR Doc. 2017–00335 Filed 1–10–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request on Capitalization of Interest Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning TD 8584, capitalization of interest. DATES: Written comments should be received on or before March 13, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue SUMMARY: PO 00000 Frm 00105 Fmt 4703 Sfmt 4703 Service, Room 6528, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the information collection should be directed to R. Joseph Durbala (202) 317–5746, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet, at RJoseph.Durbala@irs.gov. Title: Capitalization of Interest. OMB Number: 1545–1265. Regulation Project Number: TD 8584 Abstract: Internal Revenue Code section 263A(f) requires taxpayers to estimate the length of the production period and total cost of tangible personal property to determine if Interest capitalization is required. This regulation requires taxpayers to maintain contemporaneous written records of production period estimates, to file a ruling request to segregate activities in applying the interest capitalization rules, and to request the consent of the Commissioner to change their methods of accounting for the capitalization of interest. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved approval. Affected Public: Individuals or households, and business or other forprofit organizations. Estimated Number of Respondents: 500,050. Estimated Time per Respondent: 14 Minutes. Estimated Total Annual Burden Hours: 116,767 Hours. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; E:\FR\FM\11JAN1.SGM 11JAN1 Federal Register / Vol. 82, No. 7 / Wednesday, January 11, 2017 / Notices (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: December 28, 2016. R. Joseph Durbala, Tax Analyst, IRS. [FR Doc. 2017–00332 Filed 1–10–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 211 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104–13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 211, Application for Reward for Original Information. DATES: Written comments should be received on or before March 13, 2017 to be assured of consideration. ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal Revenue Service, Room 6528, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet, at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Form 211, Application for Reward for Original Information. OMB Number: 1545–0409. Form Number: Form 211. Abstract: Form 211 is the official application form used by persons sradovich on DSK3GMQ082PROD with NOTICES SUMMARY: VerDate Sep<11>2014 19:05 Jan 10, 2017 Jkt 241001 requesting rewards for submitting information concerning alleged violations of the tax laws by other persons. Such rewards are authorized by Internal Revenue Code section 7623. The data is used to determine and pay rewards to those persons who voluntarily submit information. Current Actions: There are no changes being made to form 211 at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Responses: 20,000. Estimated Time per Response: 45 minutes. Estimated Total Annual Burden Hours: 15,000. The following paragraph applies to all of the collections of information covered by this notice: An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number. Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. Request for Comments: Comments submitted in response to this notice will be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: December 28, 2016. R. Joseph Durbala, Tax Analyst, IRS. [FR Doc. 2017–00336 Filed 1–10–17; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00106 Fmt 4703 Sfmt 4703 3385 DEPARTMENT OF VETERANS AFFAIRS Notice of Availability of a Record of Decision (ROD) for the Reconfiguration of VA Black Hills Health Care System (BHHCS) AGENCY: Department of Veterans Affairs (VA). ACTION: Notice of Availability. VA announces the availability of the ROD for the Reconfiguration of VA Black Hills Health Care System (BHHCS). The ROD states the decision to implement VA’s preferred alternative as described in the Final EIS. Environmental consequences of the action are discussed in the ROD, along with the required minimization and mitigation measures. DATES: The ROD is effective January 11, 2017. ADDRESSES: The ROD may be viewed online at www.blackhills.va.gov/ vablackhillsfuture/. Copies of the ROD are also available in the following public locations: Hot Springs; Rapid City Downtown; Sturgis; Chadron; Alliance; Lied Scottsbluff; and Pierre (Rawlins Municipal) public libraries, as well as in Pine Ridge at the Oglala Lakota College Pine Ridge Center library on the high school campus. FOR FURTHER INFORMATION CONTACT: Staff Assistant to the Director, VA Black Hills Health Care System, 113 Comanche Road, Fort Meade, SD 57741, or by email to vablackhillsfuture@va.gov. SUPPLEMENTARY INFORMATION: VA BHHCS provides health care to approximately 19,000 Veterans over 100,000 square miles in western South Dakota (SD), northwestern Nebraska (NE), and eastern Wyoming (WY). VA BHHCS consists of two medical centers at Fort Meade and Hot Springs, eight community-based outpatient clinics (CBOC), and six Compensated Work Therapy locations. VA BHHCS has identified a need to reconfigure the health care services to ensure it continues to provide high quality, safe, and accessible health care services across its service area. The existing locations and facilities constrain the quality of care, range of services, and access to care that VA offers in the catchment area. The Hot Springs campus includes buildings constructed in 1907 as part of the Battle Mountain Branch of the National Home for Disabled Volunteer Soldiers. The Battle Mountain Sanitarium was recognized as a National Historic Landmark in 2011. Pursuant to NEPA, VA has identified and analyzed potential environmental SUMMARY: E:\FR\FM\11JAN1.SGM 11JAN1

Agencies

[Federal Register Volume 82, Number 7 (Wednesday, January 11, 2017)]
[Notices]
[Pages 3384-3385]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-00332]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request on Capitalization of 
Interest

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury, as part of its continuing 
effort to reduce paperwork and respondent burden, invites the general 
public and other Federal agencies to take this opportunity to comment 
on proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning TD 
8584, capitalization of interest.

DATES: Written comments should be received on or before March 13, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6528, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the information collection should be directed to R. Joseph 
Durbala (202) 317-5746, or at Internal Revenue Service, Room 6129, 1111 
Constitution Avenue NW., Washington DC 20224, or through the internet, 
at RJoseph.Durbala@irs.gov.
    Title: Capitalization of Interest.
    OMB Number: 1545-1265.
    Regulation Project Number: TD 8584
    Abstract: Internal Revenue Code section 263A(f) requires taxpayers 
to estimate the length of the production period and total cost of 
tangible personal property to determine if Interest capitalization is 
required. This regulation requires taxpayers to maintain 
contemporaneous written records of production period estimates, to file 
a ruling request to segregate activities in applying the interest 
capitalization rules, and to request the consent of the Commissioner to 
change their methods of accounting for the capitalization of interest.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved approval.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.
    Estimated Number of Respondents: 500,050.
    Estimated Time per Respondent: 14 Minutes.
    Estimated Total Annual Burden Hours: 116,767 Hours.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility;

[[Page 3385]]

(b) the accuracy of the agency's estimate of the burden of the 
collection of information; (c) ways to enhance the quality, utility, 
and clarity of the information to be collected; (d) ways to minimize 
the burden of the collection of information on respondents, including 
through the use of automated collection techniques or other forms of 
information technology; and (e) estimates of capital or start-up costs 
and costs of operation, maintenance, and purchase of services to 
provide information.

    Approved: December 28, 2016.
R. Joseph Durbala,
Tax Analyst, IRS.
[FR Doc. 2017-00332 Filed 1-10-17; 8:45 am]
 BILLING CODE 4830-01-P
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