Submission for OMB Review; Comment Request, 51109-51110 [2012-20746]
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Federal Register / Vol. 77, No. 164 / Thursday, August 23, 2012 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
and 383. Corporations required to report
under these regulations include those
with capital loss carryovers and excess
credits. These regulations (CO–18–90)
provide rules for the treatment of
options under IRC section 382 for
purposes of determining whether a
corporation undergoes an ownership
change. The regulation allows for
certain elections for corporations whose
stock is subject to options.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
220,575.
OMB Number: 1545–1254.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8396—Conclusive
Presumption of Worthlessness of Debts
Held by Banks (FI–34–91).
Abstract: Paragraph (d)(3) of section
1.166–2 of the regulations allows banks
and thrifts to elect to conform their tax
accounting for bad debts with their
regulatory accounting. An election, or
revocation thereof, is a change in
method of accounting. The collection of
information required in section 1.166–
2(d)(3) is necessary to monitor the
elections.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 50.
OMB Number: 1545–1412.
Type of Review: Extension without
change of a currently approved
collection.
Title: FI–54–93 (Final) Clear
Reflection of Income in the Case of
Hedging Transactions
Abstract: This information is required
by the Internal Revenue Service to
verify compliance with section 416 of
the Internal Revenue Code. This
information will be used to determine
that the amount of tax has been
computed correctly.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
22,000.
OMB Number: 1545–1431.
Type of Review: Extension without
change of a currently approved
collection.
Title: Substantiation Requirement for
Certain Contributions IA–74–93 (Final)
Abstract: These regulations provide
that, for purposes of substantiation for
certain charitable contributions,
consideration does not include de
minimis goods or services. It also
provides guidance on how taxpayers
may satisfy the substantiation
requirement for contributions of $250 or
more.
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Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
51,500.
OMB Number: 1545–1503.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2006–9
(formerly Rev. Proc. 96–53), Section
482—Allocations Between Related
Parties.
Abstract: The information requested
is required to enable the Internal
Revenue Service to give advice on filing
Advance Pricing Agreement
applications, to process such
applications and negotiate agreements,
and to verify compliance with
agreements and whether agreements
require modification.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 8,200.
OMB Number: 1545–1530.
Type of Review: Extension without
change of a currently approved
collection.
Title: Rev. Proc. 2007–32—Tip Rate
Determination Agreement (Gaming
Industry); Gaming Industry Tip
Compliance Agreement Program.
Abstract: Tip Rate Determination
Agreement (Gaming Industry)
Information is required by the Internal
Revenue Service in its Compliance
efforts to assist employers and their
employees in understanding and
complying with section 6053(a), which
requires employees to report all their
tips monthly to their employers. Gaming
Industry Tip Compliance Agreement
Program Taxpayers who operate gaming
establishments may enter into an
agreement with the Internal Revenue
Service to establish tip rates and
occupational categories for all tipped
employees of the taxpayer. The
agreements will require substantiation
of the tip rates as well.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
10,467.
OMB Number: 1545–1806.
Type of Review: Revision of currently
approved collection.
Title: Asset Allocation Statement
Under 338.
Form: 8883.
Abstract: Form 8883 is used to report
information regarding transactions
involving the deemed sale of corporate
assets under section 338.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 5,755.
OMB Number: 1545–1820.
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51109
Type of Review: Extension without
change of a currently approved
collection.
Title: Rev. Proc. 2003–33—Section
9100 Relief for 338 Elections.
Abstract: Pursuant to Sec. 301.9100–
3 of the Procedure and Administration
Regulations, this procedure grants
certain taxpayers an extension of time to
file an election described in Sec. 338(a)
or Sec. 338(h)(10) of the Internal
Revenue Code to treat the purchase of
the stock of a corporation as an asset
acquisition.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 300.
OMB Number: 1545–1932.
Type of Review: Revision of currently
approved collection.
Title: TD 9392—Information Return
by Donees Relating to Qualified
Intellectual Property Contributions
(REG–158138–04).
Abstract: These regulations provide
guidance for filing information returns
by donees relating to qualified
intellectual property contributions. The
regulations affect donees receiving
qualified intellectual property
contributions after June 3, 2004.
Affected Public: Private Sector: Notfor-profit institutions.
Estimated Total Burden Hours: 200.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2012–20722 Filed 8–22–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
August 20, 2012.
The Department of the Treasury will
submit the following information
collection request to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before September 24, 2012 to be
assured of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestion for reducing the burden, to
the (1) Office of Information and
Regulatory Affairs, Office of
Management and Budget, Attention:
Desk Officer for Treasury, New
Executive Office Building, Room 10235,
Washington, DC 20503, or email at
OIRA_Submission@OMB.EOP.GOV and
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51110
Federal Register / Vol. 77, No. 164 / Thursday, August 23, 2012 / Notices
to the (2) Treasury PRA Clearance
Officer, 1750 Pennsylvania Ave. NW.,
Suite 8140, Washington, DC 20220, or
email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request maybe
found at www.reginfo.gov.
Financial Crimes Enforcement Network
(FinCEN)
OMB Number: 1506–0022.
Type of Review: Revision of a
currently approved collection.
Title: Customer Identification
Programs for Futures Commission
Merchants and Introducing Brokers.
Abstract: Futures commission
merchants and introducing brokers are
required to develop and maintain a
customer identification program. A copy
of the program must be maintained for
five years. See 31 CFR 1026.100 and 31
CFR 1026.220.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours:
20,478.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2012–20746 Filed 8–22–12; 8:45 am]
BILLING CODE 4810–02–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
tkelley on DSK3SPTVN1PROD with NOTICES
August 20, 2012.
The Department of the Treasury will
submit the following information
collection request to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before September 24, 2012 to be
assured of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestion for reducing the burden, to
the (1) Office of Information and
Regulatory Affairs, Office of
Management and Budget, Attention:
Desk Officer for Treasury, New
Executive Office Building, Room 10235,
Washington, DC 20503, or email at
OIRA_Submission@OMB.EOP.GOV and
to the (2) Treasury PRA Clearance
Officer, 1750 Pennsylvania Ave. NW.,
Suite 8140, Washington, DC 20220, or
email at PRA@treasury.gov.
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FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request maybe
found at www.reginfo.gov.
Alcohol and Tobacco Tax and Trade
Bureau (TTB)
OMB Number: 1513–0087.
Type of Review: Extension without
change of a currently approved
collection.
Title: Labeling and Advertising
Requirements Under the Federal
Alcohol Administration Act.
Abstract: Bottlers and importers of
alcohol beverages must adhere to
numerous performance standards for
statements made on labels and in
advertisements of alcohol beverages.
These performance standards include
minimum mandatory labeling and
advertising statements.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 7,071.
OMB Number: 1513–0114.
Type of Review: Extension without
change of a currently approved
collection.
Title: Beer for Exportation.
Form: TTB F 5130.12.
Abstract: Unpaid beer may be
removed from a brewery for exportation
without payment of the excise tax
normally due on removal. In order to
ensure that exportation took place as
claimed and that untaxpaid beer does
not reach the domestic market TTB
requires certification on Form 5130.12.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 5,940.
OMB Number: 1513–0115.
Type of Review: Extension without
change of a currently approved
collection.
Title: Usual and Customary Business
Records Relating to Wine TTB REC
5120/1.
Abstract: TTB routinely inspects
wineries’ usual and customary business
records to ensure the proper payment of
wine excise taxes due to the Federal
government.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 468.
OMB Number: 1513–0116.
Type of Review: Extension without
change of a currently approved
collection.
Title: Bond for Drawback Under 26
U.S.C. 5131.
Form: TTB F 5154.3.
Abstract: Business that use taxpaid
alcohol to manufacture nonbeverage
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products may file a claim for drawback
(refund or remittance). Claims may be
filed monthly or quarterly. Monthly
claimants must file a bond on TTB F
5154.3 to protect the Government’s
interest.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 10.
OMB Number: 1513–0121.
Type of Review: Extension without
change of a currently approved
collection.
Title: Labeling of Major Food
Allergens.
Abstract: The collection of
information involves voluntary labeling
of major food allergens used in the
production of alcohol beverages and
also involves petitions for exemption
from full allergen labeling. The
collection corresponds to the
amendments to the FD&C Act in Title II
of Public Law 108–282, 118 Stat. 905.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Total Burden Hours: 730.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2012–20747 Filed 8–22–12; 8:45 am]
BILLING CODE 4810–31–P
UNITED STATES SENTENCING
COMMISSION
Sentencing Guidelines for United
States Courts
United States Sentencing
Commission.
ACTION: Notice of final action regarding
technical and conforming amendments
to federal sentencing guidelines
effective November 1, 2012.
AGENCY:
On April 30, 2012, the
Commission submitted to the Congress
amendments to the sentencing
guidelines and official commentary,
which become effective on November 1,
2012, unless Congress acts to the
contrary. Such amendments and the
reasons for amendment subsequently
were published in the Federal Register.
77 FR 28225 (May 11, 2012). The
Commission has made technical and
conforming amendments, set forth in
this notice, to commentary provisions
and policy statements related to those
amendments.
DATES: The Commission has specified
an effective date of November 1, 2012,
for the amendments set forth in this
notice.
FOR FURTHER INFORMATION CONTACT:
Jeanne Doherty, Public Affairs Officer,
(202) 502–4502.
SUMMARY:
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[Federal Register Volume 77, Number 164 (Thursday, August 23, 2012)]
[Notices]
[Pages 51109-51110]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-20746]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
August 20, 2012.
The Department of the Treasury will submit the following
information collection request to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before September 24, 2012 to
be assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to the (1) Office of Information and Regulatory Affairs,
Office of Management and Budget, Attention: Desk Officer for Treasury,
New Executive Office Building, Room 10235, Washington, DC 20503, or
email at OIRA_Submission@OMB.EOP.GOV and
[[Page 51110]]
to the (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW.,
Suite 8140, Washington, DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request maybe found at www.reginfo.gov.
Financial Crimes Enforcement Network (FinCEN)
OMB Number: 1506-0022.
Type of Review: Revision of a currently approved collection.
Title: Customer Identification Programs for Futures Commission
Merchants and Introducing Brokers.
Abstract: Futures commission merchants and introducing brokers are
required to develop and maintain a customer identification program. A
copy of the program must be maintained for five years. See 31 CFR
1026.100 and 31 CFR 1026.220.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Total Burden Hours: 20,478.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2012-20746 Filed 8-22-12; 8:45 am]
BILLING CODE 4810-02-P
