Submission for OMB Review; Comment Request, 57189-57190 [2012-22832]
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Federal Register / Vol. 77, No. 180 / Monday, September 17, 2012 / Notices
Pacific Railroad Company (UP) that
connects to UP’s rail yard in Palestine,
Tex.3
This transaction is related to a
concurrently filed verified notice of
exemption in Iowa Pacific Holdings,
LLC and Permian Basin Railways—
Continuance in Control Exemption—
Rusk, Palestine & Pacific Railroad, LLC,
Docket No. FD 35668, in which IPH and
Permian Basin Railways seek to
continue in control of RP&P, upon
RP&P’s becoming a Class III rail carrier.
The transaction may be consummated
on or after September 29, 2012 (30 days
after the notice of exemption was filed).
RP&P certifies that its projected
annual revenues as a result of this
transaction will not result in RP&P’s
becoming a Class I or Class II rail carrier
and will not exceed $5 million.
If the verified notice contains false or
misleading information, the exemption
is void ab initio. Petitions to revoke the
exemption under 49 U.S.C. 10502(d)
may be filed at any time. The filing of
a petition to revoke will not
automatically stay the effectiveness of
the exemption. Petitions for stay must
be filed no later than September 21,
2012 (at least seven days before the
exemption becomes effective).
An original and 10 copies of all
pleadings, referring to Docket No. FD
35669, must be filed with the Surface
Transportation Board, 395 E Street SW.,
Washington, DC 20423–0001. In
addition, one copy of each pleading
must be served on John D. Heffner,
Strasburger & Price, LLP, 1700 K Street
NW., Suite 640, Washington, DC 20006.
Board decisions and notices are
available on our Web site at
www.stb.dot.gov.
Decided: September 12, 2012.
By the Board, Rachel D. Campbell,
Director, Office of Proceedings.
Derrick A. Gardner,
Clearance Clerk.
[FR Doc. 2012–22842 Filed 9–14–12; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
mstockstill on DSK4VPTVN1PROD with NOTICES
September 12, 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
3 On August 31, 2012, UP submitted a letter to the
Board confirming that it is willing to enter into an
interchange agreement with RP&P and that such an
agreement has been drafted but not yet executed.
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Jkt 226001
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 October 17, 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
(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
(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.
Internal Revenue Service (IRS)
OMB Number: 1545–0190.
Type of Review: Extension without
change of a currently approved
collection.
Title: Election to be treated as an
Interest Charge DISC.
Form: 4876–A.
Abstract: A domestic corporation and
its shareholders must elect to be an
interest charge domestic international
sales corporation (IC- DISC). Form
4876–A is used to make the election.
IRS uses the information to determine if
the corporation qualifies to be an IC–
DISC.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 6,360.
OMB Number: 1545–0973.
Type of Review: Extension without
change of a currently approved
collection.
Title: Geographic Availability
Statement.
Form: 8569.
Abstract: The data collected from this
form is used by the executive panels
responsible for screening internal and
external applicants for the SES
Candidate Development Program, and
other executive position.
Affected Public: Individuals or
Households.
Estimated Total Burden Hours: 84.
OMB Number: 1545–1251.
Type of Review: Extension without
change of a currently approved
collection.
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57189
Title: TD 8437 (PS–5–91) Limitations
on Percentage Depletion in the Case of
Oil and Gas Wells (Final).
Abstract: Section 1.613A–3(e)(6)(i) of
the regulations requires each partner to
separately keep records of the partner’s
share of the adjusted basis of
partnership oil and gas property.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
49,950.
OMB Number: 1545–1344.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8560 (CO–30–92)
Consolidated Returns—Stock Basis and
Excess Loss Accounts, Earnings and
Profits, Absorption of Deductions and
Losses, Joining and Leaving
Consolidated Groups, Worthless (Final).
Abstract: The reporting requirements
affect consolidated taxpayers who will
be making elections (if made) to treat
certain loss carryovers as expiring and
an election (if made) allocating items
between returns. The information will
facilitate enforcement of consolidated
return regulations.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
18,600.
OMB Number: 1545–1499.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2006–10,
Acceptance Agents.
Abstract: Revenue Procedure 2006–10
describes application procedures for
becoming an acceptance agent and the
requisite agreement that an agent must
execute with IRS.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
24,960.
OMB Number: 1545–1541.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 97–27,
Changes in Methods of Accounting.
Abstract: The information requested
in sections 6, 8, and 13 of Revenue
Procedure 97–27 is required in order for
the Commissioner to determine whether
the taxpayer is properly requesting to
change its method of accounting and the
terms and condition of that change.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 9,083.
OMB Number: 1545–1828.
Type of Review: Extension without
change of a currently approved
collection.
E:\FR\FM\17SEN1.SGM
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57190
Federal Register / Vol. 77, No. 180 / Monday, September 17, 2012 / Notices
Title: REG–131478–02 (TD 9048;
9254) Guidance under Section 1502;
Suspension of Losses on Certain Stock
Disposition.
Abstract: The information in
§ 1.1502–35(c) is necessary to ensure
that a consolidated group does not
obtain more than one tax benefit from
both the utilization of a loss from the
disposition of stock and the utilization
of a loss or deduction with respect to
another asset that reflects the same
economic loss; to allow the taxpayer to
make an election under § 1.1502–
35(c)(5) that would benefit the taxpayer,
the election in § 1.1502–35(f) provides
taxpayers the choice in the case of a
worthless subsidiary to utilize a
worthless stock deduction or absorb the
subsidiary’s losses; and § 1.1502–
35(g)(3) applies to ensure that taxpayers
do not circumvent the loss suspension
rule of § 1.1502–35(c) by
deconsolidating a subsidiary and then
re-importing to the group losses of such
subsidiary.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours:
15,000.
OMB Number: 1545–1990.
Type of Review: Extension without
change of a currently approved
collection.
Title: Application of Section 338 to
Insurance Companies.
Abstract: These regulations will allow
companies to retroactively apply the
regulations to transactions completed
prior to the effective data and to stop an
election to use a historic loss payment
pattern.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Total Burden Hours: 12.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. 2012–22832 Filed 9–14–12; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–25
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
mstockstill on DSK4VPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Mar<15>2010
19:43 Sep 14, 2012
Jkt 226001
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 Notice
2006–25, Qualifying Gasification Project
Program.
DATES: Written comments should be
received on or before November 16,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Allan Hopkins at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202)622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
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: September 11, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012–22865 Filed 9–14–12; 8:45 am]
BILLING CODE 4830–01–P
SUPPLEMENTARY INFORMATION:
Title: Qualifying Gasification Project
Program.
Notice Number: 1545–2002.
Abstract: This Notice establishes the
qualifying gasification project program
under § 48B of the Internal Revenue
Code. The notice provides the time and
manner for a taxpayer to apply for an
allocation of qualifying gasification
project credits.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other-forprofit organizations.
Estimated Number of Respondents:
20.
Estimated Time per Respondent: 51
minutes.
Estimated Total Annual Reporting
Burden Hours: 1,700.
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
PO 00000
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Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Schedule H (Form 1040)
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
Schedule H (Form 1040), Household
Employment Taxes.
DATES: Written comments should be
received on or before November 16,
2012 to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 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 Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUMMARY:
E:\FR\FM\17SEN1.SGM
17SEN1
Agencies
[Federal Register Volume 77, Number 180 (Monday, September 17, 2012)]
[Notices]
[Pages 57189-57190]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-22832]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
September 12, 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 October 17, 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 (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 (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.
Internal Revenue Service (IRS)
OMB Number: 1545-0190.
Type of Review: Extension without change of a currently approved
collection.
Title: Election to be treated as an Interest Charge DISC.
Form: 4876-A.
Abstract: A domestic corporation and its shareholders must elect to
be an interest charge domestic international sales corporation (IC-
DISC). Form 4876-A is used to make the election. IRS uses the
information to determine if the corporation qualifies to be an IC-DISC.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 6,360.
OMB Number: 1545-0973.
Type of Review: Extension without change of a currently approved
collection.
Title: Geographic Availability Statement.
Form: 8569.
Abstract: The data collected from this form is used by the
executive panels responsible for screening internal and external
applicants for the SES Candidate Development Program, and other
executive position.
Affected Public: Individuals or Households.
Estimated Total Burden Hours: 84.
OMB Number: 1545-1251.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8437 (PS-5-91) Limitations on Percentage Depletion in the
Case of Oil and Gas Wells (Final).
Abstract: Section 1.613A-3(e)(6)(i) of the regulations requires
each partner to separately keep records of the partner's share of the
adjusted basis of partnership oil and gas property.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 49,950.
OMB Number: 1545-1344.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8560 (CO-30-92) Consolidated Returns--Stock Basis and
Excess Loss Accounts, Earnings and Profits, Absorption of Deductions
and Losses, Joining and Leaving Consolidated Groups, Worthless (Final).
Abstract: The reporting requirements affect consolidated taxpayers
who will be making elections (if made) to treat certain loss carryovers
as expiring and an election (if made) allocating items between returns.
The information will facilitate enforcement of consolidated return
regulations.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 18,600.
OMB Number: 1545-1499.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2006-10, Acceptance Agents.
Abstract: Revenue Procedure 2006-10 describes application
procedures for becoming an acceptance agent and the requisite agreement
that an agent must execute with IRS.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 24,960.
OMB Number: 1545-1541.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 97-27, Changes in Methods of Accounting.
Abstract: The information requested in sections 6, 8, and 13 of
Revenue Procedure 97-27 is required in order for the Commissioner to
determine whether the taxpayer is properly requesting to change its
method of accounting and the terms and condition of that change.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 9,083.
OMB Number: 1545-1828.
Type of Review: Extension without change of a currently approved
collection.
[[Page 57190]]
Title: REG-131478-02 (TD 9048; 9254) Guidance under Section 1502;
Suspension of Losses on Certain Stock Disposition.
Abstract: The information in Sec. 1.1502-35(c) is necessary to
ensure that a consolidated group does not obtain more than one tax
benefit from both the utilization of a loss from the disposition of
stock and the utilization of a loss or deduction with respect to
another asset that reflects the same economic loss; to allow the
taxpayer to make an election under Sec. 1.1502-35(c)(5) that would
benefit the taxpayer, the election in Sec. 1.1502-35(f) provides
taxpayers the choice in the case of a worthless subsidiary to utilize a
worthless stock deduction or absorb the subsidiary's losses; and Sec.
1.1502-35(g)(3) applies to ensure that taxpayers do not circumvent the
loss suspension rule of Sec. 1.1502-35(c) by deconsolidating a
subsidiary and then re-importing to the group losses of such
subsidiary.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 15,000.
OMB Number: 1545-1990.
Type of Review: Extension without change of a currently approved
collection.
Title: Application of Section 338 to Insurance Companies.
Abstract: These regulations will allow companies to retroactively
apply the regulations to transactions completed prior to the effective
data and to stop an election to use a historic loss payment pattern.
Affected Public: Private Sector: Business or other for-profits.
Estimated Total Burden Hours: 12.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. 2012-22832 Filed 9-14-12; 8:45 am]
BILLING CODE 4830-01-P