Proposed Collection; Comment Request for Form 706-D, 74743 [2012-30255]

Download as PDF srobinson on DSK4SPTVN1PROD with Federal Register / Vol. 77, No. 242 / Monday, December 17, 2012 / Notices OMB Number: 1513–0107. TTB Form Number: 5220.6. Abstract: Reports of the importation and disposition of tobacco products and processed tobacco are necessary to determine whether those persons issued the permits required by 26 U.S.C. 5713 should be allowed to continue their operations or renew their permits. This report is also used to determine if tobacco products or processed tobacco are being diverted for illegal purposes and to ensure that holders of basic permits are engaging in the operations stated on their permit. Current Actions: We are submitting this information collection as a revision. We are revising the instructions at the top of the form to incorporate pertinent regulatory text. The estimated number of respondents and estimated total annual burden hours remain unchanged. Type of Review: Revision of a currently approved collection. Affected Public: Business or other for profit. Estimated Number of Respondents: 586. Estimated Total Annual Burden Hours: 14,064. Title: Report of Removal, Transfer, or Sale of Processed Tobacco. OMB Control Number: 1513–0130. TTB Form Number: 5250.2. Abstract: Unregulated transfers or sales of processed tobacco to persons who do not hold TTB permits could lead to processed tobacco falling into the hands of persons who would be unknown and unaccountable to TTB, including illegal manufacturers. In order to better regulate processed tobacco and prevent diversion, TTB requires the filing of a report covering all such transfers or sales. This report is used to protect the revenue. Current Actions: We are submitting this information collection (including the associated form) as a revision. We are revising this collection to incorporate amendments to the regulations to implement the Children’s Health Insurance Program Reauthorization Act of 2009 (see T.D. TTB–104, published in the Federal Register of June 21, 2012, at 77 FR 37287). The estimated number of respondents and estimated total annual burden hours remain unchanged. Type of Review: Revision of a currently approved collection. Affected Public: Business or other forprofit. Estimated Number of Respondents: 779. Estimated Total Annual Burden Hours: 2,337. VerDate Mar<15>2010 16:21 Dec 14, 2012 Jkt 229001 Dated: December 12, 2012. Amy R. Greenberg, Assistant Director, Regulations and Rulings Division. [FR Doc. 2012–30350 Filed 12–14–12; 8:45 am] BILLING CODE 4810–31–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 706–D 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 706–D, United States Additional Estate Tax Return Under Code Section 2057. DATES: Written comments should be received on or before February 15, 2013 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 Martha R. Brinson, (202) 622–3869, at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at Martha.R.Brinson@irs.gov. SUMMARY: SUPPLEMENTARY INFORMATION: Title: United States Additional Estate Tax Return Under Code Section 2057. OMB Number: 1545–1680. Form Number: 706–D. Abstract: A qualified heir will use Form 706–D to report and to pay the additional estate tax imposed by Code section 2057. Section 2057 requires an additional tax when certain ‘‘taxable events’’ occur with respect to a qualified family-owned business interest received by a qualified heir. IRS will use the information to determine that the additional estate tax has been properly computed. Current Actions: There are no changes being made to the form at this time. PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 74743 Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Responses: 180. Estimated Time per Respondent: 2 hours, 50 minutes. Estimated Total Annual Burden Hours: 530. 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 10, 2012. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2012–30255 Filed 12–14–12; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Allowance for Private Purchase of an Outer Burial Receptacle in Lieu of a Government-Furnished Graveliner for a Grave in a VA National Cemetery Department of Veterans Affairs. Notice. AGENCY: ACTION: Public Law 104–275 was enacted on October 9, 1996. It allows SUMMARY: E:\FR\FM\17DEN1.SGM 17DEN1

Agencies

[Federal Register Volume 77, Number 242 (Monday, December 17, 2012)]
[Notices]
[Page 74743]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-30255]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 706-D

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Form 706-D, United States Additional Estate Tax Return Under Code 
Section 2057.

DATES: Written comments should be received on or before February 15, 
2013 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 Martha R. 
Brinson, (202) 622-3869, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet, 
at Martha.R.Brinson@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: United States Additional Estate Tax Return Under Code 
Section 2057.
    OMB Number: 1545-1680.
    Form Number: 706-D.
    Abstract: A qualified heir will use Form 706-D to report and to pay 
the additional estate tax imposed by Code section 2057. Section 2057 
requires an additional tax when certain ``taxable events'' occur with 
respect to a qualified family-owned business interest received by a 
qualified heir. IRS will use the information to determine that the 
additional estate tax has been properly computed.
    Current Actions: There are no changes being made to the form at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Responses: 180.
    Estimated Time per Respondent: 2 hours, 50 minutes.
    Estimated Total Annual Burden Hours: 530.
    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 10, 2012.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2012-30255 Filed 12-14-12; 8:45 am]
BILLING CODE 4830-01-P
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