Proposed Collection; Comment Request for Information Collection Tools, 6846-6847 [2013-02041]
Download as PDF
<![CDATA[
srobinson on DSK4SPTVN1PROD with
6846
Federal Register / Vol. 78, No. 21 / Thursday, January 31, 2013 / Notices
Broadway, 10th Floor, Cambridge, MA
02142, Monday through Friday 8:00
a.m.–4:30 p.m., 617–494–2419,
DSantiago@dot.gov. For the
Massachusetts Department of
Transportation Highway Division
(MassDOT): Ms. Mary Hynes, Project
Manager, Environmental Services, 10
Park Plaza, Room 4260, Boston, MA
02116, Monday through Friday 8:45
a.m.–5:00 p.m., 857–368–8801,
mary.e.hynes@state.ma.us.
SUPPLEMENTARY INFORMATION: Notice is
hereby given that the FHWA and
USACE have taken final agency action
subject to 23 U.S.C. 139(l)(1) by issuing
a Finding of No Significant Impact
(FONSI) and a Section 404 Permit,
respectively, for the following project in
the Commonwealth of Massachusetts.
The project consists of removing the
two-level Route 79 viaduct and
constructing an at-grade Route 79 that
will utilize portions of existing streets
(Broadway Extension, Davol/Viaduct
Street, and Davol Street). The at-grade
roadway between Anawan/Pocasset
Street and Central Street will be at the
level of existing Davol/Viaduct Street
and on a structure spanning the railroad
tracks and the Quequechan River. The
roadway will be four through lanes (two
northbound and two southbound) for
most of its length within the project
area, plus turn lanes. New ramps will
maintain the connections with I–195,
Broadway Extension, Central Street, and
Milliken Boulevard. Water Street
Connector will be a new two-way
roadway improving access between the
waterfront and Route 79. Sidewalk and
bicycle accommodations will be
provided and improved.
The actions by the Federal agencies
and the laws under which the actions
were taken are described in the
Environmental Assessment (EA), for
which a Finding of No Significant
Impact (FONSI) was issued November
28, 2012. Notice is hereby given that the
USACE has taken final agency actions
within the meaning of 23 U.S.C.
§ 139(l)(1) by issuing permits and
approvals for the interchange project.
The actions by the USACE, related final
actions by other Federal agencies, and
the laws under which such actions were
taken, are described in the USACE
decision and its administrative record
for the project, referenced as USACE
Permit Number NAE–2011–01843. The
EA, FONSI, and USACE permit are
available by contacting the
Massachusetts Department of
Transportation at the address provided
above. Information about the project
also is available from the FHWA at the
address provided above.
VerDate Mar<15>2010
17:38 Jan 30, 2013
Jkt 229001
This notice applies to all Federal
agency decisions as of the issuance date
of this notice and all laws under which
such actions were taken, including, but
are not limited to:
1. General: National Environmental
Policy Act (NEPA) [42 U.S.C. 4321–
4351].
2. Wetlands and Water Resources:
Clean Water Act (Section 404) [33
U.S.C. 1251–1377].
Authority: 23 U.S.C. 139(l)(1).
Issued on: January 18, 2013.
Pamela S. Stephenson,
Division Administrator, Cambridge, MA.
[FR Doc. 2013–01824 Filed 1–30–13; 8:45 am]
BILLING CODE 4910–RY–M
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
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 an
existing final regulation, REG–251698–
96 (TD 8869), Subchapter S Subsidiaries
(§§ 1.1361–3, 1.1361–5, and 1.1362–8);
Revenue Procedure 2001–29, Leveraged
Leases; Form 13362, Consent to
Disclosure of Return Information; Form
8453–C, U.S. Corporation Income Tax
Declaration for an IRS e-file Return and
Form 8453–I, Foreign Corporation
Income Tax Declaration for an IRS e-file
Return; and REG–125638–01 (TD 9107Final), Guidance Regarding Deduction
and Capitalization of Expenditures.
DATES: Written comments should be
received on or before April 1, 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.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
SUMMARY:
PO 00000
Frm 00044
Fmt 4703
Sfmt 4703
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202)622–3634, or
through the internet at
RJoseph.Durbala@irs.gov.
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: Subchapter S Subsidiaries
(§§ 1.1361–3, 1.1361–5, and 1.1362–8).
OMB Number: 1545–1590.
Form Number: TD 8869.
Abstract: This regulation relates to the
treatment of corporate subsidiaries of S
corporations and interprets the rules
added to the Internal Revenue Code by
section 1308 of the Small Business Job
Protection Act of 1996. The collection of
information required in the regulation is
necessary for a taxpayer to obtain,
retain, or terminate S corporation
treatment.
Current Actions: There are no changes
to the previously approved burden of
this existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations, individuals,
and farms.
Estimated Number of Respondents:
10,660.
Estimated Time per Respondent: 57
min.
Estimated Total Annual Burden
Hours: 10,110.
(2) Title: Leveraged Leases.
OMB Number: 1545–1738.
Form Number: Rev Proc 2001–29.
Abstract: Revenue Procedure 2001–29
sets forth the information and
representations required to be furnished
by taxpayers in requests for an advance
ruling that a leveraged lease transaction
is, in fact, a valid lease for federal
income tax purposes.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
10.
Estimated Time per Respondent: 80
hr.
SUPPLEMENTARY INFORMATION:
E:\FR\FM\31JAN1.SGM
31JAN1
srobinson on DSK4SPTVN1PROD with
Federal Register / Vol. 78, No. 21 / Thursday, January 31, 2013 / Notices
Estimated Total Annual Reporting
Burden Hours: 800.
(3) Title: Consent to Disclosure of
Return Information.
OMB Number: 1545–1856.
Form Number: 13362.
Abstract: The Consent Form is
provided to external applicant that will
allow the Service the ability to conduct
tax checks to determine if an applicant
is suitable for employment once they are
determined qualified and within reach
to receive an employment offer.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Federal Government.
Estimated Number of Respondents:
46,000.
Estimated Time per Respondent: 10
mins.
Estimated Total Annual Burden
Hours: 7,664.
(4) Title: U.S. Corporation Income Tax
Declaration for an IRS e-file Return and
Foreign Corporation Income Tax
Declaration for an IRS e-file Return.
OMB Number: 1545–1866.
Form Number: 8453–C and 8453–I.
Abstract: Form 8453–C is necessary to
enable the electronic filing of Form
1120, U.S. Corporation Income Tax
Return. The form is created to meet the
stated Congressional policy that
paperless filing is the preferred and
most convenient means of filing Federal
tax and information returns. Form
8453–I is used to enable the electronic
filing of Form 1120–F.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
4,000.
Estimated Time per Respondent: 7
hrs., 13 min.
Estimated Total Annual Burden
Hours: 28,880.
(5) Title: Guidance Regarding
Deduction and Capitalization of
Expenditures.
OMB Number: 1545–1870.
Form Number: REG–125638–01 (TD
9107-Final).
Abstract: The information required to
be retained by taxpayers will constitute
sufficient documentation for purposes
of substantiating a deduction. The
information will be used by the agency
on audit to determine the taxpayer’s
entitlement to a deduction. The
respondents include taxpayers who
engage in certain transactions involving
VerDate Mar<15>2010
17:38 Jan 30, 2013
Jkt 229001
the acquisition of a trade or business or
an ownership interest in a legal entity.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
3,000.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 3,000.
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: January 23, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
BILLING CODE 4830–01–P
PO 00000
Frm 00045
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
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 T,
Forest Activities Schedule; EE–111–80
(TD 8019—Final), Public Inspection of
Exempt Organization Return; Form
2587, Application for Special
Enrollment Examination; Form 8831,
Excise Taxes on Excess Inclusions of
REMIC Residual Interests; and Notice
97–64, Temporary Regulations To Be
Issued Under Section 1(h) of the
Internal Revenue Code (Applying
Section 1(h) to Capital Gain Dividends
of RICs and REITs).
DATES: Written comments should be
received on or before April 1, 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.
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3634, or
through the internet at
RJoseph.Durbala@irs.gov.
SUMMARY:
Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
(1) Title: Forest Activities Schedule.
OMB Number: 1545–0007.
Form Number: Form T.
SUPPLEMENTARY INFORMATION:
[FR Doc. 2013–02041 Filed 1–30–13; 8:45 am]
6847
E:\FR\FM\31JAN1.SGM
31JAN1
]]>Agencies
[Federal Register Volume 78, Number 21 (Thursday, January 31, 2013)]
[Notices]
[Pages 6846-6847]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-02041]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Information Collection
Tools
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 an
existing final regulation, REG-251698-96 (TD 8869), Subchapter S
Subsidiaries (Sec. Sec. 1.1361-3, 1.1361-5, and 1.1362-8); Revenue
Procedure 2001-29, Leveraged Leases; Form 13362, Consent to Disclosure
of Return Information; Form 8453-C, U.S. Corporation Income Tax
Declaration for an IRS e-file Return and Form 8453-I, Foreign
Corporation Income Tax Declaration for an IRS e-file Return; and REG-
125638-01 (TD 9107-Final), Guidance Regarding Deduction and
Capitalization of Expenditures.
DATES: Written comments should be received on or before April 1, 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. Please send separate comments for each specific information
collection listed below. You must reference the information
collection's title, form number, reporting or record-keeping
requirement number, and OMB number (if any) in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the collection tools should be directed to R. Joseph Durbala,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202)622-3634, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
(1) Title: Subchapter S Subsidiaries (Sec. Sec. 1.1361-3, 1.1361-
5, and 1.1362-8).
OMB Number: 1545-1590.
Form Number: TD 8869.
Abstract: This regulation relates to the treatment of corporate
subsidiaries of S corporations and interprets the rules added to the
Internal Revenue Code by section 1308 of the Small Business Job
Protection Act of 1996. The collection of information required in the
regulation is necessary for a taxpayer to obtain, retain, or terminate
S corporation treatment.
Current Actions: There are no changes to the previously approved
burden of this existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses or other for-profit organizations,
individuals, and farms.
Estimated Number of Respondents: 10,660.
Estimated Time per Respondent: 57 min.
Estimated Total Annual Burden Hours: 10,110.
(2) Title: Leveraged Leases.
OMB Number: 1545-1738.
Form Number: Rev Proc 2001-29.
Abstract: Revenue Procedure 2001-29 sets forth the information and
representations required to be furnished by taxpayers in requests for
an advance ruling that a leveraged lease transaction is, in fact, a
valid lease for federal income tax purposes.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
Estimated Number of Respondents: 10.
Estimated Time per Respondent: 80 hr.
[[Page 6847]]
Estimated Total Annual Reporting Burden Hours: 800.
(3) Title: Consent to Disclosure of Return Information.
OMB Number: 1545-1856.
Form Number: 13362.
Abstract: The Consent Form is provided to external applicant that
will allow the Service the ability to conduct tax checks to determine
if an applicant is suitable for employment once they are determined
qualified and within reach to receive an employment offer.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Federal Government.
Estimated Number of Respondents: 46,000.
Estimated Time per Respondent: 10 mins.
Estimated Total Annual Burden Hours: 7,664.
(4) Title: U.S. Corporation Income Tax Declaration for an IRS e-
file Return and Foreign Corporation Income Tax Declaration for an IRS
e-file Return.
OMB Number: 1545-1866.
Form Number: 8453-C and 8453-I.
Abstract: Form 8453-C is necessary to enable the electronic filing
of Form 1120, U.S. Corporation Income Tax Return. The form is created
to meet the stated Congressional policy that paperless filing is the
preferred and most convenient means of filing Federal tax and
information returns. Form 8453-I is used to enable the electronic
filing of Form 1120-F.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 4,000.
Estimated Time per Respondent: 7 hrs., 13 min.
Estimated Total Annual Burden Hours: 28,880.
(5) Title: Guidance Regarding Deduction and Capitalization of
Expenditures.
OMB Number: 1545-1870.
Form Number: REG-125638-01 (TD 9107-Final).
Abstract: The information required to be retained by taxpayers will
constitute sufficient documentation for purposes of substantiating a
deduction. The information will be used by the agency on audit to
determine the taxpayer's entitlement to a deduction. The respondents
include taxpayers who engage in certain transactions involving the
acquisition of a trade or business or an ownership interest in a legal
entity.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 3,000.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden Hours: 3,000.
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: January 23, 2013.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2013-02041 Filed 1-30-13; 8:45 am]
BILLING CODE 4830-01-P
