Proposed Collection; Comment Request for Form 8870, 10264-10265 [2013-03086]
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10264
Federal Register / Vol. 78, No. 30 / Wednesday, February 13, 2013 / Notices
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,
at (202) 622–3869, or at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
ADDRESSES:
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
OMB Number: 1545–0790.
Form Number: 8082.
Abstract: A partner, S corporation
shareholder, or the holder of a residual
interest in a real estate mortgage
investment conduit (REMIC) generally
must report items consistent with the
way they were reported by the
partnership or S corporation on
Schedule K–1 or by the REMIC on
Schedule Q. Also, an estate or domestic
trust beneficiary, or a foreign trust
owner or beneficiary, is subject to the
consistency reporting requirements for
returns filed after August 5, 1997. Form
8082 is used to notify the IRS of any
inconsistency between the tax treatment
of items reported by the partner,
shareholder, etc., and the way the passthrough entity treated and reported the
same item on its tax return.
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: Business or other forprofit organizations, individuals, and
farms.
Estimated Number of Respondents:
7,067.
Estimated Time Per Respondent: 7 hr.,
13 min.
Estimated Total Annual Burden
Hours: 51,024.
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
VerDate Mar<15>2010
17:21 Feb 12, 2013
Jkt 229001
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: February 6, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–03245 Filed 2–12–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8870
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
8870, Information Return for Transfers
Associated With Certain Personal
Benefit Contracts.
DATES: Written comments should be
received on or before April 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 Katherine Dean at
Internal Revenue Service, Room 6242,
SUMMARY:
PO 00000
Frm 00138
Fmt 4703
Sfmt 4703
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3186, or through the Internet at
katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Return for Transfers
Associated With Certain Personal
Benefit Contracts.
OMB Number: 1545–1702.
Form Number: 8870.
Abstract: Section 537 of the Ticket to
Work and Work Incentives
Improvement Act of 1999 added section
170(f)(10) to the Internal Revenue Code.
Section 170(f)(10)(F) requires an
organization to report annually: (1) Any
premiums paid after February 8, 1999,
to which section 170(f)(10) applies; (2)
the name and taxpayer identification
number (TIN) of each beneficiary under
each contact to which the premiums
related; and (3) any other information
the Secretary of the Treasury may
require. A charitable organization
described in section 170(c) or a
charitable remainder trust described in
section 664(d) that paid premiums after
February 9, 1999, or certain life
insurance, annuity, and endowment
contracts (personal benefit contracts)
must complete and file Form 8870.
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: Business or other forprofit institutions.
Estimated Number of Respondents:
5,000.
Estimated Time Per Respondent: 14
hours, 50 minutes.
Estimated Total Annual Burden
Hours: 74,200.
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
E:\FR\FM\13FEN1.SGM
13FEN1
10265
Federal Register / Vol. 78, No. 30 / Wednesday, February 13, 2013 / Notices
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 29, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–03086 Filed 2–12–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
The Department of the
Treasury, as part of its 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
Definition of Contribution in Aid of
Construction Under Section
118(c)(§ 1.118–2).
SUMMARY:
Written comments should be
received on or before April 15, 2013 to
be assured of consideration.
DATES:
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 copies of the regulation
should be directed to Martha R. Brinson
at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Definition of Contribution in
Aid of Construction Under Section
118(c).
OMB Number: 1545–1639.
Regulation Project Number: REG–
106012–98 (TD 8936).
Abstract: This regulation provides
guidance with respect to section 118(c),
which provides that a contribution in
aid of construction received by a
regulated public water or sewage utility
is treated as a contribution to the capital
of the utility and excluded from gross
income.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
300.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Reporting
Hours: 300.
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
ADDRESSES:
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: February 6, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–03246 Filed 2–12–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
United States Mint
Pricing for the 2013 Commemorative
Coin Programs—Silver and Clad Coin
Options
United States Mint, Department
of the Treasury.
AGENCY:
ACTION:
Notice.
The United States Mint is
announcing prices for the 2013 Girl
Scouts of the USA Centennial Silver
Dollar and the 2013 5-Star Generals
Commemorative Coin Program for the
silver and clad coin options.
SUMMARY:
Introductory
price
mstockstill on DSK4VPTVN1PROD with NOTICES
Product
2013
2013
2013
2013
2013
2013
Girl Scouts of the USA Centennial Proof Silver Dollar ..................................................................................
Girl Scouts of the USA Centennial Uncirculated Silver Dollar .......................................................................
5-Star Generals Proof Silver Dollar ................................................................................................................
5-Star Generals Uncirculated Silver Dollar ....................................................................................................
5-Star Generals Proof Half Dollar ..................................................................................................................
5-Star Generals Uncirculated Half Dollar .......................................................................................................
FOR FURTHER INFORMATION CONTACT:
Marc Landry, Acting Associate Director
for Sales and Marketing, United States
Mint, 801 9th Street NW., Washington,
DC 20220; or call 202–354–7500.
VerDate Mar<15>2010
17:21 Feb 12, 2013
Jkt 229001
Authority: 31 U.S.C. §§ 5111, 5112 & 9701;
Pub. L. 111–86, sec. 6; Pub. L. 111–262, sec.
6.
PO 00000
Regular
price
$54.95
50.95
54.95
50.95
17.95
16.95
$59.95
55.95
59.95
55.95
21.95
20.95
Dated: February 6, 2013.
Richard A. Peterson,
Acting Director, United States Mint.
[FR Doc. 2013–03231 Filed 2–12–13; 8:45 am]
BILLING CODE P
Frm 00139
Fmt 4703
Sfmt 9990
E:\FR\FM\13FEN1.SGM
13FEN1
]]>Agencies
[Federal Register Volume 78, Number 30 (Wednesday, February 13, 2013)]
[Notices]
[Pages 10264-10265]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-03086]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8870
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
Form 8870, Information Return for Transfers Associated With Certain
Personal Benefit Contracts.
DATES: Written comments should be received on or before April 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 Katherine
Dean at Internal Revenue Service, Room 6242, 1111 Constitution Avenue
NW., Washington, DC 20224, or at (202) 622-3186, or through the
Internet at katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Return for Transfers Associated With Certain
Personal Benefit Contracts.
OMB Number: 1545-1702.
Form Number: 8870.
Abstract: Section 537 of the Ticket to Work and Work Incentives
Improvement Act of 1999 added section 170(f)(10) to the Internal
Revenue Code. Section 170(f)(10)(F) requires an organization to report
annually: (1) Any premiums paid after February 8, 1999, to which
section 170(f)(10) applies; (2) the name and taxpayer identification
number (TIN) of each beneficiary under each contact to which the
premiums related; and (3) any other information the Secretary of the
Treasury may require. A charitable organization described in section
170(c) or a charitable remainder trust described in section 664(d) that
paid premiums after February 9, 1999, or certain life insurance,
annuity, and endowment contracts (personal benefit contracts) must
complete and file Form 8870.
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: Business or other for-profit institutions.
Estimated Number of Respondents: 5,000.
Estimated Time Per Respondent: 14 hours, 50 minutes.
Estimated Total Annual Burden Hours: 74,200.
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
[[Page 10265]]
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 29, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-03086 Filed 2-12-13; 8:45 am]
BILLING CODE 4830-01-P
