Proposed Collection; Comment Request for Form 8453-PE, 13401-13402 [2013-04484]
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Federal Register / Vol. 78, No. 39 / Wednesday, February 27, 2013 / Notices
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.
Dated: February 20, 2013.
Michele Meyer,
Assistant Director, Legislative and Regulatory
Activities Division.
[FR Doc. 2013–04437 Filed 2–26–13; 8:45 am]
BILLING CODE 4810–33–P
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
[OCC Charter Number 705919]
Bank 360, Beresford, South Dakota;
Approval of Conversion Application
Notice is hereby given that on
December 28, 2012, the Office of the
Comptroller of the Currency (OCC)
approved the application of Bank 360,
Beresford, South Dakota, to convert to
the stock form of organization. Copies of
the application are available for
inspection on the OCC Web site at the
FOIA Reading Room https://foiapal.occ.gov/palMain.aspx under Mutual
to Stock Conversion Applications. If you
have any questions, please call OCC
Licensing Activities at (202) 649–6260.
Dated: February 19, 2013
By the Office of the Comptroller of the
Currency.
Stephen A. Lybarger,
Deputy Comptroller for Licensing.
[FR Doc. 2013–04440 Filed 2–26–13; 8:45 am]
BILLING CODE 4810–33–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request For Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
erowe on DSK2VPTVN1PROD with NOTICES
AGENCY:
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 certain
VerDate Mar<15>2010
15:18 Feb 26, 2013
Jkt 229001
transfers of stock or securities by U.S.
persons to foreign corporations and
related reporting requirements; and
stock transfer rules.
DATES: Written comments should be
received on or before April 29, 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 regulations should be
directed to Katherine Dean, at (202)
622–3186, or at Internal Revenue
Service, Room 6242, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet, at
Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: REG–208165–91 (TD 8770),
Certain Transfers of Stock or Securities
by U.S. Persons to Foreign Corporations
and Related Reporting Requirements;
and REG–209035–86 (TD 8862), Stock
Transfer Rules.
OMB Number: 1545–1271.
Regulation Project Number: REG–
208165–91 and REG–209035–86.
Abstract: A United States entity must
generally file a gain recognition
agreement with the IRS in order to defer
gain on a Code section 367(a) transfer of
stock to a foreign corporation, and must
file a notice with the IRS if it realizes
any income in a Code section 367(b)
exchange. These regulations provide
guidance and reporting requirements
related to these transactions to ensure
compliance with the respective Code
sections.
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:
580.
Estimated Time per Respondent: 4
hours, 7 minutes.
Estimated Total Annual Burden
Hours: 2,390.
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.
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
13401
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 13, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–04483 Filed 2–26–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8453–PE
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
8453–PE, U.S. Partnership Declaration
for an IRS e-file Return.
DATES: Written comments should be
received on or before April 29, 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,
E:\FR\FM\27FEN1.SGM
27FEN1
13402
Federal Register / Vol. 78, No. 39 / Wednesday, February 27, 2013 / Notices
(202) 622–3186, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Katherine.b.dean@irs.gov.
Approved: February 14, 2013.
Yvette Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2013–04484 Filed 2–26–13; 8:45 am]
BILLING CODE 4830–01–P
erowe on DSK2VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: U.S. Partnership Declaration for
an IRS e-file Return.
OMB Number: 1545–2034.
Form Number: Form 8453–PE.
Abstract: Form 8453–PE, U.S.
Partnership Declaration for an IRS e-file
Return, was developed for Modernized
e-file for partnerships. Internal Revenue
Code sections 6109 and 6103 necessitate
this collection.
Current Actions: The form and
instructions have not changed.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 3
hours 19 minutes.
Estimated Total Annual Burden
Hours: 1660.
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.
VerDate Mar<15>2010
15:18 Feb 26, 2013
Jkt 229001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 the
election not to apply look-back method
in de minimis cases.
DATES: Written comments should be
received on or before April 29, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to R. Katherine Dean, 202–622–
3186, Internal Revenue Service, Room
6516, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election Not to Apply LookBack Method in De Minimis Cases.
OMB Number: 1545–1572.
Regulation Project Number: Reg–
120200–97.
Abstract: Under Internal Revenue
Code section 460(b)(6), a taxpayer may
elect not to apply the look-back method
to long-term contracts in de minimis
cases. The taxpayer is required under
the regulation to notify the IRS of its
election.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20,000.
PO 00000
Frm 00103
Fmt 4703
Sfmt 4703
Estimated Time per Respondent: 12
min.
Estimated Total Annual Burden
Hours: 4,000.
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: February 13, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–04486 Filed 2–26–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Tip Reporting Alternative
Tip Agreement Used in the
Cosmetology and Barber Industry
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
E:\FR\FM\27FEN1.SGM
27FEN1
]]>Agencies
[Federal Register Volume 78, Number 39 (Wednesday, February 27, 2013)]
[Notices]
[Pages 13401-13402]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-04484]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8453-PE
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 8453-PE, U.S. Partnership Declaration for an IRS e-file Return.
DATES: Written comments should be received on or before April 29, 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,
[[Page 13402]]
(202) 622-3186, at Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, DC 20224, or through the Internet
at Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Partnership Declaration for an IRS e-file Return.
OMB Number: 1545-2034.
Form Number: Form 8453-PE.
Abstract: Form 8453-PE, U.S. Partnership Declaration for an IRS e-
file Return, was developed for Modernized e-file for partnerships.
Internal Revenue Code sections 6109 and 6103 necessitate this
collection.
Current Actions: The form and instructions have not changed.
Type of Review: Revision of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 3 hours 19 minutes.
Estimated Total Annual Burden Hours: 1660.
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: February 14, 2013.
Yvette Lawrence,
IRS Reports Clearance Office.
[FR Doc. 2013-04484 Filed 2-26-13; 8:45 am]
BILLING CODE 4830-01-P
