Proposed Collection; Comment Request for Notice 2004-11, 19571-19572 [2013-07527]

Download as PDF Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices Because paper mail in the Washington, DC area and at the OCC is subject to delay, commenters are encouraged to submit comments by email if possible. Comments may be sent to: Legislative and Regulatory Activities Division, Office of the Comptroller of the Currency, Attention: 1557–0194, 400 7th Street, SW., Suite 3E–218, Mail Stop 9W–11, Washington, DC 20219. In addition, comments may be sent by fax to (571) 465–4326 or by electronic mail to regs.comments@occ.treas.gov. You may personally inspect and photocopy comments at the OCC, 400 7th Street SW., Washington, DC 20219. For security reasons, the OCC requires that visitors make an appointment to inspect comments. You may do so by calling (202) 649–6700. Upon arrival, visitors will be required to present valid government-issued photo identification and to submit to security screening in order to inspect and photocopy comments. All comments received, including attachments and other supporting materials, are part of the public record and subject to public disclosure. Do not enclose any information in your comment or supporting materials that you consider confidential or inappropriate for public disclosure. FOR FURTHER INFORMATION CONTACT: You may request additional information or a copy of the collection from Johnny Vilela or Mary H. Gottlieb, OCC Clearance Officers, (202) 649–5490, Legislative and Regulatory Activities Division, Office of the Comptroller of the Currency, 400 7th Street SW., Suite 3E–218, Mail Stop 9W–11, Washington, DC 20219. SUPPLEMENTARY INFORMATION: Under the PRA (44 U.S.C. 3501–3520), Federal agencies must obtain approval from the Office of Management and Budget (OMB) for each collection of information they conduct or sponsor. ‘‘Collection of information’’ is defined in 44 U.S.C. 3502(3) and 5 CFR 1320.3(c) to include agency requests or requirements that members of the public submit reports, keep records, or provide information to a third party. Section 3506(c)(2)(A) of the PRA (44 U.S.C. 3506(c)(2)(A)) requires Federal agencies to provide a 60-day notice in the Federal Register concerning each proposed collection of information, including each proposed extension of an existing collection of information, before submitting the collection to OMB for approval. To comply with this requirement, the OCC is publishing notice of the proposed collection of information set forth in this document. pmangrum on DSK3VPTVN1PROD with NOTICES ADDRESSES: VerDate Mar<15>2010 15:34 Mar 29, 2013 Jkt 229001 The OCC is proposing to extend the following information collection: Title: Community and Economic Development Entities, Community Development Projects, and Other Public Welfare Investments—12 CFR part 24 OMB Control No.: 1557–0194. Description: This submission covers an existing regulation and revisions to the Part 24, CD–1, National Bank Community Development Investments form contained in the regulation, pursuant to which a national bank may notify the OCC, or request OCC approval, of certain community development investments. Section 24.5(a) provides that an eligible national bank may make an investment without prior notification to, or approval by, the OCC if the bank submits an after-the-fact notification of an investment within 10 days of making the investment. Section 24.5(a)(5) provides that a national bank that is not an eligible bank, but that is at least adequately capitalized, and has a composite rating of at least 3 with improving trends under the Uniform Financial Institutions Rating System, may submit a letter to the OCC requesting authority to submit after-the-fact notices of its investments. Section 24.5(b) provides that if a national bank does not meet the requirements for after-the-fact notification, the bank must submit an investment proposal to the OCC. The OCC requests that OMB approve its revised estimates and extend its approval of the information collection. Type of Review: Revision of a currently approved collection. Affected Public: Individuals; Businesses or other for-profit. Estimated Number of Respondents: 880. Estimated Total Annual Responses: 880. Frequency of Response: On occasion. Estimated Total Annual Burden: 1365 hours. Comments submitted in response to this notice will be summarized and 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 OCC, including whether the information has practical utility; (b) The accuracy of the OCC’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; PO 00000 Frm 00128 Fmt 4703 Sfmt 4703 19571 (d) Ways to minimize the burden of the collection on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) Estimates of capital or startup costs and costs of operation, maintenance, and purchase of services to provide information. Dated: March 26, 2013. Michele Meyer, Assistant Director, Legislative and Regulatory Activities Division, Office of the Comptroller of the Currency. [FR Doc. 2013–07461 Filed 3–29–13; 8:45 am] BILLING CODE P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2004–11 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 Notice 2004–11, Research Credit Record Retention Agreements. DATES: Written comments should be received on or before May 31, 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 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: Research Credit Record Retention Agreements. OMB Number: 1545–1859. Notice Number: Notice 2004–11. Abstract: Notice 2004–11 announces a pilot program in which the Internal Revenue Service and large and mid-size E:\FR\FM\01APN1.SGM 01APN1 pmangrum on DSK3VPTVN1PROD with NOTICES 19572 Federal Register / Vol. 78, No. 62 / Monday, April 1, 2013 / Notices business taxpayers may enter into research credit recordkeeping agreements (RCRAs). If the taxpayer complies with the terms of the RCRA, the Service will deem the taxpayer to satisfy the recordkeeping requirements of section 6001 for purposes of the credit for increasing research activities under section 41 of the Internal Revenue Code. Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 65. Estimated Average Time per Respondent: 18 hours. Estimated Total Annual Burden Hours: 1,170. 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: March 19, 2013. Yvette Lawrence, IRS Reports Clearance Officer. [FR Doc. 2013–07527 Filed 3–29–13; 8:45 am] BILLING CODE 4830–01–P VerDate Mar<15>2010 15:34 Mar 29, 2013 Jkt 229001 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: 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 Revenue Procedure 98–20, Certification for No Information Reporting on the Sale of a Principal Residence; REG– 105170–97 (TD 8930) and REG–112991– 01 (TD 9104), Credit for Increasing Research Activities (§ 1.41–8(b)); Form 12815, Return Post Card for the Community Based Outlet Participants; the Tip Rate Determination Agreement (for use by employers in the food and beverage industry); and REG–107186–00 (TD 9114), Electronic Payee Statements. DATES: Written comments should be received on or before May 31, 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. Currently, the IRS is seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: (1) Title: Certification for No Information Reporting on the Sale of a Principal Residence. SUPPLEMENTARY INFORMATION: PO 00000 Frm 00129 Fmt 4703 Sfmt 4703 OMB Number: 1545–1592. Form Number: Rev Proc. 98–20. Abstract: This revenue procedure sets forth the acceptable form of the written assurances (certification) that a real estate reporting person must obtain from the seller of a principal residence to except such sale or exchange from the information reporting requirements for real estate transactions under section 6045(e)(5) of the Internal Revenue Code. 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: Individuals or household and Business or other forprofit organizations. Estimated Number of Respondents: 2,300,000. Estimated Time per Respondent: 10 minutes. Estimated Annual Burden Hours for Respondents: 383,000. Estimated Number of Recordkeepers: 90,000. Estimated Time per Recordkeeeper: 25 minutes. Estimated Annual Burden Hours for Recordkeepers: 37,500. (2) Title: Credit for Increasing Research Activities. OMB Number: 1545–1625. Form Number: REG–105170–97 (TD 8930) and REG–112991–01 (TD 9104). Abstract: These final regulations relate to the computation of the credit under section 41(c) and the definition of qualified research under section 41(d). These regulations are intended to provide (1) guidance concerning the requirements necessary to qualify for the credit for increasing research activities, (2) guidance in computing the credit for increasing research activities, and (3) rules for electing and revoking the election of the alternative incremental credit. 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: Business, or other for-profit organizations and farms. Estimated Number of Respondents: 5. Estimated Time per Respondent: 50 hours. Estimated Total Annual Reporting Burden hours: 250. (3) Title: Return Post Card for the Community Based Outlet Participants. OMB Number: 1545–1703. Form Number: 12815. Abstract: This post card is used by the Community Based Outlet Program (CBOP) participants (i.e. grocery stores/ pharmacies, copy centers, corporations, E:\FR\FM\01APN1.SGM 01APN1

Agencies

[Federal Register Volume 78, Number 62 (Monday, April 1, 2013)]
[Notices]
[Pages 19571-19572]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-07527]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2004-11

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 
Notice 2004-11, Research Credit Record Retention Agreements.

DATES: Written comments should be received on or before May 31, 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 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: Research Credit Record Retention Agreements.
    OMB Number: 1545-1859.
    Notice Number: Notice 2004-11.
    Abstract: Notice 2004-11 announces a pilot program in which the 
Internal Revenue Service and large and mid-size

[[Page 19572]]

business taxpayers may enter into research credit recordkeeping 
agreements (RCRAs). If the taxpayer complies with the terms of the 
RCRA, the Service will deem the taxpayer to satisfy the recordkeeping 
requirements of section 6001 for purposes of the credit for increasing 
research activities under section 41 of the Internal Revenue Code.
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 65.
    Estimated Average Time per Respondent: 18 hours.
    Estimated Total Annual Burden Hours: 1,170.
    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: March 19, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-07527 Filed 3-29-13; 8:45 am]
BILLING CODE 4830-01-P

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