Proposed Collection; Comment Request for Regulation Project, 21501-21502 [2013-08295]
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TKELLEY on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 69 / Wednesday, April 10, 2013 / Notices
Title: Disclosure Statement (Form
8275) and Regulation Disclosure
Statement (Form 8275–R).
OMB Number: 1545–0889.
Form Number: Forms 8275 and 8275–
R.
Abstract: Internal Revenue Code
section 6662 imposes accuracy-related
penalties on taxpayers for substantial
understatement of tax liability or
negligence or disregard of rules and
regulations. Code section 6694 imposes
similar penalties on return preparers.
Regulations sections 1.662–4(e) and (f)
provide for reduction of these penalties
if adequate disclosure of the tax
treatment is made on Form 8275 or, if
the position is contrary to regulation on
Form 8275–R.
Current Actions: There are no changes
to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals,
not-for-profit institutions, and farms.
Estimated Number of Responses:
666,666.
Estimated Time per Response: 5
hours, 34 minutes.
Estimated Total Annual Burden
Hours: 3,716,664.
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,
VerDate Mar<15>2010
17:59 Apr 09, 2013
Jkt 229001
maintenance, and purchase of services
to provide information.
Approved: March 22, 2013.
Yvette Lawrence,
IRS Supervisory Tax Analyst.
[FR Doc. 2013–08299 Filed 4–9–13; 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.
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
notional principal contracts; contingent
nonperiodic payments.
DATES: Written comments should be
received on or before June 10, 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 Allan Hopkins,
(202) 622–6665, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Notional Principal Contracts;
Contingent Nonperiodic Payments.
OMB Number: 1545–1876.
Form Number: REG–166012–02.
Abstract: The collection of
information in the proposed regulations
is in § 1.446–3(g)(6)(vii) of the Income
Tax Regulations, requiring Taxpayers to
maintain in their books and records a
description of the method used to
determine the projected amount of a
contingent payment, the projected
payment schedules, and the adjustments
taken into account under the proposed
regulations. The information is required
by the IRS to verify compliance with
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Fmt 4703
Sfmt 4703
21501
section 446 of the Internal Revenue
Code and the method of accounting
described in § 1.446–3(g)(6). This
information will be used to determine
whether the amount of tax has been
calculated correctly. The collection of
information is required to properly
determine the amount of income or
deduction to be taken into account. The
respondents are sophisticated investors
that enter into notional principal
contracts with contingent nonperiodic
payments.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
4,250.
Estimated Time Per Respondent: 6
hours.
Estimated Total Annual Burden
Hours: 25,500.
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.
E:\FR\FM\10APN1.SGM
10APN1
21502
Federal Register / Vol. 78, No. 69 / Wednesday, April 10, 2013 / Notices
Approved: March 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08295 Filed 4–9–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–New]
Proposed Information Collection
(Women Veterans Healthcare Barriers
Survey)
Veterans Health
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501–21), this notice
announces that the Veterans Health
Administration (VHA), Department of
Veterans Affairs, will submit the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden; it includes
the actual data collection instrument.
DATES: Comments must be submitted on
or before May 10, 2013.
TKELLEY on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
17:59 Apr 09, 2013
Submit written comments
on the collection of information through
www.Regulations.gov; or to VA’s OMB
Desk Officer, OMB Human Resources
and Housing Branch, New Executive
Office Building, Room 10235,
Washington, DC 20503 (202) 395–7316.
Please refer to ‘‘OMB Control No. 2900–
NEW, Women Veterans Healthcare
Barriers Survey’’ in any correspondence.
FOR FURTHER INFORMATION CONTACT:
Crystal Rennie, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 632–
7492, fax (202) 632–7583 or email
crystal.rennie@va.gov. Please refer to
‘‘OMB Control No. 2900–NEW, Women
Veterans Healthcare Barriers Survey.’’
SUPPLEMENTARY INFORMATION:
Title: Women Veterans Healthcare
Barriers Survey.
OMB Control Number: 2900–New
(Women Veterans Healthcare Barriers
Survey).
Type of Review: New data collection.
Abstract: Women Veterans comprise
one of the fastest growing
subpopulations of Veterans. Today,
there are more than 1.8 million living
women Veterans, more than 500,000 of
whom have enrolled in the VA Health
Care System. Over the last decade, the
number of women Veterans using VA
health care has nearly doubled. VA is
responding by improving access and
services for women. The study will help
ADDRESSES:
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us better understand barriers women
Veterans face accessing VA care, the
comprehensiveness of care, and
improve our understanding of the longterm consequences of military
deployment. The data collected will
allow VA to plan and provide better
health care for women Veterans and to
support reports to Congress about the
status of women Veterans’ health care.
An agency may not conduct or
sponsor, and a person is not required to
respond to a collection of information
unless it displays a currently valid OMB
control number. The Federal Register
Notice with a 60-day comment period
soliciting comments on this collection
of information was published on
January 23, 2013, at page 4983.
Affected Public: Individuals or
households.
Estimated Annual Burden: 5,600
hours.
Estimated Average Burden per
Respondent: 40 minutes.
Frequency of Response: One time.
Estimated Number of Respondents:
8,400.
Dated: April 4, 2013.
By direction of the Secretary.
Robert C. McFetridge,
Director, Office of Regulations Policy and
Management, Office of the General Counsel,
Department of Veterans Affairs.
[FR Doc. 2013–08284 Filed 4–9–13; 8:45 am]
BILLING CODE 8320–01–P
E:\FR\FM\10APN1.SGM
10APN1
]]>Agencies
[Federal Register Volume 78, Number 69 (Wednesday, April 10, 2013)]
[Notices]
[Pages 21501-21502]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08295]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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
notional principal contracts; contingent nonperiodic payments.
DATES: Written comments should be received on or before June 10, 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 Allan
Hopkins, (202) 622-6665, at Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, DC 20224, or through the internet
at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Notional Principal Contracts; Contingent Nonperiodic
Payments.
OMB Number: 1545-1876.
Form Number: REG-166012-02.
Abstract: The collection of information in the proposed regulations
is in Sec. 1.446-3(g)(6)(vii) of the Income Tax Regulations, requiring
Taxpayers to maintain in their books and records a description of the
method used to determine the projected amount of a contingent payment,
the projected payment schedules, and the adjustments taken into account
under the proposed regulations. The information is required by the IRS
to verify compliance with section 446 of the Internal Revenue Code and
the method of accounting described in Sec. 1.446-3(g)(6). This
information will be used to determine whether the amount of tax has
been calculated correctly. The collection of information is required to
properly determine the amount of income or deduction to be taken into
account. The respondents are sophisticated investors that enter into
notional principal contracts with contingent nonperiodic payments.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and Households, Businesses and other
for-profit organizations.
Estimated Number of Respondents: 4,250.
Estimated Time Per Respondent: 6 hours.
Estimated Total Annual Burden Hours: 25,500.
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.
[[Page 21502]]
Approved: March 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-08295 Filed 4-9-13; 8:45 am]
BILLING CODE 4830-01-P
