Proposed Collection; Comment Request for Regulation Project, 21499-21500 [2013-08297]
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Federal Register / Vol. 78, No. 69 / Wednesday, April 10, 2013 / Notices
Approved: March 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08298 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 income
attributable to domestic production
activities.
SUMMARY:
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 regulations should be
directed to Allan Hopkins at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202)622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
DATES:
TKELLEY on DSK3SPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Income Attributable to Domestic
Production Activities.
OMB Number: 1545–1966.
Regulation Project Number: REG–
105847–05.
Abstract: The regulations provide
guidance with respect to section 199,
which provides a deduction for income
attributable to domestic production
activities. A taxpayer receiving certain
patronage dividends or certain qualified
per-unit retain allocations from a
cooperative (to which subchapter T of
the Internal Revenue Code applies),
which has manufactured, produced,
grown, or extracted, in whole or in
significant part, any agricultural or
horticultural products, or has marketed
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17:59 Apr 09, 2013
Jkt 229001
any agricultural or horticultural
product, is allowed a deduction under
section 199. The collection of
information in the proposed regulations
involves a written notice mailed by a
cooperative to its patrons during the
payment period described in section
1382 which allows the patrons to claim
the section 199 deduction.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
3,000,000.
Estimated Time per Respondent: 18
minutes.
Estimated Total Annual Burden
Hours: 9,000.
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: March 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08291 Filed 4–9–13; 8:45 am]
BILLING CODE 4830–01–P
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21499
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 relief
from joint and several liability.
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 regulations should be
directed to Allan Hopkins, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Relief From Joint and Several
Liability.
OMB Number: 1545–1719.
Regulation Project Number: REG–
106446–98.
Abstract: The regulation under
section 6015 provides guidance
regarding relief from the joint and
several liability imposed by section
6013(d)(3). The regulations provide
specific guidance on the three relief
provisions of section 6015 and on how
taxpayers would file a claim for such
relief. In addition, the regulations
provide guidance regarding Tax Court
review of certain types of claims for
relief, as well as information regarding
the rights of the nonrequesting spouse.
The regulations also clarify that, under
section 6013, a return is not a joint
return if one of the spouses signs the
return under duress.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
E:\FR\FM\10APN1.SGM
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21500
Federal Register / Vol. 78, No. 69 / Wednesday, April 10, 2013 / Notices
Affected Public: Individuals.
The estimate of the reporting burden
in § 1.6015–5 for filing a claim for relief
from joint and several liability is
reflected in the burden of Form 8857.
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 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08297 Filed 4–9–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–90
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
TKELLEY on DSK3SPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Mar<15>2010
17:59 Apr 09, 2013
Jkt 229001
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 Notice 2009–90,
Production Tax Credit for Refined Coal.
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 notice should be directed to
Allan Hopkins, at (202) 622–6665, or 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: Production Tax Credit for
Refined Coal.
OMB Number: 1545–2158.
Notice Number: Notice 2009–90.
Abstract: This notice sets forth
interim guidance pending the issuance
of regulations relating to the tax credit
under § 45 of the Internal Revenue Code
(Code) for refined coal.
Current Actions: Extension of
currently approved collection. There are
no changes being made to the notice at
this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business and forprofit.
Estimated Number of Respondents:
100.
Estimated Average Time per
Respondent: 15 hours.
Estimated Total Annual Burden
Hours: 1,500 hrs.
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
PO 00000
Frm 00163
Fmt 4703
Sfmt 4703
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 25, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08294 Filed 4–9–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8275 and 8275–R
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
8275, Disclosure Statement, and Form
8275–R, Regulation Disclosure
Statement.
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 at
Internal Revenue Service, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
E:\FR\FM\10APN1.SGM
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]]>Agencies
[Federal Register Volume 78, Number 69 (Wednesday, April 10, 2013)]
[Notices]
[Pages 21499-21500]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08297]
-----------------------------------------------------------------------
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
relief from joint and several liability.
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 regulations should be directed to Allan Hopkins, at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Relief From Joint and Several Liability.
OMB Number: 1545-1719.
Regulation Project Number: REG-106446-98.
Abstract: The regulation under section 6015 provides guidance
regarding relief from the joint and several liability imposed by
section 6013(d)(3). The regulations provide specific guidance on the
three relief provisions of section 6015 and on how taxpayers would file
a claim for such relief. In addition, the regulations provide guidance
regarding Tax Court review of certain types of claims for relief, as
well as information regarding the rights of the nonrequesting spouse.
The regulations also clarify that, under section 6013, a return is not
a joint return if one of the spouses signs the return under duress.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
[[Page 21500]]
Affected Public: Individuals.
The estimate of the reporting burden in Sec. 1.6015-5 for filing a
claim for relief from joint and several liability is reflected in the
burden of Form 8857.
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 22, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-08297 Filed 4-9-13; 8:45 am]
BILLING CODE 4830-01-P
