Proposed Collection; Comment Request for Regulation Project, 22037-22038 [2013-08547]
Download as PDF
<![CDATA[
Federal Register / Vol. 78, No. 71 / Friday, April 12, 2013 / Notices
mstockstill on DSK6TPTVN1PROD with NOTICES
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.
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: TD 8223, Branch Tax; TD 8432,
Branch Profits Tax; and TD 8657,
Regulations on Effectively Connected
Income and the Branch Profits Tax.
OMB Number: 1545–1070.
Regulation Project Number: TD 8223,
TD 8432, and TD 8657.
Abstract: These regulations provide
guidance on how to comply with
Internal Revenue Code section 884,
which imposes a tax on the earnings of
a foreign corporation’s branch that are
removed from the branch and which
subjects interest paid by the branch, and
certain interest deducted by the foreign
corporation, to tax.
Approved: March 13, 2013.
Current Actions: There is no change to
Yvette Lawrence,
these existing regulations.
OMB Reports Clearance Officer.
Type of Review: Extension of a
[FR Doc. 2013–08544 Filed 4–11–13; 8:45 am]
currently approved collection.
BILLING CODE 4830–01–P
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
DEPARTMENT OF THE TREASURY
59,100.
Estimated Time per Respondent:
Internal Revenue Service
12.887 minutes.
Proposed Collection; Comment
Estimated Total Annual Burden
Request for Regulation Project
Hours: 12,694.
The following paragraph applies to all
AGENCY: Internal Revenue Service (IRS),
of the collections of information covered
Treasury.
by this notice:
ACTION: Notice and request for
An agency may not conduct or
comments.
sponsor, and a person is not required to
respond to, a collection of information
SUMMARY: The Department of the
Treasury, as part of its continuing effort unless the collection of information
displays a valid OMB control number.
to reduce paperwork and respondent
Books or records relating to a
burden, invites the general public and
collection of information must be
other Federal agencies to take this
retained as long as their contents may
opportunity to comment on proposed
become material in the administration
and/or continuing information
of any internal revenue law. Generally,
collections, as required by the
tax returns and tax return information
Paperwork Reduction Act of 1995,
are confidential, as required by 26
Public Law 104–13(44 U.S.C.
U.S.C. 6103.
3506(c)(2)(A)). Currently, the IRS is
Request for Comments: Comments
soliciting comments concerning the
submitted in response to this notice will
branch tax; the branch profits Tax; and
the regulations on effectively connected be summarized and/or included in the
request for OMB approval. All
income and the branch profits tax
(§§ 1.884–1, 1.884–2, 1.884–2T, 1.884–4, comments will become a matter of
public record. Comments are invited on:
1.884–5).
(a) Whether the collection of
DATES: Written comments should be
information is necessary for the proper
received on or before June 11, 2013 to
performance of the functions of the
be assured of consideration.
agency, including whether the
ADDRESSES: Direct all written comments
information shall have practical utility;
to Yvette Lawrence, Internal Revenue
(b) the accuracy of the agency’s estimate
Service, Room 6129, 1111 Constitution
of the burden of the collection of
Avenue NW., Washington, DC 20224.
information; (c) ways to enhance the
quality, utility, and clarity of the
FOR FURTHER INFORMATION CONTACT:
information to be collected; (d) ways to
Requests for additional information or
minimize the burden of the collection of
copies of the regulations should be
VerDate Mar<15>2010
16:47 Apr 11, 2013
Jkt 229001
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
22037
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 14, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–08552 Filed 4–11–13; 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 the
limitation on reduction in income tax
liability incurred to the Virgin Islands
(§ 1.934–1).
DATES: Written comments should be
received on or before June 11, 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, (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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Limitation on Reduction in
Income Tax Liability Incurred to the
Virgin Islands.
OMB Number: 1545–0782.
Regulation Project Number: TD 6629.
Abstract: Internal Revenue Code
section 934(a)(1954 code) provides that
the tax liability incurred to the Virgin
Islands shall not be reduced except to
the extent provided in Code section
E:\FR\FM\12APN1.SGM
12APN1
mstockstill on DSK6TPTVN1PROD with NOTICES
22038
Federal Register / Vol. 78, No. 71 / Friday, April 12, 2013 / Notices
934(b) and (c). Taxpayers applying for
tax rebates or subsidies under section
934 of the 1954 Code must provide
certain information in order to obtain
these benefits.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households and business or other forprofit organizations.
Estimated Number of Respondents:
500.
Estimated Time Per Respondent/
Reporting: 12 minutes.
Estimated Time Per Respondent/
Record-Keeping: 10 minutes.
Estimated Total Annual Reporting
Burden Hours: 100.
Estimated Total Annual Recordkeeping Burden Hours: 85.
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 13, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013–08547 Filed 4–11–13; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:47 Apr 11, 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:
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
proceeds of bonds used for
reimbursement (§ 1.150–2(e) (originally
contained in § 1.104–18(c)).
DATES: Written comments should be
received on or before June 11, 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 regulation 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Proceeds of Bonds Used for
Reimbursement.
OMB Number: 1545–1226.
Regulation Project Number: FI–59–89.
Abstract: This regulation clarifies
when the allocation of bond proceeds to
reimburse expenditures previously
made by an issuer of the bond is treated
as an expenditure of the bond proceeds.
The issuer must express a reasonable
official intent, on or prior to the date of
payment, to reimburse the expenditure
in order to assure that the
reimbursement is not a device to evade
requirements imposed by the Internal
Revenue Code with respect to tax
exempt bonds.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments, and not-for-profit
institutions.
PO 00000
Frm 00134
Fmt 4703
Sfmt 4703
Estimated Number of Respondents:
2,500.
Estimated Time per Respondent: 2
hours, 24 minutes.
Estimated Total Annual Burden
Hours: 6,000.
The following paragraph applies to all
of the collections of 1information
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 14, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013–08554 Filed 4–11–13; 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
SUMMARY:
E:\FR\FM\12APN1.SGM
12APN1
]]>Agencies
[Federal Register Volume 78, Number 71 (Friday, April 12, 2013)]
[Notices]
[Pages 22037-22038]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08547]
-----------------------------------------------------------------------
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
the limitation on reduction in income tax liability incurred to the
Virgin Islands (Sec. 1.934-1).
DATES: Written comments should be received on or before June 11, 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, (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: Limitation on Reduction in Income Tax Liability Incurred to
the Virgin Islands.
OMB Number: 1545-0782.
Regulation Project Number: TD 6629.
Abstract: Internal Revenue Code section 934(a)(1954 code) provides
that the tax liability incurred to the Virgin Islands shall not be
reduced except to the extent provided in Code section
[[Page 22038]]
934(b) and (c). Taxpayers applying for tax rebates or subsidies under
section 934 of the 1954 Code must provide certain information in order
to obtain these benefits.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Individuals or households and business or other
for-profit organizations.
Estimated Number of Respondents: 500.
Estimated Time Per Respondent/Reporting: 12 minutes.
Estimated Time Per Respondent/Record-Keeping: 10 minutes.
Estimated Total Annual Reporting Burden Hours: 100.
Estimated Total Annual Record-keeping Burden Hours: 85.
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 13, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013-08547 Filed 4-11-13; 8:45 am]
BILLING CODE 4830-01-P
