Proposed Collection; Comment Request for Regulation Project, 22039-22040 [2013-08550]
Download as PDF
<![CDATA[
Federal Register / Vol. 78, No. 71 / Friday, April 12, 2013 / Notices
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
credit for increasing research activity.
DATES: Written comments should be
received on or before June 11, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, 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 Internal
Revenue Service, room 6242, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202)622–3186, or
through the Internet at
Katherine.b.dean@irs.gov.
mstockstill on DSK6TPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Credit for Increasing Research
Activity.
OMB Number: 1545–0732.
Regulation Project Number: LR–236–
81. T.D. 8251.
Abstract: This regulation provides
rules for the credit for increasing
research activities. Internal Revenue
Code section 41(f) provides that
commonly controlled groups of
taxpayers shall compute the credit as if
they are single taxpayer. The credit
allowed to a member of the group is a
portion of the group’s credit. Section
1.41–8(d) of the regulation permits a
corporation that is a member of more
than one group to designate which
controlled group they will be aggregated
with the purposes of Code section 41(f).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
250.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 63.
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
VerDate Mar<15>2010
16:47 Apr 11, 2013
Jkt 229001
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 11, 2013.
R. Joseph Durbala,
OMB Reports Clearance Officer.
[FR Doc. 2013–08572 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 estate
and gift Taxes; qualified disclaimers of
property (Section 25.2518–2(b)).
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.
SUMMARY:
PO 00000
Frm 00135
Fmt 4703
Sfmt 4703
22039
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Katherine Dean, at Internal
Revenue Service, Room 6242, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3186, or
through the Internet at
Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Estate and Gift Taxes; Qualified
Disclaimers of Property.
OMB Number: 1545–0959.
Regulation Project Number: TD 8095.
Abstract: Internal Revenue Code
section 2518 allows a person to disclaim
an interest in property received by gift
or inheritance. The interest is treated as
if the disclaimant never received or
transferred such interest for Federal gift
tax purposes. A qualified disclaimer
must be in writing and delivered to the
transferor or trustee.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 1,000.
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
E:\FR\FM\12APN1.SGM
12APN1
22040
Federal Register / Vol. 78, No. 71 / Friday, April 12, 2013 / Notices
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. 2013–08550 Filed 4–11–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2001–
24
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
Revenue Procedure 2001–24, Advanced
Insurance Commissions.
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 at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure should
be directed to Katherine Dean at Internal
Revenue Service, room 6242, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3186, or
through the Internet at
Katherine.b.dean@irs.gov.
SUMMARY:
mstockstill on DSK6TPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Advanced Insurance
Commissions.
OMB Number: 1545–1736.
Revenue Procedure Number: Revenue
Procedure 2001–24.
Abstract: A taxpayer that wants to
obtain automatic consent to change its
method of accounting for cash advances
on commissions paid to its agents must
agree to the specified terms and
conditions under the revenue
VerDate Mar<15>2010
16:47 Apr 11, 2013
Jkt 229001
procedure. This agreement is ratified by
attaching the required statement to the
federal income tax return for the year of
change.
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 forprofit organizations.
Estimated Number of Respondents:
5,270.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 1,318.
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 15, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013–08576 Filed 4–11–13; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00136
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Bureau of the Public Debt
Proposed Collection; Comment
Request
Notice and request for
comments.
ACTION:
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 Bureau of
the Public Debt within the Department
of the Treasury is soliciting comments
concerning the Special Bond of
Indemnity to the United States of
America.
SUMMARY:
Written comments should be
received on or before June 13, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Bureau of the Public Debt, Bruce A.
Sharp, 200 Third Street A4–A,
Parkersburg, WV 26106–1328, or
bruce.sharp@bpd.treas.gov. The
opportunity to make comments online is
also available at www.pracomment.gov.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies should be directed to Bruce A.
Sharp, Bureau of the Public Debt, 200
Third Street A4–A, Parkersburg, WV
26106–1328, (304) 480–8150.
SUPPLEMENTARY INFORMATION:
Title: Special Bond of Indemnity to
the United States of America.
OMB Number: 1535–0062.
Form Number: PD F 2966.
Abstract: The information is
requested to support a request for
refund of the purchase price of savings
bonds purchased in a chain letter
scheme.
Current Actions: None.
Type of Review: Extension.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
2,400.
Estimated Time per Respondent: 8
minutes.
Estimated Total Annual Burden
Hours: 320.
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:
DATES:
E:\FR\FM\12APN1.SGM
12APN1
]]>Agencies
[Federal Register Volume 78, Number 71 (Friday, April 12, 2013)]
[Notices]
[Pages 22039-22040]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08550]
-----------------------------------------------------------------------
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
estate and gift Taxes; qualified disclaimers of property (Section
25.2518-2(b)).
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, at
Internal Revenue Service, Room 6242, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3186, or through the Internet at
Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Estate and Gift Taxes; Qualified Disclaimers of Property.
OMB Number: 1545-0959.
Regulation Project Number: TD 8095.
Abstract: Internal Revenue Code section 2518 allows a person to
disclaim an interest in property received by gift or inheritance. The
interest is treated as if the disclaimant never received or transferred
such interest for Federal gift tax purposes. A qualified disclaimer
must be in writing and delivered to the transferor or trustee.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 2,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 1,000.
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
[[Page 22040]]
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. 2013-08550 Filed 4-11-13; 8:45 am]
BILLING CODE 4830-01-P
