Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities, 22036 [2013-08578]
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22036
Federal Register / Vol. 78, No. 71 / Friday, April 12, 2013 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2011–
34, Rules for Certain Rental Real
Estate Activities
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 RP–125212–09,
Rules for Certain Rental Real Estate
Activities.
SUMMARY:
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 form and instructions
should be directed to Katherine Dean
(202)-622–3186, at Internal Revenue
Service, room 6242, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Katherine.b.dean@irs.gov.
DATES:
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. 2013–08578 Filed 4–11–13; 8:45 am]
BILLING CODE 4830–01–P
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SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2011–34
Rules for Certain Rental Real Estate
Activities.
OMB Number: 1545–2194.
Abstract: This Revenue Procedure
Grants Relief Under Section 1.469–9(g)
for Certain Taxpayers to Make Late
Elections to Treat All Interests in Rental
Real Estate as a Single Rental Real Estate
Activity.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
2000.
Estimated Total Annual Burden
Hours: 1,000.
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
SUMMARY:
PO 00000
Frm 00132
Fmt 4703
Sfmt 4703
soliciting comments concerning
qualified conservation contributions
(§ 1.170A–14).
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: Qualified Conservation
Contributions.
OMB Number: 1545–0763. Regulation
Project Number: TD 8069.
Abstract: Internal Revenue Code
section 170(h) describes situations in
which a taxpayer is entitled to a
deduction for a charitable contribution
for conservation purposes of a partial
interest in real property. This regulation
requires a taxpayer claiming a
deduction to maintain records of (1) the
fair market value of the underlying
property before and after the donation
and (2) the conservation purpose of the
donation.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and Federal, State, local or tribal
governments.
Estimated Number of Respondents:
1000.
Estimated Time per Respondent: 1
hour 15 minutes.
Estimated Total Annual Burden
Hours: 1,250.
The following paragraph applies to all
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
E:\FR\FM\12APN1.SGM
12APN1
]]>Agencies
[Federal Register Volume 78, Number 71 (Friday, April 12, 2013)]
[Notices]
[Page 22036]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-08578]
[[Page 22036]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2011-
34, Rules for Certain Rental Real Estate Activities
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
Revenue Procedure RP-125212-09, Rules for Certain Rental Real Estate
Activities.
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 form and instructions should be directed to Katherine
Dean (202)-622-3186, 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: Revenue Procedure 2011-34 Rules for Certain Rental Real
Estate Activities.
OMB Number: 1545-2194.
Abstract: This Revenue Procedure Grants Relief Under Section 1.469-
9(g) for Certain Taxpayers to Make Late Elections to Treat All
Interests in Rental Real Estate as a Single Rental Real Estate
Activity.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 2000.
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 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. 2013-08578 Filed 4-11-13; 8:45 am]
BILLING CODE 4830-01-P
