Proposed Collection; Comment Request for Regulation Project, 23978-23979 [2013-09470]
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23978
Federal Register / Vol. 78, No. 78 / Tuesday, April 23, 2013 / 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.
Approved: March 27, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–09468 Filed 4–22–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2011–
14 (as modified by and amplified RP
2011–22 and RP 2011–28)
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 2011–14 (as
modified and amplified by RP 2011–22
and RP 2011–28), Changes in Methods
of Accounting.
DATES: Written comments should be
received on or before June 24, 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
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SUMMARY:
VerDate Mar<15>2010
17:51 Apr 22, 2013
Jkt 229001
copies should be directed to Martha R.
Brinson at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or at (202)
622–3869, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Changes in Methods of
Accounting.
OMB Number: 1545–1551.
Revenue Procedure Number: Revenue
Procedure 2011–14 (as modified and
amplified by RP 2011–22 and RP 2011–
28).
Abstract: This revenue procedure
(2011–14), provides the procedures by
which a taxpayer may obtain automatic
consent for a change in method of
accounting described in the APPENDIX
of this revenue procedure. This revenue
procedure amplifies, clarifies, modifies,
and supersedes Rev. Proc. 2008–52,
2008–2 C.B. 587, as amplified, clarified,
and modified by Rev. Proc. 2009–39,
2009–38 I.R.B. 371, and provides
additional changes in methods of
accounting for which a taxpayer may
obtain automatic consent.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This revenue
procedure is being submitted for
renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
and farms.
Estimated Number of Respondents:
14,065.
Estimated Time per Respondent: 1
hour, 5 minutes.
Estimated Total Annual Burden
Hours: 15,191.85.
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
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
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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: April 16, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–09457 Filed 4–22–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–11–91; (TD 8597); CO–24–95; (TD8660)]
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 existing final
regulations, CO–11–91 (TD 8597),
Consolidated Groups and Controlled
Groups-Intercompany Transactions and
Related Rules (§ 1.1502–13), and CO–
24–95 (TD 8660), Consolidated GroupsIntercompany Transactions and Related
Rules.
DATES: Written comments should be
received on or before June 24, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, 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 Sara Covington, (202) 622–
3945, or at Internal Revenue Service,
SUMMARY:
E:\FR\FM\23APN1.SGM
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mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 78 / Tuesday, April 23, 2013 / Notices
Room 6129, 1111 Constitution Avenue
NW., Washington DC 20224, or through
the Internet, at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: CO–11–91, Consolidated Groups
and Controlled Groups-Intercompany
Transactions and Related Rules, and
CO–24–95, Consolidated GroupsIntercompany Transactions and Related
Rules.
OMB Number: 1545–1433.
Regulation Project Number: CO–11–
91 (TD 8597), CO–24–95 (TD 8660).
Abstract: The regulations require
common parents that make elections
under regulation section 1.1502–13 to
provide certain information. The
information will be used to identify and
assure that the amount, location, timing
and attributes of intercompany
transactions and corresponding items
are properly maintained.
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:
2,200.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 1,050.
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
VerDate Mar<15>2010
17:51 Apr 22, 2013
Jkt 229001
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: April 11, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–09470 Filed 4–22–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8610 and Schedule
A (Form 8610)
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
8610, Annual Low-Income Housing
Credit Agencies Report, and Schedule A
(Form 8610), Carryover Allocation of
Low-Income Housing Credit.
DATES: Written comments should be
received on or before June 24, 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 forms and instructions
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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Form 8610, Annual Low-Income
Housing Credit Agencies Report, and
Schedule A (Form 8610), Carryover
Allocation of Low-Income Housing
Credit.
OMB Number: 1545–0990.
Form Number: Form 8610 and
Schedule A (Form 8610).
Abstract: State housing credit
agencies (Agencies) are required by
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23979
Code section 42(l)(3) to report annually
the amount of low-income housing
credits that they allocated to qualified
buildings during the year. Agencies
report the amount allocated to the
building owners and to the IRS in Part
I of Form 8609. Carryover allocations
are reported to the Agencies in
carryover allocation documents. The
Agencies report the carryover
allocations to the IRS on Schedule A
(Form 8610). Form 8610 is a transmittal
and reconciliation document for Forms
8609, Schedule A (Form 8610), binding
agreements, and election statements.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local or tribal
governments.
Estimated Number of Respondents:
53.
Estimated Time per Respondent: 105
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 5,599.
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\23APN1.SGM
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]]>Agencies
[Federal Register Volume 78, Number 78 (Tuesday, April 23, 2013)]
[Notices]
[Pages 23978-23979]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-09470]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-11-91; (TD 8597); CO-24-95; (TD8660)]
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 existing final
regulations, CO-11-91 (TD 8597), Consolidated Groups and Controlled
Groups-Intercompany Transactions and Related Rules (Sec. 1.1502-13),
and CO-24-95 (TD 8660), Consolidated Groups-Intercompany Transactions
and Related Rules.
DATES: Written comments should be received on or before June 24, 2013
to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, 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 Sara Covington, (202)
622-3945, or at Internal Revenue Service,
[[Page 23979]]
Room 6129, 1111 Constitution Avenue NW., Washington DC 20224, or
through the Internet, at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: CO-11-91, Consolidated Groups and Controlled Groups-
Intercompany Transactions and Related Rules, and CO-24-95, Consolidated
Groups-Intercompany Transactions and Related Rules.
OMB Number: 1545-1433.
Regulation Project Number: CO-11-91 (TD 8597), CO-24-95 (TD 8660).
Abstract: The regulations require common parents that make
elections under regulation section 1.1502-13 to provide certain
information. The information will be used to identify and assure that
the amount, location, timing and attributes of intercompany
transactions and corresponding items are properly maintained.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 2,200.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 1,050.
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: April 11, 2013.
Yvette Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-09470 Filed 4-22-13; 8:45 am]
BILLING CODE 4830-01-P
