Proposed Collection; Comment Request for Regulation Project, 23978-23979 [2013-09470]

Download as PDF 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 mstockstill on DSK4VPTVN1PROD with NOTICES 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 PO 00000 Frm 00096 Fmt 4703 Sfmt 4703 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 23APN1 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 PO 00000 Frm 00097 Fmt 4703 Sfmt 4703 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 23APN1

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]


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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