Proposed Collection: Comment Request for Regulation Project, 26425 [2013-10578]
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Federal Register / Vol. 78, No. 87 / Monday, May 6, 2013 / Notices
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, Final
Election of Reduced Research Credit.
DATES: Written comments should be
received on or before July 5, 2013 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. 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 Kerry Dennis, (202) 927–
9368, or at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue
NW., Washington DC 20224, or through
the Internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Final Election of Reduced
Research Credit.
OMB Number: 1545–1155.
Regulation Project Number: TD 8282.
Abstract: This regulation relates to the
manner of making an election under
section 280C(3) of the Internal Revenue
Code. Taxpayers making this election
must reduce their section 41(a) research
credit, but are not required to reduce
their deductions for qualified research
expenses, as required in paragraphs (1)
and (2) of section 280C(c).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 50.
The following paragraph applies to all
of the collections of information covered
by this notice:
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SUMMARY:
VerDate Mar<15>2010
17:06 May 03, 2013
Jkt 229001
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 29, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
BILLING CODE 4830–01–P
UNITED STATES SENTENCING
COMMISSION
Sentencing Guidelines for United
States Courts
United States Sentencing
Commission.
ACTION: Notice of submission to
Congress of amendments to the
sentencing guidelines effective
November 1, 2013.
AGENCY:
Pursuant to its authority
under 28 U.S.C. 994(p), the Commission
has promulgated amendments to the
sentencing guidelines, policy
statements, commentary, and statutory
index. This notice sets forth the
amendments and the reason for each
amendment.
DATES: The Commission has specified
an effective date of November 1, 2013,
for the amendments set forth in this
notice.
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
FOR FURTHER INFORMATION CONTACT:
Jeanne Doherty, Public Affairs Officer,
202–502–4502. The amendments set
forth in this notice also may be accessed
through the Commission’s Web site at
www.ussc.gov.
The
United States Sentencing Commission is
an independent agency in the judicial
branch of the United States
Government. The Commission
promulgates sentencing guidelines and
policy statements for federal sentencing
courts pursuant to 28 U.S.C. 994(a). The
Commission also periodically reviews
and revises previously promulgated
guidelines pursuant to 28 U.S.C. 994(o)
and generally submits guideline
amendments to Congress pursuant to 28
U.S.C. 994(p) not later than the first day
of May each year. Absent action of
Congress to the contrary, submitted
amendments become effective by
operation of law on the date specified
by the Commission (generally November
1 of the year in which the amendments
are submitted to Congress).
Notice of proposed amendments was
published in the Federal Register on
January 18, 2013 (see 78 FR 4197). The
Commission held a public hearing on
the proposed amendments in
Washington, DC, on March 13, 2013. On
April 30, 2013, the Commission
submitted these amendments to
Congress and specified an effective date
of November 1, 2013.
SUPPLEMENTARY INFORMATION:
Authority: 28 U.S.C. 994(a), (o), and (p);
USSC Rules of Practice and Procedure 4.1.
[FR Doc. 2013–10578 Filed 5–3–13; 8:45 am]
SUMMARY:
26425
Patti B. Saris,
Chair.
1. Amendment: Section 2B1.1(b) is
amended by striking paragraph (5); by
renumbering paragraphs (6) through (8)
as (5) through (7); by renumbering
paragraphs (13) through (18) as (14)
through (19); by inserting after
paragraph (12) the following:
‘‘(13) (Apply the greater) If the offense
involved misappropriation of a trade
secret and the defendant knew or
intended—
(A) that the trade secret would be
transported or transmitted out of the
United States, increase by 2 levels; or
(B) that the offense would benefit a
foreign government, foreign
instrumentality, or foreign agent,
increase by 4 levels.
If subparagraph (B) applies and the
resulting offense level is less than level
14, increase to level 14.’’; and in
paragraph (16) (as so renumbered) by
striking ‘‘(b)(15)(B)’’ and inserting
‘‘(b)(16)(B)’’.
The Commentary to § 2B1.1 captioned
‘‘Application Notes’’ is amended in
E:\FR\FM\06MYN1.SGM
06MYN1
]]>Agencies
[Federal Register Volume 78, Number 87 (Monday, May 6, 2013)]
[Notices]
[Page 26425]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-10578]
[[Page 26425]]
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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,
Final Election of Reduced Research Credit.
DATES: Written comments should be received on or before July 5, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. 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 Kerry Dennis, (202)
927-9368, or at Internal Revenue Service, Room 6129, 1111 Constitution
Avenue NW., Washington DC 20224, or through the Internet, at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Final Election of Reduced Research Credit.
OMB Number: 1545-1155.
Regulation Project Number: TD 8282.
Abstract: This regulation relates to the manner of making an
election under section 280C(3) of the Internal Revenue Code. Taxpayers
making this election must reduce their section 41(a) research credit,
but are not required to reduce their deductions for qualified research
expenses, as required in paragraphs (1) and (2) of section 280C(c).
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and business or other for-profit
organizations.
Estimated Number of Respondents: 200.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 50.
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 29, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-10578 Filed 5-3-13; 8:45 am]
BILLING CODE 4830-01-P
