Proposed Collection; Comment Request for Regulation Project, 36639-36640 [2013-14377]
Download as PDF
<![CDATA[
Federal Register / Vol. 78, No. 117 / Tuesday, June 18, 2013 / Notices
Estimated Time per Respondent: 32
hours, 22 minutes.
Estimated Total Annual Burden
Hours: 5,049,720.
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: May 29, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013–14378 Filed 6–17–13; 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.
mstockstill on DSK4VPTVN1PROD with NOTICES
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
SUMMARY:
VerDate Mar<15>2010
16:52 Jun 17, 2013
Jkt 229001
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 revised
regulations concerning section 403(b)
tax-sheltered annuity contracts.
DATES: Written comments should be
received on or before August 19, 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 Gerald J. Shields at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 927–4374, or
through the internet at
Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revised Regulations Concerning
Section 403(b) Tax-Sheltered Annuity
Contracts.
OMB Number: 1545–2068.
Regulation Project Number: TD 9340.
Abstract: The collection of
information in the regulations is in final
regulations under section 403(b) of the
Internal Revenue Code and under
related provisions of sections 402(b),
402(g), 402A, and 414(c). The
regulations provide updated guidance
on section 403(b) contracts of public
schools and tax-exempt organizations
described in section 501(c)(3). Such
information exchange is necessary to
ensure compliance with tax law
requirements relating to loans and
hardship distributions from section
403(b) plans and sponsors of section
403(b) contracts, administrators,
participants, and beneficiaries.
Current Actions: There are no changes
being made to this regulation.
Type of Review: Extension of a
previously approved collection.
Affected Public: Individuals or
households, state, local or tribal
governments, and not-for-profit
institutions.
Estimated Number of Respondents:
11,000.
Estimated Time Per Respondent: 4.1
hours.
Estimated Total Annual Burden
Hours: 45,000.
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
PO 00000
Frm 00134
Fmt 4703
Sfmt 4703
36639
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: May 22, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013–14376 Filed 6–17–13; 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 timely
mailing treated as timely filing.
DATES: Written comments should be
received on or before August 19, 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
SUMMARY:
E:\FR\FM\18JNN1.SGM
18JNN1
36640
Federal Register / Vol. 78, No. 117 / Tuesday, June 18, 2013 / Notices
copies of the regulation should be
directed to Gerald J. Shields, at (202)
927–4374, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Gerald.J.Shields@irs.gov.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Timely Mailing Treated As
Timely Filing.
OMB Number: 1545–1899.
Regulation Project Number: TD 9543.
Abstract: This information collection
contains regulations amending a
Treasury Regulation to provide
guidance as to the only ways to
establish prima facie evidence of
delivery of documents that have a filing
deadline prescribed by the internal
revenue laws, absent direct proof of
actual delivery. The regulations are
necessary to provide greater certainty on
this issue and to provide specific
guidance. The regulations affect
taxpayers who mail Federal tax
documents to the Internal Revenue
Service or the United States Tax Court.
Current Actions: There is no change 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, federal government and state,
local, or tribal government.
Estimated Number of Respondents:
10,847,647.
Estimated Time Per Respondent: 6
minutes.
Estimated Total Annual Burden
Hours: 1,084,765.
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;
VerDate Mar<15>2010
16:52 Jun 17, 2013
Jkt 229001
(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: May 22, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013–14377 Filed 6–17–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulations 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
constructive transfers and transfers of
property to a third-party on behalf of a
spouse.
DATES: Written comments should be
received on or before August 19, 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 form and instructions
should be directed to Gerald J. Shields,
(202) 927–4374, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
Gerald.J.Shields@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Constructive Transfers and
Transfers of Property to a Third-Party on
Behalf of a Spouse (§ 1.1041–2).
OMB Number: 1545–1751.
PO 00000
Frm 00135
Fmt 4703
Sfmt 4703
Regulation Project Number: TD 9035.
Abstract: The regulation sets forth the
required information that will permit
spouses or former spouses to treat a
redemption by a corporation of stock of
one spouse or former spouse as a
transfer of that stock to the other spouse
or former spouse in exchange for the
redemption proceeds and a redemption
of the stock from the latter spouse or a
former spouse in exchange for the
redemption proceeds.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
households, and businesses and other
for-profit organizations.
Estimated Number of Respondents:
1000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 500.
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\18JNN1.SGM
18JNN1
]]>Agencies
[Federal Register Volume 78, Number 117 (Tuesday, June 18, 2013)]
[Notices]
[Pages 36639-36640]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-14377]
-----------------------------------------------------------------------
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
timely mailing treated as timely filing.
DATES: Written comments should be received on or before August 19, 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
[[Page 36640]]
copies of the regulation should be directed to Gerald J. Shields, at
(202) 927-4374, or at Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, DC 20224, or through the internet
at Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Timely Mailing Treated As Timely Filing.
OMB Number: 1545-1899.
Regulation Project Number: TD 9543.
Abstract: This information collection contains regulations amending
a Treasury Regulation to provide guidance as to the only ways to
establish prima facie evidence of delivery of documents that have a
filing deadline prescribed by the internal revenue laws, absent direct
proof of actual delivery. The regulations are necessary to provide
greater certainty on this issue and to provide specific guidance. The
regulations affect taxpayers who mail Federal tax documents to the
Internal Revenue Service or the United States Tax Court.
Current Actions: There is no change 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, federal
government and state, local, or tribal government.
Estimated Number of Respondents: 10,847,647.
Estimated Time Per Respondent: 6 minutes.
Estimated Total Annual Burden Hours: 1,084,765.
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: May 22, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013-14377 Filed 6-17-13; 8:45 am]
BILLING CODE 4830-01-P
