Proposed Collection; Comment Request for Regulation Project, 36829 [2013-14562]

Download as PDF mstockstill on DSK4VPTVN1PROD with NOTICES Federal Register / Vol. 78, No. 118 / Wednesday, June 19, 2013 / Notices income tax withheld (such as from pensions and gambling) on a semiweekly schedule, or whose tax liability on any day is $100,000 or more, use Form 945–A with Form 945 or CT– 1 to report their tax liability. Form Number: 945–X Abstract: Form 945–X is used to correct errors made on Form 945, Annual Return of Withheld Federal Income Tax. Current Actions: There are no changes being made to the forms approved under this collection. However, changes to the estimated number of filers (518,968 to 236,818), will result in a total burden decrease of 625,215 (2,244,817 to 1,619,602). Type of Review: Revision of a current OMB approval. Affected Public: Business, or other for-profit organizations, individuals, or households, not-for-profit institutions, farms, and, Federal, state, local, or tribal governments. Estimated Number of Respondents: 236,818. Estimated Time per Respondent: 6 hrs., 50 min. Estimated Total Annual Burden Hours: 1,619,602. 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, VerDate Mar<15>2010 17:55 Jun 18, 2013 Jkt 229001 maintenance, and purchase of services to provide information. Approved: June 5, 2013. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2013–14587 Filed 6–18–13; 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: 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, INTL– 952–86 (TD 8410R), Allocation and Apportionment of Interest Expense and Certain Other Expenses. 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 Sonia D. Escobar at Internal Revenue Service, room 6511, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622–7641, or through the Internet at Sonia.D.Escobar@irs.gov. SUPPLEMENTARY INFORMATION: Title: Allocation and Apportionment of Interest Expense and Certain Other Expenses. OMB Number: 1545–1072. Regulation Project Number: INTL– 952–86 (TD 8410R). Abstract: Section 864(e) of the Internal Revenue Code provides rules concerning the allocation and apportionment of expenses to foreign source income for purposes of the foreign tax credit and other provisions. Current Actions: There is no change to these existing regulations. Type of Review: Extension of a currently approved collection. PO 00000 Frm 00087 Fmt 4703 Sfmt 4703 36829 Affected Public: Individuals or households, and Business or other forprofit organizations. Estimated Number of Respondents/ Recordkeepers: 15,000. Estimated Time per Respondent/ Recordkeeper: 15 minutes. Estimated Total Annual Reporting/ Recordkeeping Hours: 3,750. 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: June 13, 2013. Yvette B. Lawrence, IRS Reports Clearance Officer. [FR Doc. 2013–14562 Filed 6–18–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0212] Proposed Information Collection (Veterans Mortgage Life Insurance Statement) Activity: Comment Request Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: E:\FR\FM\19JNN1.SGM 19JNN1

Agencies

[Federal Register Volume 78, Number 118 (Wednesday, June 19, 2013)]
[Notices]
[Page 36829]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-14562]


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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, 
INTL-952-86 (TD 8410R), Allocation and Apportionment of Interest 
Expense and Certain Other Expenses.

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 Sonia D. Escobar at 
Internal Revenue Service, room 6511, 1111 Constitution Avenue NW., 
Washington, DC 20224, or at (202) 622-7641, or through the Internet at 
Sonia.D.Escobar@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Allocation and Apportionment of Interest Expense and Certain 
Other Expenses.
    OMB Number: 1545-1072.
    Regulation Project Number: INTL-952-86 (TD 8410R).
    Abstract: Section 864(e) of the Internal Revenue Code provides 
rules concerning the allocation and apportionment of expenses to 
foreign source income for purposes of the foreign tax credit and other 
provisions.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and Business or other 
for-profit organizations.
    Estimated Number of Respondents/Recordkeepers: 15,000.
    Estimated Time per Respondent/Recordkeeper: 15 minutes.
    Estimated Total Annual Reporting/Recordkeeping Hours: 3,750.
    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: June 13, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-14562 Filed 6-18-13; 8:45 am]
BILLING CODE 4830-01-P
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