Submission for OMB Review; Comment Request, 38446-38450 [2013-15263]
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Federal Register / Vol. 78, No. 123 / Wednesday, June 26, 2013 / Notices
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Recreation Vehicle Trailer Load
Carrying Capacity Information for Motor
Vehicles with a GVWR of 4,536
Kilograms (10,000 pounds) or less.
Hyundai has filed an appropriate report
dated February 9, 2012, pursuant to 49
CFR Part 573, Defect and
Noncompliance Responsibility and
Reports.
Pursuant to 49 U.S.C. 30118(d) and
30120(h) and the rule implementing
those provisions at 49 CFR part 556,
Hyundai has petitioned for an
exemption from the notification and
remedy requirements of 49 U.S.C.
Chapter 301 on the basis that this
noncompliance is inconsequential to
motor vehicle safety. Notice of receipt of
the petition was published, with a 30day public comment period, on June 7,
2012 in the Federal Register (77 FR
33807). No comments were received. To
view the petition and all supporting
documents log onto the Federal Docket
Management System (FDMS) Web site
at: https://www.regulations.gov/. Then
follow the online search instructions to
locate docket number ‘‘NHTSA–2012–
0045.’’
Contact Information: For further
information on this decision contact Ms.
Amina Fisher, Office of Vehicle Safety
Compliance, the National Highway
Traffic Safety Administration (NHTSA),
telephone (202) 366–5307, facsimile
(202) 366–5930.
Vehicles Involved: Affected are
approximately 2,764 model year 2012
Hyundai Veracruz vehicles produced
beginning on August 9, 2011, through
January 8, 2012, that were equipped
with 7J x 18 wheel rims at the assembly
plant.
Background Requirement: Section
§ 4.3.3 of FMVSS No. 110 specially
states:
§ 4.3.3 Additional labeling information
for vehicles other than passenger cars. Each
vehicle shall show the size designation and,
if applicable, the type designation of rims
(not necessarily those on the vehicle)
appropriate for the tire appropriate for use on
that vehicle, including the tire installed as
original equipment on the vehicle by the
vehicle manufacturer, after each GAWR
listed on the certification label required by
§ 567.4 or § 567.5 of this chapter. This
information shall be in the English language,
lettered in block capitals and numerals not
less than 2.4 millimeters high and in the
following format
Truck Example—Suitable Tire-Rim Choice.
GVWR: 2,441 kilograms (5381 pounds).
GAWR: Front—1,299 kilograms (2,864
pounds) with P265/70R16 tires, 16 × 8.0 rims
at 248 kPa (36 psi) cold single.
GAWR: Rear—1,299 kilograms (2,864
pounds) with P265/70R16 tires, 16 × 8.00
rims, at 248 kPa (36 psi) cold single.
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Summary of Hyundai’s Analyses:
Hyundai explains that the
noncompliance is that the rim size
information required by paragraph
§ 4.3.3 of FMVSS No. 110 was omitted
from the certification labels that it
installed on the affected vehicles.
Hyundai stated its belief that the
subject noncompliance is
inconsequential to motor vehicle safety
for the following reasons:
1. The missing rim size information
on the certification label is
inconsequential as it relates to motor
vehicle safety, because this information
is readily available to the vehicle owner
through other sources that are required
to be furnished with the vehicle. The
rim size is marked on the rims and is
included in the Owner’s Manual, which
is referenced as an information source
by the tire placard which is positioned
adjacent to the certification label on the
‘‘B’’ pillar. FMVSS No. 110 § 4.4.2(b) 2
requires that each rim be marked with
the rim size designation. The affected
vehicles are equipped with rims that are
marked with the rim size and meet the
requirements of FMVSS No. 110 § 4.4.2.
2. The tire placard required by
FMVSS No. 110 § 4.3(d) requires that
the tire size designation be provided for
the tires installed at the time of the first
purchase and FMVSS No. 110 § 4.3(f)
requires that the placard state ‘‘See
Owner’s Manual for Additional
Information’’. The affected vehicles are
equipped with placards that meet the
requirements of FMVSS No. 110 § 4.3.
Hyundai also stated that they are not
aware of any notices, bulletins, or other
communications that relate directly to
the noncompliance sent to more than
one manufacturer, distributor, dealer, or
purchaser.
Hyundai has additionally informed
NHTSA that it has corrected the
noncompliance so that all future
production vehicles will comply with
FMVSS No. 110.
In summation, Hyundai believes that
the described noncompliance of the
subject vehicles is inconsequential to
motor vehicle safety, and that its
petition, to exempt from providing
recall notification of noncompliance as
required by 49 U.S.C. 30118 and
remedying the recall noncompliance as
required by 49 U.S.C. 30120 should be
granted.
NHTSA Decision: NHTSA has
reviewed and accepts Hyundai’s
analyses that the noncompliance is
inconsequential to motor vehicle safety.
2 The citation that Hyundai referenced for rim
size designation marking requirements in its
petition, paragraph § 4.2.2, is incorrect. The correct
citation is paragraph § 4.4.2.
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Hyundai has provided sufficient
documentation that other than the
labeling error, the vehicles comply with
all other safety performance
requirements of FMVSS No. 110. Since
the missing information is provided in
other locations, Hyundai has met its
burden of persuasion. Accordingly,
Hyundai’s petition is hereby granted,
and Hyundai is exempted from the
obligation of providing notification of,
and a remedy for, that noncompliance
under 49 U.S.C. 30118 and 30120.
NHTSA notes that the statutory
provisions (49 U.S.C. 30118(d) and
30120(h)) that permit manufacturers to
file petitions for a determination of
inconsequentiality allow NHTSA to
exempt manufacturers only from the
duties found in sections 30118 and
30120, respectively, to notify owners,
purchasers, and dealers of a defect or
noncompliance and to remedy the
defect or noncompliance. Therefore, this
decision only applies to the vehicles
that Hyundai no longer controlled at the
time it determined that a
noncompliance existed. Therefore, this
decision only applies to the
approximately 2,764 vehicles that
Hyundai no longer controlled at the
time that it determined that the
noncompliance existed. However, the
granting of this petition does not relieve
distributors and dealers of the
prohibitions on the sale, offer for sale,
or introduction or delivery for
introduction into interstate commerce of
the noncompliant vehicles under their
control after Hyundai notified them that
the subject noncompliance existed.
Authority: 49 U.S.C. 30118, 30120:
delegations of authority at 49 CFR 1.95 and
501.8.
Issued on: June 20, 2013.
Claude H. Harris,
Director, Office of Vehicle Safety Compliance.
[FR Doc. 2013–15282 Filed 6–25–13; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
May 21, 2013.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before July 26, 2013 to be assured of
consideration.
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Federal Register / Vol. 78, No. 123 / Wednesday, June 26, 2013 / Notices
Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestion for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at
OIRA_Submission@OMB.EOP.GOV and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request maybe
found at www.reginfo.gov.
ADDRESSES:
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Internal Revenue Service (IRS)
OMB Number: 1545–0043.
Type of Review: Extension without
change of a currently approved
collection.
Title: Consent of Shareholder to
Include Specific Amount in Gross
Income.
Form: 972.
Abstract: Form 972 is filed by
shareholders of corporations to elect to
include an amount in gross income as
a divided. The IRS uses Form 972 as a
check to see if an amended return is
filed to include the amount in income
and to determine if the corporation
claimed the correct amount.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 385.
OMB Number: 1545–0044.
Type of Review: Extension without
change of a currently approved
collection.
Title: Corporation Claim for
Deduction for Consent Dividends.
Form: 973.
Abstract: Corporations file Form 973
to claim a deduction for dividends paid.
If shareholders consent and IRS
approves, the corporation may claim a
deduction for dividends paid, which
reduces the corporation’s tax liability.
IRS uses Form 973 to determine if
shareholders have included the
dividend in gross income.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
2,210.
OMB Number: 1545–0045.
Type of Review: Extension without
change of a currently approved
collection.
Title: Claim for Deficiency Dividends
Deductions by a Personal Holding
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Company, Regulated Investment
Company, or Real Estate Investment
Trust.
Form: 976.
Abstract: Form 976 is filed by
corporations that wish to claim a
deficiency dividend deduction. The
deduction allows the corporation to
eliminate all or a portion of a tax
deficiency. The IRS uses Form 976 to
determine if shareholders have included
amounts in gross income.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
3,850.
OMB Number: 1545–0145.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice to Shareholder of
Undistributed Long-Term Capital Gains.
Form: 2439.
Abstract: Form 2439 is sent by
regulated investment companies and
real estate investment trusts to report
undistributed capital gains and the
amount of tax paid on these gains
designated under IRC section
852(b)(3)(D) or 857(b)(3)(D). The
company, the trust, and the shareholder
file copies of Form 2439 with IRS. IRS
uses the information to check
shareholder compliance.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
29,995.
OMB Number: 1545–0240.
Type of Review: Extension without
change of a currently approved
collection.
Title: Claim for Refund of Income Tax
Return Preparer Penalties.
Form: 6118.
Abstract: Form 6118 is used by
preparers to file for a refund of penalties
incorrectly charged. The information
enables the IRS to process the claim and
have the refund issued to the tax return
preparer.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
11,400.
OMB Number: 1545–0429.
Type of Review: Extension without
change of a currently approved
collection.
Title: Request for Copy of Tax Return.
Form: 4605.
Abstract: Title 26 USC 7513 allows for
taxpayers to request a copy of a tax
return. Form 4506 is used by a taxpayer
to request a copy of a Federal tax form.
The information provided will be used
for research to locate the tax form and
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38447
to ensure that the requester is the
taxpayer or someone authorized by the
taxpayer.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
260,000.
OMB Number: 1545–0746.
Type of Review: Extension without
change of a currently approved
collection.
Title: LR–100–78 (Final) Creditability
of Foreign Taxes.
Abstract: The information needed is a
statement by the taxpayer that it has
elected to apply the safe harbor formula
of section 1.901–2A(e) of the foreign tax
credit regulations. This statement is
necessary in order that the IRS may
properly determine the taxpayer’s tax
liability.
Affected Public: Private Sector:
Businesses or other for-profits, farms.
Estimated Annual Burden Hours: 37.
OMB Number: 1545–0755.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 7959—Related Group
Election With Respect to Qualified
Investments in Foreign Base Company
Shipping Operations.
Abstract: The election described in
the attached justification converted an
annual election to an election effective
until revoked. The computational
information required is necessary to
assure that the U.S. shareholder
correctly reports any shipping income of
its controlled foreign corporations
which is taxable to that shareholder.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours: 205.
OMB Number: 1545–0956.
Type of Review: Revision of a
currently approved collection.
Title: Annual Return of OneParticipant (Owners and Their Spouses)
Retirement Plan.
Form: 5500–EZ.
Abstract: Form 5500–EZ is an annual
return filed by a one-participant or oneparticipant and spouse pension plan.
The IRS uses this data to determine if
the plan appears to be operating
properly as required under the law or
whether the plan should be audited.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
7,005,000.
OMB Number: 1545–1098.
Type of Review: Extension without
change of a currently approved
collection.
Title: Arbitrage Restrictions on TaxExempt Bonds TD 8418 Final (FI–91–86;
FI–90–86; FI–90–91; and FI–1–90).
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Abstract: This regulation requires
state and local governmental issuers of
tax-exempt bonds to rebate arbitrage
profits earned on non-purpose
investments acquired with the bond
proceeds. Issuers are required to submit
a form with the rebate. The regulations
provide for several elections, all of
which must be in writing.
Affected Public: State, Local, and
Tribal Governments.
Estimated Annual Burden Hours:
8,550.
OMB Number: 1545–1224.
Type of Review: Extension without
change of a currently approved
collection.
Title: INTL–112–88 (Final) Allocation
and Apportionment of Deduction for
State Income Taxes.
Abstract: This regulation provides
guidance on when and how the
deduction for state income taxes is to be
allocated and apportioned between
gross income from sources within and
without the United States in order to
determine the amount of taxable income
from those sources. The reporting
requirements in the regulation affect
those taxpayers claiming foreign tax
credits who elect to use an alternative
method from that described in the
regulation to allocate and apportion
deductions for state income taxes.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
1,000.
OMB Number: 1545–1452.
Type of Review: Extension without
change of a currently approved
collection.
Title: FI–43–94 (TD 8649—Final)
Regulations Under Section 1258 of the
Internal Revenue Code of 1986; Netting
Rule for Certain Conversion
Transactions.
Abstract: Section 1258 recharacterizes
capital gains from conversion
transactions as ordinary income to the
extent of the time value element. This
regulation provides that certain gains
and losses may be netted for purposes
of determining the amount of gain
recharacterized.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
5,000.
OMB Number: 1545–1455.
Type of Review: Extension without
change of a currently approved
collection.
Title: PS–80–93 (TD 8645—Final)
Rules for Certain Rental Real Estate
Activities.
Abstract: The regulation provides
rules relating to the treatment of rental
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real estate activities of certain taxpayers
under the passive activity loss and
credit limitations on Internal Revenue
Code section 469.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
3,015.
OMB Number: 1545–1459.
Type of Review: Extension without
change of a currently approved
collection.
Title: Program Sponsor Agreement for
Continuing Education for Enrolled
Agents.
Form: 8498.
Abstract: This information relates to
the approval of continuing professional
education programs for the individuals
enrolled to practice before the Internal
Revenue Service (enrolled agents).
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours: 300.
OMB Number: 1545–1507.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8701—Treatment of
Shareholders of Certain Passive
Investment Companies.
Abstract: The reporting requirements
affect U.S. persons that are direct and
indirect shareholders of passive foreign
investment companies (PFICs). The IRS
uses Form 8621 to identify PFICs, U.S.
persons that are shareholders and
transactions subject to PFIC taxation
and to verify income inclusions, excess
distributions and deferred tax amounts.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
100,000.
OMB Number: 1545–1534.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–252936–96 (TD 8780—
Final) Rewards for Information Relating
to Violations of Internal Revenue Laws.
Abstract: The regulations relate to
rewards for information that results in
the detection and punishment of
violations of the Internal Revenue Laws.
Affected Public: Individuals or
Households.
Estimated Annual Burden Hours:
30,000.
OMB Number: 1545–1551.
Type of Review: Extension without
change of a currently approved
collection.
Title: Changes in Methods of
Accounting (RP 2011–14).
Abstract: This revenue procedure
(2011–14) provides the procedures by
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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.
Affected Public: Private Sector:
Businesses and other for-profits, Notfor-profit institutions, Farms.
Estimated Annual Burden Hours:
15,359.
OMB Number: 1545–1555.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–115795–97 (Final) General
Rules for Making and Maintaining
Qualified Electing Fund Elections.
Abstract: The regulations provide
rules for making section 1295 elections
and satisfying annual reporting
requirements for such elections,
revoking section 1295 elections, and
making retroactive section 1295
elections.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours: 623.
OMB Number: 1545–1556.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8786—Source of Income
From Sales of Inventory Partly From
Sources Within a Possession of the
United States; Source of Income Derived
From Certain Purchases from a
Corporation Electing Section 936.
Abstract: The information requested
in section 1.863–3(f)(6) is necessary for
the Service to audit taxpayers’ return to
ensure taxpayers are properly
determining the source of their income.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours: 500.
OMB Number: 1545–1559.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedures 98–46 and
97–44, LIFO Conformity Requirement.
Abstract: Revenue Procedure 97–44
permits automobile dealers that comply
with the terms of the revenue procedure
to continue using the LIFO inventory
method despite previous violations of
the LIFO conformity requirements of
section 472(c) or (e)(2). Revenue
Procedure 98–46 modifies Revenue
Procedure 97–44 by allowing mediumand heavy-duty truck dealers to take
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advantage of the favorable relief
provided in Revenue Procedure 97–44.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
100,000.
OMB Number: 1545–1583.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–209322–82 (TD 8841—
Final), Return of Partnership Income.
Abstract: Information is required to
enable the IRS to verify that a taxpayer
is reporting the correct amount of
income or gain or claiming the correct
amount of losses, deductions, or credits
from that taxpayer’s interest in the
partnership.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours: 1.
OMB Number: 1545–1700.
Type of Review: Extension without
change of a currently approved
collection.
Title: Qualified Subchapter S
Subsidiary Election.
Form: 8869.
Abstract: Effective for tax years
beginning after December 31, 1996,
Internal Revenue Code section
1361(b)(3) allows an S corporation to
own a corporate subsidiary, but only if
it is wholly owned. To do so, the parent
S corporation must elect to treat the
wholly owned subsidiary as a qualified
subchapter S subsidiary (QSub). Form
8869 is used to make this election.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
40,750.
OMB Number: 1545–1704.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 200–41—
Change in Minimum Funding Method.
Abstract: This revenue procedure
provides a mechanism whereby a plan
sponsor or plan administrator may
obtain a determination from the Internal
Revenue Service that its proposed
change in the method of funding its
pension plan(s) meets the standards of
section 412 of the Internal Revenue
Code.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
5,400.
OMB Number: 1545–1706.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9315—Section 1503(d)
Closing Agreement Requests.
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Abstract: Revenue Procedure 2000–42
informs taxpayers of the information
they must submit to request a closing
agreement under Reg. S1.1503–
2(g)(2)(iv)(B)(2)(i) to prevent the
recapture of dual consolidated losses
(DCLs) upon the occurrence of certain
triggering events. TD 9315 contains
regulations under section 1503(d) of the
Internal Revenue Code (Code) regarding
dual consolidated losses. Section
1503(d) generally provides that a dual
consolidated loss of a dual resident
corporation cannot reduce the taxable
income of any other member of the
affiliated group unless, to the extent
provided in regulations, the loss does
not offset the income of any foreign
corporation. Similar rules apply to
losses of separate units of domestic
corporations. These regulations address
various dual consolidated loss issues,
including exceptions to the general
prohibition against using a dual
consolidated loss to reduce the taxable
income of any other member of the
affiliated group.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
2,000.
OMB Number: 1545–1718.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–106030–98 (TD 9305—
Final) Source of Income from Certain
Space and Ocean Activities; Also,
Source of Communications Income.
Abstract: This document contains
regulations under section 863(d)
governing the source of income from
certain space and ocean activities. It
also contains regulations under section
863(a), (d), and (e) governing the source
of income from certain communications
activities. In addition, this document
contains final regulations under section
863(a) and (b), amending the regulations
in § 1.863–3 to conform those
regulations to these final regulations.
These regulations primarily affect
persons who derive income from
activities conducted in space, or on or
under water not within the jurisdiction
of a foreign country, possession of the
United States, or the United States (in
international water). The regulations
also affect persons who derive income
from transmission of communications.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
1,250.
OMB Number: 1545–1817.
Type of Review: Extension without
change of a currently approved
collection.
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Title: Application for United States
Residency Certification.
Form: 8802.
Abstract: All requests for U.S.
residency certification must be received
on Form 8802, Application for United
States Residency Certification. This
application must be sent to the
Philadelphia Service Center. As proof of
residency in the United States and of
entitlement to the benefits of a tax
treaty, U.S. treaty partner countries
require a U.S. Government certification
that you are a U.S. citizen, U.S.
corporation, U.S. partnership, or
resident of the United States for
purposes of taxation.
Affected Public: Individual or
Households.
Estimated Annual Burden Hours:
363,000.
OMB Number: 1545–1966.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9263 (Final) Income
Attributable to Domestic Production
Activities.
Abstract: This document contains
final regulations concerning the
deduction for income attributable to
domestic production activities under
section 199 of the Internal Revenue
Code. Section 199 was enacted as part
of the American Jobs Creation Act of
2004 (Act). The regulations will affect
taxpayers engaged in certain domestic
production activities.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
9,000.
OMB Number: 1545–1981.
Type of Review: Revision of a
currently approved collection.
Title: Alternative Fuel Vehicle
Refueling Property Credit.
Form: 8911.
Abstract: IRC section 30C allows a
credit for alternative fuel vehicle
refueling property. Form 8911 will be
used by taxpayers to claim the credit.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
3,420,759.
OMB Number: 1545–2028.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2008–33—Fuel Cell
Motor Vehicle Credit.
Abstract: This notice sets forth
interim guidance, pending the issuance
of regulations, relating to the new fuel
cell motor vehicle credit under
§ 30B(a)(1) and (b) of the Internal
Revenue Code.
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Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 200.
OMB Number: 1545–2031.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9365—Railroad Track
Maintenance Credit.
Abstract: This document contains
regulations that provide rules for
claiming the railroad track maintenance
credit under section 45G of the Internal
Revenue Code for qualified railroad
track maintenance expenditures paid or
incurred by a Class II or Class III
railroad and other eligible taxpayers
during the taxable year. These
regulations reflect changes to the law
made by the American Jobs Creation Act
of 2004 and the Gulf Opportunity Zone
Act of 2005.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,375.
OMB Number: 1545–2156.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2010–13,
Disclosure of Activities Grouped under
Section 469.
Abstract: This revenue procedure
requires taxpayers to report to the
Internal Revenue Service their
groupings and regroupings of activities
and the addition of specific activities
within their existing groupings of
activities for purposes of section 469 of
the Internal Revenue Code and § 1.469–
4 of the Income Tax Regulations.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
39,000.
OMB Number: 1545–2159.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice Concerning Fiduciary
Relationship of Financial Institution.
Form: 56–F.
Abstract: The filing of Form 56–F by
a fiduciary (FDIC or other federal agency
acting as a receiver or conservator of a
failed financial institution (bank or
thrift) gives the IRS the necessary
information to submit send letters,
notices, and notices of tax liability to
the federal fiduciary now in charge of
the financial institution rather than
sending the notice, etc. to the
institution’s last known address.
Affected Public: Private Sector:
Businesses or other for-profits.
VerDate Mar<15>2010
20:26 Jun 25, 2013
Jkt 229001
Estimated Annual Burden Hours: 997.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–15263 Filed 6–25–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL DEPOSIT INSURANCE
CORPORATION
NATIONAL CREDIT UNION
ADMINISTRATION
Agency Information Collection
Activities; Information Collection
Renewal; Reverse Mortgage Products:
Guidance for Managing Compliance
and Reputation Risks
Office of the Comptroller of
the Currency, Treasury (OCC); Federal
Deposit Insurance Corporation (FDIC);
and National Credit Union
Administration (NCUA).
ACTION: Notice and request for comment.
AGENCIES:
The OCC, FDIC, and NCUA
(the Agencies), are soliciting public
comment on the renewal of a collection
of information by the Agencies. Under
the Paperwork Reduction Act of 1995
(PRA), Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
extension of an existing collection of
information, and to allow 60 days for
public comment in response to the
notice.
The Agencies are soliciting comment
concerning renewal of their information
collection titled, ‘‘Reverse Mortgage
Products: Guidance for Managing
Compliance and Reputation Risks.’’
DATES: Comments must be received by
August 26, 2013.
ADDRESSES:
OCC: Because paper mail in the
Washington, DC area and at the OCC is
subject to delay, commenters are
encouraged to submit comments by
email if possible. Comments may be
sent to: Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, Attention:
1557–0246, 400 7th Street SW., Suite
3E–218, Mail Stop 9W–11, Washington,
DC 20219. In addition, comments may
be sent by fax to (571) 465–4326 or by
electronic mail to
regs.comments@occ.treas.gov. You may
personally inspect and photocopy
comments at the OCC, 400 7th Street
SW., Washington, DC 20219. For
SUMMARY:
PO 00000
Frm 00166
Fmt 4703
Sfmt 4703
security reasons, the OCC requires that
visitors make an appointment to inspect
comments. You may do so by calling
(202) 649–6700. Upon arrival, visitors
will be required to present valid
government-issued photo identification
and to submit to security screening in
order to inspect and photocopy
comments.
All comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure. Do not
enclose any information in your
comment or supporting materials that
you consider confidential or
inappropriate for public disclosure.
FDIC: Interested parties are invited to
submit written comments. All
comments should refer to the name of
the collection, ‘‘Reverse Mortgage
Products Guidance.’’ Comments may be
submitted by any of the following
methods:
• https://www.fdic.gov/regulations/
laws/federal/notices.html.
• Email: comments@fdic.gov. Include
the name and number of the collection
in the subject line of the message.
• Mail: Gary A. Kuiper (202) 898–
3877, Counsel, Federal Deposit
Insurance Corporation, NYA–5046, 550
17th Street NW., Washington, DC 20429.
• Hand Delivery: Comments may be
hand-delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street), on business days
between 7:00 a.m. and 5:00 p.m.
A copy of the comments may also be
submitted to the FDIC Desk Officer,
Office of Information and Regulatory
Affairs, Office of Management and
Budget, New Executive Office Building,
Room 10235, Washington, DC 20503.
NCUA: You may submit comments by
any of the following methods (Please
send comments by one method only):
• Federal eRulemaking Portal: https://
www.regulations.gov. Follow the
instructions for submitting comments.
• NCUA Web site: https://
www.ncua.gov/Resources/
RegulationsOpinionsLaws/
ProposedRegulations.aspx Follow the
instructions for submitting comments.
• Email: Address to
regcomments@ncua.gov. Include ‘‘[Your
name] Comments on Reverse Mortgage
Products Guidance, ’’ in the email
subject line.
• Fax: (703) 518–6319. Use the
subject line described above for email.
• Mail: Address to Mary F. Rupp,
Secretary of the Board, National Credit
Union Administration, 1775 Duke
Street, Alexandria, Virginia 22314–
3428.
• Hand Delivery/Courier: Same as
mail address.
E:\FR\FM\26JNN1.SGM
26JNN1
]]>Agencies
[Federal Register Volume 78, Number 123 (Wednesday, June 26, 2013)]
[Notices]
[Pages 38446-38450]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-15263]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
May 21, 2013.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before July 26, 2013 to be
assured of consideration.
[[Page 38447]]
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to (1) Office of Information and Regulatory Affairs, Office
of Management and Budget, Attention: Desk Officer for Treasury, New
Executive Office Building, Room 10235, Washington, DC 20503, or email
at OIRA_Submission@OMB.EOP.GOV and (2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request maybe found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0043.
Type of Review: Extension without change of a currently approved
collection.
Title: Consent of Shareholder to Include Specific Amount in Gross
Income.
Form: 972.
Abstract: Form 972 is filed by shareholders of corporations to
elect to include an amount in gross income as a divided. The IRS uses
Form 972 as a check to see if an amended return is filed to include the
amount in income and to determine if the corporation claimed the
correct amount.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 385.
OMB Number: 1545-0044.
Type of Review: Extension without change of a currently approved
collection.
Title: Corporation Claim for Deduction for Consent Dividends.
Form: 973.
Abstract: Corporations file Form 973 to claim a deduction for
dividends paid. If shareholders consent and IRS approves, the
corporation may claim a deduction for dividends paid, which reduces the
corporation's tax liability. IRS uses Form 973 to determine if
shareholders have included the dividend in gross income.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 2,210.
OMB Number: 1545-0045.
Type of Review: Extension without change of a currently approved
collection.
Title: Claim for Deficiency Dividends Deductions by a Personal
Holding Company, Regulated Investment Company, or Real Estate
Investment Trust.
Form: 976.
Abstract: Form 976 is filed by corporations that wish to claim a
deficiency dividend deduction. The deduction allows the corporation to
eliminate all or a portion of a tax deficiency. The IRS uses Form 976
to determine if shareholders have included amounts in gross income.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 3,850.
OMB Number: 1545-0145.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice to Shareholder of Undistributed Long-Term Capital
Gains.
Form: 2439.
Abstract: Form 2439 is sent by regulated investment companies and
real estate investment trusts to report undistributed capital gains and
the amount of tax paid on these gains designated under IRC section
852(b)(3)(D) or 857(b)(3)(D). The company, the trust, and the
shareholder file copies of Form 2439 with IRS. IRS uses the information
to check shareholder compliance.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 29,995.
OMB Number: 1545-0240.
Type of Review: Extension without change of a currently approved
collection.
Title: Claim for Refund of Income Tax Return Preparer Penalties.
Form: 6118.
Abstract: Form 6118 is used by preparers to file for a refund of
penalties incorrectly charged. The information enables the IRS to
process the claim and have the refund issued to the tax return
preparer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 11,400.
OMB Number: 1545-0429.
Type of Review: Extension without change of a currently approved
collection.
Title: Request for Copy of Tax Return.
Form: 4605.
Abstract: Title 26 USC 7513 allows for taxpayers to request a copy
of a tax return. Form 4506 is used by a taxpayer to request a copy of a
Federal tax form. The information provided will be used for research to
locate the tax form and to ensure that the requester is the taxpayer or
someone authorized by the taxpayer.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 260,000.
OMB Number: 1545-0746.
Type of Review: Extension without change of a currently approved
collection.
Title: LR-100-78 (Final) Creditability of Foreign Taxes.
Abstract: The information needed is a statement by the taxpayer
that it has elected to apply the safe harbor formula of section 1.901-
2A(e) of the foreign tax credit regulations. This statement is
necessary in order that the IRS may properly determine the taxpayer's
tax liability.
Affected Public: Private Sector: Businesses or other for-profits,
farms.
Estimated Annual Burden Hours: 37.
OMB Number: 1545-0755.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 7959--Related Group Election With Respect to Qualified
Investments in Foreign Base Company Shipping Operations.
Abstract: The election described in the attached justification
converted an annual election to an election effective until revoked.
The computational information required is necessary to assure that the
U.S. shareholder correctly reports any shipping income of its
controlled foreign corporations which is taxable to that shareholder.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 205.
OMB Number: 1545-0956.
Type of Review: Revision of a currently approved collection.
Title: Annual Return of One-Participant (Owners and Their Spouses)
Retirement Plan.
Form: 5500-EZ.
Abstract: Form 5500-EZ is an annual return filed by a one-
participant or one-participant and spouse pension plan. The IRS uses
this data to determine if the plan appears to be operating properly as
required under the law or whether the plan should be audited.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 7,005,000.
OMB Number: 1545-1098.
Type of Review: Extension without change of a currently approved
collection.
Title: Arbitrage Restrictions on Tax-Exempt Bonds TD 8418 Final
(FI-91-86; FI-90-86; FI-90-91; and FI-1-90).
[[Page 38448]]
Abstract: This regulation requires state and local governmental
issuers of tax-exempt bonds to rebate arbitrage profits earned on non-
purpose investments acquired with the bond proceeds. Issuers are
required to submit a form with the rebate. The regulations provide for
several elections, all of which must be in writing.
Affected Public: State, Local, and Tribal Governments.
Estimated Annual Burden Hours: 8,550.
OMB Number: 1545-1224.
Type of Review: Extension without change of a currently approved
collection.
Title: INTL-112-88 (Final) Allocation and Apportionment of
Deduction for State Income Taxes.
Abstract: This regulation provides guidance on when and how the
deduction for state income taxes is to be allocated and apportioned
between gross income from sources within and without the United States
in order to determine the amount of taxable income from those sources.
The reporting requirements in the regulation affect those taxpayers
claiming foreign tax credits who elect to use an alternative method
from that described in the regulation to allocate and apportion
deductions for state income taxes.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 1,000.
OMB Number: 1545-1452.
Type of Review: Extension without change of a currently approved
collection.
Title: FI-43-94 (TD 8649--Final) Regulations Under Section 1258 of
the Internal Revenue Code of 1986; Netting Rule for Certain Conversion
Transactions.
Abstract: Section 1258 recharacterizes capital gains from
conversion transactions as ordinary income to the extent of the time
value element. This regulation provides that certain gains and losses
may be netted for purposes of determining the amount of gain
recharacterized.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 5,000.
OMB Number: 1545-1455.
Type of Review: Extension without change of a currently approved
collection.
Title: PS-80-93 (TD 8645--Final) Rules for Certain Rental Real
Estate Activities.
Abstract: The regulation provides rules relating to the treatment
of rental real estate activities of certain taxpayers under the passive
activity loss and credit limitations on Internal Revenue Code section
469.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 3,015.
OMB Number: 1545-1459.
Type of Review: Extension without change of a currently approved
collection.
Title: Program Sponsor Agreement for Continuing Education for
Enrolled Agents.
Form: 8498.
Abstract: This information relates to the approval of continuing
professional education programs for the individuals enrolled to
practice before the Internal Revenue Service (enrolled agents).
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 300.
OMB Number: 1545-1507.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8701--Treatment of Shareholders of Certain Passive
Investment Companies.
Abstract: The reporting requirements affect U.S. persons that are
direct and indirect shareholders of passive foreign investment
companies (PFICs). The IRS uses Form 8621 to identify PFICs, U.S.
persons that are shareholders and transactions subject to PFIC taxation
and to verify income inclusions, excess distributions and deferred tax
amounts.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 100,000.
OMB Number: 1545-1534.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-252936-96 (TD 8780--Final) Rewards for Information
Relating to Violations of Internal Revenue Laws.
Abstract: The regulations relate to rewards for information that
results in the detection and punishment of violations of the Internal
Revenue Laws.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 30,000.
OMB Number: 1545-1551.
Type of Review: Extension without change of a currently approved
collection.
Title: Changes in Methods of Accounting (RP 2011-14).
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.
Affected Public: Private Sector: Businesses and other for-profits,
Not-for-profit institutions, Farms.
Estimated Annual Burden Hours: 15,359.
OMB Number: 1545-1555.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-115795-97 (Final) General Rules for Making and
Maintaining Qualified Electing Fund Elections.
Abstract: The regulations provide rules for making section 1295
elections and satisfying annual reporting requirements for such
elections, revoking section 1295 elections, and making retroactive
section 1295 elections.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 623.
OMB Number: 1545-1556.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8786--Source of Income From Sales of Inventory Partly
From Sources Within a Possession of the United States; Source of Income
Derived From Certain Purchases from a Corporation Electing Section 936.
Abstract: The information requested in section 1.863-3(f)(6) is
necessary for the Service to audit taxpayers' return to ensure
taxpayers are properly determining the source of their income.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 500.
OMB Number: 1545-1559.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedures 98-46 and 97-44, LIFO Conformity
Requirement.
Abstract: Revenue Procedure 97-44 permits automobile dealers that
comply with the terms of the revenue procedure to continue using the
LIFO inventory method despite previous violations of the LIFO
conformity requirements of section 472(c) or (e)(2). Revenue Procedure
98-46 modifies Revenue Procedure 97-44 by allowing medium-and heavy-
duty truck dealers to take
[[Page 38449]]
advantage of the favorable relief provided in Revenue Procedure 97-44.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 100,000.
OMB Number: 1545-1583.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-209322-82 (TD 8841--Final), Return of Partnership
Income.
Abstract: Information is required to enable the IRS to verify that
a taxpayer is reporting the correct amount of income or gain or
claiming the correct amount of losses, deductions, or credits from that
taxpayer's interest in the partnership.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 1.
OMB Number: 1545-1700.
Type of Review: Extension without change of a currently approved
collection.
Title: Qualified Subchapter S Subsidiary Election.
Form: 8869.
Abstract: Effective for tax years beginning after December 31,
1996, Internal Revenue Code section 1361(b)(3) allows an S corporation
to own a corporate subsidiary, but only if it is wholly owned. To do
so, the parent S corporation must elect to treat the wholly owned
subsidiary as a qualified subchapter S subsidiary (QSub). Form 8869 is
used to make this election.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 40,750.
OMB Number: 1545-1704.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 200-41--Change in Minimum Funding Method.
Abstract: This revenue procedure provides a mechanism whereby a
plan sponsor or plan administrator may obtain a determination from the
Internal Revenue Service that its proposed change in the method of
funding its pension plan(s) meets the standards of section 412 of the
Internal Revenue Code.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 5,400.
OMB Number: 1545-1706.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9315--Section 1503(d) Closing Agreement Requests.
Abstract: Revenue Procedure 2000-42 informs taxpayers of the
information they must submit to request a closing agreement under Reg.
S1.1503-2(g)(2)(iv)(B)(2)(i) to prevent the recapture of dual
consolidated losses (DCLs) upon the occurrence of certain triggering
events. TD 9315 contains regulations under section 1503(d) of the
Internal Revenue Code (Code) regarding dual consolidated losses.
Section 1503(d) generally provides that a dual consolidated loss of a
dual resident corporation cannot reduce the taxable income of any other
member of the affiliated group unless, to the extent provided in
regulations, the loss does not offset the income of any foreign
corporation. Similar rules apply to losses of separate units of
domestic corporations. These regulations address various dual
consolidated loss issues, including exceptions to the general
prohibition against using a dual consolidated loss to reduce the
taxable income of any other member of the affiliated group.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 2,000.
OMB Number: 1545-1718.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-106030-98 (TD 9305--Final) Source of Income from Certain
Space and Ocean Activities; Also, Source of Communications Income.
Abstract: This document contains regulations under section 863(d)
governing the source of income from certain space and ocean activities.
It also contains regulations under section 863(a), (d), and (e)
governing the source of income from certain communications activities.
In addition, this document contains final regulations under section
863(a) and (b), amending the regulations in Sec. 1.863-3 to conform
those regulations to these final regulations. These regulations
primarily affect persons who derive income from activities conducted in
space, or on or under water not within the jurisdiction of a foreign
country, possession of the United States, or the United States (in
international water). The regulations also affect persons who derive
income from transmission of communications.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 1,250.
OMB Number: 1545-1817.
Type of Review: Extension without change of a currently approved
collection.
Title: Application for United States Residency Certification.
Form: 8802.
Abstract: All requests for U.S. residency certification must be
received on Form 8802, Application for United States Residency
Certification. This application must be sent to the Philadelphia
Service Center. As proof of residency in the United States and of
entitlement to the benefits of a tax treaty, U.S. treaty partner
countries require a U.S. Government certification that you are a U.S.
citizen, U.S. corporation, U.S. partnership, or resident of the United
States for purposes of taxation.
Affected Public: Individual or Households.
Estimated Annual Burden Hours: 363,000.
OMB Number: 1545-1966.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9263 (Final) Income Attributable to Domestic Production
Activities.
Abstract: This document contains final regulations concerning the
deduction for income attributable to domestic production activities
under section 199 of the Internal Revenue Code. Section 199 was enacted
as part of the American Jobs Creation Act of 2004 (Act). The
regulations will affect taxpayers engaged in certain domestic
production activities.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 9,000.
OMB Number: 1545-1981.
Type of Review: Revision of a currently approved collection.
Title: Alternative Fuel Vehicle Refueling Property Credit.
Form: 8911.
Abstract: IRC section 30C allows a credit for alternative fuel
vehicle refueling property. Form 8911 will be used by taxpayers to
claim the credit.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 3,420,759.
OMB Number: 1545-2028.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2008-33--Fuel Cell Motor Vehicle Credit.
Abstract: This notice sets forth interim guidance, pending the
issuance of regulations, relating to the new fuel cell motor vehicle
credit under Sec. 30B(a)(1) and (b) of the Internal Revenue Code.
[[Page 38450]]
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 200.
OMB Number: 1545-2031.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9365--Railroad Track Maintenance Credit.
Abstract: This document contains regulations that provide rules for
claiming the railroad track maintenance credit under section 45G of the
Internal Revenue Code for qualified railroad track maintenance
expenditures paid or incurred by a Class II or Class III railroad and
other eligible taxpayers during the taxable year. These regulations
reflect changes to the law made by the American Jobs Creation Act of
2004 and the Gulf Opportunity Zone Act of 2005.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,375.
OMB Number: 1545-2156.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2010-13, Disclosure of Activities Grouped
under Section 469.
Abstract: This revenue procedure requires taxpayers to report to
the Internal Revenue Service their groupings and regroupings of
activities and the addition of specific activities within their
existing groupings of activities for purposes of section 469 of the
Internal Revenue Code and Sec. 1.469-4 of the Income Tax Regulations.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 39,000.
OMB Number: 1545-2159.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice Concerning Fiduciary Relationship of Financial
Institution.
Form: 56-F.
Abstract: The filing of Form 56-F by a fiduciary (FDIC or other
federal agency acting as a receiver or conservator of a failed
financial institution (bank or thrift) gives the IRS the necessary
information to submit send letters, notices, and notices of tax
liability to the federal fiduciary now in charge of the financial
institution rather than sending the notice, etc. to the institution's
last known address.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 997.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-15263 Filed 6-25-13; 8:45 am]
BILLING CODE 4830-01-P
