Proposed Collection; Comment Request for Regulation Project, 39829-39830 [2013-15758]
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Federal Register / Vol. 78, No. 127 / Tuesday, July 2, 2013 / Notices
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 24, 2013.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2013–15774 Filed 7–1–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 89–102
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 Notice
89–102, Treatment of Acquisition of
Certain Financial Institutions; Tax
Consequences of Federal Financial
Assistance.
SUMMARY:
Written comments should be
received on or before September 3, 2013
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Sara Covington at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3945, or
through the Internet at
Sara.L.Covington@irs.gov.
tkelley on DSK3SPTVN1PROD with NOTICES
DATES:
SUPPLEMENTARY INFORMATION:
VerDate Mar<15>2010
16:48 Jul 01, 2013
Jkt 229001
Title: Treatment of Acquisition of
Certain Financial Institutions; Tax
Consequences of Federal Financial
Assistance.
OMB Number: 1545–1141.
Notice Number: Notice 89–102.
Abstract: Section 597 of the Internal
Revenue Code provides that the
Secretary of the Treasury shall provide
guidance concerning the tax
consequences of Federal financial
assistance received by certain financial
institutions. Notice 89–102 provides
that qualifying financial institutions that
receive Federal financial assistance
prior to a planned sale of their assets or
their stock to another institution may
elect to defer payment of any net tax
liability attributable to the assistance.
Such financial institutions must file a
statement describing the assistance
received, the date of receipt and any
amounts deferred.
Current Actions: There are no changes
to this notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
250.
Estimated Average Time per
Respondent: 30 minutes.
Estimated Total Annual Burden
Hours: 125.
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
PO 00000
Frm 00126
Fmt 4703
Sfmt 4703
39829
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 25, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–15759 Filed 7–1–13; 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
reporting of nonpayroll withheld
liabilities.
DATES: Written comments should be
received on or September 3, 2013 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala at Internal
Revenue Service, Room 6516, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3945, or
through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reporting of Nonpayroll
Withheld Tax Liabilities.
OMB Number: 1545–1413.
Regulation Project Number: IA–30–
95.
Abstract: This regulation relates to the
reporting of nonpayroll withheld
income taxes under section 6011 of the
Internal Revenue Code. The regulations
require a person to file Form 945,
Annual Return of Withheld Federal
Income Tax, only for a calendar year in
which the person is required to
SUMMARY:
E:\FR\FM\02JYN1.SGM
02JYN1
39830
Federal Register / Vol. 78, No. 127 / Tuesday, July 2, 2013 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
withhold Federal income tax from
nonpayroll payments.
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, and Federal, State, local or tribal
governments.
The burden for the collection of
information is reflected in the burden
for Form 945, Annual Return of
Withheld Federal Income Tax.
The following paragraph applies to all
of the collections of 1information
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 25, 2013 .
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–15758 Filed 7–1–13; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
16:48 Jul 01, 2013
Jkt 229001
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 excise
tax on chemicals that deplete the ozone
layer and on products containing such
chemicals.
DATES: Written comments should be
received on or before September 3, 2013
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to LaNita Van Dyke at Internal
Revenue Service, Room 6511, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3215, or
through the Internet at
Lanita.VanDyke@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Excise Tax on Chemicals That
Deplete the Ozone Layer and on
Products Containing Such Chemicals.
OMB Number: 1545–1153.
Regulation Project Number: TD 8370.
Abstract: This regulation imposes
reporting and recordkeeping
requirements necessary to implement
Internal Revenue Code sections 4681
and 4682 relating to the tax on
chemicals that deplete the ozone layer
and on products containing such
chemicals. The regulation affects
manufacturers and importers of ozonedepleting chemicals, manufacturers of
rigid foam insulation, and importers of
products containing or manufactured
with ozone-depleting chemicals. In
addition, the regulation affects persons,
other than manufacturers and importers
of ozone-depleting chemicals, holding
such chemicals for sale or for use in
further manufacture on January 1, 1990,
and on subsequent tax-increase dates.
PO 00000
Frm 00127
Fmt 4703
Sfmt 4703
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension a currently
approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents/
Recordkeepers: 150,316.
Estimated Time per Respondent/
Recordkeeper: 30 minutes.
Estimated Total Annual Burden
Hours: 75,142.
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 19, 2013.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2013–15764 Filed 7–1–13; 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:
E:\FR\FM\02JYN1.SGM
02JYN1
]]>Agencies
[Federal Register Volume 78, Number 127 (Tuesday, July 2, 2013)]
[Notices]
[Pages 39829-39830]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-15758]
-----------------------------------------------------------------------
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
reporting of nonpayroll withheld liabilities.
DATES: Written comments should be received on or September 3, 2013 to
be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue Service, room 6516, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to R. Joseph Durbala at
Internal Revenue Service, Room 6516, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3945, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Reporting of Nonpayroll Withheld Tax Liabilities.
OMB Number: 1545-1413.
Regulation Project Number: IA-30-95.
Abstract: This regulation relates to the reporting of nonpayroll
withheld income taxes under section 6011 of the Internal Revenue Code.
The regulations require a person to file Form 945, Annual Return of
Withheld Federal Income Tax, only for a calendar year in which the
person is required to
[[Page 39830]]
withhold Federal income tax from nonpayroll payments.
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, and Federal,
State, local or tribal governments.
The burden for the collection of information is reflected in the
burden for Form 945, Annual Return of Withheld Federal Income Tax.
The following paragraph applies to all of the collections of
1information 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 25, 2013 .
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013-15758 Filed 7-1-13; 8:45 am]
BILLING CODE 4830-01-P
