Proposed Collection; Comment Request for Regulation Project, 39830-39831 [2013-15765]
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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
Federal Register / Vol. 78, No. 127 / Tuesday, July 2, 2013 / Notices
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
computation and characterization of
income and earnings and profits under
the dollar approximate separate
transactions method of accounting
(DASTM).
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 information collection
should be directed to LaNita Van Dyke,
at (202) 622–3215, or at Internal
Revenue Service, room 6511, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet, at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Computation and
Characterization of Income and Earnings
and Profits under the Dollar
Approximate Separate Transactions
Method of Accounting (DASTM).
OMB Number: 1545–1051.
Regulation Project Number: TD 8556.
Abstract: This regulation provides
that taxpayers operating in
hyperinflationary currencies must use
the United States dollar as their
functional currency and compute
income using the dollar approximate
separate transactions method (DASTM).
Small taxpayers may elect an alternate
method by which to compute income or
loss. For prior taxable years in which
income was computed using the profit
and loss method, taxpayers may elect to
recompute their income using DASTM.
Current Actions: There is no change to
this existing regulation. Type of Review:
Extension of a currently approved
collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses: 700.
Estimated Time per Respondent: 1
hour, 26 minutes.
Estimated Total Annual Burden
Hours: 1,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
16:48 Jul 01, 2013
Jkt 229001
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: June 19, 2013.
R. Joseph Durbala,
Supervisory, Tax Analyst.
[FR Doc. 2013–15765 Filed 7–1–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 6524
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 Form
6524, Office of Chief Counsel—
Application.
SUMMARY:
PO 00000
Frm 00128
Fmt 4703
Sfmt 4703
39831
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 form and instructions
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.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Office of Chief Counsel—
Application.
OMB Number: 1545–0796.
Form Number: 6524.
Abstract: Form 6524 is used as a
screening device to evaluate an
applicant’s qualifications for
employment as an attorney with the
Office of Chief Counsel. It provides data
deemed critical for evaluating an
applicant’s qualifications such as Law
School Admission Test (LSAT) score,
bar admission status, type of work
preference, law school, and class
standing.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals.
Estimated Number of Respondents:
3,000.
Estimated Time Per Respondent: 18
minutes.
Estimated Total Annual Burden
Hours: 900.
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
E:\FR\FM\02JYN1.SGM
02JYN1
]]>Agencies
[Federal Register Volume 78, Number 127 (Tuesday, July 2, 2013)]
[Notices]
[Pages 39830-39831]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-15765]
-----------------------------------------------------------------------
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.
-----------------------------------------------------------------------
[[Page 39831]]
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
computation and characterization of income and earnings and profits
under the dollar approximate separate transactions method of accounting
(DASTM).
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 information collection should be directed to LaNita Van
Dyke, at (202) 622-3215, or at Internal Revenue Service, room 6511,
1111 Constitution Avenue NW., Washington, DC 20224, or through the
internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Computation and Characterization of Income and Earnings and
Profits under the Dollar Approximate Separate Transactions Method of
Accounting (DASTM).
OMB Number: 1545-1051.
Regulation Project Number: TD 8556.
Abstract: This regulation provides that taxpayers operating in
hyperinflationary currencies must use the United States dollar as their
functional currency and compute income using the dollar approximate
separate transactions method (DASTM). Small taxpayers may elect an
alternate method by which to compute income or loss. For prior taxable
years in which income was computed using the profit and loss method,
taxpayers may elect to recompute their income using DASTM.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 700.
Estimated Time per Respondent: 1 hour, 26 minutes.
Estimated Total Annual Burden Hours: 1,000.
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. 2013-15765 Filed 7-1-13; 8:45 am]
BILLING CODE 4830-01-P
