Proposed Collection; Comment Request for Revenue Procedure 2004-29, 43002 [2013-17199]
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Federal Register / Vol. 78, No. 138 / Thursday, July 18, 2013 / Notices
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: July 8, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013–17193 Filed 7–17–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2004–
29
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
statistical sampling in § 274 Context.
DATES: Written comments should be
received on or before September 16,
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 revenue procedure should
be directed to Katherine Dean, at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington DC 20224, or through the
Internet, at Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
TKELLEY on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
17:20 Jul 17, 2013
Jkt 229001
Title: Statistical Sampling in § 274
Contest.
OMB Number: 1545–1847.
Revenue Procedure Number: Revenue
Procedure 2004–29.
Abstract: Revenue Procedure 2004–29
prescribes the statistical sampling
methodology by which taxpayers under
examination, making claims for refunds
or filing original returns may establish
the amounts of substantiated meal and
entertainment expenses that are
excepted from the 50% deduction
disallowance of § 274(n)(1) under
§ 274(n)(2)(A), (C), (D) or (E).
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
400.
Estimated Annual Average Time per
Respondent: 8 hours.
Estimated Total Annual Hours: 3,200.
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.
PO 00000
Frm 00075
Fmt 4703
Sfmt 4703
Approved: July 8, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013–17199 Filed 7–17–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing, qualified severance of a trust
for generation-skipping transfer (GST)
tax purposes.
DATES: Written comments should be
received on or before September 16,
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 regulation should be
directed to Katherine Dean, at Internal
Revenue Service, Room 6242, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
Katherine.b.dean@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Qualified Severance of a Trust
for Generation-Skipping Transfer (GST)
Tax Purposes.
OMB Number: 1545–1902.
Regulation Project Number: REG–26–
2642.6, T.D.9348.
Abstract: This information is required
by the IRS for qualified severances. It
will be used to identify the trusts being
severed and the new trusts created upon
severance.
Current Actions: This NPRM has been
finalized; there is no change to the
existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
E:\FR\FM\18JYN1.SGM
18JYN1
]]>Agencies
[Federal Register Volume 78, Number 138 (Thursday, July 18, 2013)]
[Notices]
[Page 43002]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-17199]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2004-
29
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
statistical sampling in Sec. 274 Context.
DATES: Written comments should be received on or before September 16,
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 revenue procedure should be directed to Katherine Dean,
at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington DC 20224, or through the Internet, at
Katherine.b.dean@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Statistical Sampling in Sec. 274 Contest.
OMB Number: 1545-1847.
Revenue Procedure Number: Revenue Procedure 2004-29.
Abstract: Revenue Procedure 2004-29 prescribes the statistical
sampling methodology by which taxpayers under examination, making
claims for refunds or filing original returns may establish the amounts
of substantiated meal and entertainment expenses that are excepted from
the 50% deduction disallowance of Sec. 274(n)(1) under Sec.
274(n)(2)(A), (C), (D) or (E).
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 400.
Estimated Annual Average Time per Respondent: 8 hours.
Estimated Total Annual Hours: 3,200.
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: July 8, 2013.
Yvette Lawrence,
OMB Reports Clearance Officer.
[FR Doc. 2013-17199 Filed 7-17-13; 8:45 am]
BILLING CODE 4830-01-P
