Proposed Collection; Comment Request for Revenue Procedure 2004-29, 43002 [2013-17199]

Download as PDF 43002 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]


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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.

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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