Proposed Collection; Comment Request for Regulation Project, 48230 [2013-18999]
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Federal Register / Vol. 78, No. 152 / Wednesday, August 7, 2013 / Notices
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 regulation, TD 9353, Section
1045 Application to Partnerships.
DATES: Written comments should be
received on or before October 7, 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:
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SUPPLEMENTARY INFORMATION:
Title: Section 1045 Application to
Partnerships.
OMB Number: 1545–1893.
Regulation Project Number: TD 9353.
Abstract: This document contains
regulations relating to the application of
section 1045 of the Internal Revenue
Code (Code) to partnerships and their
partners. These regulations provide
rules regarding the deferral of gain on a
partnership’s sale of qualified small
business stock and deferral of gain on a
partner’s sale of qualified small business
stock distributed by a partnership. The
final regulations affect partnerships that
invest in qualified small business stock
and their partners. This document also
provides notice of a public hearing on
the proposed regulations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of the
currently approved collection.
Affected Public: Individuals or
households.
VerDate Mar<15>2010
17:03 Aug 06, 2013
Jkt 229001
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 1
hour.
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: July 11, 2013.
Allan Hopkins,
Tax Analyst.
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The meeting will be held
Wednesday, September 11, 2013.
FOR FURTHER INFORMATION CONTACT:
Timothy Shepard at 1–888–912–1227 or
206–220–6095.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
that a meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee will
be held Wednesday, September 11,
2013, at 12 p.m. Eastern Time via
teleconference. The public is invited to
make oral comments or submit written
statements for consideration. Due to
limited conference lines, notification of
intent to participate must be made with
Timothy Shepard. For more information
please contact Mr. Shepard at 1–888–
912–1227 or 206–220–6095, or write
TAP Office, 915 2nd Avenue MS W–
406, Seattle, WA 98174, or contact us at
the Web site: https://www.improveirs.org.
The agenda will include a discussion
on various letters, and other issues
related to written communications from
the IRS.
July 31, 2013.
Otis Simpson,
Acting Director, Taxpayer Advocacy Panel.
[FR Doc. 2013–19001 Filed 8–6–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Taxpayer
Communications Project Committee
Internal Revenue Service (IRS)
Treasury.
ACTION: Notice of Meeting.
AGENCY:
[FR Doc. 2013–18999 Filed 8–6–13; 8:45 am]
BILLING CODE 4830–01–P
An open meeting of the
Taxpayer Advocacy Panel Taxpayer
Communications Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
ideas, and suggestions on improving
customer service at the Internal Revenue
Service.
DATES: The Meeting will be held
Thursday, September 19, 2013.
FOR FURTHER INFORMATION CONTACT:
Ellen Smiley or Patti Robb at 1–888–
912–1227 or 414–231–2360.
SUPPLEMENTARY INFORMATION: Notice is
hereby given pursuant to Section
10(a)(2) of the Federal Advisory
Committee Act, 5 U.S.C. App. (1988)
SUMMARY:
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Open Meeting of the Taxpayer
Advocacy Panel Notices and
Correspondence Project Committee
Internal Revenue Service (IRS)
Treasury.
ACTION: Notice of Meeting.
AGENCY:
An open meeting of the
Taxpayer Advocacy Panel Notices and
Correspondence Project Committee will
be conducted. The Taxpayer Advocacy
Panel is soliciting public comments,
SUMMARY:
PO 00000
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07AUN1
]]>Agencies
[Federal Register Volume 78, Number 152 (Wednesday, August 7, 2013)]
[Notices]
[Page 48230]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-18999]
[[Page 48230]]
-----------------------------------------------------------------------
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 an
existing regulation, TD 9353, Section 1045 Application to Partnerships.
DATES: Written comments should be received on or before October 7, 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.
SUPPLEMENTARY INFORMATION:
Title: Section 1045 Application to Partnerships.
OMB Number: 1545-1893.
Regulation Project Number: TD 9353.
Abstract: This document contains regulations relating to the
application of section 1045 of the Internal Revenue Code (Code) to
partnerships and their partners. These regulations provide rules
regarding the deferral of gain on a partnership's sale of qualified
small business stock and deferral of gain on a partner's sale of
qualified small business stock distributed by a partnership. The final
regulations affect partnerships that invest in qualified small business
stock and their partners. This document also provides notice of a
public hearing on the proposed regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of the currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1,000.
Estimated Time Per Respondent: 1 hour.
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: July 11, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-18999 Filed 8-6-13; 8:45 am]
BILLING CODE 4830-01-P
