Proposed Collection; Comment Request for Regulation Project, 50142-50143 [2013-19982]
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emcdonald on DSK67QTVN1PROD with NOTICES
50142
Federal Register / Vol. 78, No. 159 / Friday, August 16, 2013 / Notices
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning,
Treatment of Disregarded Entities Under
IRC section 752.
DATES: Written comments should be
received on or before October 15, 2013
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for copies of the regulation
should be directed to Martha R. Brinson,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treatment of Disregarded
Entities Under Section 752.
OMB Number: 1545–1905.
Regulation Project Number: TD 9289.
Abstract: Generally, the regulation
recognizes that only the assets of a
disregarded entity that limits its
member’s liability are available to
satisfy creditors’ claims under local law.
The regulation provides rules under
section 752 for taking into account the
net value of a disregarded entity owned
by a partner or related person for
purposes of allocating partnership
liabilities. Specifically, it provides that
in determining the extent to which a
partner bears the economic risk of loss
for a partnership liability, payment
obligations of a disregarded entity are
taken into account only to the extent of
the net value of the disregarded entity.
Current Actions: There are no changes
to these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households and not-for-profit
institutions.
Estimated Number of Respondents:
1,500.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 3,000.
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
VerDate Mar<15>2010
19:06 Aug 15, 2013
Jkt 229001
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 18, 2013.
Allan M. Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–19983 Filed 8–15–13; 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.
AGENCY:
Notice and request for
comments.
ACTION:
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,
Treatment of Gain From Disposition of
Certain Natural Resource Recapture
Property.
SUMMARY:
Written comments should be
received on or before October 15, 2013
to be assured of consideration.
DATES:
Direct all written comments
to Yvette B. Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
ADDRESSES:
PO 00000
Frm 00121
Fmt 4703
Sfmt 4703
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Martha R. Brinson, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treatment of Gain From
Disposition of Certain Natural Resource
Recapture Property.
OMB Number: 1545–1352. Regulation
Project Number: TD 8586.
Abstract: This regulation prescribes
rules for determining the tax treatment
of gain from the disposition of natural
resource recapture property in
accordance with Internal Revenue Code
section 1254. Gain is treated as ordinary
income in an amount equal to the
intangible drilling and development
costs and depletion deductions taken
with respect to the property. The
information that taxpayers are required
to retain will be used by the IRS to
determine whether a taxpayer has
properly characterized gain on the
disposition of section 1254 property.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Respondents:
400.
Estimated Time per Respondent: 5
hours.
Estimated Total Annual Burden
Hours: 2,000.
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
E:\FR\FM\16AUN1.SGM
16AUN1
Federal Register / Vol. 78, No. 159 / Friday, August 16, 2013 / Notices
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 18, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013–19982 Filed 8–15–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Announcement 2004–38
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
Announcement 2004–38 (as modified by
Notice 2006–105), Election of
Alternative Deficit Reduction
Contribution.
SUMMARY:
Written comments should be
received on or before October 15, 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 announcement should be
directed to Allan Hopkins, room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election of Alternative Deficit
Reduction Contribution.
OMB Number: 1545–1883.
emcdonald on DSK67QTVN1PROD with NOTICES
DATES:
VerDate Mar<15>2010
19:06 Aug 15, 2013
Jkt 229001
Announcement Number:
Announcement 2004–38.
Abstract: Announcement 2004–38
describes the election that must be made
in order for certain employers to take
advantage of the alternative deficit
reduction contribution described in
section 102 of H.R. 3108.
Announcement 2004–38 was modified
by Notice 2006–105 (2006–50 I.R.B.
1093), on December 11, 2006.
Current Actions: There are no changes
being made to the announcement at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and Not-for-profit
institutions.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 4
hours.
Estimated Total Annual Burden
Hours: 800.
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 00122
Fmt 4703
Sfmt 4703
50143
Approved: August 13, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–19984 Filed 8–15–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0219]
Agency Information Collection
(Application for CHAMPVA Benefits)
Activities Under OMB Review
Veterans Health
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501–21), this notice
announces that the Veterans Health
Administration (VHA), Department of
Veterans Affairs, has submitted the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden and
includes the actual data collection
instrument.
DATES: Comments must be submitted on
or before September 16, 2013.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov; or to VA’s OMB
Desk Officer, OMB Human Resources
and Housing Branch, New Executive
Office Building, Room 10235,
Washington, DC 20503 (202) 395–7316.
Please refer to ‘‘OMB Control No. 2900–
0219’’ in any correspondence.
FOR FURTHER INFORMATION CONTACT:
Crystal Rennie, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 632–
7492 or email crystal.rennie@va.gov.
Please refer to ‘‘OMB Control No. 2900–
0219.’’
SUPPLEMENTARY INFORMATION:
Titles:
a. Application for CHAMPVA
Benefits, VA Form 10–10d.
b. CHAMPVA Claim Form, VA Form
10–7959a.
c. CHAMPVA Other Health Insurance
(OHI) Certification, VA Form 10–7959c.
d. CHAMPVA Potential Liability
Claim, VA Form 10–7959d.
e. Claim for Miscellaneous Expenses,
VA Form 10–7959e.
OMB Control Number: 2900–0219.
Type of Review: Revision of a
currently approved collection.
SUMMARY:
E:\FR\FM\16AUN1.SGM
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]]>Agencies
[Federal Register Volume 78, Number 159 (Friday, August 16, 2013)]
[Notices]
[Pages 50142-50143]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-19982]
-----------------------------------------------------------------------
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,
Treatment of Gain From Disposition of Certain Natural Resource
Recapture Property.
DATES: Written comments should be received on or before October 15,
2013 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette B. 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 Martha R. Brinson,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treatment of Gain From Disposition of Certain Natural
Resource Recapture Property.
OMB Number: 1545-1352. Regulation Project Number: TD 8586.
Abstract: This regulation prescribes rules for determining the tax
treatment of gain from the disposition of natural resource recapture
property in accordance with Internal Revenue Code section 1254. Gain is
treated as ordinary income in an amount equal to the intangible
drilling and development costs and depletion deductions taken with
respect to the property. The information that taxpayers are required to
retain will be used by the IRS to determine whether a taxpayer has
properly characterized gain on the disposition of section 1254
property.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals and business or other for-profit
organizations.
Estimated Number of Respondents: 400.
Estimated Time per Respondent: 5 hours.
Estimated Total Annual Burden Hours: 2,000.
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
[[Page 50143]]
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 18, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013-19982 Filed 8-15-13; 8:45 am]
BILLING CODE 4830-01-P
