Proposed Collection; Comment Request for Various Revenue Procedures, 53505-53506 [2013-21133]

Download as PDF Federal Register / Vol. 78, No. 168 / Thursday, August 29, 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. Currently, the IRS is soliciting comments concerning Definitions Under Subchapter S of the Internal Revenue Code. SUMMARY: Written comments should be received on or before October 28, 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 Gerald J. Shields, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224 or at Gerald.J.Shields@irs.gov. SUPPLEMENTARY INFORMATION: Title: Definitions Under Subchapter S of the Internal Revenue Code. OMB Number: 1545–1462. Regulation Project Number: TD 8696. Abstract: Section 1.1377–1(b)(4) of the regulation provides that an S corporation making a terminating election under Internal Revenue Code section 1377(a)(2) must attach a statement to its timely filed original or amended return required to be filed under Code section 6037(a). The statement must provide information concerning the events that gave rise to the election and declarations of consent from the S corporation shareholders. Current Actions: There is no change to this existing regulation. Type of Review: Extension of OMB approval. Affected Public: Business or other forprofit organizations, and individuals. Estimated Number of Respondents: 4,000. Estimated Time per Respondent: 15 hours. Estimated Total Annual Burden Hours: 1,000. sroberts on DSK5SPTVN1PROD with NOTICES DATES: VerDate Mar<15>2010 18:34 Aug 28, 2013 Jkt 229001 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: August 23, 2013. Allan M. Hopkins, Tax Analyst. [FR Doc. 2013–21135 Filed 8–28–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Various Revenue Procedures 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. Currently, the IRS is soliciting SUMMARY: PO 00000 Frm 00084 Fmt 4703 Sfmt 4703 53505 comments concerning Modified Endowment Contract Correction Program Extension. DATES: Written comments should be received on or before October 28, 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 revenue procedure should be directed to Gerald J. Shields, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224 or through the internet at Gerald.J.Shields. SUPPLEMENTARY INFORMATION: Title: Modified Endowment Contract Correction Program Extension. OMB Number: 1545–1752. Revenue Procedure Number: Various Revenue Procedures. Abstract: Revenue Procedure 2001–42 allows issuers of life insurance contracts whose contracts have failed to meet the tests provided in section 7702A of the Internal Revenue Code to cure these contracts that have inadvertently become modified endowment contracts. The revenue procedure has been updated by various other revenue procedures, such as RP 2008–40, RP 2008–38, RP 2008–39, RP 2008–41, and RP 2088–42, which has been published since then. 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: 70. Estimated Average Time per Respondent: 85 hours. Estimated Total Annual Reporting Hours: 5,950. 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 E:\FR\FM\29AUN1.SGM 29AUN1 53506 Federal Register / Vol. 78, No. 168 / Thursday, August 29, 2013 / Notices 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: August 23, 2013. Allan M. Hopkins, Tax Analyst. [FR Doc. 2013–21133 Filed 8–28–13; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0144] Agency Information Collection (HUD/ VA Addendum to Uniform Residential Loan Application) Activity Under OMB Review Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: In compliance with the Paperwork Reduction Act (PRA) of 1995 (44 U.S.C. 3501- 3521), this notice announces that the Veterans Benefits Administration (VBA), Department of Veterans Affairs, will submit 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; it includes the actual data collection instrument. DATES: Comments must be submitted on or before September 30, 2013. ADDRESSES: Submit written comments on the collection of information through www.Regulations.gov, or to Office of Information and Regulatory Affairs, Office of Management and Budget, Attn: VA Desk Officer; 725 17th St. NW., Washington, DC 20503 or sent through electronic mail to oira_submission@ omb.eop.gov. Please refer to ‘‘OMB sroberts on DSK5SPTVN1PROD with NOTICES SUMMARY: VerDate Mar<15>2010 18:34 Aug 28, 2013 Jkt 229001 Control No. 2900–0144’’ in any correspondence. proposed collection of certain information by the agency. Under the Paperwork Reduction Act (PRA) of FOR FURTHER INFORMATION CONTACT: 1995, Federal agencies are required to Crystal Rennie, Enterprise Records publish notice in the Federal Register Service (005R1B), Department of concerning each proposed collection of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420, (202) 632– information, including each extended collection, and allow 60 days for public 7492 or email crystal.rennie@va.gov. Please refer to ‘‘OMB Control No. 2900– comment in response to the notice. This notice solicits comments on the 0144.’’ information collection required to SUPPLEMENTARY INFORMATION: obtain patient perspective on Title: HUD/VA Addendum to Uniform satisfaction with the CCHT program and Residential Loan Application, VA Form messaging devices. 26–1802a. DATES: Written comments and OMB Control Number: 2900–0144. recommendations on the proposed Type of Review: Extension of a collection of information should be currently approved collection. Abstract: VA Form 26–1802a serves as received on or before October 28, 2013. a joint loan application for both VA and ADDRESSES: Submit written comments the Department of Housing and Urban on the collection of information through Development (HUD). Lenders and Federal Docket Management System Veterans use the form to apply for home (FDMS) at www.Regulations.gov; or to loans. Cynthia Harvey-Pryor, Veterans Health An agency may not conduct or Administration (10P7BFP), Department sponsor, and a person is not required to of Veterans Affairs, 810 Vermont respond to a collection of information Avenue NW., Washington, DC 20420; or unless it displays a currently valid OMB email: cynthia.harvey-pryor@va.gov. control number. The Federal Register Please refer to ‘‘OMB Control No. 2900– Notice with a 60-day comment period 0766’’ in any correspondence. During soliciting comments on this collection the comment period, comments may be of information was published on May viewed online through the FDMS. 20, 2013, at pages 29436–29437. FOR FURTHER INFORMATION CONTACT: Affected Public: Individuals or Cynthia Harvey-Pryor at (202) 461–5870 households. or fax (202) 495–5397. Estimated Annual Burden: 20,000 SUPPLEMENTARY INFORMATION: Under the hours. PRA of 1995 (Pub. L. 104–13; 44 U.S.C. Estimated Average Burden per 3501–3521), Federal agencies must Respondent: 6 minutes. obtain approval from the Office of Frequency of Response: One time. Management and Budget (OMB) for each Estimated Number of Respondents: collection of information they conduct 200,000. or sponsor. This request for comment is Dated: August 26, 2013. being made pursuant to Section By direction of the Secretary. 3506(c)(2)(A) of the PRA. Crystal Rennie, With respect to the following VA Clearance Officer, U.S. Department of collection of information, VHA invites Veterans Affairs. comments on: (1) Whether the proposed [FR Doc. 2013–21085 Filed 8–28–13; 8:45 am] collection of information is necessary BILLING CODE 8320–01–P for the proper performance of VHA’s functions, including whether the information will have practical utility; DEPARTMENT OF VETERANS (2) the accuracy of VHA’s estimate of AFFAIRS the burden of the proposed collection of [OMB Control No. 2900–0766] information; (3) ways to enhance the quality, utility, and clarity of the Proposed Information Collection (Care information to be collected; and (4) Coordination Home Telehealth (CCHT) ways to minimize the burden of the Patient Satisfaction Survey, VA Form collection of information on 10–0481); Activity: Comment Request respondents, including through the use of automated collection techniques or AGENCY: Veterans Health Administration, Department of Veterans the use of other forms of information technology. Affairs. Titles: Care Coordination Home ACTION: Notice. Telehealth (CCHT) Patient Satisfaction Survey, VA Form 10–0481. SUMMARY: The Veterans Health OMB Control Number: 2900–0766. Administration (VHA), Department of Type of Review: Extension of a Veterans Affairs (VA), is announcing an currently approved collection. opportunity for public comment on the PO 00000 Frm 00085 Fmt 4703 Sfmt 4703 E:\FR\FM\29AUN1.SGM 29AUN1

Agencies

[Federal Register Volume 78, Number 168 (Thursday, August 29, 2013)]
[Notices]
[Pages 53505-53506]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-21133]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Various Revenue 
Procedures

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. Currently, the IRS is soliciting 
comments concerning Modified Endowment Contract Correction Program 
Extension.

DATES: Written comments should be received on or before October 28, 
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 revenue procedure should be directed to Gerald J. 
Shields, Internal Revenue Service, room 6129, 1111 Constitution Avenue 
NW., Washington, DC 20224 or through the internet at Gerald.J.Shields.

SUPPLEMENTARY INFORMATION: 
    Title: Modified Endowment Contract Correction Program Extension.
    OMB Number: 1545-1752.
    Revenue Procedure Number: Various Revenue Procedures.
    Abstract: Revenue Procedure 2001-42 allows issuers of life 
insurance contracts whose contracts have failed to meet the tests 
provided in section 7702A of the Internal Revenue Code to cure these 
contracts that have inadvertently become modified endowment contracts. 
The revenue procedure has been updated by various other revenue 
procedures, such as RP 2008-40, RP 2008-38, RP 2008-39, RP 2008-41, and 
RP 2088-42, which has been published since then.
    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: 70.
    Estimated Average Time per Respondent: 85 hours.
    Estimated Total Annual Reporting Hours: 5,950.
    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

[[Page 53506]]

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: August 23, 2013.
 Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013-21133 Filed 8-28-13; 8:45 am]
BILLING CODE 4830-01-P
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