Proposed Collection: Comment Request for Regulation Project, 54515 [2013-21409]
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Federal Register / Vol. 78, No. 171 / Wednesday, September 4, 2013 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
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 through the Internet at
Gerald.J.Shields@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Returns Required of
United States Persons with Respect To
Certain Foreign Corporations.
OMB Number: 1545–1317. Regulation
Project Number: INTL–79–91. (T.D.
8573)
Abstract: This regulation amends the
existing regulations under sections
6035, 6038, and 6046 of the Internal
Revenue Code. The regulation amends
and liberalizes certain requirements
regarding the format in which
information must be provided for
purposes of Form 5471, Information
Return of U.S. Persons with Respect to
Certain Foreign Corporations. The
regulation provides that financial
statement information must be
expressed in U.S. dollars translated
according to U.S. generally accepted
accounting principles and permits
functional reporting of certain items.
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.
The burden for the collection of
information is reflected in the burden
for Form 5471, Information Return of
U.S. Persons with Respect to Certain
Foreign Corporations.
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
VerDate Mar<15>2010
16:51 Sep 03, 2013
Jkt 229001
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 20, 2013.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2013–21402 Filed 9–3–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–116608–97]
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 final regulation. REG–116608–
97 EIC Eligibility Requirements (§ 1.32–
3).
DATES: Written comments should be
received on or before November 4, 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 for and instructions should
be directed to Sara Covington, at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet, at Sara.L.Covington@irs.gov
SUPPLEMENTARY INFORMATION:
Title: EIC Eligibility Requirements.
OMB Number: 1545–1575.
SUMMARY:
PO 00000
Frm 00072
Fmt 4703
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54515
Regulation Project Number: REG–
116608–97.
Abstract: Under Section 1.32–3, this
regulation provides guidance to
taxpayers who have been denied the
earned income credit (EIC) as a result of
the deficiency procedures and wish to
claim the EIC in a subsequent year. The
regulation applies to taxpayers claiming
the EIC for taxable years beginning after
December 31, 1996.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents: 1.
Estimated Time per Respondent: 1.
Estimated Total Annual Hours: 1.
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 8, 2013.
Allan Hopkins,
IRS Supervisory Tax Analyst.
[FR Doc. 2013–21409 Filed 9–3–13; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\04SEN1.SGM
04SEN1
]]>Agencies
[Federal Register Volume 78, Number 171 (Wednesday, September 4, 2013)]
[Notices]
[Page 54515]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-21409]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-116608-97]
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 final regulation. REG-116608-97 EIC Eligibility Requirements
(Sec. 1.32-3).
DATES: Written comments should be received on or before November 4,
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 for and instructions should be directed to Sara
Covington, at Internal Revenue Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the Internet, at
Sara.L.Covington@irs.gov
SUPPLEMENTARY INFORMATION:
Title: EIC Eligibility Requirements.
OMB Number: 1545-1575.
Regulation Project Number: REG-116608-97.
Abstract: Under Section 1.32-3, this regulation provides guidance
to taxpayers who have been denied the earned income credit (EIC) as a
result of the deficiency procedures and wish to claim the EIC in a
subsequent year. The regulation applies to taxpayers claiming the EIC
for taxable years beginning after December 31, 1996.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1.
Estimated Time per Respondent: 1.
Estimated Total Annual Hours: 1.
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 8, 2013.
Allan Hopkins,
IRS Supervisory Tax Analyst.
[FR Doc. 2013-21409 Filed 9-3-13; 8:45 am]
BILLING CODE 4830-01-P
