Proposed Collection: Comment Request for Regulation Project, 66423-66424 [2013-26385]
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Federal Register / Vol. 78, No. 214 / Tuesday, November 5, 2013 / Notices
Dated: Ocrober 23, 2013.
William J. Wilkins,
Chief Counsel, Internal Revenue Service.
[FR Doc. 2013–26390 Filed 11–4–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[TD 9057, TD 9154, TD 9187]
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 notice of proposed rulemaking
and temporary regulation, REG–135898–
04 (TD 9154), Extension of Time to Elect
Method for Determining Allowable
Loss; REG–152524–02 (TD 9057),
Guidance Under Section 1502,
Amendment of Waiver of Loss
Carryovers from Separate Return
Limitation Years; REG–123305–02,
REG–102740–02 (TD 9187), Loss
Limitation Rules.
DATES: Written comments should be
received on or before January 6, 2014 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 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: REG–135898–04 (TD 9154),
Extension of Time to Elect Method for
Determining Allowable Loss; REG–
152524–02 (TD 9057), Guidance Under
Section 1502, Amendment of Waiver of
Loss Carryovers from Separate Return
Limitation Years; REG–123305–02,
REG–102740–02 (TD 9187), Loss
Limitation Rules.
wreier-aviles on DSK5TPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
15:22 Nov 04, 2013
Jkt 232001
OMB Number: 1545–1774.
Regulation Project Number: TD 9057,
TD 9154, and TD 9187.
Abstract: The information is necessary
to allow the taxpayer to make certain
elections to determine the amount of
allowable loss under § 1.337(d)–2T,
§ 1.1502–20 as currently in effect or
under § 1.1502–20 as modified; to allow
the taxpayer to waive loss carryovers up
to the amount of the § 1.1502–20(g)
election; and to ensure that loss is not
disallowed under § 1.337(d)–2T and
basis is not reduced under § 1.337(d)–2T
to the extent the taxpayer establishes
that the loss or basis is not attributable
to the recognition of built in gain on the
disposition of an asset. With respect to
§ 1.1502–20T, the information also is
necessary to allow the common parent
of the selling group to reapportion a
separate, subgroup or consolidated
section 382 limitation when the
acquiring group amends its § 1.1502–
32(b)(4) election. Furthermore,
regarding § 1.1502–32(b)(4), the
information also is necessary to allow
the taxpayer that acquired a subsidiary
of a consolidated group to amend its
election under § 1.1502–32(b)(4), so that
the acquiring group can use the
acquired subsidiary’s losses to offset its
income. The information also is
necessary to allow the taxpayer to make
certain elections to determine the
amount of allowable loss pursuant to a
new due date, and to amend or revoke
certain prior elections to determine the
amount of allowable loss.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
18,360.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Hours:
36,720.
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
PO 00000
Frm 00095
Fmt 4703
Sfmt 4703
66423
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: October 21, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–26386 Filed 11–4–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–44–94]
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, IA–44–94 (TD
8690), Deductibility, Substantiation, and
Disclosure of Certain Charitable
Contributions (§§ 1.170A–13(f) and
1.6115–1).
DATES: Written comments should be
received on or before January 6, 2014 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
SUMMARY:
E:\FR\FM\05NON1.SGM
05NON1
66424
Federal Register / Vol. 78, No. 214 / Tuesday, November 5, 2013 / Notices
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.
wreier-aviles on DSK5TPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Deductibility, Substantiation,
and Disclosure of Certain Charitable
Contributions.
OMB Number: 1545–1464.
Regulation Project Number: IA–44–
94.
Abstract: This regulation provides
guidance regarding the allowance of
certain charitable contribution
deductions, the substantiation
requirements for charitable
contributions of $250 or more, and the
disclosure requirements for quid pro
quo contributions in excess of $75. The
regulations affect donee organizations
described in Internal Revenue code
section 170(c) and individuals and
entities that make payments to these
organizations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
1,750,000.
Estimated Time per Respondent: 1
hour, 8 minutes.
Estimated Total Annual Burden
Hours: 1,975,000.
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
VerDate Mar<15>2010
15:22 Nov 04, 2013
Jkt 232001
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: October 21, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–26385 Filed 11–4–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–33–92]
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, IA–33–92 (TD
8507), Information Reporting for
Reimbursements of Interest on Qualified
Mortgages (§ 1.6050H–2).
DATES: Written comments should be
received on or before January 6, 2014 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 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: Information Reporting for
Reimbursements of Interest on Qualified
Mortgages.
OMB Number: 1545–1339.
Regulation Project Number: IA–33–
92.
SUMMARY:
PO 00000
Frm 00096
Fmt 4703
Sfmt 9990
Abstract: Section 6050H of the
Internal Revenue Code relates to the
information reporting requirements for
reimbursements of interest paid in
connection with a qualified mortgage.
This information is required by the
Internal Revenue Service to encourage
compliance with the tax laws relating to
the deductibility of payments of
mortgage interest. The information is
used to determine whether mortgage
interest reimbursements have been
correctly reported on the tax return of
the taxpayer who receives the
reimbursement.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
The burden for the collection of
information is reflected in the burden of
Form 1098, Mortgage Interest Statement.
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: October 21, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–26384 Filed 11–4–13; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\05NON1.SGM
05NON1
]]>Agencies
[Federal Register Volume 78, Number 214 (Tuesday, November 5, 2013)]
[Notices]
[Pages 66423-66424]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-26385]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA-44-94]
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, IA-44-94 (TD 8690), Deductibility,
Substantiation, and Disclosure of Certain Charitable Contributions
(Sec. Sec. 1.170A-13(f) and 1.6115-1).
DATES: Written comments should be received on or before January 6, 2014
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
[[Page 66424]]
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: Deductibility, Substantiation, and Disclosure of Certain
Charitable Contributions.
OMB Number: 1545-1464.
Regulation Project Number: IA-44-94.
Abstract: This regulation provides guidance regarding the allowance
of certain charitable contribution deductions, the substantiation
requirements for charitable contributions of $250 or more, and the
disclosure requirements for quid pro quo contributions in excess of
$75. The regulations affect donee organizations described in Internal
Revenue code section 170(c) and individuals and entities that make
payments to these organizations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, and not-for-profit institutions.
Estimated Number of Respondents: 1,750,000.
Estimated Time per Respondent: 1 hour, 8 minutes.
Estimated Total Annual Burden Hours: 1,975,000.
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: October 21, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013-26385 Filed 11-4-13; 8:45 am]
BILLING CODE 4830-01-P
