Proposed Collection; Comment Request for Regulation Project, 70100-70101 [2013-28134]
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Federal Register / Vol. 78, No. 226 / Friday, November 22, 2013 / Notices
OMB Number: 1510–0059.
Form Number: SF 5510.
Abstract: This form is used to collect
information from remitters (individuals
and corporations) to authorize
electronic fund transfers from accounts
maintained at financial institutions to
collect monies for government agencies.
Current Actions: Extension of
currently approved collection.
Type of Review: Regular.
Affected Public: Business or other forprofit, individuals or households,
Federal Government.
Estimated Number of Respondents:
100,000.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 25,000.
Comments: Comments submitted in
response to this notice will be
summarized and/or included in the
request for Office of Management and
Budget 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.
Dated: November 14, 2013.
Kristine Conrath,
Assistant Commissioner, Revenue Collections
Management.
[FR Doc. 2013–27796 Filed 11–21–13; 8:45 am]
BILLING CODE 4810–35–M
DEPARTMENT OF THE TREASURY
Internal Revenue Service
emcdonald on DSK67QTVN1PROD with NOTICES
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
SUMMARY:
VerDate Mar<15>2010
16:47 Nov 21, 2013
Jkt 232001
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,
Disposition of an Interest in a Nuclear
Power Plant.
DATES: Written comments should be
received on or before January 21, 2014
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: Disposition of an Interest in a
Nuclear Power Plant.
OMB Number: 1545–1378.
Regulation Project Number: TD 8580.
Abstract: This regulation relates to
certain Federal income tax
consequences of a disposition of an
interest in a nuclear power plant by a
taxpayer that has maintained a nuclear
decommissioning fund with respect to
that plant. The regulation affects
taxpayers that transfer or acquire
interests in nuclear power plants by
providing guidance on the tax
consequences of these transfers. In
addition, the regulation extends the
benefits of Internal Revenue Code
section 468A to electing taxpayers with
an interest in a nuclear power plant
under the jurisdiction of the Rural
Electrification Administration.
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, 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.
PO 00000
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Fmt 4703
Sfmt 4703
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 18, 2013.
Allan M. Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–28128 Filed 11–21–13; 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.
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,
Recharacterizing Financing
Arrangements Involving Fast-Pay Stock.
DATES: Written comments should be
received on or before January 21, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette Lawrence, Internal Revenue
SUMMARY:
E:\FR\FM\22NON1.SGM
22NON1
emcdonald on DSK67QTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 226 / Friday, November 22, 2013 / Notices
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, at
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: Recharacterizing Financing
Arrangements Involving Fast-Pay Stock.
OMB Number: 1545–1642.
Regulation Project Number: T.D. 8853.
Abstract: Section 1.7701(l)–3
recharacterizes fast-pay arrangements.
Certain participants in such
arrangements must file a statement that
includes the name of the corporation
that issued the fast-pay stock, and (to
the extent the filing taxpayer knows or
has reason to know) the terms of the
fast-pay stock, the date on which it was
issued, and the names and taxpayer
identification numbers of any
shareholders of any class of stock that
is not traded on an established
securities market.
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.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 50.
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
VerDate Mar<15>2010
16:47 Nov 21, 2013
Jkt 232001
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 18, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013–28134 Filed 11–21–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 3800
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 Form
3800, General Business Credit.
DATES: Written comments should be
received on or before January 21, 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 form and instructions
should be directed to Martha R. Brinson,
at 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: General Business Credit.
OMB Number: 1545–0895.
Form Number: Form 3800.
Abstract: Internal Revenue Code
section 38 permits taxpayers to reduce
their income tax liability by the amount
of their general business credit, which is
an aggregation of their investment
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
70101
credit, work opportunity credit, welfareto-work credit, alcohol fuel credit,
research credit, low-income housing
credit, disabled access credit, enhanced
oil recovery credit, etc. Form 3800 is
used to figure the correct credit.
Current Actions: We have made
changes to Form 3800 to administer the
provisions from the Small Business Jobs
Act (Pub. L. 111–240), sections 2012
and 2013. The form was redesigned to
accommodate the eligible small
business credits. Part III has been
designed to collect information for
ESBCs and non-ESBC credits separately.
Type of Review: Revisions of a
currently approved collection.
Affected Public: Business or other forprofit organizations, farms and
individuals.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 33
hours, 38 minutes.
Estimated Total Annual Burden
Hours: 8,345,000.
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.
E:\FR\FM\22NON1.SGM
22NON1
]]>Agencies
[Federal Register Volume 78, Number 226 (Friday, November 22, 2013)]
[Notices]
[Pages 70100-70101]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-28134]
-----------------------------------------------------------------------
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,
Recharacterizing Financing Arrangements Involving Fast-Pay Stock.
DATES: Written comments should be received on or before January 21,
2014 to be assured of consideration.
ADDRESSES: Direct all written comments to Yvette Lawrence, Internal
Revenue
[[Page 70101]]
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, at
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: Recharacterizing Financing Arrangements Involving Fast-Pay
Stock.
OMB Number: 1545-1642.
Regulation Project Number: T.D. 8853.
Abstract: Section 1.7701(l)-3 recharacterizes fast-pay
arrangements. Certain participants in such arrangements must file a
statement that includes the name of the corporation that issued the
fast-pay stock, and (to the extent the filing taxpayer knows or has
reason to know) the terms of the fast-pay stock, the date on which it
was issued, and the names and taxpayer identification numbers of any
shareholders of any class of stock that is not traded on an established
securities market.
Current Actions: There is no change to this existing regulation.
Type of review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 50.
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 18, 2013.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2013-28134 Filed 11-21-13; 8:45 am]
BILLING CODE 4830-01-P
