Proposed Collection; Comment Request for Regulation Project, 10230-10231 [2014-03749]
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Federal Register / Vol. 79, No. 36 / Monday, February 24, 2014 / Notices
mstockstill on DSK4VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Application Requirements,
Retroactive Reinstatement and
Reasonable Cause under Section 6033(j).
OMB Number: 1545–2206.
Notice Number: Notice 2011–44.
Abstract: This notice provides
guidance with respect to applying for
reinstatement and requesting retroactive
reinstatement and establishing
reasonable cause under section
6033(j)(2) and (3) of the Internal
Revenue Code (the Code) for an
organization that has had its tax-exempt
status automatically revoked under
section 6033(j)(1) of the Code. The
Treasury Department (Treasury) and the
Internal Revenue Service (IRS) intend to
issue regulations under section 6033(j)
that will prescribe rules, including rules
relating to the application for
reinstatement of tax-exempt status
under section 6033(j)(2) and the request
for retroactive reinstatement under
section 6033(j)(3).
Current Actions: There are no changes
being made to the burden previously
requested, at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
6,026.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 6,026.
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 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
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17:16 Feb 21, 2014
Jkt 232001
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: February 18, 2014.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2014–03754 Filed 2–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form CT–2
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
CT–2, Employee Representative’s
Quarterly Railroad Tax Return.
DATES: Written comments should be
received on or before April 25, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. Preston, 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,
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: Employee Representative’s
Quarterly Railroad Tax Return.
OMB Number: 1545–0002.
Form Number: Form CT–2.
Abstract: Employee representatives
file Form CT–2 quarterly to report
compensation on which railroad
retirement taxes are due. The IRS uses
this information to ensure that
employee representatives have paid the
correct tax. Form CT–2 also transmits
the tax payment.
SUMMARY:
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Sfmt 4703
Current Actions: This form was
revised to allow for the reporting of
Additional Medicare tax on employee
wages that exceed $200,000.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
112.
Estimated Time per Respondent: 1 hr.,
11 min.
Estimated Total Annual Burden
Hours: 132.
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: February 12, 2014.
Allan M. Hopkins,
IRS Tax Analyst.
[FR Doc. 2014–03746 Filed 2–21–14; 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:
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24FEN1
Federal Register / Vol. 79, No. 36 / Monday, February 24, 2014 / Notices
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, Gain
Recognition Agreements With Respect
to Certain Transfers of Stock or
Securities by United States Persons to
Foreign Corporations.
DATES: Written comments should be
received on or before April 25, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. Preston, 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: Gain Recognition Agreements
With Respect to Certain Transfers of
Stock or Securities by United States
Persons to Foreign Corporations.
OMB Number: 1545–2056.
Regulation Project Number: TD 9446.
Abstract: This document contains
final regulations under section 367(a) of
the Internal Revenue Code (Code)
concerning gain recognition agreements
filed by United States persons with
respect to transfers of stock or securities
to foreign corporations. The regulations
finalize temporary regulations
published on February 5, 2007 (T.D.
9311, 2007–1 C.B. 635). The regulations
primarily affect United States persons
that transfer (or have transferred) stock
or securities to foreign corporations and
that will enter (or have entered) into a
gain recognition agreement with respect
to such a transfer.
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:
220.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 340.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
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17:16 Feb 21, 2014
Jkt 232001
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: February 12, 2014.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2014–03749 Filed 2–21–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8609 and 8609A
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
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
10231
soliciting comments concerning lowincome housing credit allocation and
certification.
Written comments should be
received on or before April 25, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. Preston, 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 Gerald J. Shields,
LL.M., at 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: Low-Income Housing Credit
Allocation and Certification.
OMB Number: 1545–0988.
Form Number: Forms 8609 and
8609A.
Abstract: Owners of residential lowincome rental buildings are allowed a
low-income housing credit for each
qualified building over a 10-year credit
period. Form 8609 can be used to obtain
a housing credit allocation from the
housing credit agency. A separate Form
8609 must be issued for each building
in a multiple building project. Form
8609 is also used to certify certain
information. Form 8609–A is filed by a
building owner to report compliance
with the low-income housing provisions
and calculate the low-income housing
credit. Form 8609–A must be filed by
the building owner for each year of the
15-year compliance period. File one
Form 8609–A for the allocation(s) for
the acquisition of an existing building
and a separate Form 8609–A for the
allocation(s) for rehabilitation
expenditures.
Current Actions: This is an extension
of a currently approved collection
without changes.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and farms.
Estimated Number of Respondents:
359,046.
Estimated Time per Respondent:
31hrs 01min.
Estimated Total Annual Burden
Hours: 4,090,332.
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
DATES:
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]]>Agencies
[Federal Register Volume 79, Number 36 (Monday, February 24, 2014)]
[Notices]
[Pages 10230-10231]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-03749]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 10231]]
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,
Gain Recognition Agreements With Respect to Certain Transfers of Stock
or Securities by United States Persons to Foreign Corporations.
DATES: Written comments should be received on or before April 25, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments to Christie A. Preston, 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: Gain Recognition Agreements With Respect to Certain
Transfers of Stock or Securities by United States Persons to Foreign
Corporations.
OMB Number: 1545-2056.
Regulation Project Number: TD 9446.
Abstract: This document contains final regulations under section
367(a) of the Internal Revenue Code (Code) concerning gain recognition
agreements filed by United States persons with respect to transfers of
stock or securities to foreign corporations. The regulations finalize
temporary regulations published on February 5, 2007 (T.D. 9311, 2007-1
C.B. 635). The regulations primarily affect United States persons that
transfer (or have transferred) stock or securities to foreign
corporations and that will enter (or have entered) into a gain
recognition agreement with respect to such a transfer.
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: 220.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 340.
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: February 12, 2014.
Allan M. Hopkins,
Tax Analyst.
[FR Doc. 2014-03749 Filed 2-21-14; 8:45 am]
BILLING CODE 4830-01-P
