Proposed Collection; Comment Request for Regulation Project, 13390-13391 [2014-05043]
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Federal Register / Vol. 79, No. 46 / Monday, March 10, 2014 / Notices
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 21, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–05039 Filed 3–7–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Publication 3319
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
Publication 3319, Low-Income Taxpayer
Clinics 2012 Grant Application Package
and Guidelines.
DATES: Written comments should be
received on or before May 9, 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 publication 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 Taxpayer Clinics
2012 Grant Application Package and
Guidelines.
OMB Number: 1545–1648.
Publication Number: Publication
3319.
Abstract: Publication 3319 outlines
requirements of the IRS Low-Income
Taxpayer Clinics (LITC) program and
provides instructions on how to apply
for a LITC grant award. The IRS will
review the information provided by
applicants to determine whether to
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award grants for the Low-Income
Taxpayer Clinics.
Current Actions: There are no changes
being made to the publication at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not for-profit
institutions.
Estimated Number of Respondents:
825.
Estimated Total Annual Burden
Hours: 6,000.
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: February 20, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–05038 Filed 3–7–14; 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:
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
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 certain
returned magazines, paperbacks, or
records.
SUMMARY:
Written comments should be
received on or before May 9, 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 copies of the regulation
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.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Certain Returned Magazines,
Paperbacks, or Records.
OMB Number: 1545–0879.
Regulation Project Number: IA–195–
78.
Abstract: The regulations provide
rules relating to an exclusion from gross
income for certain returned
merchandise. The regulations provide
that in addition to physical return of the
merchandise, a written statement listing
certain information may constitute
evidence of the return. Taxpayers who
receive physical evidence of the return
may, in lieu of retaining physical
evidence, retain documentary evidence
of the return. Taxpayers in the trade or
business of selling magazines,
paperbacks, or records, who elect a
certain method of accounting, are
affected.
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:
19,500.
Estimated Time per Respondent: 25
minutes.
Estimated Total Annual Burden
Hours: 8,125 hours.
The following paragraph applies to all
of the collections of information covered
by this notice:
E:\FR\FM\10MRN1.SGM
10MRN1
Federal Register / Vol. 79, No. 46 / Monday, March 10, 2014 / Notices
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 21, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–05043 Filed 3–7–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[TD 8994]
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
emcdonald on DSK67QTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
18:00 Mar 07, 2014
Jkt 232001
existing regulations relating to electing
small business trusts.
DATES: Written comments should be
received on or before May 9, 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 regulations 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: Electing Small Business Trusts.
OMB Number: 1545–1591.
Regulation Project Number: REG–
251701–96 (TD 8894).
Abstract: This regulation provide the
rules for an electing small business trust
(ESBT), which is a permitted
shareholder of an S corporation. With
respect to the collections of information,
the regulations provide the rules for
making an ESBT election, and the rules
for converting from a qualified
subchapter S trust (QSST) to an ESBT
and the conversion of an ESBT to a
QSST. The regulations allow certain S
corporations to reinstate their previous
taxable year that was terminated under
Sec. 1.444–2T by filing Form 8716.
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:
7,500.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 7,500.
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
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
13391
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 20, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–05040 Filed 3–7–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
GI Bill Trademark Terms of Use
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
The purpose of this notice is
to advise the public of the terms of use
for the GI Bill Trademark. The
trademark is to protect Servicemembers,
Veterans, and eligible family members
and survivors eligible for GI Bill
educational benefits from schools that
mislead with deceptive promotional
efforts, targeting those benefits for
monetary gain.
DATES: Effective Date: March 10, 2014.
FOR FURTHER INFORMATION CONTACT:
Barrett Y. Bogue, GI Bill Outreach
Development Team Leader, at (202)
461–9800, Department of Veterans
Affairs, Veterans Benefits
Administration (22), 810 Vermont
Avenue NW., Washington, DC 20420.
SUPPLEMENTARY INFORMATION:
Background: On April 27, 2012,
President Obama signed Executive
Order 13607, directing the Department
of Veterans Affairs (VA), the Department
of Defense, and the Department of
Education to undertake a number of
measures to ‘‘stop deceptive and
misleading’’ promotional efforts that
target the GI Bill educational benefits of
Servicemembers, Veterans, and eligible
family members and Survivors.
Trademarking ‘‘GI Bill’’ was part of that
order to protect military families from
being misled by schools that target their
Federal education benefits.
SUMMARY:
E:\FR\FM\10MRN1.SGM
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]]>Agencies
[Federal Register Volume 79, Number 46 (Monday, March 10, 2014)]
[Notices]
[Pages 13390-13391]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-05043]
-----------------------------------------------------------------------
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
certain returned magazines, paperbacks, or records.
DATES: Written comments should be received on or before May 9, 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 copies of the regulation
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: Certain Returned Magazines, Paperbacks, or Records.
OMB Number: 1545-0879.
Regulation Project Number: IA-195-78.
Abstract: The regulations provide rules relating to an exclusion
from gross income for certain returned merchandise. The regulations
provide that in addition to physical return of the merchandise, a
written statement listing certain information may constitute evidence
of the return. Taxpayers who receive physical evidence of the return
may, in lieu of retaining physical evidence, retain documentary
evidence of the return. Taxpayers in the trade or business of selling
magazines, paperbacks, or records, who elect a certain method of
accounting, are affected.
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: 19,500.
Estimated Time per Respondent: 25 minutes.
Estimated Total Annual Burden Hours: 8,125 hours.
The following paragraph applies to all of the collections of
information covered by this notice:
[[Page 13391]]
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 21, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-05043 Filed 3-7-14; 8:45 am]
BILLING CODE 4830-01-P
