Proposed Collection; Comment Request for Revenue Procedure 2005-24/Notice 2006-15, 19174-19175 [2014-07724]
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Federal Register / Vol. 79, No. 66 / Monday, April 7, 2014 / Notices
Information for Schedule M–3 Filers),
Schedule D (Capital Gains and Losses),
Schedule K–1 (Partner’s Share of
Income, Credits, Deductions and Other
Items), Schedule L (Balance Sheets per
Books), Schedule M–1 (Reconciliation
of Income (Loss) per Books With Income
(Loss) per Return)), Schedule M–2
(Analysis of Partners’ Capital Accounts),
Schedule M–3 (Net Income (Loss)
Reconciliation for Certain Partnerships),
and Schedule B–1, Information on
Partners Owning 50% or More of
Partnerships).
OMB Number: 1545–0099.
Form Number: 1065, 1065–X,
Schedule C, Schedule D, Schedule K–1,
Schedule L, Schedule M–1, Schedule
M–2, Schedule M–3 and Schedule B–1.
Abstract: Internal Revenue Code
section 6031 requires partnerships to
file returns that show gross income
items, allowable deductions, partners’
names, addresses, and distribution
shares, and other information. This
information is used by the IRS to verify
correct reporting of partnership items
and for general statistics. The
information is used by partners to
determine the income, loss, credits, etc.,
to report on their tax returns.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, farms, and
individuals or households.
Estimated Number of Respondents:
22,184,092.
Estimated Time per Respondent:
Varies.
Estimated Total Annual Burden
Hours: 2,127,889.
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
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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: April 2, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–07732 Filed 4–4–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2005–
24/Notice 2006–15
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)). The IRS is soliciting
comments concerning information
collection requirements related to
Revenue Procedure 2005–24, waiver of
spousal election, and Notice 2006–15,
extension of June 28, 2005, safe harbor
date.
DATES: Written comments should be
received on or before June 6, 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 revenue procedure 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.
SUMMARY:
PO 00000
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Sfmt 4703
Title: Waiver of Spousal Election.
OMB Number: 1545–1936.
Revenue Procedure Number: Revenue
Procedure 2005–24.
Abstract: Revenue Procedure 2005–24
provides notice to a husband or wife
who has an interest in a Charitable
Remainder Annuity Trust (CRAT) under
section 664(d)(1) of the Internal
Revenue Code or Charitable Remainder
Unitrust (CRUT) under section 664(d)(2)
that was created by his or her spouse
where, under applicable state law, such
spouse has a right to receive an elective
share that could be satisfied with assets
of the CRAT or CRUT. In cases where
such a CRAT or CRUT is established
after the date that is ninety days after
the date this revenue procedure is
published in the IRB, the husband or
wife must waive the right to receive the
elective share in order for the CRAT or
CRUT to continue to qualify under
section 664(d)(1)(b) or (d)(2)(B). Notice
2006–15 (2006–1 C.B. 501) extends the
June 28, 2005, grandfather date in
Revenue Procedure 2005–24 (2005–1
C.B. 909), until further guidance is
issued by the Internal Revenue Service.
Current Actions: There are no changes
being made to the revenue procedure or
notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and state, local or tribal
governments.
Estimated Number of Respondents:
100,000.
Estimated Time per Respondent: 1
hour 30 minutes.
Estimated Total Annual Burden
Hours: 150,000.
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
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Federal Register / Vol. 79, No. 66 / Monday, April 7, 2014 / Notices
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: March 24, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–07724 Filed 4–4–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. (2900–NEW)]
Proposed Information Collection
(Servicemember Group Life Insurance
(SGLI) Disability Extension
Application); Comment Request
Veterans Benefits
Administration, Department of Veterans
Affairs
ACTION: Notice
AGENCY:
The Veterans Benefits
Administration (VBA), Department of
Veterans Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each new
collection, and allow 60 days for public
comment in response to this notice.
This notice solicits comments on the
information needed by the Office of
Servicemembers’ Group Life Insurance
to establish the insured’s eligibility for
the extension.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before June 6, 2014.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov; or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M35), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420 or email
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900—NEW (SGLI
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19175
Disability Extension Application’’ in
any correspondence. During the
comment period, comments may be
viewed online through FDMS.
By direction of the Secretary.
Crystal Rennie,
Department Clearance Officer, Department of
Veterans Affairs.
FOR FURTHER INFORMATION CONTACT:
[FR Doc. 2014–07664 Filed 4–4–14; 8:45 am]
Nancy J. Kessinger at (202) 632–8924 or
FAX (202) 632–8925.
BILLING CODE 8320–01–P
Under the
PRA of 1995 (Pub. L. 104–13; 44 U.S.C.
3501–3521), Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Title: SGLI Disability Extension
Application.
OMB Control Number: 2900—NEW.
Type of Review: New collection.
Abstract: SGLI covered members who
are totally disabled when released or
separated from such service are entitled
to a free extension of their SGLI
coverage for the period of their total
disability or two years, whichever ends
first. This form is needed prior to
expiration of the regulatory time periods
so that totally disabled Veterans can
apply for this free insurance benefit as
soon as possible and receive an
extension of their SGLI coverage in
order to protect their beneficiaries in the
event of their death. The information
requested is authorized by law, 38
U.S.C. 1966(a), 1967(a), 38 U.S.C. 1968
(a)(1)–(4).
Affected Public: Individuals or
households.
Estimated Annual Burden: 2,083
hours.
Estimated Average Burden per
Respondent: 25 minutes.
Frequency of Response: Once.
Estimated Number of Respondents:
5,000.
DEPARTMENT OF VETERANS
AFFAIRS
SUPPLEMENTARY INFORMATION:
DATED: April 2, 2014.
PO 00000
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Fmt 4703
Sfmt 4703
[OMB Control No. 2900—NEW]
Agency Information Collection
(Veterans Transportation Service Data
Collection) Activities: Under OMB
Review
Veterans Health
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501–3521), this notice
announces that the Veterans Health
Administration (VHA), Department of
Veterans Affairs, will submit the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden and
includes the actual data collection
instrument.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before May 7, 2014.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer; 725 17th St. NW.,
Washington, DC 20503 or sent through
electronic mail to oira_submission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900—NEW (Veterans
Transportation Service Data
Collection)’’ in any correspondence.
During the comment period, comments
may be viewed online through the
FDMS.
FOR FURTHER INFORMATION CONTACT:
Crystal Rennie, Enterprise Records
Service (005R1B), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 632–
7492 or email crystal.rennie@va.gov.
Please refer to ‘‘OMB Control No. 2900–
NEW (Bowel and Bladder Care Billing
Form)’’ in any correspondence.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995 (Pub. L. 104–13; 44 U.S.C.
3501–3521), Federal agencies must
obtain approval from the Office of
SUMMARY:
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]]>Agencies
[Federal Register Volume 79, Number 66 (Monday, April 7, 2014)]
[Notices]
[Pages 19174-19175]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-07724]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2005-
24/Notice 2006-15
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)). The IRS is soliciting comments concerning information
collection requirements related to Revenue Procedure 2005-24, waiver of
spousal election, and Notice 2006-15, extension of June 28, 2005, safe
harbor date.
DATES: Written comments should be received on or before June 6, 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 revenue procedure 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.
Title: Waiver of Spousal Election.
OMB Number: 1545-1936.
Revenue Procedure Number: Revenue Procedure 2005-24.
Abstract: Revenue Procedure 2005-24 provides notice to a husband or
wife who has an interest in a Charitable Remainder Annuity Trust (CRAT)
under section 664(d)(1) of the Internal Revenue Code or Charitable
Remainder Unitrust (CRUT) under section 664(d)(2) that was created by
his or her spouse where, under applicable state law, such spouse has a
right to receive an elective share that could be satisfied with assets
of the CRAT or CRUT. In cases where such a CRAT or CRUT is established
after the date that is ninety days after the date this revenue
procedure is published in the IRB, the husband or wife must waive the
right to receive the elective share in order for the CRAT or CRUT to
continue to qualify under section 664(d)(1)(b) or (d)(2)(B). Notice
2006-15 (2006-1 C.B. 501) extends the June 28, 2005, grandfather date
in Revenue Procedure 2005-24 (2005-1 C.B. 909), until further guidance
is issued by the Internal Revenue Service.
Current Actions: There are no changes being made to the revenue
procedure or notice at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit institutions, and state, local or tribal governments.
Estimated Number of Respondents: 100,000.
Estimated Time per Respondent: 1 hour 30 minutes.
Estimated Total Annual Burden Hours: 150,000.
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
[[Page 19175]]
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: March 24, 2014.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-07724 Filed 4-4-14; 8:45 am]
BILLING CODE 4830-01-P
