Submission for OMB Review; Comment Request, 24063 [2014-09686]

Download as PDF Federal Register / Vol. 79, No. 82 / Tuesday, April 29, 2014 / Notices stakeholders. It will also allow feedback to contribute directly to the improvement of program management. Feedback collected under this generic clearance will provide useful information, but it will not yield data that can be generalized to the overall population. This type of generic clearance for qualitative information will not be used for quantitative information collections that are designed to yield reliably actionable results, such as monitoring trends over time or documenting program performance. Such data uses require more rigorous designs that address: the target population to which generalizations will be made, the sampling frame, the sample design (including stratification and clustering), the precision requirements or power calculations that justify the proposed sample size, the expected response rate, methods for assessing potential nonresponse bias, the protocols for data collection, and any testing procedures that were or will be undertaken prior fielding the study. Depending on the degree of influence the results are likely to have, such collections may still be eligible for submission for other generic mechanisms that are designed to yield quantitative results. Number of Respondents: 150,000. Frequency of Response: Once per request. Average Minutes per Response: 60. Estimated Annual Burden Hours: 150,000. Brenda Simms, Treasury PRA Clearance Officer. [FR Doc. 2014–09760 Filed 4–28–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request sroberts on DSK5SPTVN1PROD with NOTICES April 24, 2014. The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, Public Law 104–13, on or after the date of publication of this notice. DATES: Comments should be received on or before May 29, 2014 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and VerDate Mar<15>2010 16:56 Apr 28, 2014 Jkt 232001 Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email at PRA@treasury.gov. FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be obtained by calling (202) 927–5331, email at PRA@treasury.gov, or the entire information collection request may be found at www.reginfo.gov. Internal Revenue Service (IRS) OMB Number: 1545–1361. Type of Review: Revision of a currently approved collection. Title: 26 CFR Part 52—Environmental Taxes Abstract: Section 4681 imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof. Section 4681 also imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof and imported taxable products sold or used by an importer thereof. A floor stocks tax is also imposed. Section 4682 provides exemptions and reduced rates of tax for certain uses of ozonedepleting chemicals. These regulations provide reporting and recordkeeping rules. Affected Public: Private Sector: Businesses or other for-profits. Estimated Burden Hours: 75,250. OMB Number: 1545–1774. Type of Review: Extension without change of a currently approved collection. Title: TD 9187—Extensions of Time to Elect Method for Determining Allowable Loss. Abstract: The information is necessary to allow the taxpayer to make certain elections to determine the amount of allowable loss under Sec. 1.337(d)–2, Sec. 1.1502–20 as currently in effect or under Sec. 1.1502–20 as modified; to allow the taxpayer to waive loss carryovers up to the amount of the Sec. 1.150–20(g) election and to ensure that loss is not disallowed under Sec. 1.337(d)–2 and basis is not reduced under Sec. 1.337(d)–2 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. Affected Public: Private Sector: Businesses or other for-profits. Estimated Annual Burden Hours: 36,720. PO 00000 OMB Number: 1545–1821. Frm 00136 Fmt 4703 Sfmt 4703 24063 Type of Review: Extension without change of a currently approved collection. Title: TD 9327—Disclosure of Returns and Return Information in Connection with Written Contracts or Agreements for the Acquisition of Property and Services for Tax Administration (REG– 148867–03). Abstract: Section 301.6103 (n)–1(d) Notification requirements: Any person, or agent or subcontractor of the person, who receives returns or return information under this section shall provide written notice to his, her, or its officers and employees receiving the returns or return information that returns or return information disclosed to the officer or employee may be used only for a purpose and to the extent authorized by this section; and Further inspection or disclosure of any returns or return information for a purpose or to an extent not authorized by this section constitutes a misdemeanor, punishable upon conviction by a fine or imprisonment. Section 301.6103(n)– 1(e)(3) Safeguard of the regulations require that before the execution of a contract or agreement for the acquisition of property or services under which returns or return information will be disclosed, the contract or agreement must be made available to the IRS. Affected Public: Private Sector: Businesses or other for-profits. Estimated Annual Burden Hours: 250. OMB Number: 1545–1898. Type of Review: Extension without change of a currently approved collection. Title: Revenue Procedure 2004–47, Simplified Alternate Procedure for Making Late Reverse QTIP Election. Abstract: This revenue procedure provides a simplified alternate procedure (in lieu of requesting a letter ruling) for certain executors of estates and trustees of trusts to request relief to make a late reverse qualified terminable interest property (QTIP) election under section 2652 of the Code. Affected Public: Individuals or Households. Estimated Annual Burden Hours: 54. Dawn D. Wolfgang, Treasury PRA Clearance Officer. [FR Doc. 2014–09686 Filed 4–28–14; 8:45 am] BILLING CODE 4810–35–P DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request April 24, 2014. The Department of the Treasury will submit the following information E:\FR\FM\29APN1.SGM 29APN1

Agencies

[Federal Register Volume 79, Number 82 (Tuesday, April 29, 2014)]
[Notices]
[Page 24063]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09686]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

April 24, 2014.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before May 29, 2014 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington, 
DC 20220, or email at PRA@treasury.gov.

FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be 
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the 
entire information collection request may be found at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-1361.
    Type of Review: Revision of a currently approved collection.
    Title: 26 CFR Part 52--Environmental Taxes
    Abstract: Section 4681 imposes a tax on ozone-depleting chemicals 
sold or used by a manufacturer or importer thereof. Section 4681 also 
imposes a tax on ozone-depleting chemicals sold or used by a 
manufacturer or importer thereof and imported taxable products sold or 
used by an importer thereof. A floor stocks tax is also imposed. 
Section 4682 provides exemptions and reduced rates of tax for certain 
uses of ozone-depleting chemicals. These regulations provide reporting 
and recordkeeping rules.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Burden Hours: 75,250.

    OMB Number: 1545-1774.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9187--Extensions of Time to Elect Method for Determining 
Allowable Loss.
    Abstract: The information is necessary to allow the taxpayer to 
make certain elections to determine the amount of allowable loss under 
Sec. 1.337(d)-2, Sec. 1.1502-20 as currently in effect or under Sec. 
1.1502-20 as modified; to allow the taxpayer to waive loss carryovers 
up to the amount of the Sec. 1.150-20(g) election and to ensure that 
loss is not disallowed under Sec. 1.337(d)-2 and basis is not reduced 
under Sec. 1.337(d)-2 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.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 36,720.

    OMB Number: 1545-1821.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9327--Disclosure of Returns and Return Information in 
Connection with Written Contracts or Agreements for the Acquisition of 
Property and Services for Tax Administration (REG-148867-03).
    Abstract: Section 301.6103 (n)-1(d) Notification requirements: Any 
person, or agent or subcontractor of the person, who receives returns 
or return information under this section shall provide written notice 
to his, her, or its officers and employees receiving the returns or 
return information that returns or return information disclosed to the 
officer or employee may be used only for a purpose and to the extent 
authorized by this section; and Further inspection or disclosure of any 
returns or return information for a purpose or to an extent not 
authorized by this section constitutes a misdemeanor, punishable upon 
conviction by a fine or imprisonment. Section 301.6103(n)-1(e)(3) 
Safeguard of the regulations require that before the execution of a 
contract or agreement for the acquisition of property or services under 
which returns or return information will be disclosed, the contract or 
agreement must be made available to the IRS.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 250.

    OMB Number: 1545-1898.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 2004-47, Simplified Alternate Procedure 
for Making Late Reverse QTIP Election.
    Abstract: This revenue procedure provides a simplified alternate 
procedure (in lieu of requesting a letter ruling) for certain executors 
of estates and trustees of trusts to request relief to make a late 
reverse qualified terminable interest property (QTIP) election under 
section 2652 of the Code.
    Affected Public: Individuals or Households.
    Estimated Annual Burden Hours: 54.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-09686 Filed 4-28-14; 8:45 am]
BILLING CODE 4810-35-P
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