Proposed Collection; Comment Request for Regulation Project, 37391-37392 [2014-15451]
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Federal Register / Vol. 79, No. 126 / Tuesday, July 1, 2014 / Notices
and the complete environmental record
in making its final decision in this
proceeding.
The EA is available for public
review and comment. Comments must
be postmarked by July 31, 2014.
ADDRESSES: Comments (an original and
one copy) should be sent in writing to:
Surface Transportation Board, Case
Control Unit, 395 E Street SW., Suite
1015, Washington, DC 20423. The lower
left hand corner of the envelope should
be marked: Attention: Ms. Diana Wood,
Environmental Comments. Comments
on the EA may also be filed
electronically on the Board’s Web site,
www.stb.dot.gov, by clicking on the ‘‘EFILING’’ link.
FOR FURTHER INFORMATION CONTACT:
Diana Wood by mail at the address
above, by telephone at 202–245–0302
[FRS for the hearing impaired (1–800–
877–8339)], or by email at woodd@
stb.dot.gov.
DATES:
By the Board, Victoria Rutson, Director,
Office of Environmental Analysis.
Jeffrey Herzig,
Clearance Clerk.
[FR Doc. 2014–15107 Filed 6–30–14; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Fiscal Service
Prompt Payment Interest Rate;
Contract Disputes Act
Richard L. Gregg,
Fiscal Assistant Secretary.
Bureau of the Fiscal Service,
Treasury.
ACTION: Notice.
AGENCY:
emcdonald on DSK67QTVN1PROD with NOTICES
[FR Doc. 2014–15409 Filed 6–30–14; 8:45 am]
BILLING CODE 4810–35–P
For the period beginning July
1, 2014, and ending on December 31,
2014, the prompt payment interest rate
is 2 per centum per annum.
ADDRESSES: Comments or inquiries may
be mailed to: E-Commerce Division,
Bureau of the Fiscal Service, 401 14th
Street SW., Room 306F, Washington, DC
20227. Comments or inquiries may also
be emailed to PromptPayment@
fiscal.treasury.gov. A copy of this notice
is available at https://www.fms.treas.gov/
prompt/.
DATES: Effective July 1, 2014, to
December 31, 2014.
FOR FURTHER INFORMATION CONTACT:
Thomas M. Burnum, E-Commerce
Division, (202) 874–6430; or Frank
Supik, Attorney-Advisor, Office of the
Chief Counsel, (202) 874–6638.
SUPPLEMENTARY INFORMATION: An agency
that has acquired property or service
from a business concern and has failed
to pay for the complete delivery of
SUMMARY:
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property or service by the required
payment date shall pay the business
concern an interest penalty. 31 U.S.C.
3902(a). The Contract Disputes Act of
1978, Sec. 12, Public Law 95–563, 92
Stat. 2389, and the Prompt Payment Act,
31 U.S.C. 3902(a), provide for the
calculation of interest due on claims at
the rate established by the Secretary of
the Treasury.
The Secretary of the Treasury has the
authority to specify the rate by which
the interest shall be computed for
interest payments under section 12 of
the Contract Disputes Act of 1978 and
under the Prompt Payment Act. Under
the Prompt Payment Act, if an interest
penalty is owed to a business concern,
the penalty shall be paid regardless of
whether the business concern requested
payment of such penalty. 31 U.S.C.
3902(c)(1). Agencies must pay the
interest penalty calculated with the
interest rate, which is in effect at the
time the agency accrues the obligation
to pay a late payment interest penalty.
31 U.S.C. 3902(a). ‘‘The interest penalty
shall be paid for the period beginning
on the day after the required payment
date and ending on the date on which
payment is made.’’ 31 U.S.C. 3902(b).
Therefore, notice is given that the
Secretary of the Treasury has
determined that the rate of interest
applicable for the period beginning July
1, 2014, and ending on December 31,
2014, is 2 per centum per annum.
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 safe
harbor for valuation under section 475.
SUMMARY:
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37391
Written comments should be
received on or before September 2, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, 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 Kerry Dennis, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Safe Harbor for Valuation under
Section 475.
OMB Number: 1545–1945.
Regulation Project Number: TD 9328.
Abstract: This document sets forth an
elective safe harbor that permits dealers
in securities and dealers in commodities
to elect to use the values of positions
reported on certain financial statements
as the fair market values of those
positions for purposes of section 475 of
the Internal Revenue Code (Code). This
safe harbor is intended to reduce the
compliance burden on taxpayers and to
improve the administrability of the
valuation requirement of section 475 for
the IRS.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
12,308.
Estimated Average Time per
Respondent: 4 hours.
Estimated Total Annual Burden
Hours: 49,232.
The following paragraph applies to all
the collections of information covered
by this notice.
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
DATES:
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37392
Federal Register / Vol. 79, No. 126 / Tuesday, July 1, 2014 / Notices
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: May 28, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–15451 Filed 6–30–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 990–EZ
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
990–EZ, Short Form Return of
Organization Exempt from Income Tax.
DATES: Written comments should be
received on or before September 2, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms and instructions
should be directed to Gerald J. Shields
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:
emcdonald on DSK67QTVN1PROD with NOTICES
SUMMARY:
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Title: Short Form Return of
Organization Exempt From Income Tax.
OMB Number: 1545–1150.
Form Number: 990–EZ.
Abstract: An annual return is required
by Internal Revenue Code section 6033
for organizations exempt from income
tax under Code section 501(a). Form
990–EZ is used by tax exempt
organizations and nonexempt charitable
trusts whose gross receipts are less than
$200,000 and whose total assets at the
end of the year are less than $500,000
to provide the IRS with the information
required by Code section 6033. IRS uses
the information from Form 990–EZ to
ensure that tax exempt organizations are
operating within the limitations of their
tax exemption.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
412,315.
Estimated Time Per Respondent: 105
hrs., 48 min.
Estimated Total Annual Burden
Hours: 43,656,636.
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
PO 00000
Frm 00122
Fmt 4703
Sfmt 4703
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: May 28, 2014.
R. Joseph Durbala,
IRS Clearance Officer.
[FR Doc. 2014–15444 Filed 6–30–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8027 and 8027–T
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 the
employer’s annual information return of
tip income and allocated tips and
transmittal of employer’s annual
information return of tip income and
allocated tips.
DATES: Written comments should be
received on or before September 2, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms 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: Employer’s Annual Information
Return of Tip Income and Allocated
Tips (Form 8027), and Transmittal of
Employer’s Annual Information Return
of Tip Income and Allocated Tips (Form
8027–T).
OMB Number: 1545–0714.
Form Number: Forms 8027 and 8027–
T.
Abstract: To help IRS in its
examinations of returns filed by tipped
employees, large food or beverage
establishments are required to report
SUMMARY:
E:\FR\FM\01JYN1.SGM
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]]>Agencies
[Federal Register Volume 79, Number 126 (Tuesday, July 1, 2014)]
[Notices]
[Pages 37391-37392]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-15451]
-----------------------------------------------------------------------
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
safe harbor for valuation under section 475.
DATES: Written comments should be received on or before September 2,
2014 to be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, 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 Kerry Dennis, at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Safe Harbor for Valuation under Section 475.
OMB Number: 1545-1945.
Regulation Project Number: TD 9328.
Abstract: This document sets forth an elective safe harbor that
permits dealers in securities and dealers in commodities to elect to
use the values of positions reported on certain financial statements as
the fair market values of those positions for purposes of section 475
of the Internal Revenue Code (Code). This safe harbor is intended to
reduce the compliance burden on taxpayers and to improve the
administrability of the valuation requirement of section 475 for the
IRS.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 12,308.
Estimated Average Time per Respondent: 4 hours.
Estimated Total Annual Burden Hours: 49,232.
The following paragraph applies to all the collections of
information covered by this notice.
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
[[Page 37392]]
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: May 28, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-15451 Filed 6-30-14; 8:45 am]
BILLING CODE 4830-01-P
