Proposed Collection; Comment Request For Regulation Project, 45239 [2014-18323]
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tkelley on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 79, No. 149 / Monday, August 4, 2014 / Notices
Abstract: These temporary regulations
specify how U.S. persons who are
shareholders of passive foreign
investment companies (PFICs) make
elections with respect to their PFIC
stock.
Current Actions: There are no changes
being made to the regulation at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
275,000.
Estimated Time per Respondent: 25
minutes.
Estimated Total Annual Burden
Hours: 112,500.
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
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: June 15, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–18327 Filed 8–1–14; 8:45 am]
BILLING CODE 4830–01–P
VerDate Mar<15>2010
17:28 Aug 01, 2014
Jkt 232001
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
carryover of passive activity losses and
credits and at-risk losses to bankruptcy
estates of individuals.
DATES: Written comments should be
received on or before October 3, 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 this regulation should be
directed to LaNita Van Dyke, Internal
Revenue Service, Room 6517, 1111
Constitution Ave. NW., Washington, DC
20224, or through the internet at
LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Carryover of Passive Activity
Losses and Credits and At Risk Losses
to Bankruptcy Estates for Individuals.
OMB Number: 1545–1375.
Regulation Project Number: T.D. 8537.
Abstract: These regulations relate to
the application of carryover of passive
activity losses and credits and at risk
losses to the bankruptcy estates of
individuals. The final regulations affect
individual taxpayers who file
bankruptcy petitions under chapter 7 or
chapter 11 of title 11 of the United
States Code and have passive activity
losses and credits under section 469 or
losses under section 465.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 12
Minutes.
SUMMARY:
PO 00000
Frm 00065
Fmt 4703
Sfmt 4703
45239
Estimated Total Annual Burden
Hours: 100.
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: July 15, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–18323 Filed 8–1–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
National Research Advisory Council
Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C., App.
2, that the National Research Advisory
Council will hold a meeting on
Wednesday, September 10, 2014, in
conference room 23, at 131 M St NE.,
Washington, DC. The meeting will
convene at 9:00 a.m. and end at 4:00
p.m., and is open to the public. Anyone
attending must show a valid photo ID to
building security and be escorted to the
meeting. Please allow 15 minutes before
the meeting begins for this process.
E:\FR\FM\04AUN1.SGM
04AUN1
]]>Agencies
[Federal Register Volume 79, Number 149 (Monday, August 4, 2014)]
[Notices]
[Page 45239]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-18323]
-----------------------------------------------------------------------
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
carryover of passive activity losses and credits and at-risk losses to
bankruptcy estates of individuals.
DATES: Written comments should be received on or before October 3, 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 this regulation should be directed to LaNita Van Dyke,
Internal Revenue Service, Room 6517, 1111 Constitution Ave. NW.,
Washington, DC 20224, or through the internet at LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Carryover of Passive Activity Losses and Credits and At Risk
Losses to Bankruptcy Estates for Individuals.
OMB Number: 1545-1375.
Regulation Project Number: T.D. 8537.
Abstract: These regulations relate to the application of carryover
of passive activity losses and credits and at risk losses to the
bankruptcy estates of individuals. The final regulations affect
individual taxpayers who file bankruptcy petitions under chapter 7 or
chapter 11 of title 11 of the United States Code and have passive
activity losses and credits under section 469 or losses under section
465.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 12 Minutes.
Estimated Total Annual Burden Hours: 100.
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: July 15, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-18323 Filed 8-1-14; 8:45 am]
BILLING CODE 4830-01-P
