Proposed Collection; Comment Request for Revenue Procedure 2002-23, 45237-45238 [2014-18399]
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tkelley on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 79, No. 149 / Monday, August 4, 2014 / Notices
of 2012 with respect to certain
transactions involving NIOC; section
5(A)(7) of the Iran Sanctions Act of 1996
with respect to certain transactions
involving NIOC and NITC; and the
following sub-sections of the Iran
Freedom and Counter-Proliferation Act
of 2012:
1. 1244(c)(1)—to the extent required
for transactions by non-U.S. persons
(and, in the case of the civil aviation
activities described in section IV, U.S.
persons): (i) For Iran’s export of crude
oil to China, India, Japan, the Republic
of Korea, Taiwan, and Turkey,
excluding any transactions involving
persons on the SDN List other than
NIOC and NITC; (ii) for the export from
Iran of petrochemical products,
excluding any transactions involving
persons on the SDN List other than the
petrochemical companies listed in the
Annex to this guidance; (iii) for the sale
of precious metals to or from Iran,
excluding any transactions involving
persons on the SDN List other than any
political subdivision, agency, or
instrumentality of the Government of
Iran listed solely pursuant to E.O.
13599; and (iv) for the supply and
installation of spare parts necessary for
the safety of Iranian civil aviation flights
and for safety-related inspections and
repairs in Iran, excluding any
transactions involving persons on the
SDN List other than Iran Air.
2. 1244(d)—to the extent required for
transactions by non-U.S. persons related
to Iran’s export of crude oil to China,
India, Japan, the Republic of Korea,
Taiwan, and Turkey, excluding any
transactions involving persons on the
SDN List other than NIOC and NITC.
3. 1245(a)(1)(A) and 1245(c)—to the
extent required for transactions by nonU.S. persons for the sale, supply, or
transfer of precious metals to or from
Iran, provided that such transactions do
not involve persons on the SDN List
other than any political subdivision,
agency, or instrumentality of the
Government of Iran listed solely
pursuant to E.O. 13599 or any Iranian
depository institutions listed solely
pursuant to E.O. 13599, and further
provided that such transactions do not
involve funds credited to an account
located outside Iran pursuant to section
1245(d)(4)(D)(ii)(II) of NDAA.
4. 1246(a)—to the extent required for
transactions by non-U.S. persons (and,
in the case of the civil aviation activities
described in section IV, U.S. persons)
for: (i) Iran’s exports of crude oil to
China, India, Japan, the Republic of
Korea, Taiwan, and Turkey, excluding
any transactions involving persons on
the SDN List other than NIOC and NITC;
(ii) the export from Iran of
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17:28 Aug 01, 2014
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petrochemical products, excluding any
transactions involving persons on the
SDN List other than the petrochemical
companies listed in the Annex to this
guidance; (iii) the sale of precious
metals to or from Iran, excluding any
transactions involving persons on the
SDN List other than any political
subdivision, agency, or instrumentality
of the Government of Iran listed solely
pursuant to E.O. 13599; (iv) the sale,
supply, or transfer to Iran of goods and
services used in connection with the
automotive sector of Iran, excluding any
transactions involving persons on the
SDN List; and (v) the supply and
installation of spare parts necessary for
the safety of Iranian civil aviation flights
and for safety-related inspections and
repairs in Iran, excluding any
transactions involving persons on the
SDN List other than Iran Air.
5. 1247(a)—to the extent required for
transactions by foreign financial
institutions on behalf of: (i) NIOC and
NITC related to Iran’s exports of crude
oil to China, India, Japan, the Republic
of Korea, Taiwan, and Turkey; (ii) the
entities listed in the Annex to this
guidance for the export of petrochemical
products from Iran; (iii) any political
subdivision, agency, or instrumentality
of the Government of Iran on the SDN
List solely pursuant to E.O. 13599 for
the sale of precious metals to or from
Iran; and (iv) Iran Air for the supply and
installation of spare parts necessary for
the safety of Iranian civil aviation flights
and for safety-related inspections and
repairs in Iran.
Annex
1. Bandar Imam Petrochemical
Company;
2. Bou Ali Sina Petrochemical
Company;
3. Ghaed Bassir Petrochemical
Products Company;
4. Iran Petrochemical Commercial
Company;
5. Jam Petrochemical Company;
6. Marjan Petrochemical Company;
7. Mobin Petrochemical Company;
8. National Petrochemical Company;
9. Nouri Petrochemical Company;
10. Pars Petrochemical Company;
11. Sadaf Petrochemical Assaluyeh
Company;
12. Shahid Tondgooyan;
Petrochemical Company;
13. Shazand Petrochemical Company;
and
14. Tabriz Petrochemical Company.
Issued: July 21, 2014.
Dated: July 29, 2014.
Adam J. Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2014–18315 Filed 8–1–14; 8:45 am]
BILLING CODE 4810–AL–P
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45237
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2002–
23
Internal Revenue Service (IRS),
Treasury.
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
Revenue Procedure 2002–23, Taxation
of Canadian Retirement Plans Under
U.S.-Canada Income Tax Treaty.
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 the revenue procedure should
be directed to LaNita Van Dyke, Internal
Revenue Service, Room 6517, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Taxation of Canadian
Retirement Plans Under U.S.-Canada
Income Tax Treaty.
OMB Number: 1545–1773.
Revenue Procedure Number: Revenue
Procedure 2002–23.
Abstract: Revenue Procedure 2002–23
provides guidance for the application by
U.S. citizens and residents of the U.S.Canada Income Tax Treaty, as amended
by the 1995 protocol, in order to defer
U.S. Income taxes on income accrued in
certain Canadian retirement plans.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
20,000.
Estimated Average Time per
Respondent: 30 minutes.
Estimated Total Annual Reporting
Hours: 10,000.
AGENCY:
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45238
Federal Register / Vol. 79, No. 149 / Monday, August 4, 2014 / Notices
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 19, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–18399 Filed 8–1–14; 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.
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
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
17:28 Aug 01, 2014
Jkt 232001
soliciting comments concerning
Electronic Filing of Form W–4.
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 the regulations should be
directed to, LaNita Van Dyke, or at
Internal Revenue Service, Room 6517,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet, at LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Electronic Filing of Form W–4.
OMB Number: 1545–1435.
Regulation Project Number: T.D. 8706.
Abstract: Information is required by
the Internal Revenue Service to verify
compliance with regulation section
31.3402(f)(2)–1(g)(1), which requires
submission to the Service of certain
withholding exemption certificates. The
affected respondents are employers that
choose to make electronic filing of
Forms W–4 available to their
employees.
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, not for-profit
institutions, and Federal, state, local or
tribal governments.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 20
hours.
Estimated Total Annual Burden
Hours: 40,000.
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;
PO 00000
Frm 00064
Fmt 4703
Sfmt 4703
(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. 2014–18324 Filed 8–1–14; 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.
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
information collection requirements
related to Passive Foreign Investment
Companies.
SUMMARY:
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 the form and instructions
should be directed to LaNita Van
Dyke,at Internal Revenue Service, Room
6517, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Passive Foreign Investment
Companies.
OMB Number: 1545–1028.
Regulation Project Number: (TD
8178).
DATES:
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]]>Agencies
[Federal Register Volume 79, Number 149 (Monday, August 4, 2014)]
[Notices]
[Pages 45237-45238]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-18399]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2002-
23
AGENCY: Internal Revenue Service (IRS), Treasury.
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
Revenue Procedure 2002-23, Taxation of Canadian Retirement Plans Under
U.S.-Canada Income Tax Treaty.
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 the revenue procedure should be directed to LaNita Van Dyke,
Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Taxation of Canadian Retirement Plans Under U.S.-Canada
Income Tax Treaty.
OMB Number: 1545-1773.
Revenue Procedure Number: Revenue Procedure 2002-23.
Abstract: Revenue Procedure 2002-23 provides guidance for the
application by U.S. citizens and residents of the U.S.-Canada Income
Tax Treaty, as amended by the 1995 protocol, in order to defer U.S.
Income taxes on income accrued in certain Canadian retirement plans.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 20,000.
Estimated Average Time per Respondent: 30 minutes.
Estimated Total Annual Reporting Hours: 10,000.
[[Page 45238]]
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 19, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-18399 Filed 8-1-14; 8:45 am]
BILLING CODE 4830-01-P
