Proposed Collection; Comment Request for Regulation Project, 50737 [2014-20163]
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Federal Register / Vol. 79, No. 164 / Monday, August 25, 2014 / Notices
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
Manufacturers Excise Taxes on Sporting
Goods and Firearms and Other
Administrative Provisions of Special
Application To Manufacturers and
Retailers Excise Taxes.
DATES: Written comments should be
received on or before October 24, 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 regulation 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: Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other
Administrative Provisions of Special
Application To Manufacturers and
Retailers Excise Taxes.
OMB Number: 1545–0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the
Internal Revenue Code impose excise
taxes on the sale or use of certain
articles. Code section 6416 allows a
credit or refund of the tax to
manufacturers in certain cases. Code
sections 6420, 6421, and 6427 allow
credits or refunds of the tax to certain
users of the articles. This regulation
contains reporting and recordkeeping
requirements that enable the IRS and
taxpayers to verify that the proper
amount of tax is reported or excluded.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
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SUMMARY:
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17:31 Aug 22, 2014
Jkt 232001
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, farms, and state,
local, or tribal governments.
Estimated Number of Respondents:
1,500,000.
Estimated Time per Respondent: 19
minutes.
Estimated Total Annual Burden
Hours: 475,000.
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
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) 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: August 14, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–20163 Filed 8–22–14; 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:
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
50737
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 collection
requirements related to disclosure of
relative values of optional forms of
benefit.
SUMMARY:
Written comments should be
received on or before October 24, 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 at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Relative Values of
Optional Forms of Benefit.
OMB Number: 1545–0928.
Regulation Project Number: T.D. 9099.
Abstract: This document contains
final regulations that consolidate the
content requirements applicable to
explanations of qualified joint and
survivor annuities and qualified
preretirement survivor annuities
payable under certain retirement plans,
and specify requirements for disclosing
the relative value of optional forms of
benefit that are payable from certain
retirement plans in lieu of a qualified
joint and survivor annuity. These
regulations affect plan sponsors and
administrators, and participants in and
beneficiaries of, certain retirement
plans.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Responses:
3,000,000.
Estimated Total Annual Reporting
Burden: 385,000.
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
DATES:
E:\FR\FM\25AUN1.SGM
25AUN1
]]>Agencies
[Federal Register Volume 79, Number 164 (Monday, August 25, 2014)]
[Notices]
[Page 50737]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-20163]
[[Page 50737]]
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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
Manufacturers Excise Taxes on Sporting Goods and Firearms and Other
Administrative Provisions of Special Application To Manufacturers and
Retailers Excise Taxes.
DATES: Written comments should be received on or before October 24,
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 regulation 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: Manufacturers Excise Taxes on Sporting Goods and Firearms
and Other Administrative Provisions of Special Application To
Manufacturers and Retailers Excise Taxes.
OMB Number: 1545-0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the Internal Revenue Code impose
excise taxes on the sale or use of certain articles. Code section 6416
allows a credit or refund of the tax to manufacturers in certain cases.
Code sections 6420, 6421, and 6427 allow credits or refunds of the tax
to certain users of the articles. This regulation contains reporting
and recordkeeping requirements that enable the IRS and taxpayers to
verify that the proper amount of tax is reported or excluded.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, not-for-profit institutions, farms, and state, local, or
tribal governments.
Estimated Number of Respondents: 1,500,000.
Estimated Time per Respondent: 19 minutes.
Estimated Total Annual Burden Hours: 475,000.
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
performance of the functions of the agency, including whether the
information shall have practical utility; (b) 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: August 14, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-20163 Filed 8-22-14; 8:45 am]
BILLING CODE 4830-01-P
