Proposed Collection; Comment Request for Regulation Project, 52116-52117 [2014-20829]
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52116
Federal Register / Vol. 79, No. 169 / Tuesday, September 2, 2014 / Notices
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: August 20, 2014.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2014–20831 Filed 8–29–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection
Activity; Proposed Collection
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
limitations on corporate net operating
loss carryforwards.
DATES: Written comments should be
received on or before November 3, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, 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 R. Joseph Durbala, (202)
317–5746, Internal Revenue Service,
Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224, or through
the Internet at RJoseph.Durbala@irs.gov.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
VerDate Mar<15>2010
18:24 Aug 29, 2014
Jkt 232001
SUPPLEMENTARY INFORMATION:
Title: Limitations on Corporate Net
Operating Loss Carryforwards.
OMB Number: 1545–1275.
Regulation Project Number: TD 8529.
Abstract: Sections 1.382–9(d)(2)(iii)
and (d)(4)(iv) of the regulation allow a
loss corporation to rely on a statement
by beneficial owners of indebtedness in
determining whether the loss
corporation qualifies for the benefits of
Internal Revenue Code section 382(1)(5).
Regulation section 1.382–9(d)(6)(ii)
requires a loss corporation to file an
election if it wants to apply the
regulation retroactively, or revoke a
prior Code section 382(1)(6) election.
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.
Estimated Number of Respondents:
650.
Estimated Time per Respondent: The
estimated annual time per respondent
with respect to the §§ 1.382–9(d)(2)(iii)
and (d)(4)(iv) statements is 15 minutes.
The estimated annual time per
respondent with respect to the § 1.382–
9(d)(6)(ii) election is 1 hour.
Estimated Total Annual Burden
Hours: 200 hours.
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
PO 00000
Frm 00174
Fmt 4703
Sfmt 4703
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: August 26, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–20826 Filed 8–29–14; 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 certain
elections under the Omnibus Budget
Reconciliation Act of 1993.
DATES: Written comments should be
received on or before November 3, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to Christie Preston, 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 R. Joseph Durbala at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 317–5746, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Elections Under the
Omnibus Budget Reconciliation Act of
1993.
OMB Number: 1545–1421.
Regulation Project Number: TD 8688.
Abstract: These regulations
established various elections enacted by
the Omnibus Budget Reconciliation Act
of 1993 (OBRA) and provided
immediate interim guidance of the time
and manner of making the elections.
These regulations enable taxpayers to
take advantage of various benefits
provided by OBRA and the Internal
Revenue Code.
SUMMARY:
E:\FR\FM\02SEN1.SGM
02SEN1
Federal Register / Vol. 79, No. 169 / Tuesday, September 2, 2014 / Notices
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households and business or other forprofit organizations, and farms.
Estimated Number of Respondents:
410,000.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 202,500.
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: August 26, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–20829 Filed 8–29–14; 8:45 am]
mstockstill on DSK4VPTVN1PROD with NOTICES
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information Collection;
Comment Request
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Mar<15>2010
16:57 Aug 29, 2014
Jkt 232001
Notice and request for
comments.
ACTION:
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
1094–C, Transmittal of EmployerProvided Health Insurance Offer and
Coverage Information Returns, and
1095–C, Employer-Provided Health
Insurance Offer and Coverage.
DATES: Written comments should be
received on or before November 3, 2014
to be assured of consideration.
ADDRESSES: Direct all written comments
to Stacey Becker, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Christie Preston, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Christie.A.Preston@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 1094–C, Transmittal of
Employer-Provided Health Insurance
Offer and Coverage Information Returns,
and 1095–C, Employer-Provided Health
Insurance Offer and Coverage.
OMB Number: 1545–2251.
Form Numbers: 1094–C and 1095–C.
Abstract: The IRS developed Forms
1094–C and 1095–C under the authority
of IRC section 6056, added by P.L. 111–
148, Patient Protection and Affordable
Care Act (ACA), section 1514(a), as
amended by section 10108(j). Section
6056 requires large employers, within
the meaning of IRC section 4980H(c)(2),
to file with the IRS returns reporting
certain information about the health
care coverage the employer offered with
respect to each full-time employee, and
to furnish to each full-time employee a
related statement. Form 1094–C serves
as a transmittal for Form 1095–C,
Employer-Provided Health Insurance
Offer and Coverage.
Current Actions: Seeking OMB
approval to add Forms 1094–C and
1095–C under this current approval
number.
Type of Review: Revision to a
currently approved collection.
Affected Public: Business or other forprofit organizations, not for profit
SUMMARY:
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Fmt 4703
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52117
institutions, federal government, and
state, local, or tribal governments.
Note about Estimates: Filing Forms
1094–C and 1095–C is voluntary for tax
year 2014 and the number of voluntary
filers is highly uncertain. Accordingly,
comments are requested on the
estimated number of responses and the
estimated total annual burden hours.
Filing is mandatory for tax year 2015.
Accordingly these burden estimates will
be updated as appropriate.
1094–C:
Estimated Number of Responses:
TBD.
Estimated Time Per Response: 240
minutes.
Estimated Total Annual Burden
Hours: TBD.
1095–C:
Estimated Number of Responses:
TBD.
Estimated Time Per Response: 12
minutes.
Estimated Total Annual Burden
Hours: TBD.
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) Estimated number of responses and
estimated total annual burden hours; (b)
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; (c) the accuracy of the
agency’s estimate of the burden of the
collection of information; (d) ways to
enhance the quality, utility, and clarity
of the information to be collected; (e)
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 (f) estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
E:\FR\FM\02SEN1.SGM
02SEN1
]]>Agencies
[Federal Register Volume 79, Number 169 (Tuesday, September 2, 2014)]
[Notices]
[Pages 52116-52117]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-20829]
-----------------------------------------------------------------------
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
certain elections under the Omnibus Budget Reconciliation Act of 1993.
DATES: Written comments should be received on or before November 3,
2014 to be assured of consideration.
ADDRESSES: Direct all written comments to Christie Preston, 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 R. Joseph Durbala at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 317-5746, or through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Elections Under the Omnibus Budget Reconciliation
Act of 1993.
OMB Number: 1545-1421.
Regulation Project Number: TD 8688.
Abstract: These regulations established various elections enacted
by the Omnibus Budget Reconciliation Act of 1993 (OBRA) and provided
immediate interim guidance of the time and manner of making the
elections. These regulations enable taxpayers to take advantage of
various benefits provided by OBRA and the Internal Revenue Code.
[[Page 52117]]
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households and business or other
for-profit organizations, and farms.
Estimated Number of Respondents: 410,000.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 202,500.
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: August 26, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-20829 Filed 8-29-14; 8:45 am]
BILLING CODE 4830-01-P
