Proposed Collection; Comment Request for Regulation Project, 52808-52809 [2014-21050]
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52808
Federal Register / Vol. 79, No. 171 / Thursday, September 4, 2014 / Notices
mstockstill on DSK4VPTVN1PROD with NOTICES
1041–N is also used for the special
information reporting requirements that
apply to ANSTs.
Current Actions: Editorial changes
were made to the form which increased
the burden by 5 hours.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20.
Estimated Time per Respondent: 34
hrs.
Estimated Total Annual Burden
Hours: 685.
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 20, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–21064 Filed 9–3–14; 8:45 am]
BILLING CODE 4830–01–P
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18:14 Sep 03, 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)). The IRS is soliciting
comments concerning information
collection requirements related to
Certain Asset Transfers to a Tax Exempt
Entity.
DATES: Written comments should be
received on or before November 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 copies of this regulation
should be directed to Martha R. Brinson,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Asset Transfers to a TaxExempt Entity.
OMB Number: 1545–1633.
Regulation Project Number: T.D. 8802.
Abstract: The written representation
requested from a tax-exempt entity in
regulations section 1.337(d)–4(b)(1)(A)
concerns its plans to use assets received
from a taxable corporation in a taxable
unrelated trade or business. The taxable
corporation is not taxable on gain if the
assets are used in a taxable unrelated
trade or business.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions, business or other for-profit
organizations.
Estimated Number of Respondents:
25.
Estimated Time Per Respondent: 5
hrs.
Estimated Total Annual Burden
Hours: 125.
SUMMARY:
PO 00000
Frm 00184
Fmt 4703
Sfmt 4703
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 20, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–21074 Filed 9–3–14; 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
SUMMARY:
E:\FR\FM\04SEN1.SGM
04SEN1
mstockstill on DSK4VPTVN1PROD with NOTICES
Federal Register / Vol. 79, No. 171 / Thursday, September 4, 2014 / Notices
soliciting comments concerning,
accounting for long-term contracts.
DATES: Written comments should be
received on or before November 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 Martha R. Brinson, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Accounting for Long-Term
Contracts.
OMB Number: 1545–1650.
Regulation Project Number: TD 8929.
Abstract: The regulation requires the
Commissioner to be notified of a
taxpayer’s decision to sever or aggregate
one or more long-term contracts under
the regulations. The statement is needed
so the Commissioner can determine
whether the taxpayer properly severed
or aggregated its contract(s). The
regulations affect any taxpayer that
manufactures or constructs property
under long-term contracts.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50,000.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 12,500.
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
VerDate Mar<15>2010
18:14 Sep 03, 2014
Jkt 232001
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 18, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014–21050 Filed 9–3–14; 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)). The IRS is soliciting
comments concerning information
collection related to Limitations on
Corporate Net Operating Loss.
DATES: Written comments should be
received on or before November 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 Martha R. Brinson, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitations on Corporate Net
Operating Loss.
OMB Number: 1545–1381.
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 4703
52809
Regulation Project Number: T.D. 8546.
Abstract: This document contains
final income tax regulations providing
rules for allocating net operating loss or
taxable income, and net capital loss or
gain, within the taxable year in which
a loss corporation has an ownership
change under section 382 of the Internal
Revenue Code of 1986. These
regulations permit the loss corporation
to elect to allocate these amounts
between the period ending on the
change date and the period beginning
on the day after the change date as if its
books were closed on the change date.
Current Actions: There is no change to
this regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
2,000.
Estimated Time per Respondent: 0.1
hours.
Estimated Total Annual Burden
Hours: 200.
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.
E:\FR\FM\04SEN1.SGM
04SEN1
]]>Agencies
[Federal Register Volume 79, Number 171 (Thursday, September 4, 2014)]
[Notices]
[Pages 52808-52809]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-21050]
-----------------------------------------------------------------------
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
[[Page 52809]]
soliciting comments concerning, accounting for long-term contracts.
DATES: Written comments should be received on or before November 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 Martha R. Brinson,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Accounting for Long-Term Contracts.
OMB Number: 1545-1650.
Regulation Project Number: TD 8929.
Abstract: The regulation requires the Commissioner to be notified
of a taxpayer's decision to sever or aggregate one or more long-term
contracts under the regulations. The statement is needed so the
Commissioner can determine whether the taxpayer properly severed or
aggregated its contract(s). The regulations affect any taxpayer that
manufactures or constructs property under long-term contracts.
Current Actions: There are no changes to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50,000.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 12,500.
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 18, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-21050 Filed 9-3-14; 8:45 am]
BILLING CODE 4830-01-P
