Proposed Collection; Comment Request for Form 8717-A, 73701 [2014-29088]
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Federal Register / Vol. 79, No. 238 / Thursday, December 11, 2014 / Notices
Written comments should be
received on or before February 9, 2015
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 regulation should be
addressed to Allan Hopkins, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet, at
Allan.M.Hopkins@irs.gov.
DATES:
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SUPPLEMENTARY INFORMATION:
Title: Qualified Lessee Construction
Allowances for Short-Term Leases.
OMB Number: 1545–1661.
Regulation Project Number: REG–
106010–98, (TD 8901).
Abstract: The regulations provide
guidance with respect to § 110, which
provides a safe harbor whereby it will
be assumed that a construction
allowance provided by a lessor to a
lessee is used to construct or improve
lessor property when long-term property
is constructed or improved and used
pursuant to a short-term lease. The
regulations ensure that both the lessee
and the lessor consistently treat the
property subject to construction
allowance as nonresidential real
property owned by the lessor.
Current Actions: There is no change to
these existing regulations.
Type of review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
10,000.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Reporting
Burden Hours: 10,000.
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:
VerDate Sep<11>2014
19:07 Dec 10, 2014
Jkt 235001
(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: December 1, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–29089 Filed 12–10–14; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8717–A
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 Form
8717–A, User Fee for Employee Plan
Opinion or Advisory Letter Request.
DATES: Written comments should be
received on or before February 9, 2015
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 form and instructions
should be directed to Allan Hopkins,
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224 or through the
Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
PO 00000
Frm 00160
Fmt 4703
Sfmt 9990
73701
Title: Form 8717–A, User Fee for
Employee Plan Opinion or Advisory
Letter.
OMB Number: 1545–XXXX.
Form Number: 8717–A.
Abstract: The Omnibus Reconciliation
Act of 1990 requires payment of a ‘‘user
fee’’ with each application for a
determination letter. Form 8717–A was
created to provide filers the means to
make payment and indicate the type of
request.
Current Actions: Request for new
OMB approval.
Type of Review: Approval for new
information collection.
Affected Public: Business or other forprofit organization, and not-for-profit
institutions.
Estimated Number of Responses:
1,000.
Estimated Time per Response: 3
Hours, 34 minutes.
Estimated Total Annual Burden
Hours: 3,570.
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: December 4, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014–29088 Filed 12–10–14; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\11DEN1.SGM
11DEN1
Agencies
[Federal Register Volume 79, Number 238 (Thursday, December 11, 2014)]
[Notices]
[Page 73701]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-29088]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8717-A
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
Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter
Request.
DATES: Written comments should be received on or before February 9,
2015 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 form and instructions should be directed to Allan
Hopkins, Internal Revenue Service, Room 6129, 1111 Constitution Avenue
NW., Washington, DC 20224 or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8717-A, User Fee for Employee Plan Opinion or Advisory
Letter.
OMB Number: 1545-XXXX.
Form Number: 8717-A.
Abstract: The Omnibus Reconciliation Act of 1990 requires payment
of a ``user fee'' with each application for a determination letter.
Form 8717-A was created to provide filers the means to make payment and
indicate the type of request.
Current Actions: Request for new OMB approval.
Type of Review: Approval for new information collection.
Affected Public: Business or other for-profit organization, and
not-for-profit institutions.
Estimated Number of Responses: 1,000.
Estimated Time per Response: 3 Hours, 34 minutes.
Estimated Total Annual Burden Hours: 3,570.
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: December 4, 2014.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2014-29088 Filed 12-10-14; 8:45 am]
BILLING CODE 4830-01-P