Submission for OMB Review; Comment Request, 73951-73952 [2014-29094]
Download as PDF
Federal Register / Vol. 79, No. 239 / Friday, December 12, 2014 / Notices
Estimated Total Burden Hours: 1,333.
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. 2014–29095 Filed 12–11–14; 8:45 am]
BILLING CODE 4810–25–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
December 8, 2014.
mstockstill on DSK4VPTVN1PROD with NOTICES
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before January 12, 2015 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8140, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
information collection request may be
found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545–0058.
Type of Review: Revision of a
currently approved collection.
Title: Application for Recognition of
Exemption Under Section 521 of the
Internal Revenue Code.
Form: 1028.
Abstract: Farmers’ cooperatives must
file Form 1028 to apply for exemption
from Federal income tax as being
organizations described in IRC section
521. The information on Form 1028
provides the basis for determining
whether the applicants are exempt.
Affected Public: Private Sector:
Businesses or other for-profits, farms.
Estimated Annual Burden Hours:
3,594.
OMB Number: 1545–0235.
Type of Review: Extension without
change of a currently approved
collection.
VerDate Sep<11>2014
16:57 Dec 11, 2014
Jkt 235001
Title: Monthly Tax Return for Wagers.
Form: 730.
Abstract: Form 730 is used to identify
taxable wagers and collect the tax
monthly. The information is used to
determine if persons accepting wagers
are correctly reporting the amount of
wagers and paying the required tax.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
418,362.
OMB Number: 1545–1012.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 5305A–SEP—Salary
Reduction Simplified Employee
Pension-Individual Retirement
Accounts Contribution Agreement.
Form: 5305A–SEP.
Abstract: Form 5305A–SEP is used by
an employer to make an agreement to
provide benefits to all employees under
a salary reduction Simplified Employee
Pension (SEP) described in section
408(k). This form is not to be filed with
IRS, but is to be retained in the
employer’s records as proof of
establishing such a plan, thereby
justifying a deduction for contributions
made to the SEP. The data is used to
verify the deduction.
Affected Public: Private Sector:
Business or other for-profits.
Estimated Annual Burden Hours:
972,000.
OMB Number: 1545–1028.
Type of Review: Extension without
change of a currently approved
collection.
Title: INTL–941–86 (NPRM) and
INTL–655–87 (Temporary) (TD 8178)
Passive Foreign Investment Companies.
Abstract: These regulations specify
how U.S. persons who are shareholders
of passive foreign investment companies
(PFICs) make elections with respect to
their PFIC stock.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
112,500.
OMB Number: 1545–1797.
Type of Review: Extension without
change of a currently approved
collection.
Title: REG–106876–00 (TD9082)
(Final), Revision of Income Tax
Regulations under Sections 897, 1445,
and 6109 to require use of Taxpayer
Identifying Numbers on Submission
under the Section 897 and 1445.
Abstract: The collection of
information relates to applications for
withholding certificates under sec.
1.1445–1 to be filed with the IRS with
PO 00000
Frm 00073
Fmt 4703
Sfmt 4703
73951
respect to (1) dispositions of U.S. real
property interests that have been used
by foreign persons as a principle
residence within the prior 5 years and
excluded from gross income under
section 121 and (2) dispositions of U.S.
real property interests by foreign
persons in deferred like kind exchanges
that qualify for non-recognition under
section 1031.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours: 600.
OMB Number: 1545–1926.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 2005–10, Domestic
Reinvestment Plans and Other Guidance
under Section 965.
Abstract: This notice provides
guidance concerning new section 965 of
the Internal Revenue Code (Code). It sets
forth general principles and specific
guidance on domestic reinvestment
plans and on investments in the United
States described in section 965(b)(4)(B).
The Treasury Department and the
Internal Revenue Service (IRS) intend to
issue additional notices providing
guidance concerning section 965,
including rules relating to the foreign
tax credit and expense allocation, rules
for adjusting the calculation of the base
period amounts to take into account
mergers, acquisitions and spin-offs, and
rules regarding controlled groups.
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
3,750,000.
OMB Number: 1545–2207.
Type of Review: Extension without
change of a currently approved
collection.
Title: Revenue Procedure 2011–26,
Additional First Year Depreciation
Deduction.
Abstract: This revenue procedure
provides guidance under § 2022(a) of
the Small Business Jobs Act of 2010,
Public Law 111–240, 124 Stat. 2504
(September 27, 2010) (SBJA), and
§ 401(a) and (b) of the Tax Relief,
Unemployment Insurance
Reauthorization, and Job Creation Act of
2010, Public Law 111–312, 124 Stat.
3296 (December 17, 2010) (TRUIRJCA).
Sections 2022(a) of the SBJA and 401(a)
of the TRUIRJCA amend § 168(k)(2) of
the Internal Revenue Code by extending
the placed-in-service date for property
to qualify for the 50-percent additional
first year depreciation deduction.
Section 401(b) of the TRUIRJCA amends
§ 168(k) by adding § 168(k)(5) that
temporarily allows a 100-percent
additional first year depreciation
deduction for certain new property.
E:\FR\FM\12DEN1.SGM
12DEN1
73952
Federal Register / Vol. 79, No. 239 / Friday, December 12, 2014 / Notices
Affected Public: Private Sector:
Businesses and other for-profits.
Estimated Annual Burden Hours:
125,000.
members. This notice announces the
appointment of persons to serve on the
PRB of the Department of Veterans
Affairs.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
DATES:
[FR Doc. 2014–29094 Filed 12–11–14; 8:45 am]
ADDRESSES:
2014.
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Performance Review Board Members
Corporate Senior Executive
Management Office, Department of
Veterans Affairs.
ACTION: Notice.
AGENCY:
Under the provisions of 5
U.S.C. 4314(c)(4) agencies are required
to publish a notice in the Federal
Register of the appointment of
Performance Review Board (PRB)
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
16:57 Dec 11, 2014
Effective Date: December 12,
Patricia C. Vandenberg
Ron Walters
Arthur Gonzalez
Elisa Basnight
Georgia Coffey
Jkt 235001
Signing Authority
Corporate Senior Executive
Management Office, Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420.
FOR FURTHER INFORMATION CONTACT:
Contact Tia N. Butler, Executive
Director, Corporate Senior Executive
Management Office (052), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 461–
7865. (This is not a toll free number.)
SUPPLEMENTARY INFORMATION: The
membership of the Department of
Veterans Affairs Performance Review
Board is as follows:
Gina Farrisee (Chair)
A. Jacy Thurmond, Jr.
Danny Pummill
The Secretary of Veterans Affairs, or
designee, approved this document and
authorized the undersigned to sign and
submit the document to the Office of the
Federal Register for publication
electronically as an official document of
the Department of Veterans Affairs. Jose
D. Riojas, Chief of Staff, Department of
Veterans Affairs, approved this
document on December 9, 2014, for
publication.
PO 00000
Frm 00074
Fmt 4703
Sfmt 9990
Dated: December 10, 2014.
William F. Russo,
Acting Director, Office of Regulation Policy
& Management, Office of the General Counsel,
Department of Veterans Affairs.
[FR Doc. 2014–29262 Filed 12–11–14; 8:45 am]
BILLING CODE 8320–01–P
E:\FR\FM\12DEN1.SGM
12DEN1
Agencies
[Federal Register Volume 79, Number 239 (Friday, December 12, 2014)]
[Notices]
[Pages 73951-73952]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-29094]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
December 8, 2014.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before January 12, 2015 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire information collection request may be found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0058.
Type of Review: Revision of a currently approved collection.
Title: Application for Recognition of Exemption Under Section 521
of the Internal Revenue Code.
Form: 1028.
Abstract: Farmers' cooperatives must file Form 1028 to apply for
exemption from Federal income tax as being organizations described in
IRC section 521. The information on Form 1028 provides the basis for
determining whether the applicants are exempt.
Affected Public: Private Sector: Businesses or other for-profits,
farms.
Estimated Annual Burden Hours: 3,594.
OMB Number: 1545-0235.
Type of Review: Extension without change of a currently approved
collection.
Title: Monthly Tax Return for Wagers.
Form: 730.
Abstract: Form 730 is used to identify taxable wagers and collect
the tax monthly. The information is used to determine if persons
accepting wagers are correctly reporting the amount of wagers and
paying the required tax.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 418,362.
OMB Number: 1545-1012.
Type of Review: Extension without change of a currently approved
collection.
Title: Form 5305A-SEP--Salary Reduction Simplified Employee
Pension-Individual Retirement Accounts Contribution Agreement.
Form: 5305A-SEP.
Abstract: Form 5305A-SEP is used by an employer to make an
agreement to provide benefits to all employees under a salary reduction
Simplified Employee Pension (SEP) described in section 408(k). This
form is not to be filed with IRS, but is to be retained in the
employer's records as proof of establishing such a plan, thereby
justifying a deduction for contributions made to the SEP. The data is
used to verify the deduction.
Affected Public: Private Sector: Business or other for-profits.
Estimated Annual Burden Hours: 972,000.
OMB Number: 1545-1028.
Type of Review: Extension without change of a currently approved
collection.
Title: INTL-941-86 (NPRM) and INTL-655-87 (Temporary) (TD 8178)
Passive Foreign Investment Companies.
Abstract: These regulations specify how U.S. persons who are
shareholders of passive foreign investment companies (PFICs) make
elections with respect to their PFIC stock.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 112,500.
OMB Number: 1545-1797.
Type of Review: Extension without change of a currently approved
collection.
Title: REG-106876-00 (TD9082) (Final), Revision of Income Tax
Regulations under Sections 897, 1445, and 6109 to require use of
Taxpayer Identifying Numbers on Submission under the Section 897 and
1445.
Abstract: The collection of information relates to applications for
withholding certificates under sec. 1.1445-1 to be filed with the IRS
with respect to (1) dispositions of U.S. real property interests that
have been used by foreign persons as a principle residence within the
prior 5 years and excluded from gross income under section 121 and (2)
dispositions of U.S. real property interests by foreign persons in
deferred like kind exchanges that qualify for non-recognition under
section 1031.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 600.
OMB Number: 1545-1926.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 2005-10, Domestic Reinvestment Plans and Other
Guidance under Section 965.
Abstract: This notice provides guidance concerning new section 965
of the Internal Revenue Code (Code). It sets forth general principles
and specific guidance on domestic reinvestment plans and on investments
in the United States described in section 965(b)(4)(B). The Treasury
Department and the Internal Revenue Service (IRS) intend to issue
additional notices providing guidance concerning section 965, including
rules relating to the foreign tax credit and expense allocation, rules
for adjusting the calculation of the base period amounts to take into
account mergers, acquisitions and spin-offs, and rules regarding
controlled groups.
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 3,750,000.
OMB Number: 1545-2207.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2011-26, Additional First Year
Depreciation Deduction.
Abstract: This revenue procedure provides guidance under Sec.
2022(a) of the Small Business Jobs Act of 2010, Public Law 111-240, 124
Stat. 2504 (September 27, 2010) (SBJA), and Sec. 401(a) and (b) of the
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation
Act of 2010, Public Law 111-312, 124 Stat. 3296 (December 17, 2010)
(TRUIRJCA). Sections 2022(a) of the SBJA and 401(a) of the TRUIRJCA
amend Sec. 168(k)(2) of the Internal Revenue Code by extending the
placed-in-service date for property to qualify for the 50-percent
additional first year depreciation deduction. Section 401(b) of the
TRUIRJCA amends Sec. 168(k) by adding Sec. 168(k)(5) that temporarily
allows a 100-percent additional first year depreciation deduction for
certain new property.
[[Page 73952]]
Affected Public: Private Sector: Businesses and other for-profits.
Estimated Annual Burden Hours: 125,000.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-29094 Filed 12-11-14; 8:45 am]
BILLING CODE 4830-01-P