Proposed Collection; Comment Request for Regulation Project, 30543-30544 [2015-12947]
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Federal Register / Vol. 80, No. 102 / Thursday, May 28, 2015 / Notices
Approved: May 21, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–12952 Filed 5–27–15; 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 requirements related to
amortization of intangible property.
DATES: Written comments should be
received on or before July 27, 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 regulations should be
directed to Kerry Dennis at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Amortization of Intangible
Property.
OMB Number: 1545–1671.
Regulation Project Number: REG–
209709–94 (TD 8865).
Abstract: These regulations apply to
property acquired after January 25,
2000. Regulations to implement section
197(e)(4)(D) are applicable August 11,
1993, for property acquired after August
10, 1993 (or July 26, 1991, for property
acquired after July 25, 1991, if a valid
retroactive election has been made
under § 1.197–1T).
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.
asabaliauskas on DSK5VPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:18 May 27, 2015
Jkt 235001
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 3
hours.
Estimated Total Annual Burden
Hours: 1,500.
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: May 20, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–12949 Filed 5–27–15; 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
SUMMARY:
PO 00000
Frm 00113
Fmt 4703
Sfmt 4703
30543
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
Inspection of Applications for Tax
Exemption and Applications for
Determination Letters for Pension and
Other Plans.
DATES: Written comments should be
received on or before July 27, 2015 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Christie A. 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 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.
Title: Inspection of Applications for
Tax Exemption and Applications for
Determination Letters for Pension and
Other Plans.
OMB Number: 1545–0817.
Regulation Project Number: TD 7845.
Abstract: Internal Revenue Code
section 6104 requires applications for
tax exempt status, annual reports of
private foundations, and certain
portions of returns to be open for public
inspection. Some information may be
withheld from disclosure. The Internal
Revenue Service needs the required
information to comply with requests for
public inspection.
Current Actions: There is no change to
this existing information collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
Federal Government, and state, local or
tribal government.
Estimated Number of Respondents:
42,370.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 8,538.
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
E:\FR\FM\28MYN1.SGM
28MYN1
30544
Federal Register / Vol. 80, No. 102 / Thursday, May 28, 2015 / Notices
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: May 18, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–12947 Filed 5–27–15; 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
qualified electing fund elections.
DATES: Written comments should be
received on or before July 27, 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
asabaliauskas on DSK5VPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:18 May 27, 2015
Jkt 235001
copies of this regulation 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: Qualified Electing Fund
Elections.
OMB Number: 1545–1514.
Regulation Project Number: REG–
209040–88.
Abstract: This regulation permits
certain shareholders to make a special
election under Internal Revenue Code
section 1295 with respect to certain
preferred shares of a passive foreign
investment company. This special
election operates in lieu of the regular
section 1295 election and requires less
annual reporting. Electing preferred
shareholders must account for dividend
income under the special rules of the
regulation, rather than under the general
income inclusion rules of section 1293.
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, not-for-profit
organizations, and individuals.
Estimated Number of Respondents:
1,030.
Estimated Time per Respondent: .58
hours.
Estimated Total Annual Burden
Hours: 600.
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
PO 00000
Frm 00114
Fmt 4703
Sfmt 9990
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: May 20, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–12940 Filed 5–27–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant
Program; Availability of 2016 Grant
Application Package; Correction
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Notice; correction
The Internal Revenue Service
published a document in the Federal
Register of May 13, 2015, announcing
the availability of the 2016 grant
application package. The heading
inadvertently referencing the ‘‘2014’’
Grant Application Package should have
read ‘‘2016’’.
SUMMARY:
The
LITC Program Office at (202) 317–4700
(not a toll-free number) or by email at
LITCProgramOffice@irs.gov.
FOR FURTHER INFORMATION CONTACT:
Correction
In the Federal Register of May 13,
2015, in FR Doc. 2015–11567, on page
27436, in the second column, the
heading inadvertently referenced
‘‘2014.’’ The correct year is ‘‘2016’’.
Please correct the heading to read as
follows:
Low Income Taxpayer Clinic Grant
Program; Availability of 2016 Grant
Application Package
Nina E. Olson,
National Taxpayer Advocate, Internal
Revenue Service.
[FR Doc. 2015–12953 Filed 5–27–15; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\28MYN1.SGM
28MYN1
]]>Agencies
[Federal Register Volume 80, Number 102 (Thursday, May 28, 2015)]
[Notices]
[Pages 30543-30544]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-12947]
-----------------------------------------------------------------------
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
Inspection of Applications for Tax Exemption and Applications for
Determination Letters for Pension and Other Plans.
DATES: Written comments should be received on or before July 27, 2015
to be assured of consideration.
ADDRESSES: Direct all written comments to Christie A. 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 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.
Title: Inspection of Applications for Tax Exemption and
Applications for Determination Letters for Pension and Other Plans.
OMB Number: 1545-0817.
Regulation Project Number: TD 7845.
Abstract: Internal Revenue Code section 6104 requires applications
for tax exempt status, annual reports of private foundations, and
certain portions of returns to be open for public inspection. Some
information may be withheld from disclosure. The Internal Revenue
Service needs the required information to comply with requests for
public inspection.
Current Actions: There is no change to this existing information
collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, Federal Government,
and state, local or tribal government.
Estimated Number of Respondents: 42,370.
Estimated Time per Respondent: 12 minutes.
Estimated Total Annual Burden Hours: 8,538.
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
[[Page 30544]]
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: May 18, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-12947 Filed 5-27-15; 8:45 am]
BILLING CODE 4830-01-P
