Internal Revenue Service, 34959-34960 [2015-15057]
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Federal Register / Vol. 80, No. 117 / Thursday, June 18, 2015 / Notices
challenge of finding refuge for the
required 30 minute break, whether it’s
from traffic or fear of life in some
instances. Continuing to grant
exemptions defeats the purpose of the
rule and is unfair to grant on the basis
of someone’s business model. Choosing
to haul cattle, household OR oversize
should not exempt carriers from the
rules and regulations enacted to
promote safety.’’
tkelley on DSK3SPTVN1PROD with NOTICES
FMCSA Decision
FMCSA has evaluated SC&RA’s
application and the public comments
and decided to grant the exemption. The
arguments against the exemption are not
trivial. While livestock may be
physically endangered if the vehicle
transporting them has to stop while the
driver takes a 30-minute break—as
recognized in the exemption granted to
livestock haulers (79FR 33634, June 11,
2014)—the same cannot be said of OS/
OW loads. It is also true that parking
shortages affect drivers of many types of
vehicle. Nonetheless, finding suitable
parking for trucks with OS/OW loads is
particularly difficult, as SC&RA pointed
out, and the default option is likely to
be parking on the shoulder of a
highway, with the load sometimes
extending into the lanes of traffic. No
matter how well marked, trucks parked
at roadside, especially at night, are too
often mistaken for moving vehicles and
struck, frequently with fatal
consequences, before an inattentive
driver can correct his mistake. Based on
available information, the number of
such crashes likely to occur during a 30minute break cannot be estimated, but
the Agency has concluded that drivers
of OS/OW vehicles are at least as likely
to be involved in a crash while parked
at roadside during a 30-minute break as
while driving during that same period
and the hour or so thereafter, where the
break typically has the greatest benefit.
FMCSA has therefore decided to grant
the exemption, subject to the terms and
conditions outlined below.
Terms of the Exemption
1. Drivers of specialized loads moving
in interstate commerce that exceed
normal weight and dimensional limits—
oversize/overweight (OS/OW) loads—
and require a permit issued by a
government authority, are exempt from
the requirement for a 30-minute rest
break in § 395.3(a)(3)(ii). Drivers of
loads not moving in interstate
commerce are not eligible for this
exemption.
2. Drivers must have a copy of this
exemption document in their possession
while operating under the terms of the
exemption. The exemption document
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16:53 Jun 17, 2015
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must be presented to law enforcement
officials upon request.
3. All motor carriers operating under
this exemption must have a
‘‘Satisfactory’’ safety rating with
FMCSA, or be ‘‘unrated.’’ Motor carriers
with ‘‘Conditional’’ or ‘‘Unsatisfactory’’
FMCSA safety ratings are prohibited
from using this exemption.
4. All motor carriers operating under
this exemption must have Safety
Measurement System (SMS) scores
below FMCSA’s intervention
thresholds, as displayed at https://
ai.fmcsa.dot.gov/sms/.
Period of the Exemption
This exemption from the
requirements of 49 CFR 395.3(a)(3)(ii) is
granted for the period from 12:01 a.m.,
June 18, 2015 through 11:59 p.m., June
18, 2017.
34959
Reports filed under this provision
shall be emailed to MCPSD@DOT.GOV.
Termination
FMCSA believes carriers transporting
OS/OW loads under permit will
continue to maintain their previous
safety record while operating under this
exemption. However, should problems
occur, FMCSA will take all steps
necessary to protect the public interest,
including revocation or restriction of the
exemption. The FMCSA will
immediately revoke or restrict the
exemption for failure to comply with its
terms and conditions.
Issued on: June 8, 2015.
T.F. Scott Darling, III,
Chief Counsel.
[FR Doc. 2015–15018 Filed 6–17–15; 8:45 am]
BILLING CODE 4910–EX–P
Extent of the Exemption
This exemption is limited to the
provisions of 49 CFR 395.3(a)(3)(ii).
These drivers must comply with all
other applicable provisions of the
FMCSRs.
Preemption
In accordance with 49 U.S.C.
31315(d), during the period this
exemption is in effect, no State shall
enforce any law or regulation that
conflicts with or is inconsistent with
this exemption with respect to a firm or
person operating under the exemption.
Notification to FMCSA
Any motor carrier utilizing this
exemption must notify FMCSA within 5
business days of any accident (as
defined in 49 CFR 390.5), involving any
of the motor carrier’s CMV drivers
operating under the terms of this
exemption. The notification must
include the following information:
a. Name of operating motor carrier
and USDOT number,
b. Date of the accident,
c. City or town, and State, in which
the accident occurred, or closest to the
accident scene,
d. Driver’s name and license number
and State of issuance,
e. Vehicle number and State license
plate number,
f. Number of individuals suffering
physical injury,
g. Number of fatalities,
h. The police-reported cause of the
accident,
i. Whether the driver was cited for
violation of any traffic laws or motor
carrier safety regulations, and
j. The driver’s total driving time and
total on-duty time period prior to the
accident.
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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 Special
Valuation Rules.
DATES: Written comments should be
received on or before August 17, 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.
SUPPLEMENTARY INFORMATION:
Title: Special Valuation Rules.
OMB Number: 1545–1241.
Regulation Project Number: TD 8395.
SUMMARY:
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tkelley on DSK3SPTVN1PROD with NOTICES
34960
Federal Register / Vol. 80, No. 117 / Thursday, June 18, 2015 / Notices
Abstract: Section 2701 of the Internal
Revenue Code allows various elections
by family members who make gifts of
common stock or partnership interests
and retain senior interests in the same
entity. This regulation provides
guidance on how taxpayers make these
elections, what information is required,
and how the transfer is to be disclosed
on the gift tax return (Form 709).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,200.
Estimated Time per Respondent: 25
minutes.
Estimated Total Annual Burden
Hours: 496.
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: June 3, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–15057 Filed 6–17–15; 8:45 am]
BILLING CODE 4830–01–P
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16:53 Jun 17, 2015
Jkt 235001
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 Tax
Shelter Regulations.
DATES: Written comments should be
received on or before August 17, 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 LaNita Van Dyke at Internal
Revenue Service, room 6517, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
Lanita.VanDyke@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Tax Shelter Disclosure
Regulations.
OMB Number: 1545–1685.
Regulation Project Number: T.D. 9046.
Abstract: These regulations finalize
the rules relating to the filing by certain
taxpayers of a disclosure statement with
their Federal tax returns under section
6011(a), the rules relating to the
registration of confidential corporate tax
shelters under section 6111(d), and the
rules relating to the list maintenance
requirements under section 6112. These
regulations affect taxpayers
participating in reportable transactions,
persons responsible for registering
confidential corporate tax shelters, and
organizers and sellers of potentially
abusive tax shelters.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of
currently approved collection.
Affected Public: Individual or
households, Business or other for-profit
organizations.
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The estimated annual burden per
respondent/recordkeeper for the
collection of information in § 1.6011–4
will be reflected on Form 8886.
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 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: June 9, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–15056 Filed 6–17–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request on Excise Tax for Income
Realized on Receipt of Greenmail
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
SUMMARY:
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]]>Agencies
[Federal Register Volume 80, Number 117 (Thursday, June 18, 2015)]
[Notices]
[Pages 34959-34960]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-15057]
=======================================================================
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Information Collection Activity; Proposed Collection
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
Special Valuation Rules.
DATES: Written comments should be received on or before August 17, 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.
SUPPLEMENTARY INFORMATION:
Title: Special Valuation Rules.
OMB Number: 1545-1241.
Regulation Project Number: TD 8395.
[[Page 34960]]
Abstract: Section 2701 of the Internal Revenue Code allows various
elections by family members who make gifts of common stock or
partnership interests and retain senior interests in the same entity.
This regulation provides guidance on how taxpayers make these
elections, what information is required, and how the transfer is to be
disclosed on the gift tax return (Form 709).
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1,200.
Estimated Time per Respondent: 25 minutes.
Estimated Total Annual Burden Hours: 496.
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: June 3, 2015.
Christie A. Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-15057 Filed 6-17-15; 8:45 am]
BILLING CODE 4830-01-P
