Proposed Collection; Comment Request for Regulation, 44423-44424 [2015-18387]
Download as PDF
<![CDATA[
Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices
DEPARTMENT OF THE TREASURY
tkelley on DSK3SPTVN1PROD with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation
Internal Revenue Service (IRS),
Treasury.
Notice and request for
comments.
ACTION:
VerDate Sep<11>2014
19:29 Jul 24, 2015
Jkt 235001
PO 00000
Frm 00101
Fmt 4703
Sfmt 4703
Written comments should be
received on or before September 25,
2015 to be assured of consideration.
DATES:
Direct all written comments
to Christie Preston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
ADDRESSES:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to R. Joseph Durbala,
(202) 317–5746, at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
E:\FR\FM\27JYN1.SGM
27JYN1
EN27JY15.040</GPH>
BILLING CODE 4910–9X–C
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 collection
requirements related to application of
section 338 to insurance companies.
SUMMARY:
[FR Doc. 2015–18398 Filed 7–24–15; 8:45 am]
44423
44424
Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Application of section 338 to
Insurance Companies.
OMB Number: 1545–1990.
Form Number: T.D. 9377.
Abstract: Final regulations and
removal of temporary regulations.
This document contains final
regulations under section 197 of the
Internal Revenue Code (Code) that apply
to a section 197 intangible resulting
from an assumption reinsurance
transaction, and under section 338 that
apply to reserve increases after a
deemed asset sale. The final regulations
also provide guidance with respect to
existing section 846(e) elections to use
historical loss payment patterns. The
final regulations apply to insurance
companies.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
12.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 12.
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
VerDate Sep<11>2014
18:58 Jul 24, 2015
Jkt 235001
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: July 21, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015–18387 Filed 7–24–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 911
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
911, Request for Taxpayer Advocate
Service Assistance (And Application for
Taxpayer Assistance Order).
DATES: Written comments should be
received on or before September 25,
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 Sara Covington at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Request for Taxpayer Advocate
Service Assistance (And Application for
Taxpayer Assistance Order).
OMB Number: 1545–1504.
Form Number: 911.
Abstract: This form is used by
taxpayers to apply for relief from a
significant hardship which may have
already occurred or is about to occur if
the IRS takes or fails to take certain
actions. This form is submitted to the
IRS Taxpayer Advocate Office in the
district where the taxpayer lives.
Current Actions: There are no changes
being made to the form at this time.
SUMMARY:
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms and state, local or tribal
governments.
Estimated Number of Respondents:
93,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 46,500.
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: July 14, 2015.
Christie Preston,
IRS Supervisory Tax Analyst.
[FR Doc. 2015–18367 Filed 7–24–15; 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.
AGENCY:
E:\FR\FM\27JYN1.SGM
27JYN1
]]>Agencies
[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)]
[Notices]
[Pages 44423-44424]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-18387]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation
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)). The IRS is soliciting comments concerning collection
requirements related to application of section 338 to insurance
companies.
DATES: Written comments should be received on or before September 25,
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 R. Joseph
Durbala, (202) 317-5746, at Internal Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, DC 20224, or through the Internet
at RJoseph.Durbala@irs.gov.
[[Page 44424]]
SUPPLEMENTARY INFORMATION:
Title: Application of section 338 to Insurance Companies.
OMB Number: 1545-1990.
Form Number: T.D. 9377.
Abstract: Final regulations and removal of temporary regulations.
This document contains final regulations under section 197 of the
Internal Revenue Code (Code) that apply to a section 197 intangible
resulting from an assumption reinsurance transaction, and under section
338 that apply to reserve increases after a deemed asset sale. The
final regulations also provide guidance with respect to existing
section 846(e) elections to use historical loss payment patterns. The
final regulations apply to insurance companies.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations,
Farms.
Estimated Number of Respondents: 12.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 12.
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: July 21, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-18387 Filed 7-24-15; 8:45 am]
BILLING CODE 4830-01-P
