Proposed Collection; Comment Request for Regulation Project, 53231-53232 [2015-21677]
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Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices
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: August 21, 2015.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2015–21761 Filed 9–1–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
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
944–SS, Employer’s ANNUAL Federal
Tax Return (American Samoa, Guam,
the Northern Mariana Islands, and the
U.S. Virgin Islands, and Form 944–PR,
Planilla para la Declaracion ANNUAL
de la Cotribucion Federal del Patrono.
DATES: Written comments should be
received on or before November 2, 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.
mstockstill on DSK4VPTVN1PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
19:04 Sep 01, 2015
Jkt 235001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202)317–5746, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION: Currently,
the IRS is seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Employer’s ANNUAL Federal
Tax Return (American Samoa, Guam,
the Northern Mariana Islands, and the
U.S. Virgin Islands and Form 944–PR,
Planilla para la Declaracion ANNUAL
de la Cotribucion Federal del Patrono.
OMB Number: 1545–2010.
Form Number: Form 944–SS and
Form 944–PR.
Abstract: Form 944–SS and Form
944–PR are designed so the smallest
employers (those whose annual liability
for social security and Medicare taxes is
$1,000 or less) will have to file and pay
these taxes only once a year instead of
every quarter.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and Farms.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent: 9
hrs., 34 min.
Estimated Total Annual Reporting
Burden hours: 191,200.
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
PO 00000
Frm 00131
Fmt 4703
Sfmt 4703
53231
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: August 26, 2015.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2015–21757 Filed 9–1–15; 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
guidance under section 1502;
suspension of losses on certain stock
disposition.
DATES: Written comments should be
received on or before November 2, 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 regulations 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: Guidance Under Section 1502;
Suspension of Losses on Certain Stock
Disposition.
SUMMARY:
E:\FR\FM\02SEN1.SGM
02SEN1
mstockstill on DSK4VPTVN1PROD with NOTICES
53232
Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices
OMB Number: 1545–1828.
Regulation Project Number: T.D. 9048
Abstract: This document contains
final and temporary regulations under
section 1502 that redetermine the basis
of stock of a subsidiary member of a
consolidated group immediately prior to
certain transfers of such stock and
certain deconsolidation’s of a subsidiary
member. In addition, this document
contains temporary regulations that
suspend certain losses recognized on
the disposition of stock of a subsidiary
member. The regulations apply to
corporations filing consolidated returns.
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:
7,500.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 15,000.
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:
(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.
VerDate Sep<11>2014
19:04 Sep 01, 2015
Jkt 235001
Approved: August 20, 2015.
Sara Covington,
IRS Tax Analyst.
[FR Doc. 2015–21677 Filed 9–1–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Disclosure of Returns and
Return Information to Designee of
Taxpayer
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
This final regulation relates to
the disclosure of returns and return
information to a designee of the
taxpayer. The regulations provide
guidance to IRS employees responsible
for disclosing returns and return
information and to taxpayers who wish
to designate a person or persons to
whom returns and return information
may be disclosed.
Currently, the IRS is soliciting
comments concerning the disclosure of
returns and return information to a
designee of a taxpayer.
DATES: Written comments should be
received on or before November 2, 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 this regulation should be
directed to Joseph Durbala at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202)317–5746, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Returns and
Return Information to Designee of
Taxpayer.
OMB Number: 1545–1816.
Regulation Project Number: TD 9054,
as amended by TD 9618.
Abstract: Under section 6103(a),
returns and return information are
confidential unless disclosure is
otherwise authorized by the Code.
Section 6103(c), as amended in 1996 by
section 1207 of the Taxpayer Bill of
Rights II, Public Law 104–168 (110 Stat.
1452), authorizes the IRS to disclose
returns and return information to such
person or persons as the taxpayer may
designate in a request for or consent to
SUMMARY:
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Frm 00132
Fmt 4703
Sfmt 4703
disclosure, or to any other person at the
taxpayer’s request to the extent
necessary to comply with a request for
information or assistance made by the
taxpayer to such other person.
Disclosure is permitted subject to such
requirements and conditions as may be
prescribed by regulations. With the
amendment in 1996, Congress
eliminated the longstanding
requirement that disclosures to
designees of the taxpayer must be
pursuant to the written request or
consent of the taxpayer.
Current Actions: There is no change to
this final regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households, business or other not-forprofit institutions, farms, and Federal,
state, local or tribal governments.
Estimated Number of Respondents:
4,000.
Estimated Time per Respondent: 12
minutes.
Estimated Total Annual Burden
Hours: 800.
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.
E:\FR\FM\02SEN1.SGM
02SEN1
]]>Agencies
[Federal Register Volume 80, Number 170 (Wednesday, September 2, 2015)]
[Notices]
[Pages 53231-53232]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-21677]
-----------------------------------------------------------------------
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)). The IRS is soliciting comments concerning information
collection requirements related to guidance under section 1502;
suspension of losses on certain stock disposition.
DATES: Written comments should be received on or before November 2,
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 regulations 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: Guidance Under Section 1502; Suspension of Losses on Certain
Stock Disposition.
[[Page 53232]]
OMB Number: 1545-1828.
Regulation Project Number: T.D. 9048
Abstract: This document contains final and temporary regulations
under section 1502 that redetermine the basis of stock of a subsidiary
member of a consolidated group immediately prior to certain transfers
of such stock and certain deconsolidation's of a subsidiary member. In
addition, this document contains temporary regulations that suspend
certain losses recognized on the disposition of stock of a subsidiary
member. The regulations apply to corporations filing consolidated
returns.
Current Actions: There is no change to these existing regulations.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 7,500.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 15,000.
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: (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: August 20, 2015.
Sara Covington,
IRS Tax Analyst.
[FR Doc. 2015-21677 Filed 9-1-15; 8:45 am]
BILLING CODE 4830-01-P
