Proposed Collection; Comment Request for Revenue Procedure 2009-16, 55175 [2015-22963]
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tkelley on DSK3SPTVN1PROD with NOTICES
Federal Register / Vol. 80, No. 177 / Monday, September 14, 2015 / Notices
copies of the form and instructions
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: Waiver of Right to Consistent
Agreement of Partnership Items and
Partnership-Level Determinations as to
Penalties, Additions to Tax, and
Additional Amounts.
OMB Number: 1545–1969.
Form Number: 13751.
Abstract: The information requested
on Form 13751 will be used to
determine the eligibility for
participation in the settlement initiative
of taxpayers related through TEFRA
partnerships to ineligible applicants.
Such determinations will involve
partnership items and partnership-level
determinations, as well as the
calculation of tax liabilities resolved
under this initiative, including penalties
and interest.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit
organizations, not-for-profit institutions.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 100.
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
VerDate Sep<11>2014
18:15 Sep 11, 2015
Jkt 235001
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 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015–22967 Filed 9–11–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure
2009–16
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
Revenue Procedure 2008–16, Section
168(k)(4) Election Procedures.
DATES: Written comments should be
received on or before November 13,
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 copies of the revenue
procedure 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Section 168(k)(4) Election
Procedures.
OMB Number: 1545–2133.
Revenue Procedure Number: Revenue
Procedure 2009–16.
Abstract: This revenue procedure
provides the time and manner for (1)
corporations to make the election to
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55175
apply section 168(k)(4) of the Code, (2)
corporations to make the allocation of
the bonus depreciation amount resulting
from the section 168(k)(4) election, (3)
corporate partners who make the section
168(k)(4) election to notify partnerships,
and (3) U.S. automobile manufacturing
partnerships (such as, Chrysler) to make
the election to apply section 3081(b) of
the Act.
Current Actions: Extension of a
previously approved collection.
Affected Public: Businesses and forprofit institutions.
Estimated Number of Respondents:
5,400.
Estimated Time per Respondent: 30
minutes (varies .25 to 1 hr.).
Estimated Total Annual Burden
Hours: 2,700.
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. 2015–22963 Filed 9–11–15; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 80, Number 177 (Monday, September 14, 2015)]
[Notices]
[Page 55175]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22963]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2009-
16
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
Revenue Procedure 2008-16, Section 168(k)(4) Election Procedures.
DATES: Written comments should be received on or before November 13,
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 copies of the revenue
procedure 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: Section 168(k)(4) Election Procedures.
OMB Number: 1545-2133.
Revenue Procedure Number: Revenue Procedure 2009-16.
Abstract: This revenue procedure provides the time and manner for
(1) corporations to make the election to apply section 168(k)(4) of the
Code, (2) corporations to make the allocation of the bonus depreciation
amount resulting from the section 168(k)(4) election, (3) corporate
partners who make the section 168(k)(4) election to notify
partnerships, and (3) U.S. automobile manufacturing partnerships (such
as, Chrysler) to make the election to apply section 3081(b) of the Act.
Current Actions: Extension of a previously approved collection.
Affected Public: Businesses and for-profit institutions.
Estimated Number of Respondents: 5,400.
Estimated Time per Respondent: 30 minutes (varies .25 to 1 hr.).
Estimated Total Annual Burden Hours: 2,700.
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. 2015-22963 Filed 9-11-15; 8:45 am]
BILLING CODE 4830-01-P
