Proposed Collection; Comment Request for Regulation Project, 62170 [2015-26197]

Download as PDF 62170 Federal Register / Vol. 80, No. 199 / Thursday, October 15, 2015 / Notices U.S.-flag vessels in that business, a waiver will not be granted. Comments should refer to the docket number of this notice and the vessel name in order for MARAD to properly consider the comments. Comments should also state the commenter’s interest in the waiver application, and address the waiver criteria given in § 388.4 of MARAD’s regulations at 46 CFR part 388. Privacy Act Anyone is able to search the electronic form of all comments received into any of our dockets by the name of the individual submitting the comment (or signing the comment, if submitted on behalf of an association, business, labor union, etc.). You may review DOT’s complete Privacy Act Statement in the Federal Register published on April 11, 2000 (65 FR 19477). By Order of the Maritime Administrator. Dated: October 6, 2015. T. Mitchell Hudson, Jr., Secretary, Maritime Administration. [FR Doc. 2015–26212 Filed 10–14–15; 8:45 am] BILLING CODE 4910–81–P DEPARTMENT OF THE TREASURY Internal Revenue Service [FI–189–84] 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 the existing final regulations, FI–189–84 (TD 8517, Final), Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property. DATES: Written comments should be received on or before December 14, 2015 to be assured of consideration. ADDRESSES: Direct all written comments to Elaine Christophe, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. mstockstill on DSK4VPTVN1PROD with NOTICES SUMMARY: VerDate Sep<11>2014 17:19 Oct 14, 2015 Jkt 238001 FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the 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: Debt Instruments With Original Discount; Imputed Interest on Deferred Payment Sales or Exchanges of Property. OMB Number: 1545–1353. Regulation Project Number: FI–189– 84. Abstract: These regulations provide definitions, reporting requirements, elections, and general rules relating to the tax treatment of debt instruments with original issue discount and the imputation of, and accounting for, interest on certain sales or exchanges of property. 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. Estimated Number of Respondents: 525,000. Estimated Time per Respondent: 2 hours 45 minutes. Estimated Total Annual Burden Hours: 185,500. 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 PO 00000 Frm 00159 Fmt 4703 Sfmt 4703 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. Dated: September 29, 2015. Elaine H. Christophe, IRS Supervisory Tax Analyst. [FR Doc. 2015–26197 Filed 10–14–15; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Committee to the Internal Revenue Service; Meeting Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. AGENCY: The Information Reporting Program Advisory Committee (IRPAC) will hold a public meeting on Wednesday, October 28, 2015. FOR FURTHER INFORMATION CONTACT: Ms. Caryl Grant, National Public Liaison, CL:NPL:SRM, Rm. 7559, 1111 Constitution Avenue NW., Washington, DC 20224. Phone: 202–317–6851 (not a toll-free number). Email address: PublicLiaison@ irs.gov. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988), that a public meeting of the IRPAC will be held on Wednesday, October 28, 2015 from 9:00 a.m. to 12:00 p.m. at Residence Inn Marriott, 1199 Vermont Avenue NW., Washington, DC 20005. Report recommendations on issues that may be discussed include: Foreign Account Tax Compliance Act; TIN Matching; W–9 Revision; Assisting SBSE and OSP to Improve the Penalty Abatement Process and RCA; Suggestions for Improvements to the IRS Use of FAQs; Electronic Transmittal of Employer Withheld IRS Tax Levy Proceeds; Pensions and IRA Complications; Publication 1586 Revision, Reasonable Cause Regulations & Requirements for Missing and Incorrect Name/TINs; Theft of Business Taxpayer’s Identity; Publications and Forms Changes; Reporting by Insurance Companies and Third Parties under § 6055 and § 6056; ACA Education; IRC § 6050W and Form 1099–K Reporting; Form 1099–B Aggregate Reporting of Sales; Transfers of Section 1256 Options; Complex Debt Reporting Requirements; Form 1098–T. Last minute agenda changes may preclude SUMMARY: E:\FR\FM\15OCN1.SGM 15OCN1

Agencies

[Federal Register Volume 80, Number 199 (Thursday, October 15, 2015)]
[Notices]
[Page 62170]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-26197]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[FI-189-84]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
the existing final regulations, FI-189-84 (TD 8517, Final), Debt 
Instruments With Original Discount; Imputed Interest on Deferred 
Payment Sales or Exchanges of Property.

DATES: Written comments should be received on or before December 14, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Elaine Christophe, 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 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: Debt Instruments With Original Discount; Imputed Interest on 
Deferred Payment Sales or Exchanges of Property.
    OMB Number: 1545-1353.
    Regulation Project Number: FI-189-84.
    Abstract: These regulations provide definitions, reporting 
requirements, elections, and general rules relating to the tax 
treatment of debt instruments with original issue discount and the 
imputation of, and accounting for, interest on certain sales or 
exchanges of property.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 525,000.
    Estimated Time per Respondent: 2 hours 45 minutes.
    Estimated Total Annual Burden Hours: 185,500.
    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.

    Dated: September 29, 2015.
Elaine H. Christophe,
IRS Supervisory Tax Analyst.
[FR Doc. 2015-26197 Filed 10-14-15; 8:45 am]
 BILLING CODE 4830-01-P
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