Proposed Collection; Comment Request for Regulation Project, 69781 [2015-28499]
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Federal Register / Vol. 80, No. 217 / Tuesday, November 10, 2015 / Notices
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SUPPLEMENTARY INFORMATION:
Title: Required Distributions from
Retirement Plans.
OMB Number: 1545–0996. Regulation
Project Number: REG–130477–00; REG–
130481–00.
Abstract: These regulations relates to
the required minimum distributions
from qualified plans, individual
retirement plans, deferred compensation
plans under section 457, and section
403(b) annuity contracts, custodial
accounts, and retirement income
accounts.
Current Actions: There are no changes
to these existing regulations.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit institutions, and state, local, or
tribal governments.
Estimated Number of Respondents:
8,400.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 8,400.
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
19:41 Nov 09, 2015
Jkt 238001
Approved: November 4, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015–28500 Filed 11–9–15; 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)). Currently, the IRS is
soliciting comments concerning
limitations on corporate net operating
loss carryforwards.
DATES: Written comments should be
received on or January 11, 2016to be
assured of consideration.
ADDRESSES: Direct all written comments
to Michael Joplin, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Allan Hopkins, or at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Final Regulations under Section
382 of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards.
OMB Number: 1545–1260.
Regulation Project Number: CO–62–
89 (Final).
Abstract: Internal Revenue Code
section 382(l)(5) provides relief from the
application of the section 382 limitation
for bankruptcy reorganizations in which
the pre-change shareholders and
qualified creditors maintain a
substantial continuing interest in the
loss corporation. These regulations
concern the election a taxpayer may
make to treat as the change date the
effective date of a plan of reorganization
in a title 11 or similar case rather than
the confirmation date of a plan.
SUMMARY:
PO 00000
Frm 00150
Fmt 4703
Sfmt 4703
69781
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:
10.
Estimated Time per Respondent: 6
minutes.
Estimated Total Annual Burden
Hours: 1 hour.
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: November 4, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015–28499 Filed 11–9–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5754
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\10NON1.SGM
10NON1
]]>Agencies
[Federal Register Volume 80, Number 217 (Tuesday, November 10, 2015)]
[Notices]
[Page 69781]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-28499]
-----------------------------------------------------------------------
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)). Currently, the IRS is soliciting comments concerning
limitations on corporate net operating loss carryforwards.
DATES: Written comments should be received on or January 11, 2016to be
assured of consideration.
ADDRESSES: Direct all written comments to Michael Joplin, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Allan Hopkins, or at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Final Regulations under Section 382 of the Internal Revenue
Code of 1986; Limitations on Corporate Net Operating Loss
Carryforwards.
OMB Number: 1545-1260.
Regulation Project Number: CO-62-89 (Final).
Abstract: Internal Revenue Code section 382(l)(5) provides relief
from the application of the section 382 limitation for bankruptcy
reorganizations in which the pre-change shareholders and qualified
creditors maintain a substantial continuing interest in the loss
corporation. These regulations concern the election a taxpayer may make
to treat as the change date the effective date of a plan of
reorganization in a title 11 or similar case rather than the
confirmation date of a plan.
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: 10.
Estimated Time per Respondent: 6 minutes.
Estimated Total Annual Burden Hours: 1 hour.
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: November 4, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015-28499 Filed 11-9-15; 8:45 am]
BILLING CODE 4830-01-P
