Proposed Collection; Comment Request for Form 4626, 77703-77704 [2015-31453]
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Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 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: December 3, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015–31449 Filed 12–14–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request
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
Treasury Decision 9002, Treasury
Decision 9715, Revenue Procedure
2002–43, and Revenue Procedure 2015–
26.
DATES: Written comments should be
received on or before February 16, 2016
to be assured of consideration.
ADDRESSES: Direct all written comments
to Michael Joplin, Internal Revenue
Service, Room 6517, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
asabaliauskas on DSK5VPTVN1PROD with NOTICES
SUMMARY:
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17:08 Dec 14, 2015
Jkt 238001
copies of regulations should be directed
to Elaine Christophe, at (202) 317–5745,
or at Room 6517, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Agent for Consolidated Group.
OMB Number: 1545–1699.
Abstract: The information is needed
in order for a terminating common
parent of a consolidated group to
designate a substitute agent for the
group and receive approval of the
Commissioner, or for a default
substitute agent to notify the
Commissioner that it is the default
substitute agent, pursuant to Treas. Reg.
§ 1.1502–77(d). The Commissioner will
use the information to determine
whether to approve the designation of
the substitute agent (if approval is
required) and to change the IRS’s
records to reflect the information about
the substitute agent.
Current Actions: Treasury Decision
9715, Revenue Procedure 2002–43, and
Revenue Procedure 2015–26 are added.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 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
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
77703
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: December 8, 2015.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015–31457 Filed 12–14–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4626
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
4626, Asset Acquisition Statement.
DATES: Written comments should be
received on or before February 16, 2016
to 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 form and instructions
should be directed to Allan Hopkins, 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: Alternative Minimum Tax—
Corporations.
OMB Number: 1545–0175.
Form Number: 4626.
Abstract: Section 55 of the Internal
Revenue Code imposes an alternative
minimum tax. The tax is 20% of the
amount by which a corporation’s
taxable income adjusted by the items
listed in sections 56 and 58, and by the
tax preference items listed in section 57,
SUMMARY:
E:\FR\FM\15DEN1.SGM
15DEN1
asabaliauskas on DSK5VPTVN1PROD with NOTICES
77704
Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices
exceed an exemption amount. This
result is reduced by the alternative
minimum tax foreign tax credit. If this
result is more than the corporation’s
regular tax liability before all credits
(except the foreign tax and possessions
tax credits), the difference is added to
the tax liability. Form 4626 provides a
line-by-line computation of the
alternative minimum tax.
Current Actions: There are no changes
being made to Form 8594 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
60,000.
Estimated Time per Respondent: 43
hrs., 52 minutes.
Estimated Total Annual Burden
Hours: 2,611,200
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
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: December 3, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015–31453 Filed 12–14–15; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:08 Dec 14, 2015
Jkt 238001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2003–
48
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 2003–48, Update of
Checklist Questionnaire Regarding
Requests for Spin-Off Rulings.
DATES: Written comments should be
received on or before February 16, 2016
to 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 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: Update of Checklist
Questionnaire Regarding Requests for
Spin-Off Rulings.
OMB Number: 1545–1846.
Revenue Procedure Number: Revenue
Procedure 2003–48.
Abstract: Revenue Procedure 2003–48
updates Revenue Procedure 96–30,
which sets forth in a checklist
questionnaire the information that must
be included in a request for ruling under
section 355. This revenue procedure
updates information that taxpayers must
provide in order to receive letter rulings
under section 355. This information is
required to determine whether a
taxpayer would qualify for
nonrecognition treatment.
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.
SUMMARY:
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Fmt 4703
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Estimated Number of Respondents:
180.
Estimated Time per Respondent: 200
hours.
Estimated Total Annual Burden
Hours: 36,000.
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: December 4, 2015.
Michael A. Joplin,
IRS Supervisory Tax Analyst.
[FR Doc. 2015–31456 Filed 12–14–15; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 944, Form 944(SP),
Form 944–X, Form 944–X (SP), and
944–X (PR).
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
SUMMARY:
E:\FR\FM\15DEN1.SGM
15DEN1
]]>Agencies
[Federal Register Volume 80, Number 240 (Tuesday, December 15, 2015)]
[Notices]
[Pages 77703-77704]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-31453]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 4626
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
Form 4626, Asset Acquisition Statement.
DATES: Written comments should be received on or before February 16,
2016 to 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 form and instructions should be directed to Allan
Hopkins, 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: Alternative Minimum Tax--Corporations.
OMB Number: 1545-0175.
Form Number: 4626.
Abstract: Section 55 of the Internal Revenue Code imposes an
alternative minimum tax. The tax is 20% of the amount by which a
corporation's taxable income adjusted by the items listed in sections
56 and 58, and by the tax preference items listed in section 57,
[[Page 77704]]
exceed an exemption amount. This result is reduced by the alternative
minimum tax foreign tax credit. If this result is more than the
corporation's regular tax liability before all credits (except the
foreign tax and possessions tax credits), the difference is added to
the tax liability. Form 4626 provides a line-by-line computation of the
alternative minimum tax.
Current Actions: There are no changes being made to Form 8594 at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 60,000.
Estimated Time per Respondent: 43 hrs., 52 minutes.
Estimated Total Annual Burden Hours: 2,611,200
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 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: December 3, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015-31453 Filed 12-14-15; 8:45 am]
BILLING CODE 4830-01-P
