Proposed Collection; Comment Request for Regulation Project, 61738-61739 [2016-21385]
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61738
Federal Register / Vol. 81, No. 173 / Wednesday, September 7, 2016 / Notices
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 24, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016–21384 Filed 9–6–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–97
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 Notice
2006–97, Taxation and Reporting of
REIT Excess Inclusion Income.
DATES: Written comments should be
received on or before November 7, 2016
to be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the collection tools should be
directed to Sara Covington, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION: Currently,
the IRS is seeking comments concerning
Notice 2006–97.
Title: Taxation and Reporting of REIT
Excess Inclusion Income.
OMB Number: 1545–2036.
mstockstill on DSK3G9T082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
19:28 Sep 06, 2016
Jkt 238001
Notice Number: Notice 2006–97.
Abstract: This notice requires certain
REITs, RICS, partnerships and other
entities that have excess inclusion
income to disclose the amount and
character of such income allocable to
their record interest owners. The record
interest owners need the information to
properly report and pay taxes on such
income.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 2 hr.
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
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 23, 2016.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2016–21386 Filed 9–6–16; 8:45 am]
BILLING CODE 4830–01–P
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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
qualified conservation contributions.
DATES: Written comments should be
received on or before November 7, 2016
to be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Kerry Dennis at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the internet at
Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Qualified Conservation
Contributions.
OMB Number: 1545–0763. Regulation
Project Number: TD 8069.
Abstract: Internal Revenue Code
section 170(h) describes situations in
which a taxpayer is entitled to a
deduction for a charitable contribution
for conservation purposes of a partial
interest in real property. This regulation
requires a taxpayer claiming a
deduction to maintain records of (1) the
fair market value of the underlying
property before and after the donation
and (2) the conservation purpose of the
donation.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and Federal, State, local or tribal
governments.
Estimated Number of Respondents:
1,000.
SUMMARY:
E:\FR\FM\07SEN1.SGM
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Federal Register / Vol. 81, No. 173 / Wednesday, September 7, 2016 / Notices
Estimated Time per Respondent: 1
hour 15 minutes.
Estimated Total Annual Burden
Hours: 1,250.
The following paragraph applies to all
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 24, 2016.
Tuawana Pinkston,
OMB Reports Clearance Officer.
[FR Doc. 2016–21385 Filed 9–6–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8610 and Schedule
A (Form 8610)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
mstockstill on DSK3G9T082PROD with NOTICES
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
SUMMARY:
VerDate Sep<11>2014
17:30 Sep 06, 2016
Jkt 238001
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
8610, Annual Low-Income Housing
Credit Agencies Report, and Schedule A
(Form 8610), Carryover Allocation of
Low-Income Housing Credit.
DATES: Written comments should be
received on or before November 7, 2016
to be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms and instructions
should be directed to LaNita Van Dyke,
or at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 8610, Annual Low-Income
Housing Credit Agencies Report, and
Schedule A (Form 8610), Carryover
Allocation of Low-Income Housing
Credit.
OMB Number: 1545–0990.
Form Number: Form 8610 and
Schedule A (Form 8610).
Abstract: State housing credit
agencies (Agencies) are required by
Code section 42(l)(3) to report annually
the amount of low-income housing
credits that they allocated to qualified
buildings during the year. Agencies
report the amount allocated to the
building owners and to the IRS in Part
I of Form 8609. Carryover allocations
are reported to the Agencies in
carryover allocation documents. The
Agencies report the carryover
allocations to the IRS on Schedule A
(Form 8610). Form 8610 is a transmittal
and reconciliation document for Forms
8609, Schedule A (Form 8610), binding
agreements, and election statements.
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: State, local or tribal
governments.
Estimated Number of Respondents:
1,353.
Estimated Time per Respondent: 4
hours, 58 minutes.
Estimated Total Annual Burden
Hours: 6,738.
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
PO 00000
Frm 00078
Fmt 4703
Sfmt 4703
61739
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 30, 2016.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2016–21392 Filed 9–6–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information 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)).
DATES: Written comments should be
received on or before November 7, 2016
to be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
SUMMARY:
E:\FR\FM\07SEN1.SGM
07SEN1
]]>Agencies
[Federal Register Volume 81, Number 173 (Wednesday, September 7, 2016)]
[Notices]
[Pages 61738-61739]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-21385]
-----------------------------------------------------------------------
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
qualified conservation contributions.
DATES: Written comments should be received on or before November 7,
2016 to be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Kerry Dennis at
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the internet at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Qualified Conservation Contributions.
OMB Number: 1545-0763. Regulation Project Number: TD 8069.
Abstract: Internal Revenue Code section 170(h) describes situations
in which a taxpayer is entitled to a deduction for a charitable
contribution for conservation purposes of a partial interest in real
property. This regulation requires a taxpayer claiming a deduction to
maintain records of (1) the fair market value of the underlying
property before and after the donation and (2) the conservation purpose
of the donation.
Current Actions: There are no changes being made to this existing
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and Federal,
State, local or tribal governments.
Estimated Number of Respondents: 1,000.
[[Page 61739]]
Estimated Time per Respondent: 1 hour 15 minutes.
Estimated Total Annual Burden Hours: 1,250.
The following paragraph applies to all 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 24, 2016.
Tuawana Pinkston,
OMB Reports Clearance Officer.
[FR Doc. 2016-21385 Filed 9-6-16; 8:45 am]
BILLING CODE 4830-01-P
