Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities, 66129 [2016-23125]
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Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices
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 regulation should be
directed to LaNita Van Dyke 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: Changes in Accounting Periods.
OMB Number: 1545–1748.
Regulation Project Number: TD 8996.
Abstract: Section 1.441–2(b)(1)
requires certain taxpayers to file
statements on their federal income tax
returns to notify the Commissioner of
the taxpayers’ election to adopt a 52–53week taxable year. Section 1.442–1(b)(4)
provides that certain taxpayers must
establish books and records that clearly
reflect income for the short period
involved when changing their taxable
year to a fiscal taxable year. Section
1.442–1(d) requires a newly married
husband or wife to file a statement with
their short period return when changing
to the other spouse’s taxable year.
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, and Individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 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
mstockstill on DSK3G9T082PROD with NOTICES
ADDRESSES:
VerDate Sep<11>2014
19:40 Sep 23, 2016
Jkt 238001
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: September 13, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016–23168 Filed 9–23–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2011–
34, Rules for Certain Rental Real
Estate Activities
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 RP–125212–09,
Rules for Certain Rental Real Estate
Activities.
SUMMARY:
Written comments should be
received on or before November 25,
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 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:
DATES:
PO 00000
Frm 00135
Fmt 4703
Sfmt 9990
66129
Title: Revenue Procedure 2011–34
Rules for Certain Rental Real Estate
Activities.
OMB Number: 1545–2194.
Abstract: This Revenue Procedure
Grants Relief Under Section 1.469–9(g)
for Certain Taxpayers to Make Late
Elections to Treat All Interests in Rental
Real Estate as a Single Rental Real Estate
Activity.
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: Individuals or
households.
Estimated Number of Respondents:
2,000.
Estimated Total Annual Burden
Hours: 1,000.
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: September 16, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016–23125 Filed 9–23–16; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\26SEN1.SGM
26SEN1
]]>Agencies
[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Page 66129]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-23125]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2011-
34, Rules for Certain Rental Real Estate Activities
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 RP-125212-09, Rules for Certain Rental Real Estate
Activities.
DATES: Written comments should be received on or before November 25,
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 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: Revenue Procedure 2011-34 Rules for Certain Rental Real
Estate Activities.
OMB Number: 1545-2194.
Abstract: This Revenue Procedure Grants Relief Under Section 1.469-
9(g) for Certain Taxpayers to Make Late Elections to Treat All
Interests in Rental Real Estate as a Single Rental Real Estate
Activity.
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: Individuals or households.
Estimated Number of Respondents: 2,000.
Estimated Total Annual Burden Hours: 1,000.
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: September 16, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016-23125 Filed 9-23-16; 8:45 am]
BILLING CODE 4830-01-P
