Proposed Collection; Comment Request for Section 1045 Application to Partnerships, 11497-11498 [2017-03550]
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Federal Register / Vol. 82, No. 35 / Thursday, February 23, 2017 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2001–
37
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.
Currently, the IRS is soliciting
comments concerning Revenue
Procedure 2001–37, Extraterritorial
Income Exclusion Elections.
DATES: Written comments should be
received on or before April 24, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6528, 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 R. Joseph Durbala at
Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 317–
5746, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Extraterritorial Income
Exclusion Elections.
OMB Number: 1545–1731.
Revenue Procedure Number: Revenue
Procedure 2001–37.
Abstract: Revenue Procedure 2001–37
provides guidance for implementing the
elections (and revocation of such
elections) established under the ‘‘FSC
Repeal and Extraterritorial Income
Exclusion Act of 2000’’.
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.
Estimated Number of Respondents:
56.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 19.
The following paragraph applies to all
of the collections of information covered
by this notice:
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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: February 15, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017–03554 Filed 2–22–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Section 1045 Application
to Partnerships
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. Currently, the IRS
is soliciting comments concerning an
SUMMARY:
PO 00000
Frm 00072
Fmt 4703
Sfmt 4703
11497
existing regulation related to section
1045 Application to Partnerships.
DATES: Written comments should be
received on or before April 24, 2017 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Tuawana Pinkston, Internal Revenue
Service, Room 6527, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 317–5746, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 1045 Application to
Partnerships.
OMB Number: 1545–1893.
Regulation Project Number: TD 9353.
Abstract: This document contains
regulations relating to the application of
section 1045 of the Internal Revenue
Code (Code) to partnerships and their
partners. These regulations provide
rules regarding the deferral of gain on a
partnership’s sale of qualified small
business stock and deferral of gain on a
partner’s sale of qualified small business
stock distributed by a partnership. The
final regulations affect partnerships that
invest in qualified small business stock
and their partners. This document also
provides notice of a public hearing on
the proposed regulations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of the
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 1
hour.
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
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11498
Federal Register / Vol. 82, No. 35 / Thursday, February 23, 2017 / Notices
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: February 14, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017–03550 Filed 2–22–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0079]
Agency Information Collection Activity
(Employment Questionnaire (VA Form
21–4140 and VA Form 21–4140–1))
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
The Veterans Benefits
Administration (VBA), Department of
Veterans Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
revision of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
VA Forms 21–4140 and 21–4140–1
are to be used to gather the necessary
information to determine continued
entitlement to individual
unemployability for veterans who are
unable to secure or follow a
substantially gainful occupation as a
result of his or her service-connected
disabilities. Additionally, per 38 CFR
3.901, veterans must knowingly submit
false information in order for it to be
considered fraud. Therefore, VA
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SUMMARY:
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requires veterans who are receiving
individual unemployability benefits to
certify that they are still unemployed or
are marginally employed. The form will
be completed annually by all recipients
of individual unemployability who are
under age 60.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before April 24, 2017.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420 or email to
nancy.kessinger@va.gov. Please refer to
‘‘OMB Control No. 2900–0079’’ in any
correspondence. During the comment
period, comments may be viewed online
through the FDMS.
FOR FURTHER INFORMATION CONTACT:
Nancy J. Kessinger at (202) 632–8924 or
FAX (202) 632–8925.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995 (Pub. L. 104–13; 44 U.S.C.
3501–21), Federal agencies must obtain
approval from the Office of Management
and Budget (OMB) for each collection of
information they conduct or sponsor.
This request for comment is being made
pursuant to Section 3506(c)(2)(A) of the
PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Title: (Employment Questionnaire
(VA Form 21–4140 and VA Form 21–
4140–1)).
OMB Control Number: 2900–0079.
Type of Review: Revision of an
approved collection.
Abstract: VA Forms 21–4140 and 21–
4140–1 are to be used to gather the
necessary information to determine
continued entitlement to individual
unemployability for veterans who are
unable to secure or follow a
substantially gainful occupation as a
result of his or her service-connected
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Fmt 4703
Sfmt 4703
disabilities. Additionally, per 38 CFR
3.901, veterans must knowingly submit
false information in order for it to be
considered fraud. Therefore, VA
requires veterans who are receiving
individual unemployability benefits to
certify that they are still unemployed or
are marginally employed. The form will
be completed annually by all recipients
of individual unemployability who are
under age 60.
Affected Public: Individuals or
households.
Estimated Annual Burden: 10,833.
Estimated Average Burden per
Respondent: 5 minutes.
Frequency of Response: One time.
Estimated Number of Respondents:
130,000.
By direction of the Secretary.
Cynthia Harvey-Pryor,
Department Clearance Officer, Office of
Privacy and Records Management,
Department of Veterans Affairs.
[FR Doc. 2017–03470 Filed 2–22–17; 8:45 am]
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0660]
Agency Information Collection
Activity: Request for Contact
Information (VA Form Letter 21–30)
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
The Veterans Benefits
Administration (VBA), Department of
Veterans Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
revision of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
VA Form Letter 21–30 is used to
locate a fiduciary, beneficiary, claimant,
or witness when a field examination is
necessary in order to gather information
that is needed to maintain program
integrity.
SUMMARY:
Written comments and
recommendations on the proposed
collection of information should be
received on or before April 24, 2017.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
DATES:
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]]>Agencies
[Federal Register Volume 82, Number 35 (Thursday, February 23, 2017)]
[Notices]
[Pages 11497-11498]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-03550]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Section 1045 Application
to Partnerships
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. Currently, the
IRS is soliciting comments concerning an existing regulation related to
section 1045 Application to Partnerships.
DATES: Written comments should be received on or before April 24, 2017
to be assured of consideration.
ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal
Revenue Service, Room 6527, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to R. Joseph Durbala, at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 317-5746, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Section 1045 Application to Partnerships.
OMB Number: 1545-1893.
Regulation Project Number: TD 9353.
Abstract: This document contains regulations relating to the
application of section 1045 of the Internal Revenue Code (Code) to
partnerships and their partners. These regulations provide rules
regarding the deferral of gain on a partnership's sale of qualified
small business stock and deferral of gain on a partner's sale of
qualified small business stock distributed by a partnership. The final
regulations affect partnerships that invest in qualified small business
stock and their partners. This document also provides notice of a
public hearing on the proposed regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of the currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 1 hour.
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
[[Page 11498]]
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: February 14, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017-03550 Filed 2-22-17; 8:45 am]
BILLING CODE 4830-01-P
