Proposed Collection; Comment Request for Regulation Project, 13203-13204 [2017-04588]

Download as PDF Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices asabaliauskas on DSK3SPTVN1PROD with NOTICES Current Actions: There is no change in the paperwork burden previously approved by OMB. This form is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Individuals and households, and businesses and other for-profit organizations. Estimated Number of Respondents: 20,000. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 10,000. 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: February 22, 2017. Tuawana Pinkston, Supervisory Tax Analyst. [FR Doc. 2017–04589 Filed 3–8–17; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:43 Mar 08, 2017 Jkt 241001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 8963 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 Form 8963, Report of Health Insurance Provider Information. DATES: Written comments should be received on or before May 8, 2017 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 LaNita Van Dyke, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Lanita.VanDyke@irs.gov. SUPPLEMENTARY INFORMATION: Title: Report of Health Insurance Provider Information. OMB Number: 1545–2249. Form Number: Form 8963. Abstract: Form 8963 established under Section 9010 of the Patient Protection and Affordable Care Act (PPACA), and Public Law 111–148 (124 Stat. 119 (2010)), as amended by section 10905 of PPACA, and as further amended by section 1406 of the Health Care and Education Reconciliation Act of 2010, Public Law 111–152 (124 Stat. 1029 (2010)), which requires any covered entity engaged in the business of providing health insurance related to United States health risks to annually report its net premiums written. Current Actions: This form is being submitted for OMB approval purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Business and other for-profit organizations and Not-for profit organizations. Estimated Number of Respondents: 3,200. SUMMARY: PO 00000 Frm 00115 Fmt 4703 Sfmt 4703 13203 Estimated Total Annual Burden Hours: 18,208. 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. Pursuant to ACA section 9010, as amended, the information on this form is not subject to section 6103. All information on this form is subject to public disclosure. 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 22, 2017. Tuawana Pinkston, IRS Reports Clearance Officer. [FR Doc. 2017–04586 Filed 3–8–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [CO–88–90] 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 SUMMARY: E:\FR\FM\09MRN1.SGM 09MRN1 asabaliauskas on DSK3SPTVN1PROD with NOTICES 13204 Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices 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 an existing final regulation, CO–88–90 (TD 8530), Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change; Special Rule for Value of a loss Corporation Under the Jurisdiction of a Court in a Title 11 Case (Section 1.382– 9). DATES: Written comments should be received on or before May 8, 2017 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 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: Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction of a Court in a Title 11 Case. OMB Number: 1545–1324. Regulation Project Number: CO–88–90 (TD 8530). Abstract: This regulation provides guidance on determining the value of a loss corporation following an ownership change to which section 382(1)(6) of the Internal Revenue Code applies. Under Code sections 382 and 383, the value of the loss corporation, together with certain other factors, determines the rate at which certain pre-change tax attributes may be used to offset postchange income and tax liability. 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: 3,250. Estimated Time per Respondent: 15 minutes. Estimated Total Annual Burden Hours: 813. 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 VerDate Sep<11>2014 17:43 Mar 08, 2017 Jkt 241001 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 22, 2017. Tuawana Pinkston, Supervisory Tax Analyst. [FR Doc. 2017–04588 Filed 3–8–17; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Financial Research Advisory Committee Office of Financial Research, Treasury. ACTION: Financial Research Advisory Committee—Solicitation of applications for Committee membership. AGENCY: The Office of Financial Research is soliciting applications for membership on its Financial Research Advisory Committee. FOR FURTHER INFORMATION CONTACT: Susan Stiehm, Designated Federal Officer, Office of Financial Research, Department of the Treasury, (212) 376– 9808. SUPPLEMENTARY INFORMATION: Pursuant to the Federal Advisory Committee Act, (Pub. L. 92–463, 5 U.S.C. App. 2 § 1–16, as amended), the Treasury Department established a Financial Research Advisory Committee (Committee) to provide advice and recommendations to SUMMARY: PO 00000 Frm 00116 Fmt 4703 Sfmt 4703 the Office of Financial Research (OFR) and to assist the OFR in carrying out its duties and authorities. (I) Authorities of the OFR Background The OFR was established under Title I of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Pub. L. 111–203, July 21, 2010). The purpose of the OFR is to support the Financial Stability Oversight Council (Council) in fulfilling the purposes and duties of the Council and to support the Council’s member agencies by: —Collecting data on behalf of the Council, and providing such data to the Council and member agencies; —Standardizing the types and formats of data reported and collected; —Performing applied research and essential long-term research; —Developing tools for risk measurement and monitoring; —Performing other related services; —Making the results of the activities of the OFR available to financial regulatory agencies; and —Assisting such member agencies in determining the types and formats of data authorized by the Dodd-Frank Act to be collected by such member agencies. (II) Scope and Membership of the Financial Research Advisory Committee The Financial Research Advisory Committee was established to advise the OFR on issues related to the responsibilities of the office. It may provide its advice, recommendations, analysis, and information directly to the OFR and the OFR may share the Committee’s advice and recommendations with the Secretary of the Treasury or other Treasury officials. The OFR will share information with the Committee as the Director determines will be helpful in allowing the Committee to carry out its role. The Financial Research Advisory Committee is an advisory committee that was established on April 6, 2012 and renewed its charter on March 8, 2016. The OFR is currently soliciting applications for membership in order to provide for rotation of membership, as provided in its original and renewed charter, as well as to provide for a diverse and balanced body with a variety of interests, backgrounds, and viewpoints represented. Providing for such diversity enhances the views and advice offered by the Committee. E:\FR\FM\09MRN1.SGM 09MRN1

Agencies

[Federal Register Volume 82, Number 45 (Thursday, March 9, 2017)]
[Notices]
[Pages 13203-13204]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-04588]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[CO-88-90]


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

[[Page 13204]]

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 an existing final 
regulation, CO-88-90 (TD 8530), Limitation on Net Operating Loss 
Carryforwards and Certain Built-In Losses Following Ownership Change; 
Special Rule for Value of a loss Corporation Under the Jurisdiction of 
a Court in a Title 11 Case (Section 1.382-9).

DATES: Written comments should be received on or before May 8, 2017 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 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: Limitation on Net Operating Loss Carryforwards and Certain 
Built-In Losses Following Ownership Change; Special Rule for Value of a 
Loss Corporation Under the Jurisdiction of a Court in a Title 11 Case.
    OMB Number: 1545-1324. Regulation Project Number: CO-88-90 (TD 
8530).
    Abstract: This regulation provides guidance on determining the 
value of a loss corporation following an ownership change to which 
section 382(1)(6) of the Internal Revenue Code applies. Under Code 
sections 382 and 383, the value of the loss corporation, together with 
certain other factors, determines the rate at which certain pre-change 
tax attributes may be used to offset post-change income and tax 
liability.
    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: 3,250.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 813.
    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: February 22, 2017.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2017-04588 Filed 3-8-17; 8:45 am]
BILLING CODE 4830-01-P