Proposed Collection; Comment Request for Regulation Project, 14803 [2017-05595]
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Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices
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: March 10, 2017.
R. Joseph Durbala,
IRS, Tax Analyst.
[FR Doc. 2017–05597 Filed 3–21–17; 8:45 am]
BILLING CODE 4830–01–P
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.
Currently, the IRS is soliciting
comments concerning TD 8566, General
Asset Accounts Under the Accelerated
Cost Recovery System.
DATES: Written comments should be
received on or before May 22, 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 regulation should be
directed to Martha R. Brinson, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: General Asset Accounts Under
the Accelerated Cost Recovery System.
OMB Number: 1545–1331.
Regulation Project Number: TD 8566.
Abstract: Section 168(i)(4) of the
Internal Revenue Code authorizes the
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SUMMARY:
VerDate Sep<11>2014
18:14 Mar 21, 2017
Jkt 241001
Secretary of the Treasury to provide
rules under which a taxpayer may elect
to account for property in one or more
general asset accounts for depreciation
purposes. The regulations describe the
time and manner of making the election
described in Code section 168(i)(4).
Basic information regarding this
election is necessary to monitor
compliance with the rules of Code
section 168.
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 and Farms.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 250.
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: March 6, 2017.
Laurie Brimmer,
IRS Reports Clearance Officer.
[FR Doc. 2017–05595 Filed 3–21–17; 8:45 am]
BILLING CODE 4830–01–P
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14803
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2010–
52
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 2010–52, Extension
of the Amortization Period.
DATES: Written comments should be
received on or before May 22, 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 revenue procedure should
be directed to Sara Covington at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Extension of the Amortization
Period for Plan Sponsor of a
Multiemployer Pension Plan.
OMB Number: 1545–1890.
Revenue Procedure Number: Revenue
Procedure 2010–52.
Abstract: Revenue Procedure 2010–52
describes the procedure by which the
plan sponsor of a multiemployer
pension plan may request and obtain
approval of an extension of an
amortization period in accordance with
section 431(d) of the Code. Rev. Proc.
2008–67 superseded. Rev. Proc. 2010–4
modified.
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, not-for-profit
institutions, and farms.
Estimated Number of Respondents:
25.
SUMMARY:
E:\FR\FM\22MRN1.SGM
22MRN1
Agencies
[Federal Register Volume 82, Number 54 (Wednesday, March 22, 2017)]
[Notices]
[Page 14803]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-05595]
-----------------------------------------------------------------------
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. Currently, the IRS is soliciting
comments concerning TD 8566, General Asset Accounts Under the
Accelerated Cost Recovery System.
DATES: Written comments should be received on or before May 22, 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 regulation should be directed to Martha R. Brinson,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: General Asset Accounts Under the Accelerated Cost Recovery
System.
OMB Number: 1545-1331.
Regulation Project Number: TD 8566.
Abstract: Section 168(i)(4) of the Internal Revenue Code authorizes
the Secretary of the Treasury to provide rules under which a taxpayer
may elect to account for property in one or more general asset accounts
for depreciation purposes. The regulations describe the time and manner
of making the election described in Code section 168(i)(4). Basic
information regarding this election is necessary to monitor compliance
with the rules of Code section 168.
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 for-profit organizations and
Farms.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 250.
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: March 6, 2017.
Laurie Brimmer,
IRS Reports Clearance Officer.
[FR Doc. 2017-05595 Filed 3-21-17; 8:45 am]
BILLING CODE 4830-01-P