Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests, 41310-41312 [2017-18364]
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41310
Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices
Estimated Total Annual Burden
Hours: 85,888.
Title: Pay.gov User Agreement.
OMB Control Number: 1513–0117.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Pay.gov system allows
businesses and members of the public to
pay various Federal taxes and fees, and
submit various reports and requests,
electronically. The TTB portion of the
Pay.gov system provides qualified
alcohol and tobacco proprietors with a
means to file tax returns and pay taxes,
and submit operations and production
reports, electronically rather than
submitting paper checks and documents
by mail or delivery service. TTB uses
the Pay.gov User Agreement to identify,
validate, approve, and register qualified
users of its portion of the Pay.gov
system.
Form: TTB F 5000.31.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 79.
Title: Application, Permit, and
Report—Wine and Beer (Puerto Rico);
and Application, Permit, and Report—
Distilled Spirits Products (Puerto Rico).
OMB Control Number: 1513–0123.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: In general, under the
Internal Revenue Code at 26 U.S.C.
7652(a)(1), merchandise manufactured
in Puerto Rico and shipped to the
United States for consumption or sale is
subject to a tax equal to the internal
revenue tax imposed in the United
States upon like articles of merchandise
of domestic manufacture. Under this
authority, in order to protect the
revenue, the TTB regulations require,
among other things, the use of TTB F
5100.21 and TTB F 5110.51 by persons
shipping wine, beer, and certain
distilled spirits products produced in
Puerto Rico to the United States for
domestic consumption or sale. TTB F
5100.21 is an application and permit to
compute the Federal excise tax on, taxpay, and withdraw wine or beer for
shipment to the United States. TTB F
5110.51 is an application and permit to
compute the tax on, tax-pay, and
withdraw for shipment to the United
States certain distilled spirits products.
Forms: TTB F 5100.21, TTB F
5110.51.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 35.
Title: Distilled Spirits Bond
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OMB Control Number: 1513–0125.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Subject to the exemptions
under the IRC at 26 U.S.C. 5551(d) and
5181(c)(3), the IRC at 26 U.S.C. 5173
and 5181 requires distilled spirits plants
(DSPs) and alcohol fuel plants (AFPs) to
furnish a bond. Form TTB F 5110.56 is
used by proprietors of Distilled Spirits
Plants (DSPs) and Alcohol Fuel Plants
(AFPs) to file bond coverage with TTB.
Using this form, these proprietors may
file coverage and/or withdraw coverage
for one plant or multiple plants, and
proprietors of DSPs also may provide
operations coverage for adjacent wine
cellars. The bond may be secured
through a surety company or it may be
secured with collateral (cash or
Treasury Bonds or Treasury Notes). The
bond protects the revenue by ensuring
adequate assets are available to pay
Federal excise tax liabilities.
Form: TTB F 5110.56.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 716.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017–18365 Filed 8–29–17; 8:45 am]
BILLING CODE 4810–31–P
DEPARTMENT OF THE TREASURY
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Community Development Financial
Institutions (CDFI)
Title: Capital Magnet Fund Forms.
OMB Control Number: 1545–0036.
Type of Review: Revision of a
currently approved collection.
Abstract: Under the Capital Magnet
Fund (CMF) the Community
Development Financial Institutions
(CDFI) Fund provides competitively
awarded grants to CDFIs and qualified
nonprofit housing organizations to
finance affordable housing and related
community development projects.
Forms: 20170731–1, 201706–1,
20170731–2, 201706–2.
Affected Public: Businesses or other
for-profits, Not-for-profit Institutions,
State, Local, and Tribal Governments.
Estimated Total Annual Burden
Hours: 22,200.
Authority: 44 U.S.C. 3501 et seq.
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Capital
Magnet Fund Forms
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
BILLING CODE 4810–70–P
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
DATES: Comments should be received on
or before September 29, 2017 to be
assured of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
SUMMARY:
PO 00000
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[FR Doc. 2017–18363 Filed 8–29–17; 8:45 am]
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
IRS Information Collection Requests
Departmental Offices, U.S.
Department of the Treasury.
ACTION: Notice.
AGENCY:
The Department of the
Treasury will submit the following
information collection requests to the
Office of Management and Budget
(OMB) for review and clearance in
accordance with the Paperwork
Reduction Act of 1995, on or after the
date of publication of this notice. The
public is invited to submit comments on
these requests.
SUMMARY:
E:\FR\FM\30AUN1.SGM
30AUN1
Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices
Comments should be received on
or before September 29, 2017 to be
assured of consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8142, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submissions may be
obtained from Jennifer Leonard by
emailing PRA@treasury.gov, calling
(202) 622–0489, or viewing the entire
information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
mstockstill on DSK30JT082PROD with NOTICES
DATES:
Internal Revenue Service (IRS)
Title: U.S. Business Income Tax
Return.
OMB Control Number: 1545–0123.
Type of Review: Revision of a
currently approved collection.
Abstract: These forms are used by
businesses to report their income tax
liability. The data is used to verify that
the items reported on the forms are
correct, and also for general statistics
use.
Forms: 4255, 8844, 1065–B Schedule
K–1, 1120–S Schedule K–1, 1120–L,
8830, 8908, 1120–PC, 1120–REIT, 1120–
S Schedule B–1, 5884, 1065–X, 1065–X,
8845, 1120–S Schedule M–3, 1120–IC
DISC Schedule P, 1120–F Schedule V,
1120–ND, 1120–PC, 56, 8848, 8900,
1120 Schedule O, 5471 Schedule J
Schedule M Schedule O, 1120–L
Schedule M–3, 8858 Schedule M, 8865
Schedule K–1 Schedule O Schedule P,
1065–B Schedule K–1, 1066, 1118, 1118
Schedule i, 1118 Schedule J, 1118
Schedule K, 1120, 1120 Schedule D,
1120 Schedule H, 1120 Schedule M–3,
1120 Schedule PH, 1120–F Schedule H,
1120–F Schedule i, 1120–F Schedule
M–1 and Schedule M–2, 8938, 8941,
8941, 8947, 926, 926, 966, 970, 976, 982,
SS–4 (PR), T (TIMBER), W–8 BEN, W–
8 IMY, W–8 IMY, 1120–H, 5471
Schedule J, 5471 Schedule M, 5471
Schedule O, 5472, 5713, 6478, 6627,
6781, 7004, 8023, 7004, 8288–B, 8300,
8404, 8453–B, 8655, 8716, 8932, 8933,
8936, 8937, 8937, 8938, 1120 Schedule
B, 1120 Schedule N, 1120 Schedule O,
1120–C, 1120 Schedule G, 5713, 5884–
B, 8023, 8050, 8275, 8275–R, 8302,
8308, 8329, 8621–A, 8697, W–8 BEN,
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8804, 8804 8805 8813, 8804 Schedule A,
8804 Schedule A, 8804–W, 8804–W,
8810, 8810, 8813, 8816, 8819, 8820,
8822–B, 8824, 8824, 8825, 8826, 8827,
8832, 8833, 8835, 8835, 8842, 8844,
8845, 8846, 8858, 8858, 8858 Schedule
M, 8864, 8865, 8865, 8865 Schedule K–
1, 8865 Schedule O, 8865 Schedule P,
8866, 8869, 8872, 8873, 8873, 8874,
8875, 8878–A, 8879–B, 8879–C, 8879–I,
8879–PE, 8879–S, 8881, 8882, 8883,
8883, 8886, 8886, 8893, 8894, 973, SS–
4, SS–4, SS–4 (PR), T (TIMBER), 972,
1120–L Schedule M–3, 1120–POL,
1120–RIC, 5472, 56, 56F, 5735, 6198,
6198, 6765, 8275, 8283, 8288, 8288,
8453–C, 8453–PE, 8453–S, 8621, 8697,
8911, 8912, 8912, 8916, 8916–A, 8918,
8923, 8918, 8925, 8926, 8926, 8927,
8931, 8902, 8902, 1120 Schedule UTP,
1120–F, 1120–F Schedule S, 1120–IC
DISC Schedule K, 1120–IC DISC
Schedule Q, 1120–S, 1120–S Schedule
D, 1120–S Schedule K–1, 1120–S
Schedule M–3, 1120–SF, 1120–W,
1120–X, 4626, 4684, 4684, 4626, 4797,
4797, 4810, 4876–A, 5452, 5471, 5471,
1122, 2438, 5713 Schedule A, 5713
Schedule C, 5735, 5884, 8275–R, 8806,
8838, 1065 Schedule D, 1120–F
Schedule M–3, 1120–F Schedule P,
1120–FSC, 8805, 8283, 8609, 8609,
8609–A, 8609–A, 8611, 8621, 8621–A,
8693, 8703, 8903, 8903, 8906, 8907,
8908, 8909, 8910, 8910, 8453–I, 8453–X,
851, 8586, 8594, 8752, 1000, 1042, 1065,
1065 Schedule B–1, 1065 Schedule C,
1066 Schedule Q, 1125–E, 1125–A,
1125–E, 1127, 1128, 1128, 1138, 1139,
1139, 2220, 2220, 2553, 2553, 2848,
2848, 3115, 3115, 3468, 3468, 3520,
3520, 3800, 3800, 4136, 4136, 4255,
4466, 8866, 4562, 4562, 8872, 8896,
8900, 1065 Schedule K–1, 1065
Schedule M–3, 1065–B, 1065 Schedule
M–3, 1120–ND, 8949, W–8 BEN–E, 5713
Schedule B, 1120–PC Schedule M–3,
1042, 1120–S Schedule D, 1120–H,
1120–SF, 1120–F Schedule H, 1120–
FSC, 1120–F Schedule M–3, 1120–F
Schedule S, 1120–F Schedule V, 1120
Schedule D, 1120–F Schedule M–3,
8949, W–8 ECI, 1120–L, 1120–IC DISC,
8936, 8864, W–8 ECI, 8871, 8871, 1065,
1065–B, 1065 Schedule K–1, 1065
Schedule C, 1065 Schedule D, 1066,
1118, 1118 Schedule K, 1118 Schedule
J, 1120, 1120–C, 1120–F, 1120–F
Schedule P, 1120–F Schedule I, W–8
BEN–E, 8911, 8082, 8082, 1120–REIT,
6478, 1120–RIC, 1120–S, 6765, 1120–PC
Schedule M–3, 1120–W, 8834, 8907,
1120 Schedule M–3, 1120 Schedule PH,
1120 Schedule UTP, 1120–FSC
Schedule P, 1120–IC DISC.
Affected Public: Businesses or other
for-profits, Farms.
Estimated Total Annual Burden
Hours: 3,040,000,000.
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41311
Title: Investment Interest Expense
Deduction.
OMB Control Number: 1545–0191.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Internal Revenue Code
section 163(d) provides a limitation on
individuals, estates, or trusts that paid
or accrued interest on investment
indebtedness. Form 4952 is used to
accumulate a taxpayer’s interest from all
sources and provides a line-by-line
computation of the allowable deduction
for investment interest.
Form: 4952.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 205,596.
Title: Consolidated and Controlled
Groups—Intercompany Transactions
and Related Rules.
OMB Control Number: 1545–1433.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: The Treasury regulations
require common parents that make
elections under Section 1.1502–13 to
provide certain information. Section
1.1502 13(f)(5)(ii) provides common
parents with an election to avoid
potential duplications of gain from
certain intercompany distributions and
other transactions with respect to stock
of members. These elections are
designed to provide taxpayers relief
from the application of certain
provisions of the regulations. These
elections must be made by the due date
for the consolidated returns (including
extensions). The section 1.1502
13(f)(5)(ii) election is made by attaching
a statement to the consolidated return.
Section 1.1502–13(f)(6)(i)(C) provides
for an election to reduce basis in parent
stock. The election must be made in a
separate statement filed with the
consolidated group’s tax return. The
information will be used to identify and
assure that the amount, location, timing
and attributes of intercompany
transactions and corresponding items
are properly maintained. Burden for the
collection of information requirements
under 1.1502 13(e)(3) and 1.1502 13(c)
are being reported under OMB number
1545–0123.
Form: None.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 1,050.
Title: Revenue Procedure 2015–40,
Procedures for Requesting Competent
Authority Assistance Under Tax
Treaties.
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41312
Federal Register / Vol. 82, No. 167 / Wednesday, August 30, 2017 / Notices
OMB Control Number: 1545–2044.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: This revenue procedure
2015–40 provides guidance on the
process of requesting and obtaining
assistance under U.S. tax treaties from
the U.S. competent authority, acting
through the Advance Pricing and
Mutual Agreement Program and the
Treaty Assistance and Interpretation
Team of the Deputy Commissioner
(International), Large Business &
International Division of the Internal
Revenue Service. This revenue
procedure updates and supersedes Rev.
Proc. 2006–54, 2006–2 C.B. 1035, and is
being issued concurrently with Rev.
Proc. 2015–41, 2015–35 I.R.B., which
provides guidance with respect to
advance pricing agreements.
This revenue procedure also reflects
modifications based on continuing
internal monitoring of the
administrative procedures of the U.S.
competent authority to ensure that the
administration of U.S. tax treaties is
consistently principled, effective, and
efficient.
Form: None.
Affected Public: Individuals or
Households.
Estimated Total Annual Burden
Hours: 9,000.
Title: Form W–14—Certificate of
Foreign Contracting Party Receiving
Federal Procurement Payments.
OMB Control Number: 1545–2263.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Tax on Certain Foreign
Procurement, Notice of Purposed
Rulemaking, contains proposed
regulations under section 5000C of the
Internal Revenue Code. The proposed
regulations affect U.S. government
acquiring agencies and foreign persons
providing certain goods or services to
the U.S. government pursuant to a
contract. This document also contains
proposed regulations under section
6114, with respect to foreign persons
claiming an exemption from the tax
under an income tax treaty. Section
5000C imposes a 2% tax on foreign
persons (as defined in section
7701(a)(30)), that are parties to specified
Federal procurement contracts with the
U.S. government entered into on and
after January 2, 2011. This tax is
imposed on the gross amount of
specified Federal procurement
payments and is generally collected by
increasing the amount withheld under
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17:40 Aug 29, 2017
Jkt 241001
chapter 3. A Form W–14 must be
provided to the acquiring agency (U.S.
government department, agency,
independent establishment, or
corporation) to: Establish that they are a
foreign contracting party; and If
applicable, claim an exemption from
withholding based on an international
agreement (such as a tax treaty); or
Claim an exemption from withholding,
in whole or in part, based on an
international procurement agreement or
because goods are produced, or services
are performed in the United States. A
Form W–14 must be provided to the
acquiring agency if a foreign contracting
party has been paid a specified Federal
procurement payment and the foreign
contracting party is seeking to claim an
exemption (in whole or in part) from the
tax imposed by section 5000C. Form W–
14 must be submitted when requested
by the acquiring agency, whether or not
an exemption (in whole or in part) is
claimed from withholding under section
5000C.
Form: W–14.
Affected Public: Federal Government.
Estimated Total Annual Burden
Hours: 11,840.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017–18364 Filed 8–29–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Notice of Intent To Grant an Exclusive
License
Department of Veterans Affairs.
Notice of intent.
AGENCY:
ACTION:
Notice is hereby given that
the Department of Veterans Affairs (VA),
Office of Research and Development,
Technology Transfer Program, intends
to grant to the Arizona Board of Regents,
for and on behalf of Northern Arizona
University (NAU), 1395 South Knoles
Drive, PO Box 4087, Flagstaff, AZ
86011–4087, an exclusive license to
U.S. Patent No. 9,457,009 (‘‘Methods
and Compositions for Preventing and
Treating Auditory Dysfunctions’’) and
related patent applications associated
with VA Invention Disclosure number
10–148, titled, ‘‘Otoprotective Uncaria
Tomentosa.’’ The invention provides
methods for treating auditory
impairments in a subject in need of
SUMMARY:
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treatment comprising administering to
said subject an effective amount of a
composition comprising, as an active
agent, one or more of a carboxy alkyl
ester, a quinic acid derivative, a caffeic
acid derivative, a ferulic acid derivative,
or a quinic acid lactone or derivative
thereof or pharmaceutically acceptable
salt thereof and an acceptable carrier or
excipient, so as to treat auditory
impairments in the subject. Ultimately,
this invention provides a novel
therapeutic option for otoprotection
and/or hearing recovery following
injury.
Comments must be received
September 14, 2017.
DATES:
Written comments may be
submitted through www.regulations.gov;
by mail or hand-delivery to the Director,
Regulations Management (02REG),
Department of Veterans Affairs, 810
Vermont Avenue NW., Room 1068,
Washington, DC 20420; or by fax to
(202) 273–9026 (this is a toll-free
number). Copies of comments received
will be available for public inspection in
the Office of Regulation Policy and
Management, Room 1063B, between the
hours of 8:00 a.m. and 4:30 p.m.,
Monday through Friday (except
holidays). Call (202) 461–4902 for an
appointment (this is not a toll-free
number). In addition, during the
comment period, comments may be
viewed online through the Federal
Docket Management System at
www.regulations.gov.
ADDRESSES:
Dr.
Lee A. Sylvers, Technology Transfer
Specialist, Office of Research and
Development (10P9TT), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420, (202) 443–
5646 (this is not a toll-free number).
FOR FURTHER INFORMATION CONTACT:
It is in the
public interest to license this invention.
NAU submitted a complete and
sufficient application for a license. The
prospective exclusive license will be
royalty-bearing and will comply with
the terms and conditions of 35 U.S.C.
209 and 37 CFR 404.7. The prospective
exclusive license may be granted unless,
within 15 days from the date of this
published Notice, the Department of
Veterans Affairs, Office of Research and
Development, Technology Transfer
Program receives written evidence and
argument which establishes that the
grant of the license would not be
consistent with the requirements of 35
U.S.C. 209 and 37 CFR 404.7.
SUPPLEMENTARY INFORMATION:
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]]>Agencies
[Federal Register Volume 82, Number 167 (Wednesday, August 30, 2017)]
[Notices]
[Pages 41310-41312]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-18364]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Agency Information Collection Activities; Submission for OMB
Review; Comment Request; Multiple IRS Information Collection Requests
AGENCY: Departmental Offices, U.S. Department of the Treasury.
ACTION: Notice.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, on or after the date of publication of this
notice. The public is invited to submit comments on these requests.
[[Page 41311]]
DATES: Comments should be received on or before September 29, 2017 to
be assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestions for
reducing the burden, to (1) Office of Information and Regulatory
Affairs, Office of Management and Budget, Attention: Desk Officer for
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be
obtained from Jennifer Leonard by emailing PRA@treasury.gov, calling
(202) 622-0489, or viewing the entire information collection request at
www.reginfo.gov.
SUPPLEMENTARY INFORMATION:
Internal Revenue Service (IRS)
Title: U.S. Business Income Tax Return.
OMB Control Number: 1545-0123.
Type of Review: Revision of a currently approved collection.
Abstract: These forms are used by businesses to report their income
tax liability. The data is used to verify that the items reported on
the forms are correct, and also for general statistics use.
Forms: 4255, 8844, 1065-B Schedule K-1, 1120-S Schedule K-1, 1120-
L, 8830, 8908, 1120-PC, 1120-REIT, 1120-S Schedule B-1, 5884, 1065-X,
1065-X, 8845, 1120-S Schedule M-3, 1120-IC DISC Schedule P, 1120-F
Schedule V, 1120-ND, 1120-PC, 56, 8848, 8900, 1120 Schedule O, 5471
Schedule J Schedule M Schedule O, 1120-L Schedule M-3, 8858 Schedule M,
8865 Schedule K-1 Schedule O Schedule P, 1065-B Schedule K-1, 1066,
1118, 1118 Schedule i, 1118 Schedule J, 1118 Schedule K, 1120, 1120
Schedule D, 1120 Schedule H, 1120 Schedule M-3, 1120 Schedule PH, 1120-
F Schedule H, 1120-F Schedule i, 1120-F Schedule M-1 and Schedule M-2,
8938, 8941, 8941, 8947, 926, 926, 966, 970, 976, 982, SS-4 (PR), T
(TIMBER), W-8 BEN, W-8 IMY, W-8 IMY, 1120-H, 5471 Schedule J, 5471
Schedule M, 5471 Schedule O, 5472, 5713, 6478, 6627, 6781, 7004, 8023,
7004, 8288-B, 8300, 8404, 8453-B, 8655, 8716, 8932, 8933, 8936, 8937,
8937, 8938, 1120 Schedule B, 1120 Schedule N, 1120 Schedule O, 1120-C,
1120 Schedule G, 5713, 5884-B, 8023, 8050, 8275, 8275-R, 8302, 8308,
8329, 8621-A, 8697, W-8 BEN, 8804, 8804 8805 8813, 8804 Schedule A,
8804 Schedule A, 8804-W, 8804-W, 8810, 8810, 8813, 8816, 8819, 8820,
8822-B, 8824, 8824, 8825, 8826, 8827, 8832, 8833, 8835, 8835, 8842,
8844, 8845, 8846, 8858, 8858, 8858 Schedule M, 8864, 8865, 8865, 8865
Schedule K-1, 8865 Schedule O, 8865 Schedule P, 8866, 8869, 8872, 8873,
8873, 8874, 8875, 8878-A, 8879-B, 8879-C, 8879-I, 8879-PE, 8879-S,
8881, 8882, 8883, 8883, 8886, 8886, 8893, 8894, 973, SS-4, SS-4, SS-4
(PR), T (TIMBER), 972, 1120-L Schedule M-3, 1120-POL, 1120-RIC, 5472,
56, 56F, 5735, 6198, 6198, 6765, 8275, 8283, 8288, 8288, 8453-C, 8453-
PE, 8453-S, 8621, 8697, 8911, 8912, 8912, 8916, 8916-A, 8918, 8923,
8918, 8925, 8926, 8926, 8927, 8931, 8902, 8902, 1120 Schedule UTP,
1120-F, 1120-F Schedule S, 1120-IC DISC Schedule K, 1120-IC DISC
Schedule Q, 1120-S, 1120-S Schedule D, 1120-S Schedule K-1, 1120-S
Schedule M-3, 1120-SF, 1120-W, 1120-X, 4626, 4684, 4684, 4626, 4797,
4797, 4810, 4876-A, 5452, 5471, 5471, 1122, 2438, 5713 Schedule A, 5713
Schedule C, 5735, 5884, 8275-R, 8806, 8838, 1065 Schedule D, 1120-F
Schedule M-3, 1120-F Schedule P, 1120-FSC, 8805, 8283, 8609, 8609,
8609-A, 8609-A, 8611, 8621, 8621-A, 8693, 8703, 8903, 8903, 8906, 8907,
8908, 8909, 8910, 8910, 8453-I, 8453-X, 851, 8586, 8594, 8752, 1000,
1042, 1065, 1065 Schedule B-1, 1065 Schedule C, 1066 Schedule Q, 1125-
E, 1125-A, 1125-E, 1127, 1128, 1128, 1138, 1139, 1139, 2220, 2220,
2553, 2553, 2848, 2848, 3115, 3115, 3468, 3468, 3520, 3520, 3800, 3800,
4136, 4136, 4255, 4466, 8866, 4562, 4562, 8872, 8896, 8900, 1065
Schedule K-1, 1065 Schedule M-3, 1065-B, 1065 Schedule M-3, 1120-ND,
8949, W-8 BEN-E, 5713 Schedule B, 1120-PC Schedule M-3, 1042, 1120-S
Schedule D, 1120-H, 1120-SF, 1120-F Schedule H, 1120-FSC, 1120-F
Schedule M-3, 1120-F Schedule S, 1120-F Schedule V, 1120 Schedule D,
1120-F Schedule M-3, 8949, W-8 ECI, 1120-L, 1120-IC DISC, 8936, 8864,
W-8 ECI, 8871, 8871, 1065, 1065-B, 1065 Schedule K-1, 1065 Schedule C,
1065 Schedule D, 1066, 1118, 1118 Schedule K, 1118 Schedule J, 1120,
1120-C, 1120-F, 1120-F Schedule P, 1120-F Schedule I, W-8 BEN-E, 8911,
8082, 8082, 1120-REIT, 6478, 1120-RIC, 1120-S, 6765, 1120-PC Schedule
M-3, 1120-W, 8834, 8907, 1120 Schedule M-3, 1120 Schedule PH, 1120
Schedule UTP, 1120-FSC Schedule P, 1120-IC DISC.
Affected Public: Businesses or other for-profits, Farms.
Estimated Total Annual Burden Hours: 3,040,000,000.
Title: Investment Interest Expense Deduction.
OMB Control Number: 1545-0191.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Internal Revenue Code section 163(d) provides a
limitation on individuals, estates, or trusts that paid or accrued
interest on investment indebtedness. Form 4952 is used to accumulate a
taxpayer's interest from all sources and provides a line-by-line
computation of the allowable deduction for investment interest.
Form: 4952.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 205,596.
Title: Consolidated and Controlled Groups--Intercompany
Transactions and Related Rules.
OMB Control Number: 1545-1433.
Type of Review: Extension without change of a currently approved
collection.
Abstract: The Treasury regulations require common parents that make
elections under Section 1.1502-13 to provide certain information.
Section 1.1502 13(f)(5)(ii) provides common parents with an election to
avoid potential duplications of gain from certain intercompany
distributions and other transactions with respect to stock of members.
These elections are designed to provide taxpayers relief from the
application of certain provisions of the regulations. These elections
must be made by the due date for the consolidated returns (including
extensions). The section 1.1502 13(f)(5)(ii) election is made by
attaching a statement to the consolidated return. Section 1.1502-
13(f)(6)(i)(C) provides for an election to reduce basis in parent
stock. The election must be made in a separate statement filed with the
consolidated group's tax return. The information will be used to
identify and assure that the amount, location, timing and attributes of
intercompany transactions and corresponding items are properly
maintained. Burden for the collection of information requirements under
1.1502 13(e)(3) and 1.1502 13(c) are being reported under OMB number
1545-0123.
Form: None.
Affected Public: Businesses or other for-profits.
Estimated Total Annual Burden Hours: 1,050.
Title: Revenue Procedure 2015-40, Procedures for Requesting
Competent Authority Assistance Under Tax Treaties.
[[Page 41312]]
OMB Control Number: 1545-2044.
Type of Review: Extension without change of a currently approved
collection.
Abstract: This revenue procedure 2015-40 provides guidance on the
process of requesting and obtaining assistance under U.S. tax treaties
from the U.S. competent authority, acting through the Advance Pricing
and Mutual Agreement Program and the Treaty Assistance and
Interpretation Team of the Deputy Commissioner (International), Large
Business & International Division of the Internal Revenue Service. This
revenue procedure updates and supersedes Rev. Proc. 2006-54, 2006-2
C.B. 1035, and is being issued concurrently with Rev. Proc. 2015-41,
2015-35 I.R.B., which provides guidance with respect to advance pricing
agreements.
This revenue procedure also reflects modifications based on
continuing internal monitoring of the administrative procedures of the
U.S. competent authority to ensure that the administration of U.S. tax
treaties is consistently principled, effective, and efficient.
Form: None.
Affected Public: Individuals or Households.
Estimated Total Annual Burden Hours: 9,000.
Title: Form W-14--Certificate of Foreign Contracting Party
Receiving Federal Procurement Payments.
OMB Control Number: 1545-2263.
Type of Review: Extension without change of a currently approved
collection.
Abstract: Tax on Certain Foreign Procurement, Notice of Purposed
Rulemaking, contains proposed regulations under section 5000C of the
Internal Revenue Code. The proposed regulations affect U.S. government
acquiring agencies and foreign persons providing certain goods or
services to the U.S. government pursuant to a contract. This document
also contains proposed regulations under section 6114, with respect to
foreign persons claiming an exemption from the tax under an income tax
treaty. Section 5000C imposes a 2% tax on foreign persons (as defined
in section 7701(a)(30)), that are parties to specified Federal
procurement contracts with the U.S. government entered into on and
after January 2, 2011. This tax is imposed on the gross amount of
specified Federal procurement payments and is generally collected by
increasing the amount withheld under chapter 3. A Form W-14 must be
provided to the acquiring agency (U.S. government department, agency,
independent establishment, or corporation) to: Establish that they are
a foreign contracting party; and If applicable, claim an exemption from
withholding based on an international agreement (such as a tax treaty);
or Claim an exemption from withholding, in whole or in part, based on
an international procurement agreement or because goods are produced,
or services are performed in the United States. A Form W-14 must be
provided to the acquiring agency if a foreign contracting party has
been paid a specified Federal procurement payment and the foreign
contracting party is seeking to claim an exemption (in whole or in
part) from the tax imposed by section 5000C. Form W-14 must be
submitted when requested by the acquiring agency, whether or not an
exemption (in whole or in part) is claimed from withholding under
section 5000C.
Form: W-14.
Affected Public: Federal Government.
Estimated Total Annual Burden Hours: 11,840.
Authority: 44 U.S.C. 3501 et seq.
Dated: August 24, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-18364 Filed 8-29-17; 8:45 am]
BILLING CODE 4830-01-P
