Proposed Collection; Comment Request for Sale of Residence From Qualified Personal Residence Trust (T.D. 8743), 42226 [2017-18839]
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Federal Register / Vol. 82, No. 171 / Wednesday, September 6, 2017 / Notices
participants questions regarding
demographics, driving, alcohol, and
drug use.
Data collection would take place over
a six month period at two to three sites
across the country. The research team
will coordinate with the local police
departments and officials at these sites.
There will be a private room at each
police department’s booking facility for
this study’s use.
A police officer will briefly inform the
driver/potential participant of the
opportunity to participate in a research
study sponsored by NHTSA. If the
driver is interested, a researcher will
provide full information about the
study. If the driver is not interested, no
information will be collected on that
person. The researcher will highlight
that participation is voluntary, the oral
fluid and survey responses will be
anonymous, and the participant may
stop the study at any time. The results
of the drug test and questionnaire will
not be provided to anyone outside of the
research team (including to the
participant), and participation in the
study will not be used to help or hurt
the individual in any related legal
proceedings. All participants must be 18
years of age or older to participate.
To provide an oral fluid sample, a
participant simply places a cotton swab
in their mouth for approximately 5
minutes. The specimen will be sent to
an independent laboratory for analyses.
The participant will also be provided a
self-report survey on alcohol and drug
use, perceptions of impaired driving,
and driving behaviors. This survey will
take approximately 10 minutes and will
be conducted via an electronic tablet or,
if needed, a paper copy will be
available. All data will be housed on a
secure data collection and management
site. No identifying participant
information will be collected or used in
the study. Drug test results will only be
associated with survey responses using
a project subject code.
Description of the Need for the
Information and Proposed Use of the
Information: The purpose of this study
is to examine the drug presence and
drug use characteristics of drivers
arrested for impaired driving. While
there is extensive research on alcoholimpaired driving, significantly less is
known about the prevalence and risk
factors of over-the-counter, prescription,
and illegal drug-positive driving. A
significant reason for this lack of
information is that impaired drivers
with alcohol in their system are rarely
tested for other drugs and, when tested,
are only tested for a few drugs. To
address this knowledge gap, this study
will obtain a biological specimen from
VerDate Sep<11>2014
17:37 Sep 05, 2017
Jkt 241001
the drivers, to directly learn about drug
use, along with collecting self-report
data.
The data will be used to better
understand the prevalence of a variety
of drugs in impaired drivers and better
understand risk factors for drugimpaired driving.
Authority: 44 U.S.C. Section 3506(c)(2)(A).
Issued in Washington, DC.
Jeff Michael,
Associate Administrator, Research and
Program Development.
[FR Doc. 2017–18827 Filed 9–5–17; 8:45 am]
BILLING CODE 4910–59–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Sale of Residence From
Qualified Personal Residence Trust
(T.D. 8743)
Internal Revenue Service (IRS),
Treasury.
ACTION: The Internal Revenue Service
(IRS), 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. The
IRS is soliciting comments concerning
information collection requirements
related to Sale of Residence From
Qualified Personal Residence Trust.
AGENCY:
Written comments should be
received on or before November 6, 2017
to be assured of consideration.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224.
Requests for additional information or
copies of the regulation should be
directed to Taquesha Cain, Room 6526,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
internet at Taquesha.R.Cain@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Sale
of Residence From Qualified Personal
Residence Trust.
OMB Number: 1545–1485.
Regulation Project Number: T.D. 8743
Abstract: Internal Revenue Code
section 2702(a)(3) provides special
favorable valuation rules for valuing the
gift of a personal residence trust.
Regulation section 25.2702–5(a)(2)
provides that if the trust fails to comply
with the requirements contained in the
regulations, the trust will be treated as
DATES:
PO 00000
Frm 00171
Fmt 4703
Sfmt 9990
complying if a statement is attached to
the gift tax return reporting the gift
stating that a proceeding has been
commenced to reform the instrument to
comply with the requirements of the
regulations.
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:
200.
Estimated Time per Respondent: 3
hour, 7 minutes.
Estimated Total Annual Burden
Hours: 625.
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: August 29, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–18839 Filed 9–5–17; 8:45 am]
BILLING CODE 4830–01–P
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]]>Agencies
[Federal Register Volume 82, Number 171 (Wednesday, September 6, 2017)]
[Notices]
[Page 42226]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-18839]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Sale of Residence From
Qualified Personal Residence Trust (T.D. 8743)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: The Internal Revenue Service (IRS), 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. The IRS is soliciting comments
concerning information collection requirements related to Sale of
Residence From Qualified Personal Residence Trust.
-----------------------------------------------------------------------
DATES: Written comments should be received on or before November 6,
2017 to be assured of consideration.
ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.
Requests for additional information or copies of the regulation
should be directed to Taquesha Cain, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224, or through the internet at
Taquesha.R.Cain@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Sale of Residence From Qualified
Personal Residence Trust.
OMB Number: 1545-1485.
Regulation Project Number: T.D. 8743
Abstract: Internal Revenue Code section 2702(a)(3) provides special
favorable valuation rules for valuing the gift of a personal residence
trust. Regulation section 25.2702-5(a)(2) provides that if the trust
fails to comply with the requirements contained in the regulations, the
trust will be treated as complying if a statement is attached to the
gift tax return reporting the gift stating that a proceeding has been
commenced to reform the instrument to comply with the requirements of
the regulations.
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: 200.
Estimated Time per Respondent: 3 hour, 7 minutes.
Estimated Total Annual Burden Hours: 625.
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: August 29, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-18839 Filed 9-5-17; 8:45 am]
BILLING CODE 4830-01-P
