Proposed Collection; Comment Request for Form 8823, 44490-44491 [2017-20244]
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44490
Federal Register / Vol. 82, No. 183 / Friday, September 22, 2017 / Notices
SRI concluded by expressing the
belief that the subject noncompliance is
inconsequential as it relates to motor
vehicle safety, and that its petition to be
exempted from providing notification of
the noncompliance, as required by 49
U.S.C. 30118, and a remedy for the
noncompliance, as required by 49
U.S.C. 30120, should be granted.
NHTSA notes that the statutory
provisions (49 U.S.C. 30118(d) and
30120(h)) that permit manufacturers to
file petitions for a determination of
inconsequentiality allow NHTSA to
exempt manufacturers only from the
duties found in sections 30118 and
30120, respectively, to notify owners,
purchasers, and dealers of a defect or
noncompliance and to remedy the
defect or noncompliance. Therefore, any
decision on this petition only applies to
the subject tires that SRI no longer
controlled at the time it determined that
the noncompliance existed. However,
any decision on this petition does not
relieve equipment distributors and
dealers of the prohibitions on the sale,
offer for sale, or introduction or delivery
for introduction into interstate
commerce of the noncompliant tires
under their control after SRI notified
them that the subject noncompliance
existed.
Authority: (49 U.S.C. 30118, 30120:
delegations of authority at 49 CFR 1.95 and
501.8)
Jeffrey M. Giuseppe,
Director, Office of Vehicle Safety Compliance.
[FR Doc. 2017–20248 Filed 9–21–17; 8:45 am]
BILLING CODE 4910–59–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 Internal Revenue Service,
as part of its effort to reduce paperwork
and respondent burden, invites the
general public and 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
Treatment of Gain From the Disposition
of Interest in Certain Natural Resource
Recapture Property by S Corporations
and Their Shareholders.
SUMMARY:
VerDate Sep<11>2014
18:11 Sep 21, 2017
Jkt 241001
Written comments should be
received on or before November 21,
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 information collection
should be directed to LaNita Van Dyke,
or 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: Treatment of Gain From the
Disposition of Interest in Certain
Natural Resource Recapture Property by
S Corporations and Their Shareholders.
OMB Number: 1545–1493.
Regulation Project Number: T.D. 8684.
Abstract: This regulation prescribes
rules under Code section 1254 relating
to the treatment by S corporations and
their shareholders of gain from the
disposition of natural resource recapture
property and from the sale or exchange
of S corporation stock. Section 1.1254–
4(c)(2) of the regulation provides that
gain recognized on the sale or exchange
of S corporation stock is not treated as
ordinary income if the shareholder
attaches a statement to his or her return
containing information establishing that
the gain is not attributable to section
1254 costs.
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, and individuals.
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
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
DATES:
PO 00000
Frm 00115
Fmt 4703
Sfmt 4703
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: September 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20241 Filed 9–21–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8823
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
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 8823, LowIncome Housing Credit Agencies Report
of Noncompliance or Building
Disposition.
SUMMARY:
Written comments should be
received on or before November 21,
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 form and instructions
should be directed to, LaNita Van Dyke,
or through the internet at
LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Low-Income Housing Credit
Agencies Report of Noncompliance or
Building Disposition.
DATES:
E:\FR\FM\22SEN1.SGM
22SEN1
Federal Register / Vol. 82, No. 183 / Friday, September 22, 2017 / Notices
OMB Number: 1545–1204.
Form Number: 8823.
Abstract: Under Internal Revenue
Code section 42(m)(1)(B)(iii), state
housing credit agencies are required to
notify the IRS of noncompliance with
the low-income housing tax credit
provisions. A separate form must be
filed for each building that is not in
compliance. The IRS uses this
information to determine whether the
low-income housing credit is being
correctly claimed and whether there is
any credit recapture.
Current Actions: There are no changes
to this form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: State or local
government housing credit agencies.
Estimated Number of Respondents:
20,000.
Estimated Time per Respondent:
15.16 hours.
Estimated Total Annual Burden
Hours: 303,200.
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.
VerDate Sep<11>2014
18:11 Sep 21, 2017
Jkt 241001
Approved: September 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20244 Filed 9–21–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1041–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
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 U.S. information
return-trust accumulation of charitable
amounts.
DATES: Written comments should be
received on or before November 21,
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 form and instructions
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: U.S. Information Return-Trust
Accumulation of Charitable Amounts.
OMB Number: 1545–0094.
Form Number: 1041–A.
Abstract: Form 1041–A is used to
report the information required in
Internal Revenue Code section 6034
concerning accumulation and
distribution of charitable amounts. The
data is used to verify the amounts for
which a charitable deduction was
allowed are used for charitable
purposes.
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: Businesses or other
for-profit organizations, and
individuals.
SUMMARY:
PO 00000
Frm 00116
Fmt 4703
Sfmt 4703
44491
Estimated Number of Respondents:
119,936.
Estimated Time per Respondent: 36
hrs, 40 minutes.
Estimated Total Annual Burden
Hours: 4,396,854.
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: September 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20243 Filed 9–21–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; U.S.
Treasury Auctions Submitter
Agreement
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
SUMMARY:
E:\FR\FM\22SEN1.SGM
22SEN1
]]>Agencies
[Federal Register Volume 82, Number 183 (Friday, September 22, 2017)]
[Notices]
[Pages 44490-44491]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-20244]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8823
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Internal Revenue Service, 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 8823, Low-Income Housing Credit Agencies
Report of Noncompliance or Building Disposition.
DATES: Written comments should be received on or before November 21,
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 form and
instructions should be directed to, LaNita Van Dyke, or through the
internet at LanitaVanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Low-Income Housing Credit Agencies Report of Noncompliance
or Building Disposition.
[[Page 44491]]
OMB Number: 1545-1204.
Form Number: 8823.
Abstract: Under Internal Revenue Code section 42(m)(1)(B)(iii),
state housing credit agencies are required to notify the IRS of
noncompliance with the low-income housing tax credit provisions. A
separate form must be filed for each building that is not in
compliance. The IRS uses this information to determine whether the low-
income housing credit is being correctly claimed and whether there is
any credit recapture.
Current Actions: There are no changes to this form at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: State or local government housing credit agencies.
Estimated Number of Respondents: 20,000.
Estimated Time per Respondent: 15.16 hours.
Estimated Total Annual Burden Hours: 303,200.
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: September 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-20244 Filed 9-21-17; 8:45 am]
BILLING CODE 4830-01-P
