Proposed Collection; Comment Request for Regulation Project, 45676-45677 [2017-20876]
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45676
Federal Register / Vol. 82, No. 188 / Friday, September 29, 2017 / Notices
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 21, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20875 Filed 9–28–17; 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 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
amortizable bond premium.
DATES: Written comments should be
received on or before November 28,
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 regulations should be
asabaliauskas on DSKBBXCHB2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:50 Sep 28, 2017
Jkt 241001
directed to Martha R. Brinson, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Amortizable Bond Premium.
OMB Number: 1545–1491.
Regulation Project Number: T.D. 8746.
Abstract: This regulation addresses
the tax treatment of bond premium. The
regulation provides that a holder may
make an election to amortize bond
premium by offsetting interest income
with bond premium, and the holder
must attach a statement to their tax
return providing certain information.
The regulation also provides that a
taxpayer may receive automatic consent
to change its method of accounting for
premium provided the taxpayer attaches
a statement to its tax return. The
information requested is necessary for
the IRS to determine whether an issuer
or a holder has changed its method of
accounting for premium.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 45
minutes.
Estimated Total Annual Burden
Hours: 7,500.
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
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
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 21, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20872 Filed 9–28–17; 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 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. The
IRS is soliciting comments concerning
information collection requirements
related to additional first year
depreciation deduction.
DATES: Written comments should be
received on or before November 28,
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 Sara Covington, at the
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: Additional First Year
Depreciation Deduction.
OMB Number: 1545–2207.
Regulation Project Number: Revenue
Procedure 2011–26,
Abstract: This revenue procedure
provides guidance under § 2022(a) of
the Small Business Jobs Act of 2010,
Public Law 111–240, 124 Stat. 2504
(September 27, 2010) (SBJA), and
§ 401(a) and (b) of the Tax Relief,
Unemployment Insurance
SUMMARY:
E:\FR\FM\29SEN1.SGM
29SEN1
asabaliauskas on DSKBBXCHB2PROD with NOTICES
Federal Register / Vol. 82, No. 188 / Friday, September 29, 2017 / Notices
Reauthorization, and Job Creation Act of
2010, Public Law 111–312, 124 Stat.
3296 (December 17, 2010) (TRUIRJCA).
Sections 2022(a) of the SBJA and 401(a)
of the TRUIRJCA amend § 168(k)(2) of
the Internal Revenue Code by extending
the placed-in-service date for property
to qualify for the 50-percent additional
first year depreciation deduction.
Section 401(b) of the TRUIRJCA amends
§ 168(k) by adding § 168(k)(5), which
temporarily allows a 100-percent
additional first year depreciation
deduction for certain new property.
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; individuals or households.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 125,000.
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
VerDate Sep<11>2014
18:50 Sep 28, 2017
Jkt 241001
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: September 21, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20876 Filed 9–28–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 843
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 843, Claim for Refund and
Request for Abatement.
DATES: Written comments should be
received on or before November 28,
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 Martha R. Brinson,
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Claim for Refund and Request
for Abatement.
OMB Number: 1545–0024.
Form Number: 843.
Abstract: Internal Revenue Code
section 6402, 6404, and sections
301.6402–2, 301.6404–1, and 301.6404–
3 of the regulations allow for refunds of
taxes (except income taxes) or refund,
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain actions by the
IRS. Form 843 is used by taxpayers to
SUMMARY:
PO 00000
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Fmt 4703
Sfmt 9990
45677
claim these refunds, credits, or
abatements.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, not-for-profit institutions,
farms, and state, local or tribal
governments.
Estimated Number of Responses:
550,500.
Estimated Time per Respondent: 1 hr.,
35 min.
Estimated Total Annual Burden
Hours: 875,295.
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 21, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–20873 Filed 9–28–17; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\29SEN1.SGM
29SEN1
]]>Agencies
[Federal Register Volume 82, Number 188 (Friday, September 29, 2017)]
[Notices]
[Pages 45676-45677]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-20876]
-----------------------------------------------------------------------
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 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. The IRS is soliciting comments
concerning information collection requirements related to additional
first year depreciation deduction.
DATES: Written comments should be received on or before November 28,
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 Sara Covington, at the 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: Additional First Year Depreciation Deduction.
OMB Number: 1545-2207.
Regulation Project Number: Revenue Procedure 2011-26,
Abstract: This revenue procedure provides guidance under Sec.
2022(a) of the Small Business Jobs Act of 2010, Public Law 111-240, 124
Stat. 2504 (September 27, 2010) (SBJA), and Sec. 401(a) and (b) of the
Tax Relief, Unemployment Insurance
[[Page 45677]]
Reauthorization, and Job Creation Act of 2010, Public Law 111-312, 124
Stat. 3296 (December 17, 2010) (TRUIRJCA). Sections 2022(a) of the SBJA
and 401(a) of the TRUIRJCA amend Sec. 168(k)(2) of the Internal
Revenue Code by extending the placed-in-service date for property to
qualify for the 50-percent additional first year depreciation
deduction. Section 401(b) of the TRUIRJCA amends Sec. 168(k) by adding
Sec. 168(k)(5), which temporarily allows a 100-percent additional
first year depreciation deduction for certain new property.
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; individuals or
households.
Estimated Number of Respondents: 250,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 125,000.
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: September 21, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-20876 Filed 9-28-17; 8:45 am]
BILLING CODE 4830-01-P
