Proposed Collection; Comment Request for Regulation Project, 45949-45950 [2017-21145]
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Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices
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 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–21153 Filed 9–29–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2003–
84
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of information collection;
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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Revenue Procedure 2003–84, Optional
election to make monthly 706(a)
computations.
SUMMARY:
Written comments should be
received on or before December 1, 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: Optional election to make
monthly 706(a) computations.
OMB Number: 1545–1768.
Revenue Procedure Number: Revenue
Procedure 2003–84.
Abstract: This procedure allows
certain partnerships that invest in taxexempt obligations to make an election
that enables the partners to take into
account monthly the inclusions
required under sections 702 and 707(c)
of the Code and provides rules for
partnership income tax reporting under
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DATES:
VerDate Sep<11>2014
19:01 Sep 29, 2017
Jkt 244001
section 6031 for such partnerships. Rev.
Proc. 2002–68 modified and
superseded.
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.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 500.
The following paragraph applies to all
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 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–21152 Filed 9–29–17; 8:45 am]
BILLING CODE 4830–01–P
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45949
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
carryover of passive activity losses and
credits and at-risk losses to bankruptcy
estates of individuals.
DATES: Written comments should be
received on or before December 1, 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 this regulation should be
directed to Sara Covington, at Internal
Revenue Service, Room 6526, 1111
Constitution Ave., NW., Washington,
DC 20224, or through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Carryover of Passive Activity
Losses and Credits and At Risk Losses
to Bankruptcy Estates for Individuals.
OMB Number: 1545–1375.
Regulation Project Number: T.D. 8537.
Abstract: These regulations relate to
the application of carryover of passive
activity losses and credits and at risk
losses to the bankruptcy estates of
individuals. The final regulations affect
individual taxpayers who file
bankruptcy petitions under chapter 7 or
chapter 11 of title 11 of the United
States Code and have passive activity
losses and credits under section 469 or
losses under section 465.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 12
Minutes.
Estimated Total Annual Burden
Hours: 100.
SUMMARY:
E:\FR\FM\02OCN1.SGM
02OCN1
45950
Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices
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 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–21145 Filed 9–29–17; 8:45 am]
BILLING CODE P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form CT–1 and CT–1 X
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice.
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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form CT–1, Employer’s Annual
Railroad Retirement Tax Return and
sradovich on DSK3GMQ082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
19:01 Sep 29, 2017
Jkt 244001
Form CT–1 X, Adjusted Employer’s
Annual Railroad Retirement Tax Return
or Claim for Refund.
DATES: Written comments should be
received on or before December 1, 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: Employer’s Annual Railroad
Retirement Tax Return; Adjusted
Employer’s Annual Railroad Retirement
Tax Return or Claim for Refund.
OMB Number: 1545–0001.
Form Number: Form CT–1 and Form
CT–1 X.
Abstract: Railroad employers are
required to file an annual return to
report employer and employee Railroad
Retirement Tax Act (RRTA) taxes. Form
CT–1 is used for this purpose. The IRS
uses the information to insure that the
employer has paid the correct tax. Form
CT–1X is used to correct previously
filed Forms CT–1.
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: Businesses or other
for-profit organizations, not-for-profit
institutions, and state, local or tribal
governments.
Estimated Number of Respondents:
2,400.
Estimated Time per Respondent: 16
hours, 26 minutes.
Estimated Total Annual Burden
Hours: 39,455.
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
PO 00000
Frm 00156
Fmt 4703
Sfmt 4703
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 25, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–21149 Filed 9–29–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8904
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 8904, Credit for Oil and Gas
Production From Marginal Wells.
DATES: Written comments should be
received on or before December 1, 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: Credit for Oil and Gas
Production From Marginal Wells.
SUMMARY:
E:\FR\FM\02OCN1.SGM
02OCN1
]]>Agencies
[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Pages 45949-45950]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21145]
-----------------------------------------------------------------------
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 carryover of passive activity losses and credits and at-risk
losses to bankruptcy estates of individuals.
DATES: Written comments should be received on or before December 1,
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 this regulation should
be directed to Sara Covington, at Internal Revenue Service, Room 6526,
1111 Constitution Ave., NW., Washington, DC 20224, or through the
internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Carryover of Passive Activity Losses and Credits and At Risk
Losses to Bankruptcy Estates for Individuals.
OMB Number: 1545-1375.
Regulation Project Number: T.D. 8537.
Abstract: These regulations relate to the application of carryover
of passive activity losses and credits and at risk losses to the
bankruptcy estates of individuals. The final regulations affect
individual taxpayers who file bankruptcy petitions under chapter 7 or
chapter 11 of title 11 of the United States Code and have passive
activity losses and credits under section 469 or losses under section
465.
Current Actions: There are no changes being made to this existing
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 12 Minutes.
Estimated Total Annual Burden Hours: 100.
[[Page 45950]]
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 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21145 Filed 9-29-17; 8:45 am]
BILLING CODE P
