Proposed Collection; Comment Request for Revenue Procedure 2003-84, 45949 [2017-21152]
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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superseded.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
PO 00000
Frm 00155
Fmt 4703
Sfmt 4703
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
]]>Agencies
[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Page 45949]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21152]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2003-
84
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of information collection; request for comments.
-----------------------------------------------------------------------
SUMMARY: 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.
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: 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
tax-exempt 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 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 for-profit 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
