Proposed Collection; Comment Request for Compensatory Stock Options Under Section 482 (T.D. 9088), 45948-45949 [2017-21153]
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sradovich on DSK3GMQ082PROD with NOTICES
45948
Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices
Entities
1. AGRICULTURAL DEVELOPMENT
BANK, Korea, North [DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
2. CHEIL CREDIT BANK (a.k.a. FIRST
CREDIT BANK; f.k.a. ‘‘KYONGYONG
CREDIT BANK’’), 3–18 Pyongyang
Information Center, Potonggang District,
Pyongyang, Korea, North; Beijing,
China; Shenyang, China; Shanghai,
China; SWIFT/BIC KYCBKPPYXXX
[DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
3. HANA BANKING CORPORATION
LTD, Haebangsan Hotel, Jungsong-Dong,
Sungri Street, Central District,
Pyongyang, Korea, North; Dandong,
China; SWIFT/BIC BRBKKPPIXXX
[DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
4. INTERNATIONAL INDUSTRIAL
DEVELOPMENT BANK, JongpyongDong, Pyong Chon District, Pyongyang,
Korea, North [DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
5. JINMYONG JOINT BANK, Korea,
North; Dalian, China [DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
6. JINSONG JOINT BANK, Korea,
North [DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
7. KORYO COMMERCIAL BANK
LTD., Pyongyang, Korea, North; Beijing,
China; Shenyang, China; SWIFT/BIC
KCBKKPP1 [DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
8. RYUGYONG COMMERCIAL
BANK, Korea, North; Beijing, China;
Dandong, China [DPRK4].
Designated pursuant to Section 1(a)(i)
of Executive Order 13810 for operating
in the financial services industry in
North Korea.
9. CENTRAL BANK OF THE
DEMOCRATIC PEOPLE’S REPUBLIC
OF KOREA, 58–1 Mansu-dong, Sungri
Street, Central District, Pyongyang,
Korea, North [DPRK3].
VerDate Sep<11>2014
19:01 Sep 29, 2017
Jkt 244001
Identified as meeting the definition of
the Government of North Korea as set
forth in Section 9(d) of Executive Order
13722 of March 15, 2016, ‘‘Blocking
Property of the Government of North
Korea and the Workers’ Party of Korea,
and Prohibiting Certain Transactions
With Respect to North Korea’’
(Executive Order 13722) because it is an
agency, instrumentality, or controlled
entity of the Government of North
Korea.
10. FOREIGN TRADE BANK OF THE
DEMOCRATIC PEOPLE’S REPUBLIC
OF KOREA (a.k.a. KOREA TRADE
BANK; a.k.a. MOOYOKBANK; a.k.a.
NORTH KOREA’S FOREIGN TRADE
BANK), FTB Building, Jungsong-dong,
Central District, Pyongyang, Korea,
North; SWIFT/BIC FTBD KP PY
[NPWMD] [DPRK3].
Identified as meeting the definition of
the Government of North Korea as set
forth in Section 9(d) of Executive Order
13722 because it is an agency,
instrumentality, or controlled entity of
the Government of North Korea.
Dated: September 26, 2017.
Michael Mosier,
Acting Director, Office of Foreign Assets
Control.
[FR Doc. 2017–21049 Filed 9–29–17; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Compensatory Stock
Options Under Section 482 (T.D. 9088)
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 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 compensatory stock options
under section 482.
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.
SUMMARY:
PO 00000
Frm 00154
Fmt 4703
Sfmt 4703
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: Compensatory Stock Options
Under Section 482.
OMB Number: 1545–1794.
Regulation Project Number: T.D. 9088.
Abstract: Internal Revenue Code
section 482 provides guidance regarding
the application of the rules of section
482 governing qualified cost sharing
arrangements. These regulations provide
guidance regarding the treatment of
stock-based compensation for purposes
of the rules governing qualified cost
sharing arrangements and for purposes
of the comparability factors to be
considered under the comparable profits
method.
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: Business or other forprofit.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 2,000.
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
E:\FR\FM\02OCN1.SGM
02OCN1
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
sradovich on DSK3GMQ082PROD with NOTICES
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:
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02OCN1
]]>Agencies
[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Pages 45948-45949]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21153]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Compensatory Stock
Options Under Section 482 (T.D. 9088)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and 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 information collection requirements related to compensatory
stock options under section 482.
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: Compensatory Stock Options Under Section 482.
OMB Number: 1545-1794.
Regulation Project Number: T.D. 9088.
Abstract: Internal Revenue Code section 482 provides guidance
regarding the application of the rules of section 482 governing
qualified cost sharing arrangements. These regulations provide guidance
regarding the treatment of stock-based compensation for purposes of the
rules governing qualified cost sharing arrangements and for purposes of
the comparability factors to be considered under the comparable profits
method.
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: Business or other for-profit.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 2,000.
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
[[Page 45949]]
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
