Proposed Collection; Comment Request for Residence and Source Rules Involving U.S. Possessions and Other Conforming Changes (T.D. 9248), 45951-45952 [2017-21154]
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sradovich on DSK3GMQ082PROD with NOTICES
Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices
OMB Number: 1545–XXXX.
Form Number: 8904.
Abstract: Public Law 108–357, Title
III, Subtitle C, section 341(a) has caused
us to develop a credit for oil and gas
production from marginal wells, which
is reflected on Form 8904 and its
instructions. Tax year 2017 will be the
first year Form 8904 and its instructions
will be released.
Type of Review: This is a new form.
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:
20,000.
Estimated Time per Respondent: 2
hrs., 58 mins.
Estimated Total Annual Burden
Hours: 59,200.
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 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–21141 Filed 9–29–17; 8:45 am]
BILLING CODE 4830–01–P
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19:01 Sep 29, 2017
Jkt 244001
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
dual consolidated loss regulations.
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 Sara Covington, 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: Dual Consolidated Loss
Regulations.
OMB Number: 1545–1946.
Regulation Project Number: T.D. 9315.
Abstract: Section 1503(d) denies the
use of the losses of one domestic
corporation by another affiliated
domestic corporation where the loss
corporation is also subject to the income
tax of a foreign country. These final
regulations address various dual
consolidated loss issues, including
exceptions to the general prohibition
against using a dual consolidated loss to
reduce the taxable income of any other
member of the affiliated group.
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.
Estimated Number of Respondents:
1,780.
Estimated Time per Respondent: 1
hour, 33 minutes.
Estimated Total Annual Burden
Hours: 2,765.
The following paragraph applies to all
of the collections of information covered
by this notice:
SUMMARY:
PO 00000
Frm 00157
Fmt 4703
Sfmt 4703
45951
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. 2017–21147 Filed 9–29–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Residence and Source
Rules Involving U.S. Possessions and
Other Conforming Changes (T.D. 9248)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for comment.
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
SUMMARY:
E:\FR\FM\02OCN1.SGM
02OCN1
sradovich on DSK3GMQ082PROD with NOTICES
45952
Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices
related residence rulings involving U.S.
possessions.
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: Residence Rulings Involving
U.S. Possessions.
OMB Number: 1545–1930.
Regulation Project Number: T.D. 9248.
Abstract: Internal Revenue Code
section 937(a) and 881(b) provides
guidance regarding the final regulations
that provide rules for determining bona
fide residency in the following U.S.
possessions: American Samoa, Guam,
the Northern Mariana Islands, Puerto
Rico, and the United States Virgin
Islands.
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: Individuals or
households or businesses or other forprofit organizations.
Estimated Number of Respondents:
75,000.
Estimated Time per Respondent: 4
hours.
Estimated Total Annual Burden
Hours: 300,000.
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
VerDate Sep<11>2014
19:01 Sep 29, 2017
Jkt 244001
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. 2017–21154 Filed 9–29–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8027 and 8027–T
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for comment.
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
the employer’s annual information
return of tip income and allocated tips
and transmittal of employer’s annual
information return of tip income and
allocated tips.
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 Information
Return of Tip Income and Allocated
Tips (Form 8027), and Transmittal of
Employer’s Annual Information Return
of Tip Income and Allocated Tips (Form
8027–T).
SUMMARY:
PO 00000
Frm 00158
Fmt 4703
Sfmt 4703
OMB Number: 1545–0714.
Form Number: Forms 8027 and
8027–T.
Abstract: To help IRS in its
examinations of returns filed by tipped
employees, large food or beverage
establishments are required to report
annually information concerning food
or beverage operations receipts, tips
reported by employees, and in certain
cases, the employer must allocate tips to
certain employees. Forms 8027 and
8027–T are used for this purpose.
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:
52,050.
Estimated Time per Respondent: 9
hours, 23 minutes.
Estimated Total Annual Burden
Hours: 488,161.
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.
E:\FR\FM\02OCN1.SGM
02OCN1
]]>Agencies
[Federal Register Volume 82, Number 189 (Monday, October 2, 2017)]
[Notices]
[Pages 45951-45952]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-21154]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Residence and Source
Rules Involving U.S. Possessions and Other Conforming Changes (T.D.
9248)
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comment.
-----------------------------------------------------------------------
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
[[Page 45952]]
related residence rulings involving U.S. possessions.
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: Residence Rulings Involving U.S. Possessions.
OMB Number: 1545-1930.
Regulation Project Number: T.D. 9248.
Abstract: Internal Revenue Code section 937(a) and 881(b) provides
guidance regarding the final regulations that provide rules for
determining bona fide residency in the following U.S. possessions:
American Samoa, Guam, the Northern Mariana Islands, Puerto Rico, and
the United States Virgin Islands.
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: Individuals or households or businesses or other
for-profit organizations.
Estimated Number of Respondents: 75,000.
Estimated Time per Respondent: 4 hours.
Estimated Total Annual Burden Hours: 300,000.
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 26, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21154 Filed 9-29-17; 8:45 am]
BILLING CODE 4830-01-P
