Proposed Collection; Comment Request for Deductions and Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or by Foreign Branches of Domestic Corporations, 52970 [2017-24648]
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52970
Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices
Estimated Number of Respondents: 26
minutes.
Estimated Total Annual Burden
Hours: 6,500.
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
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: November 8, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–24649 Filed 11–14–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
sradovich on DSK3GMQ082PROD with NOTICES
[EE–14–81]
Proposed Collection; Comment
Request for Deductions and
Reductions in Earnings and Profits (or
Accumulated Profits) With Respect to
Certain Foreign Deferred
Compensation Plans Maintained by
Certain Foreign Corporations or by
Foreign Branches of Domestic
Corporations
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Sep<11>2014
19:58 Nov 14, 2017
Jkt 244001
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 deductions and reductions in
earnings and profits (or accumulated
profits) with respect to certain foreign
deferred compensation plans
maintained by certain foreign
corporations or by foreign branches of
domestic corporations.
ACTION:
Written comments should be
received on or before January 16, 2018
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.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to Taquesha Cain, at (202) 317–
8979 Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Taquesha.R.Cain@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductions and Reductions in
Earnings and Profits (or Accumulated
Profits) With Respect to Certain Foreign
Deferred Compensation Plans
Maintained by Certain Foreign
Corporations or by Foreign Branches of
Domestic Corporations.
OMB Number: 1545–1393.
Regulation Project Number: EE–14–
81.
Abstract: The regulation provides
guidance regarding the limitations on
deductions and adjustments to earnings
and profits (or accumulated profits) for
certain foreign deferred compensation
plans. The information required by the
regulation will be used by the IRS to
administer section 404A of the Internal
Revenue Code and to accurately
determine the correct deductions and
reductions in earnings and profits
attributable to deferred compensation
plans maintained by foreign subsidiaries
and foreign branches of domestic
corporations.
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 organizations.
Estimated Number of Respondents:
1,250.
DATES:
PO 00000
Frm 00098
Fmt 4703
Sfmt 4703
Estimated Time per Respondent: 508
hours.
Estimated Total Annual Burden
Hours: 634,450.
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: November 8, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–24648 Filed 11–14–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0080]
Agency Information Collection
Activity: Funeral Arrangements
Veterans Health
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
Veterans Health
Administration, Department of Veterans
Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
SUMMARY:
E:\FR\FM\15NON1.SGM
15NON1
]]>Agencies
[Federal Register Volume 82, Number 219 (Wednesday, November 15, 2017)]
[Notices]
[Page 52970]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-24648]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE-14-81]
Proposed Collection; Comment Request for Deductions and
Reductions in Earnings and Profits (or Accumulated Profits) With
Respect to Certain Foreign Deferred Compensation Plans Maintained by
Certain Foreign Corporations or by Foreign Branches of Domestic
Corporations
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: 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 deductions
and reductions in earnings and profits (or accumulated profits) with
respect to certain foreign deferred compensation plans maintained by
certain foreign corporations or by foreign branches of domestic
corporations.
-----------------------------------------------------------------------
DATES: Written comments should be received on or before January 16,
2018 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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation should be directed to Taquesha Cain, at (202)
317-8979 Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224,
or through the internet at Taquesha.R.Cain@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deductions and Reductions in Earnings and Profits (or
Accumulated Profits) With Respect to Certain Foreign Deferred
Compensation Plans Maintained by Certain Foreign Corporations or by
Foreign Branches of Domestic Corporations.
OMB Number: 1545-1393.
Regulation Project Number: EE-14-81.
Abstract: The regulation provides guidance regarding the
limitations on deductions and adjustments to earnings and profits (or
accumulated profits) for certain foreign deferred compensation plans.
The information required by the regulation will be used by the IRS to
administer section 404A of the Internal Revenue Code and to accurately
determine the correct deductions and reductions in earnings and profits
attributable to deferred compensation plans maintained by foreign
subsidiaries and foreign branches of domestic corporations.
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 organizations.
Estimated Number of Respondents: 1,250.
Estimated Time per Respondent: 508 hours.
Estimated Total Annual Burden Hours: 634,450.
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: November 8, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-24648 Filed 11-14-17; 8:45 am]
BILLING CODE 4830-01-P
