Proposed Collection; Comment Request for Revenue Procedure 2014-55, 55489 [2017-25124]
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Federal Register / Vol. 82, No. 223 / Tuesday, November 21, 2017 / Notices
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 7, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–25127 Filed 11–20–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2014–
55
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
Election Procedures and Information
Reporting with Respect to Interests in
Certain Canadian Retirement Plans.
DATES: Written comments should be
received on or before January 22, 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: Requests for
additional information or copies of the
Rev. Proc. should be directed to Martha
R. Brinson, at (202) 317–5753 or at
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: Election Procedures and
Information Reporting with Respect to
Interests in Certain Canadian Retirement
Plans.
asabaliauskas on DSKBBXCHB2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:56 Nov 20, 2017
Jkt 244001
OMB Number: 1545–1773.
Rev. Proc. Number: 2014–55.
Abstract: Revenue Procedure 2002–23
provides guidance for the application by
U.S. citizens and residents of the U.S.—
Canada Income Tax Treaty, as amended
by the 1995 protocol, in order to defer
U.S. Income taxes on income accrued in
certain Canadian retirement plans. This
revenue procedure was superseded by
Revenue Procedure 2014–55.
Current Actions: There are no changes
being made to the Rev. Proc. at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Responses:
20,000.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 10,000.
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: November 6, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–25124 Filed 11–20–17; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00146
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55489
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0171]
Agency Information Collection
Activity: Application for Individualized
Tutorial Assistance
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
The Veterans Benefits
Administration (VBA), Department of
Veterans Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
extension of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before January 22, 2018.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420 or email to
nancy.kessinger@va.gov.
Please refer to ‘‘OMB Control No.
2900–0171 in any correspondence.
During the comment period, comments
may be viewed online through FDMS.
FOR FURTHER INFORMATION CONTACT:
Cynthia Harvey-Pryor at (202) 461–
5870.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995, Federal agencies must
obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
SUMMARY:
E:\FR\FM\21NON1.SGM
21NON1
]]>Agencies
[Federal Register Volume 82, Number 223 (Tuesday, November 21, 2017)]
[Notices]
[Page 55489]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-25124]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2014-
55
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 information collections, as required by the Paperwork Reduction Act
of 1995. The IRS is soliciting comments concerning Election Procedures
and Information Reporting with Respect to Interests in Certain Canadian
Retirement Plans.
DATES: Written comments should be received on or before January 22,
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: Requests for additional information or copies
of the Rev. Proc. should be directed to Martha R. Brinson, at (202)
317-5753 or at 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: Election Procedures and Information Reporting with Respect
to Interests in Certain Canadian Retirement Plans.
OMB Number: 1545-1773.
Rev. Proc. Number: 2014-55.
Abstract: Revenue Procedure 2002-23 provides guidance for the
application by U.S. citizens and residents of the U.S.--Canada Income
Tax Treaty, as amended by the 1995 protocol, in order to defer U.S.
Income taxes on income accrued in certain Canadian retirement plans.
This revenue procedure was superseded by Revenue Procedure 2014-55.
Current Actions: There are no changes being made to the Rev. Proc.
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Responses: 20,000.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 10,000.
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: November 6, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-25124 Filed 11-20-17; 8:45 am]
BILLING CODE 4830-01-P
