Proposed Collection; Comment Request for Regulation Project, 55714 [2017-25301]
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55714
Federal Register / Vol. 82, No. 224 / Wednesday, November 22, 2017 / Notices
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
(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
Diesel Fuel and Kerosene Excise Tax;
Dye Injection.
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 CONTACT:
Requests for additional information or
copies of the regulations 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: Diesel Fuel and Kerosene Excise
Tax; Dye Injection.
OMB Number: 1545–1418.
Regulation Project Number: T.D. 9199.
Abstract: In order for diesel fuel and
kerosene that is used in a nontaxable
use to be exempt from tax under section
4082(a), it must be indelibly dyed by
use of a mechanical dye injection
system that satisfies the requirements in
the regulations.
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:
200.
Estimated Time per Response: 7 hrs.
Estimated Total Burden Hours: 1,400.
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.
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SUMMARY:
VerDate Sep<11>2014
18:57 Nov 21, 2017
Jkt 244001
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. 2017–25301 Filed 11–21–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 3921 and 3922 and
TD 9470
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Exercise of an Incentive Stock Option
Under Section 422(b), Information
Reporting Requirements Under Internal
Revenue Service Code Section 6039,
and Transfer of Stock Acquired through
an Employee Stock Purchase Plan
Under Section 423(c).
SUMMARY:
PO 00000
Frm 00162
Fmt 4703
Sfmt 4703
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 CONTACT:
Requests for additional information or
copies of the regulations 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: Form 3921, Exercise of an
Incentive Stock Option Under Section
422(b), Information Reporting
Requirements Under Internal Revenue
Service Code Section 6039, and Form
3922, Transfer of Stock Acquired
through an Employee Stock Purchase
Plan Under Section 423(c).
OMB Number: 1545–2129.
Form Number: 3921 and 3922 and TD
9470.
Abstract: Form 3921 is a copy of the
information return filed with the
Internal Revenue Service by the
corporation which transferred shares of
stock to a recipient. Form 3922 is used
by the corporation to record a transfer
of the legal title of a share of stock
acquired by the employee where the
stock was acquired pursuant to the
exercise of an option described in
Internal Revenue Code section 423(c).
These forms are required to be filed for
stock transfers occurring after 2008.
Treasury Decision 9470 contains the
final regulations relating to the return
and information statement requirements
under Internal Revenue Code section
6039. These regulations reflect changes
to section 6039 made by section 403 of
the Tax Relief and Health Care Act of
2006. These regulations affect
corporations that issue statutory stock
options and provide guidance to assist
corporations in complying with the
return and information statement
requirements under section 6039.
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 and
Households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
51,000.
Estimated Time per Response: 29
mins.
Estimated Total Burden Hours:
25,205.
DATES:
E:\FR\FM\22NON1.SGM
22NON1
]]>Agencies
[Federal Register Volume 82, Number 224 (Wednesday, November 22, 2017)]
[Notices]
[Page 55714]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-25301]
[[Page 55714]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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 Diesel Fuel and
Kerosene Excise Tax; Dye Injection.
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 CONTACT: Requests for additional information
or copies of the regulations 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: Diesel Fuel and Kerosene Excise Tax; Dye Injection.
OMB Number: 1545-1418.
Regulation Project Number: T.D. 9199.
Abstract: In order for diesel fuel and kerosene that is used in a
nontaxable use to be exempt from tax under section 4082(a), it must be
indelibly dyed by use of a mechanical dye injection system that
satisfies the requirements in the regulations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 200.
Estimated Time per Response: 7 hrs.
Estimated Total Burden Hours: 1,400.
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. 2017-25301 Filed 11-21-17; 8:45 am]
BILLING CODE 4830-01-P
