Proposed Collection; Comment Request for Regulation Project, 55712-55713 [2017-25302]
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55712
Federal Register / Vol. 82, No. 224 / Wednesday, November 22, 2017 / Notices
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 15, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–25220 Filed 11–21–17; 8:45 am]
BILLING CODE 4830–01–P
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning product liability losses and
accumulations for product liability
losses.
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
asabaliauskas on DSKBBXCHB2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:57 Nov 21, 2017
Jkt 244001
Service, Room 6529, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6529,
1111 Constitution Avenue NW.,
Washington DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Product Liability Losses and
Accumulations for Product Liability
Losses.
OMB Number: 1545–0863.
Regulation Project Number: T.D. 8096.
Abstract: T.D. 8096 provides final
regulations relating to product liability
losses and accumulations for the
payment of reasonable anticipated
product liability losses. Changes to the
applicable tax law were made by the
Revenue Act of 1978. Generally, a
taxpayer who sustains a product
liability loss must carry the loss back 10
years. However, a taxpayer may elect to
have such loss treated as a regular net
operating loss under section 172. If
desired, such election is made by
attaching a statement to the tax return.
This statement will enable the IRS to
monitor compliance with the statutory
requirements.
Current Actions: There is no change to
this existing regulation or to 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:
5,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 2,500.
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:
PO 00000
Frm 00160
Fmt 4703
Sfmt 4703
(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 15, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017–25219 Filed 11–21–17; 8:45 am]
BILLING CODE P
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
Manufacturers Excise Taxes on Sporting
Goods and Firearms and Other
Administrative Provisions of Special
Application to Manufacturers and
Retailers Excise Taxes; Reporting and
Recordkeeping Requirements.
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.
SUMMARY:
E:\FR\FM\22NON1.SGM
22NON1
Federal Register / Vol. 82, No. 224 / Wednesday, November 22, 2017 / Notices
asabaliauskas on DSKBBXCHB2PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other
Administrative Provisions of Special
Application to Manufacturers and
Retailers Excise Taxes; Reporting and
Recordkeeping Requirements.
OMB Number: 1545–0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the
Internal Revenue Code impose excise
taxes on the sale or use of certain
articles. Code section 6416 allows a
credit or refund of the tax to
manufacturers in certain cases. Code
sections 6420, 6421, and 6427 allow
credits or refunds of the tax to certain
users of the articles. This regulation
contains reporting and recordkeeping
requirements that enable the IRS and
taxpayers to verify that the proper
amount of tax is reported or excluded.
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 or not-for-profit institutions.
Estimated Number of Respondents:
1,500,000.
Estimated Time per Response: 19
minutes.
Estimated Total Burden Hours:
475,000.
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
VerDate Sep<11>2014
18:57 Nov 21, 2017
Jkt 244001
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
55713
their proportional interest in a foreign
partnership changes. The burden of
complying with the collection of
information required to be reported on
Form 8865 is reflected in the burden for
Approved: November 15, 2017.
Form 8865, ‘‘Return of U.S. Persons
L. Brimmer,
With Respect to Certain Foreign
Senior Tax Analyst.
Partnerships.’’
[FR Doc. 2017–25302 Filed 11–21–17; 8:45 am]
Current Actions: There is no change to
BILLING CODE 4830–01–P
this existing regulation.
Type of Review: Extension of a
DEPARTMENT OF THE TREASURY
currently approved collection.
Affected Public: Business or other forInternal Revenue Service
profit organizations, Individuals or
Proposed Collection; Comment
households and not-for-profit
Request for Regulation Project
institutions.
AGENCY: Internal Revenue Service (IRS),
The burden is reflected in the burden
Treasury.
of Form 8865.
ACTION: Notice and request for
The following paragraph applies to all
comments.
of the collections of information covered
by this notice:
SUMMARY: The Internal Revenue Service
An agency may not conduct or
(IRS), as part of its continuing effort to
sponsor, and a person is not required to
reduce paperwork and respondent
burden, invites the general public and
respond to, a collection of information
other Federal agencies to take this
unless the collection of information
opportunity to comment on information displays a valid OMB control number.
collections, as required by the
Books or records relating to a collection
Paperwork Reduction Act of 1995. The
of information must be retained as long
IRS is soliciting comments concerning
as their contents may become material
Return Requirement for United States
in the administration of any internal
Persons Acquiring or Disposing of an
revenue law. Generally, tax returns and
Interest in a Foreign Partnership, or
tax return information are confidential,
Whose Proportional Interest in a Foreign as required by 26 U.S.C. 6103.
Partnership Changes.
Request for Comments: Comments
DATES: Written comments should be
submitted in response to this notice will
received on or before January 22, 2018
be summarized and/or included in the
to be assured of consideration.
request for OMB approval. All
ADDRESSES: Direct all written comments
comments will become a matter of
to L. Brimmer, Internal Revenue
public record. Comments are invited on:
Service, Room 6526, 1111 Constitution
(a) Whether the collection of
Avenue NW., Washington, DC 20224.
information is necessary for the proper
FOR FURTHER INFORMATION CONTACT:
performance of the functions of the
Requests for additional information or
agency, including whether the
copies of the regulations should be
information shall have practical utility;
directed to Martha R. Brinson, at (202)
(b) the accuracy of the agency’s estimate
317–5753 or at Internal Revenue
of the burden of the collection of
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224, or information; (c) ways to enhance the
quality, utility, and clarity of the
through the Internet at
information to be collected; (d) ways to
Martha.R.Brinson@irs.gov.
minimize the burden of the collection of
SUPPLEMENTARY INFORMATION:
information on respondents, including
Title: Return Requirement for United
States Persons Acquiring or Disposing of through the use of automated collection
techniques or other forms of information
an Interest in a Foreign Partnership, or
Whose Proportional Interest in a Foreign technology; and (e) estimates of capital
or start-up costs and costs of operation,
Partnership Changes.
maintenance, and purchase of services
OMB Number: 1545–1646.
Regulation Project Number: T.D. 8851. to provide information.
Abstract: This document contains
Approved: November 13, 2017.
final regulations under section 6046A of
L. Brimmer,
the Internal Revenue Code relating to
Senior Tax Analyst.
the requirement that United States
[FR Doc. 2017–25303 Filed 11–21–17; 8:45 am]
persons, in certain circumstances, file a
return if they acquire or dispose of an
BILLING CODE 4830–01–P
interest in a foreign partnership, or if
PO 00000
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Sfmt 9990
E:\FR\FM\22NON1.SGM
22NON1
]]>Agencies
[Federal Register Volume 82, Number 224 (Wednesday, November 22, 2017)]
[Notices]
[Pages 55712-55713]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-25302]
-----------------------------------------------------------------------
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 Manufacturers Excise
Taxes on Sporting Goods and Firearms and Other Administrative
Provisions of Special Application to Manufacturers and Retailers Excise
Taxes; Reporting and Recordkeeping Requirements.
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.
[[Page 55713]]
SUPPLEMENTARY INFORMATION:
Title: Manufacturers Excise Taxes on Sporting Goods and Firearms
and Other Administrative Provisions of Special Application to
Manufacturers and Retailers Excise Taxes; Reporting and Recordkeeping
Requirements.
OMB Number: 1545-0723.
Regulation Project Number: T.D. 8043.
Abstract: Chapters 31 and 32 of the Internal Revenue Code impose
excise taxes on the sale or use of certain articles. Code section 6416
allows a credit or refund of the tax to manufacturers in certain cases.
Code sections 6420, 6421, and 6427 allow credits or refunds of the tax
to certain users of the articles. This regulation contains reporting
and recordkeeping requirements that enable the IRS and taxpayers to
verify that the proper amount of tax is reported or excluded.
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 or not-for-profit
institutions.
Estimated Number of Respondents: 1,500,000.
Estimated Time per Response: 19 minutes.
Estimated Total Burden Hours: 475,000.
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 15, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-25302 Filed 11-21-17; 8:45 am]
BILLING CODE 4830-01-P
