Proposed Collection; Comment Request for Regulation Project, 57327-57328 [2017-26004]

Download as PDF Federal Register / Vol. 82, No. 231 / Monday, December 4, 2017 / Notices Entity 1. RUANO YANDUN DRUG TRAFFICKING ORGANIZATION (a.k.a. ‘‘RUANO YANDUN DTO’’), Narino, Colombia; Ecuador [SDNTK]. Designated pursuant to section 805(b)(4) of the Kingpin Act, 21 U.S.C. 1904(b)(4), for playing a significant role in international narcotics trafficking. Dated: November 29, 2017. John E. Smith, Director, Office of Foreign Assets Control. [FR Doc. 2017–26019 Filed 12–1–17; 8:45 am] BILLING CODE 4810–AL–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 5498–QA and 1099–QA 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 Form 5498–QA, ABLE Account Contribution Information, and Form 1099–QA, Distributions from ABLE Accounts. DATES: Written comments should be received on or before February 2, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue sradovich on DSK3GMQ082PROD with NOTICES VerDate Sep<11>2014 18:22 Dec 01, 2017 Jkt 244001 Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions 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: ABLE Account Contribution Information; Distributions from ABLE Accounts. OMB Number: 1545–2262. Form Numbers: 5498–QA; 1099–QA. Abstract: Public Law 113–295, ABLE Act of 2014, granted States, agencies and/or their instrumentalities the authority to allow for the establishment of special accounts that allow individuals and families to set aside money for the purpose of supporting individuals with disabilities to maintain health, independence, and quality of life, without impacting eligibility for other social service financial assistance programs such as Medicaid. Form 5498– QA is used to report to the beneficiaries the contributions, rollovers, and program to program transfers associated with these accounts. Form 1099–QA allows these individuals and families to draw from the special account. Current Actions: There are no changes being made to the forms at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. 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. Form 5498–QA Male; Cedula No. 1087132209 (Colombia) (individual) [SDNTK]. Designated pursuant to section 805(b)(2) of the Kingpin Act, 21 U.S.C. 1904(b)(2), for materially assisting in, or providing financial or technological support for or to, or providing goods or services in support of, the international narcotics trafficking activities of RUANO YANDUN. 2. RUANO YANDUN, Tito Aldemar (a.k.a. ‘‘DON T’’; a.k.a. ‘‘DON TI’’; a.k.a. ‘‘DON TITO’’), Colombia; DOB 18 Oct 1975; POB Ipiales, Narino, Colombia; nationality Colombia; citizen Colombia; Gender Male; Cedula No. 98337819 (Colombia) (individual) [SDNTK]. Designated pursuant to section 805(b)(4) of the Kingpin Act, 21 U.S.C. 1904(b)(4), for playing a significant role in international narcotics trafficking. SUMMARY: 57327 AGENCY: Estimated Number of Responses: 10,000. Estimated Time per Respondent: 11 min. Estimated Total Annual Burden Hours: 1,900 Form 1099–QA Estimated Number of Responses: 10,000. Estimated Time per Respondent: 10 min. Estimated Total Annual Burden Hours: 1,700 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 PO 00000 Frm 00133 Fmt 4703 Sfmt 4703 Approved: November 28, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–26005 Filed 12–1–17; 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. 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 limitations on corporate net operating loss carryforwards. DATES: Written comments should be received on or before February 2, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 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 SUMMARY: E:\FR\FM\04DEN1.SGM 04DEN1 sradovich on DSK3GMQ082PROD with NOTICES 57328 Federal Register / Vol. 82, No. 231 / Monday, December 4, 2017 / Notices 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: Limitations on Corporate Net Operating Loss Carryforwards. OMB Number: 1545–1275. Regulation Project Number: T.D. 8529. Abstract: Sections 1.382–9(d)(2)(iii) and (d)(4)(iv) of the regulation allow a loss corporation to rely on a statement by beneficial owners of indebtedness in determining whether the loss corporation qualifies for the benefits of Internal Revenue Code section 382(1)(5). Regulation section 1.382–9(d)(6)(ii) requires a loss corporation to file an election if it wants to apply the regulation retroactively, or revoke a prior Code section 382(1)(6) election. Current Actions: There are no changes 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: 650. Estimated Time per Respondent: The estimated annual time per respondent with respect to the §§ 1.382–9(d)(2)(iii) and (d)(4)(iv) statements is 15 minutes. The estimated annual time per respondent with respect to the § 1.382– 9(d)(6)(ii) election is 1 hour. Estimated Total Annual Burden Hours: 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 VerDate Sep<11>2014 18:22 Dec 01, 2017 Jkt 244001 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 28, 2017. L. Brimmer, Senior Tax Analyst. balanced to include representation from the taxpaying public, the tax professional community, small and large business, international, wage and investment taxpayers, digital services, academia, and the applicant’s knowledge of Treasury Circular 230. Dated: November 28, 2017. John Lipold, Designated Federal Official. [FR Doc. 2017–26003 Filed 12–1–17; 8:45 am] BILLING CODE 4830–01–P [FR Doc. 2017–26004 Filed 12–1–17; 8:45 am] DEPARTMENT OF THE TREASURY BILLING CODE 4830–01–P Internal Revenue Service DEPARTMENT OF THE TREASURY Internal Revenue Service Internal Revenue Service (IRS), Treasury. ACTION: Notice of Charter renewal. AGENCY: The Charter for the Internal Revenue Service Advisory Council (IRSAC) has been renewed for one year beginning November 24, 2017. FOR FURTHER INFORMATION CONTACT: Ms. Anna Millikan, National Public Liaison, at publicliaison@irs.gov. SUPPLEMENTARY INFORMATION: Notice is hereby given under section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988), and with the approval of the Secretary of the Treasury to announce the renewal of the Internal Revenue Service Advisory Council (IRSAC) for a period of one year. The primary purpose of the advisory council is to provide an organized public forum for Internal Revenue Service officials and representatives of the public to discuss relevant tax administration issues. As an advisory body designed to focus on broad policy matters, the IRSAC reviews existing tax policy and/or makes recommendations with respect to emerging federal tax administration issues. The IRSAC suggests operational improvements, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and suggest improvements with respect to issues having substantive effect on federal tax administration. Conveying the public’s perception of IRS activities to Internal Revenue Service officials, the IRSAC is comprised of individuals who bring substantial, disparate experience and diverse backgrounds. Membership is PO 00000 Frm 00134 Fmt 4703 Sfmt 4703 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter SUMMARY: Proposed Collection; Comment Request for Regulation Project 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 New Markets Tax Credit. DATES: Written comments should be received on or before February 2, 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: New Markets Tax Credit. OMB Number: 1545–1765. Regulation Project Number: T.D. 9171. Abstract: The regulations provide guidance for taxpayers claiming the new markets tax credit under section 45D of the Internal Revenue Code. The reporting requirements in the regulations require a qualified community development entity (CDE) to provide written notice to: (1) Any taxpayer who acquires an equity investment in the CDE at its original issue that the equity investment is a qualified equity investment entitling the SUMMARY: E:\FR\FM\04DEN1.SGM 04DEN1

Agencies

[Federal Register Volume 82, Number 231 (Monday, December 4, 2017)]
[Notices]
[Pages 57327-57328]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26004]


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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, 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 
limitations on corporate net operating loss carryforwards.

DATES: Written comments should be received on or before February 2, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
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

[[Page 57328]]

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: Limitations on Corporate Net Operating Loss Carryforwards.
    OMB Number: 1545-1275.
    Regulation Project Number: T.D. 8529.
    Abstract: Sections 1.382-9(d)(2)(iii) and (d)(4)(iv) of the 
regulation allow a loss corporation to rely on a statement by 
beneficial owners of indebtedness in determining whether the loss 
corporation qualifies for the benefits of Internal Revenue Code section 
382(1)(5). Regulation section 1.382-9(d)(6)(ii) requires a loss 
corporation to file an election if it wants to apply the regulation 
retroactively, or revoke a prior Code section 382(1)(6) election.
    Current Actions: There are no changes to 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: 650.
    Estimated Time per Respondent: The estimated annual time per 
respondent with respect to the Sec. Sec.  1.382-9(d)(2)(iii) and 
(d)(4)(iv) statements is 15 minutes. The estimated annual time per 
respondent with respect to the Sec.  1.382-9(d)(6)(ii) election is 1 
hour.
    Estimated Total Annual Burden Hours: 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: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26004 Filed 12-1-17; 8:45 am]
BILLING CODE 4830-01-P