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