Proposed Collection; Comment Request for Regulation Project, 57528-57529 [2017-26175]
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57528
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
sradovich on DSK3GMQ082PROD with NOTICES
Approved: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of
currently approved collection.
[FR Doc. 2017–26174 Filed 12–4–17; 8:45 am]
Affected Public: Business or other forBILLING CODE 4830–01–P
profit.
Estimated Number of Responses:
DEPARTMENT OF THE TREASURY
3,000,000.
Estimated Time per Response: .13
Internal Revenue Service
hours.
Estimated Total Annual Burden:
Proposed Collection; Comment
385,000.
Request for Regulation Project
The following paragraph applies to all
of the collections of information covered
AGENCY: Internal Revenue Service (IRS),
by this notice:
Treasury.
An agency may not conduct or
ACTION: Notice and request for
sponsor, and a person is not required to
comments.
respond to, a collection of information
SUMMARY: The Internal Revenue Service, unless the collection of information
as part of its continuing effort to reduce
displays a valid OMB control number.
paperwork and respondent burden,
Books or records relating to a collection
invites the general public and other
of information must be retained as long
Federal agencies to take this
as their contents may become material
opportunity to comment on proposed
in the administration of any internal
and/or continuing information
revenue law. Generally, tax returns and
collections, as required by the
tax return information are confidential,
Paperwork Reduction Act of 1995. The
as required by 26 U.S.C. 6103.
IRS is soliciting comments concerning
Request for Comments: Comments
collection requirements related to
submitted in response to this notice will
disclosure of relative values of optional
be summarized and/or included in the
forms of benefit.
request for OMB approval. All
comments will become a matter of
DATES: Written comments should be
public record.
received on or before February 5, 2018
Comments are invited on: (a) Whether
to be assured of consideration.
the collection of information is
ADDRESSES: Direct all written comments
necessary for the proper performance of
to L. Brimmer, Internal Revenue
the functions of the agency, including
Service, Room 6526, 1111 Constitution
whether the information shall have
Avenue NW., Washington, DC 20224.
practical utility; (b) the accuracy of the
FOR FURTHER INFORMATION CONTACT:
agency’s estimate of the burden of the
Requests for additional information or
collection of information; (c) ways to
copies of the regulations should be
enhance the quality, utility, and clarity
directed to Sara Covington, (202) 317
of the information to be collected; (d)
6038, at Internal Revenue Service, Room
ways to minimize the burden of the
6526, 1111 Constitution Avenue NW.,
collection of information on
Washington, DC 20224, or through the
respondents, including through the use
internet at Sara.L.Covington@irs.gov.
of automated collection techniques or
SUPPLEMENTARY INFORMATION:
other forms of information technology;
Title: Disclosure of Relative Values of and (e) estimates of capital or start-up
Optional Forms of Benefit.
costs and costs of operation,
OMB Number: 1545–0928.
maintenance, and purchase of services
Regulation Project Number: T.D. 9099. to provide information.
Abstract: This document contains
Approved: November 28, 2017.
final regulations that consolidate the
L. Brimmer,
content requirements applicable to
Senior Tax Analyst.
explanations of qualified joint and
[FR Doc. 2017–26178 Filed 12–4–17; 8:45 am]
survivor annuities and qualified
BILLING CODE 4830–01–P
preretirement survivor annuities
payable under certain retirement plans,
and specify requirements for disclosing
DEPARTMENT OF THE TREASURY
the relative value of optional forms of
benefit that are payable from certain
Internal Revenue Service
retirement plans in lieu of a qualified
joint and survivor annuity. These
Proposed Collection; Comment
regulations affect plan sponsors and
Request for Regulation Project
administrators, and participants in and
beneficiaries of, certain retirement
AGENCY: Internal Revenue Service (IRS),
plans.
Treasury.
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
Notice and request for
comments.
ACTION:
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
information collection requirements
related to certain asset transfers to a tax
exempt entity.
DATES: Written comments should be
received on or before February 5, 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 regulation should be
directed to Sara Covington, (202) 317
6038, Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Asset Transfers to a TaxExempt Entity.
OMB Number: 1545–1633.
Regulation Project Number: T.D. 8802.
Abstract: The written representation
requested from a tax-exempt entity in
regulations section 1.337(d)–4(b)(1)(A)
concerns its plans to use assets received
from a taxable corporation in a taxable
unrelated trade or business. The taxable
corporation is not taxable on gain if the
assets are used in a taxable unrelated
trade or business.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions, business or other for-profit
organizations.
Estimated Number of Respondents:
25.
Estimated Time per Respondent: 5
hrs.
Estimated Total Annual Burden
Hours: 125.
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
SUMMARY:
E:\FR\FM\05DEN1.SGM
05DEN1
Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices
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. 2017–26175 Filed 12–4–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 720X
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,
sradovich on DSK3GMQ082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:13 Dec 04, 2017
Jkt 244001
invites the general public and other
Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
Form 720X, Amended Quarterly Federal
Excise Tax Return.
DATES: Written comments should be
received on or before February 5, 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 form and instructions
should be directed to Sara Covington,
(202) 317–6038, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Amended Quarterly Federal
Excise Tax Return.
OMB Number: 1545–1759.
Form Number: 720X.
Abstract: Form 720X is used to make
adjustments to liability reported on
forms 720 you have filed for previous
quarters. It can be filed by itself or it can
be attached to any subsequent Form
720. Code section 6416(d) allows
taxpayers to take a credit on a
subsequent return rather than filing a
refund claim. The creation of Form
720X is to provide a uniform standard
for trust fund accounting.
Current Actions: There are no changes
being made to Form 720X at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Responses:
22,000.
PO 00000
Frm 00107
Fmt 4703
Sfmt 9990
57529
Estimated Time per Response: 6 hrs,
56 minutes.
Estimated Total Annual Burden
Hours: 152,460.
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. 2017–26177 Filed 12–4–17; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\05DEN1.SGM
05DEN1
]]>Agencies
[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Notices]
[Pages 57528-57529]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26175]
-----------------------------------------------------------------------
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
information collections, as required by the Paperwork Reduction Act of
1995. The IRS is soliciting comments concerning information collection
requirements related to certain asset transfers to a tax exempt entity.
DATES: Written comments should be received on or before February 5,
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 regulation should be directed to Sara Covington, (202)
317 6038, Internal Revenue Service, Room 6526, 1111 Constitution Avenue
NW., Washington, DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Asset Transfers to a Tax-Exempt Entity.
OMB Number: 1545-1633.
Regulation Project Number: T.D. 8802.
Abstract: The written representation requested from a tax-exempt
entity in regulations section 1.337(d)-4(b)(1)(A) concerns its plans to
use assets received from a taxable corporation in a taxable unrelated
trade or business. The taxable corporation is not taxable on gain if
the assets are used in a taxable unrelated trade or business.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions, business or other
for-profit organizations.
Estimated Number of Respondents: 25.
Estimated Time per Respondent: 5 hrs.
Estimated Total Annual Burden Hours: 125.
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
[[Page 57529]]
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. 2017-26175 Filed 12-4-17; 8:45 am]
BILLING CODE 4830-01-P
