Proposed Information Collection; Comment Request for Regulation Project, 58693 [2017-26876]
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Federal Register / Vol. 82, No. 238 / Wednesday, December 13, 2017 / Notices
period. FMCSA may issue a final
determination at any time after the close
of the comment period.
V. Viewing Comments and Documents
To view comments, as well as any
documents mentioned in this preamble,
go to https://www.regulations.gov and in
the search box insert the docket number
FMCSA–2017–0236 and click ‘‘Search.’’
Next, click ‘‘Open Docket Folder’’ and
you will find all documents and
comments related to this notice.
Issued on: December 6, 2017.
Larry W. Minor,
Associate Administrator for Policy.
[FR Doc. 2017–26875 Filed 12–12–17; 8:45 am]
BILLING CODE 4910–EX–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information 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.
IRS is soliciting comments concerning
Rulings and determination letters.
DATES: Written comments should be
received on or before February 12, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments
to T. Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Please send separate comments for each
specific information collection listed
below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment. Requests for
additional information, or copies of the
information collection and instructions,
or copies of any comments received,
contact Elaine Christophe, at (202) 317–
5745, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Elaine.H.Christophe@irs.gov.
SUPPLEMENTARY INFORMATION:
sradovich on DSK3GMQ082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:53 Dec 12, 2017
Jkt 244001
Title: Revenue Procedure 2017–52;
2017–1; 2017–3, Rulings and
determination letters—26 CFR 601–.201.
OMB Number: 1545–1522.
Form Number: Revenue Procedure
2017–52; 2017–1; 2017–3.
Abstract: Revenue Procedure 2017–1
and 2017–3 explain how the Service
provides advice to taxpayers on issues
under the jurisdiction of the Associate
Chief Counsel (Corporate), the Associate
Chief Counsel (Financial Institutions
and Products), the Associate Chief
Counsel (Income Tax and Accounting),
the Associate Chief Counsel
(International), the Associate Chief
Counsel (Passthroughs and Special
Industries), the Associate Chief Counsel
(Procedure and Administration), and the
Associate Chief Counsel (Tax Exempt
and Government Entities). It explains
the forms of advice and the manner in
which advice is requested by taxpayers
and provided by the Service. Rev. Proc.
2017–52 (1) introduces a pilot program
expanding the scope of letter rulings
available from the Internal Revenue
Service (Service) to include rulings on
the tax consequences of a distribution of
stock and securities of a controlled
corporation under § 355 for a specified
period of time (see section 6 of this
revenue procedure), (2) provides
procedures for taxpayers requesting
these rulings, and (3) clarifies
procedures for taxpayers requesting
rulings on significant issues relating to
these transactions.
Current Actions: This information
collection is being updated with 2017–
52, 2017–1 and 2017–3. The paperwork
burden previously approved by OMB is
also being updated.
Type of Review: Review of a currently
approved collection.
Affected Public: Businesses and other
for profits.
Estimated Number of Respondents:
3,986.
Estimated Time per Respondent:
81.89 hours.
Estimated Total Annual Burden
Hours: 326,436.
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.
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
58693
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
Approved: December 6, 2017.
T. Pinkston,
Senior Tax Analyst.
[FR Doc. 2017–26876 Filed 12–12–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information 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.
IRS is soliciting comments concerning
Limitations on Net Operating Loss
Carryforwards and Certain Built-in
Losses and Credits Following.
DATES: Written comments should be
received on or before February 12, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments
to T. Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Please send separate comments for each
SUMMARY:
E:\FR\FM\13DEN1.SGM
13DEN1
Agencies
[Federal Register Volume 82, Number 238 (Wednesday, December 13, 2017)]
[Notices]
[Page 58693]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26876]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Information 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. IRS is soliciting comments concerning Rulings
and determination letters.
DATES: Written comments should be received on or before February 12,
2018 to be assured of consideration.
ADDRESSES: Direct all written comments to T. Pinkston, Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Please send separate comments for each
specific information collection listed below. You must reference the
information collection's title, form number, reporting or record-
keeping requirement number, and OMB number (if any) in your comment.
Requests for additional information, or copies of the information
collection and instructions, or copies of any comments received,
contact Elaine Christophe, at (202) 317-5745, at Internal Revenue
Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224,
or through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2017-52; 2017-1; 2017-3, Rulings and
determination letters--26 CFR 601-.201.
OMB Number: 1545-1522.
Form Number: Revenue Procedure 2017-52; 2017-1; 2017-3.
Abstract: Revenue Procedure 2017-1 and 2017-3 explain how the
Service provides advice to taxpayers on issues under the jurisdiction
of the Associate Chief Counsel (Corporate), the Associate Chief Counsel
(Financial Institutions and Products), the Associate Chief Counsel
(Income Tax and Accounting), the Associate Chief Counsel
(International), the Associate Chief Counsel (Passthroughs and Special
Industries), the Associate Chief Counsel (Procedure and
Administration), and the Associate Chief Counsel (Tax Exempt and
Government Entities). It explains the forms of advice and the manner in
which advice is requested by taxpayers and provided by the Service.
Rev. Proc. 2017-52 (1) introduces a pilot program expanding the scope
of letter rulings available from the Internal Revenue Service (Service)
to include rulings on the tax consequences of a distribution of stock
and securities of a controlled corporation under Sec. 355 for a
specified period of time (see section 6 of this revenue procedure), (2)
provides procedures for taxpayers requesting these rulings, and (3)
clarifies procedures for taxpayers requesting rulings on significant
issues relating to these transactions.
Current Actions: This information collection is being updated with
2017-52, 2017-1 and 2017-3. The paperwork burden previously approved by
OMB is also being updated.
Type of Review: Review of a currently approved collection.
Affected Public: Businesses and other for profits.
Estimated Number of Respondents: 3,986.
Estimated Time per Respondent: 81.89 hours.
Estimated Total Annual Burden Hours: 326,436.
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 our request for Office of
Management and Budget (OMB) approval of the relevant information
collection. All comments will become a matter of public record. Please
do not include any confidential or inappropriate material in your
comments.
We invite comments on: (a) Whether the collection of information is
necessary for the proper performance of the agency's functions,
including whether the information has 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 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 the
requested information.
Approved: December 6, 2017.
T. Pinkston,
Senior Tax Analyst.
[FR Doc. 2017-26876 Filed 12-12-17; 8:45 am]
BILLING CODE 4830-01-P