Proposed Information Collection; Comment Request for Regulation Project, 58693-58694 [2017-26877]
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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
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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.
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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
sradovich on DSK3GMQ082PROD with NOTICES
58694
Federal Register / Vol. 82, No. 238 / Wednesday, December 13, 2017 / Notices
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:
The IRS is seeking comments
concerning the reporting and/or recordkeeping requirements of TD 8824.
Title: Limitations on Net Operating
Loss Carry-forwards and Certain Built-in
Losses and Credits Following an
Ownership Change of a Consolidated
Group.
OMB Number: 1545–1218.
Regulation Project Number: TD 8824.
Abstract: Section 1502 provides for
the promulgation of regulations with
respect to corporations that file
consolidated income tax returns.
Section 382 limits the amount of income
that can be offset by loss carryovers and
credits after an ownership change.
These final regulations provide rules for
applying section 382 to groups of
corporations that file a consolidated
return.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
12,054.
Estimated Time per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 662.
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
VerDate Sep<11>2014
18:53 Dec 12, 2017
Jkt 244001
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,
Supervisory Tax Analyst.
[FR Doc. 2017–26877 Filed 12–12–17; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of the Assistant Secretary for
International Affairs; Survey of U.S.
Ownership of Foreign Securities as of
December 31, 2017
Departmental Offices,
Department of the Treasury.
ACTION: Notice of reporting
requirements.
AGENCY:
By this Notice, the
Department of the Treasury is informing
the public that it is conducting a
mandatory survey of ownership of
foreign securities by U.S. residents as of
December 31, 2017. This Notice
constitutes legal notification to all
United States persons (defined below)
who meet the reporting requirements set
forth in this Notice that they must
respond to, and comply with, this
survey. The reporting form SHCA (2017)
and instructions may be printed from
the internet at: https://www.treasury.gov/
resource-center/data-chart-center/tic/
Pages/forms-sh.aspx#shc.
Definition: Pursuant to 22 U.S.C. 3102
a United States person is any
individual, branch, partnership,
associated group, association, estate,
trust, corporation, or other organization
(whether or not organized under the
laws of any State), and any government
(including a foreign government, the
United States Government, a State or
local government, and any agency,
corporation, financial institution, or
SUMMARY:
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Fmt 4703
Sfmt 4703
other entity or instrumentality thereof,
including a government-sponsored
agency), who resides in the United
States or is subject to the jurisdiction of
the United States.
Who Must Report: The reporting panel
is based upon the data submitted for the
2016 Benchmark survey and the June
2017 TIC report Aggregate Holdings of
Long-Term Securities by U.S. and
Foreign Residents (TIC SLT). Entities
required to report will be contacted
individually by the Federal Reserve
Bank of New York. Entities not
contacted by the Federal Reserve Bank
of New York have no reporting
responsibilities.
What to Report: This report will
collect information on holdings by U.S.
residents of foreign securities, including
equities, long-term debt securities, and
short-term debt securities (including
selected money market instruments).
How to Report: Copies of the survey
forms and instructions, which contain
complete information on reporting
procedures and definitions, may be
obtained at the website address given
above in the Summary. Completed
reports can be submitted electronically
or mailed to the Federal Reserve Bank
of New York, Statistics Function, 4th
Floor, 33 Liberty Street, New York, NY
10045–0001. Inquiries can be made to
the survey staff of the Federal Reserve
Bank of New York at (212) 720–6300 or
email: SHC.help@ny.frb.org. Inquiries
can also be made to Dwight Wolkow at
(202) 622–1276, email: comments2TIC@
do.treas.gov.
When to Report: Data must be
submitted to the Federal Reserve Bank
of New York, acting as fiscal agent for
the Department of the Treasury, by
March 2, 2018.
Paperwork Reduction Act Notice: This
data collection has been approved by
the Office of Management and Budget
(OMB) in accordance with the
Paperwork Reduction Act and assigned
control number 1505–0146. An agency
may not conduct or sponsor, and a
person is not required to respond to, a
collection of information unless it
displays a valid control number
assigned by OMB. The estimated
average annual burden associated with
this collection of information is 49
hours per respondent for end-investors
and custodians that file Schedule 3
reports covering their securities
entrusted to U.S. resident custodians,
146 hours per respondent for large endinvestors filing Schedule 2 reports, and
546 hours per respondent for large
custodians of securities filing Schedule
2 reports. Comments concerning the
accuracy of this burden estimate and
suggestions for reducing this burden
E:\FR\FM\13DEN1.SGM
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]]>Agencies
[Federal Register Volume 82, Number 238 (Wednesday, December 13, 2017)]
[Notices]
[Pages 58693-58694]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-26877]
-----------------------------------------------------------------------
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
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
[[Page 58694]]
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:
The IRS is seeking comments concerning the reporting and/or record-
keeping requirements of TD 8824.
Title: Limitations on Net Operating Loss Carry-forwards and Certain
Built-in Losses and Credits Following an Ownership Change of a
Consolidated Group.
OMB Number: 1545-1218.
Regulation Project Number: TD 8824.
Abstract: Section 1502 provides for the promulgation of regulations
with respect to corporations that file consolidated income tax returns.
Section 382 limits the amount of income that can be offset by loss
carryovers and credits after an ownership change. These final
regulations provide rules for applying section 382 to groups of
corporations that file a consolidated return.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 12,054.
Estimated Time per Respondent: 20 minutes.
Estimated Total Annual Burden Hours: 662.
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,
Supervisory Tax Analyst.
[FR Doc. 2017-26877 Filed 12-12-17; 8:45 am]
BILLING CODE 4830-01-P
