Proposed Extension of Information Collection Request Submitted for Public Comment; Rules Relating to Registration, 11581-11582 [2018-05304]
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Federal Register / Vol. 83, No. 51 / Thursday, March 15, 2018 / Notices
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SUPPLEMENTARY INFORMATION:
Title: Qualified Lessee Construction
Allowances for Short-Term Leases.
OMB Number: 1545–1661.
Regulation Project Number: TD 8901.
Abstract: This document contains
final regulations concerning an
exclusion from gross income for
qualified lessee construction allowances
provided by a lessor to a lessee for the
purpose of constructing long-lived
property to be used by the lessee
pursuant to a short-term lease. The final
regulations affect a lessor and a lessee
paying and receiving, respectively,
qualified lessee construction allowances
that are depreciated by a lessor as
nonresidential real property and
excluded from the lessee’s gross income.
The final regulations provide guidance
on the exclusion, the information
required to be furnished by the lessor
and the lessee, and the time and manner
for providing that information to the
IRS.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 10,000.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
VerDate Sep<11>2014
17:34 Mar 14, 2018
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• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: March 6, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018–05305 Filed 3–14–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Rules Relating to
Registration
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 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. Currently, the IRS is
soliciting comments concerning
information collection requirements
related to the rules relating to
registration under section 4101.
DATES: Written comments should be
received on or before May 14, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Roberto Mora-Figueroa, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington,
DC 20224. Requests for additional
information or copies of the regulations
should be directed to R. Joseph Durbala,
at Internal Revenue Service, Room 6129,
1111 Constitution Avenue NW,
Washington DC 20224, or through the
internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Taxable Fuel; registration.
SUMMARY:
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11581
OMB Number: 1545–0725.
Form Number: 928.
Abstract: Under IRC section 4101(b)
Secretary may require, as a condition of
registration under 4101(a), that the
applicant give a bond in an amount that
the Secretary determines is appropriate.
Applicant’s that do not meet all the
applicable registration tests for Form
637 registration must secure a federal
bond, from an acceptable surety or
reinsurer listed in Circular 570, prior to
receiving a Form 637 registration under
section 4101. Form 928 is used for this
purpose.
Current Actions: There is no change to
the burden previously approved.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 2.56
hours.
Estimated Total Annual Burden
Hours: 1,280.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
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11582
Federal Register / Vol. 83, No. 51 / Thursday, March 15, 2018 / Notices
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: March 8, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018–05304 Filed 3–14–18; 8:45 am]
sradovich on DSK3GMQ082PROD with NOTICES
BILLING CODE 4830–01–P
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17:34 Mar 14, 2018
Jkt 244001
PO 00000
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]]>Agencies
[Federal Register Volume 83, Number 51 (Thursday, March 15, 2018)]
[Notices]
[Pages 11581-11582]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-05304]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Rules Relating to Registration
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 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. Currently, the IRS is soliciting comments
concerning information collection requirements related to the rules
relating to registration under section 4101.
DATES: Written comments should be received on or before May 14, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments to Roberto Mora-Figueroa,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW,
Washington, DC 20224. Requests for additional information or copies of
the regulations should be directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington DC
20224, or through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Taxable Fuel; registration.
OMB Number: 1545-0725.
Form Number: 928.
Abstract: Under IRC section 4101(b) Secretary may require, as a
condition of registration under 4101(a), that the applicant give a bond
in an amount that the Secretary determines is appropriate. Applicant's
that do not meet all the applicable registration tests for Form 637
registration must secure a federal bond, from an acceptable surety or
reinsurer listed in Circular 570, prior to receiving a Form 637
registration under section 4101. Form 928 is used for this purpose.
Current Actions: There is no change to the burden previously
approved.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 2.56 hours.
Estimated Total Annual Burden Hours: 1,280.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
[[Page 11582]]
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: March 8, 2018.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2018-05304 Filed 3-14-18; 8:45 am]
BILLING CODE 4830-01-P
