Agency Information Collection Activities; Submission for OMB Review; Comment Request; Changes in Periods of Accounting, 13588 [2018-06340]

Download as PDF 13588 Federal Register / Vol. 83, No. 61 / Thursday, March 29, 2018 / Notices DEPARTMENT OF THE TREASURY Estimated Total Annual Burden Hours: 1,200. 5. Title: Specific and Continuing Export Bonds for Distilled Spirits or Wine. OMB Control Number: 1513–0135. Type of Review: Revision of a currently approved collection. Abstract: The IRC at 26 U.S.C. 5175, 5214, and 5362 authorizes exporters (other than proprietors of distilled spirits plants or bonded wine premises) to withdraw distilled spirits and wine, without payment of tax, for export if the exporter provides a bond, as prescribed by regulation. In order to protect the revenue and provide exporters with a degree of flexibility based on individual need, the TTB alcohol export regulations in 27 CFR part 28 allow exporters to file either a specific bond using TTB F 5100.25 to cover a single shipment or a continuing bond using TTB F 5100.30 to cover export shipments made from time to time. Form: TTB F 5100.25, TTB F 5100.30. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 20. Authority: 44 U.S.C. 3501 et seq. Dated: March 26, 2018. Spencer W. Clark, Treasury PRA Clearance Officer. [FR Doc. 2018–06305 Filed 3–28–18; 8:45 am] sradovich on DSK3GMQ082PROD with NOTICES BILLING CODE 4810–31–P VerDate Sep<11>2014 19:09 Mar 28, 2018 Jkt 244001 Internal Revenue Service (IRS) Agency Information Collection Activities; Submission for OMB Review; Comment Request; Changes in Periods of Accounting Title: Changes in Periods of Accounting. OMB Control Number: 1545–1786. Type of Review: Revision of a currently approved collection. Abstract: This previously approved Revenue Procedure’s 2006–45 (modified and clarified by 2007–64), 2006–46, and 2002–39 (modified by 2003–79) provide the comprehensive administrative rules and guidance for affected taxpayers adopting, changing, or retaining annual accounting periods, for federal income tax purposes. In order to determine whether a taxpayer has properly adopted, changed to, or retained an annual accounting period, certain information regarding the taxpayer’s qualification for and use of the requested annual accounting period is required. The revenue procedures request the information necessary to make that determination when the information is not otherwise available. The only collection of information being reported under this ICR is the information in Revenue Procedure 2002–39. The burden under Revenue Procedure 2006–45 and 2006–46 are being reported under their respective forms (1545–0134 and 1545–0123). Forms: None. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 600. Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before April 30, 2018 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at OIRA_Submission@ OMB.EOP.gov and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, DC 20220, or email at PRA@treasury.gov. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Jennifer Quintana by emailing PRA@treasury.gov, calling (202) 622–0489, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: SUMMARY: PO 00000 Frm 00120 Fmt 4703 Sfmt 9990 Authority: 44 U.S.C. 3501 et seq. Dated: March 26, 2018. Jennifer P. Quintana, Treasury PRA Clearance Officer. [FR Doc. 2018–06340 Filed 3–28–18; 8:45 am] BILLING CODE 4830–01–P E:\FR\FM\29MRN1.SGM 29MRN1

Agencies

[Federal Register Volume 83, Number 61 (Thursday, March 29, 2018)]
[Notices]
[Page 13588]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-06340]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Changes in Periods of Accounting

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before April 30, 2018 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: Changes in Periods of Accounting.
    OMB Control Number: 1545-1786.
    Type of Review: Revision of a currently approved collection.
    Abstract: This previously approved Revenue Procedure's 2006-45 
(modified and clarified by 2007-64), 2006-46, and 2002-39 (modified by 
2003-79) provide the comprehensive administrative rules and guidance 
for affected taxpayers adopting, changing, or retaining annual 
accounting periods, for federal income tax purposes. In order to 
determine whether a taxpayer has properly adopted, changed to, or 
retained an annual accounting period, certain information regarding the 
taxpayer's qualification for and use of the requested annual accounting 
period is required. The revenue procedures request the information 
necessary to make that determination when the information is not 
otherwise available. The only collection of information being reported 
under this ICR is the information in Revenue Procedure 2002-39. The 
burden under Revenue Procedure 2006-45 and 2006-46 are being reported 
under their respective forms (1545-0134 and 1545-0123).
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 600.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: March 26, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018-06340 Filed 3-28-18; 8:45 am]
 BILLING CODE 4830-01-P
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