Proposed Collection; Comment Request for TD 8352 and TD 8531, 18873-18874 [2018-09025]
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Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices
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: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–09026 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 3468
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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning Form 3468,
Investment Credit.
DATES: Written comments should be
received on or before June 29, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie 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 LaNita Van Dyke
at (202) 317–6009, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Investment Credit.
OMB Number: 1545–0155.
Abstract: Form 3468 is used to
compute Taxpayers’ credit against their
income tax for certain expenses
nshattuck on DSK9F9SC42PROD with NOTICES
SUMMARY:
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15:01 Apr 27, 2018
Jkt 244001
incurred for their trades or businesses.
The information collected is used by the
IRS to verify that the credit has been
correctly computed.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a current
OMB approval.
Affected Public: Business or other forprofit.
Estimated Number of Responses:
15,345.
Estimated Time per Response: 34
hours, 7 minutes.
Estimated Total Annual Burden
Hours: 523,418.
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: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–09024 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
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18873
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8352 and TD 8531
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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning TD 8352 (temp &
final) Final Regulations Under Sections
382 and 383 of the Internal Revenue
Code of 1986; Pre-change Attributes; TD
8531—Final Regulations Under Section
382.
DATES: Written comments should be
received on or before June 29, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie 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 LaNita Van Dyke
at (202) 317–6009, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: TD 8352 (temp & final) Final
Regulations Under Sections 382 and 383
of the Internal Revenue Code of 1986;
Pre-change Attributes; TD 8531—Final
Regulations Under Section 382.
OMB Number: 1545–1120.
Abstract: (TD 8352) These regulations
require reporting by a corporation after
it undergoes an ‘‘ownership change’’
under Code sections 382 and 383.
Corporations required to report under
these regulations include those with
capital loss carryovers and excess
credits. (TD 8531) These regulations
provide rules for the treatment of
options under Code section 382 for
purposes of determining whether a
corporation undergoes an ownership
change. The regulation allows for
certain elections for corporations whose
stock is subject to options.
Current Actions: There is no change to
these existing regulations.
SUMMARY:
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30APN1
18874
Federal Register / Vol. 83, No. 83 / Monday, April 30, 2018 / Notices
Type of Review: Extension of a current
OMB approval.
Affected Public: Business or other forprofit organizatons.
Estimated Number of Responses:
75,150.
Estimated Time per Response: 2
hours, 56 minutes.
Estimated Total Annual Burden
Hours: 220,575.
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: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–09025 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
nshattuck on DSK9F9SC42PROD with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Sep<11>2014
15:01 Apr 27, 2018
Jkt 244001
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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning the assumptions
of partner liabilities.
DATES: Written comments should be
received on or before June 29, 2018 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie 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 LaNita Van Dyke at (202)
317–6009, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Assumptions of Partner
Liabilities.
OMB Number: 1545–1843.
Regulation Project Number: TD 9207
(Final & Temp), REG–106736–00
(NPRM).
Abstract: In order to be entitled to a
deduction with respect to the economic
performance of a contingent liability
that was contributed by a partner and
assumed by a partnership, the partner,
or former partner of the partnership,
must receive notification of economic
performance of the contingent liability
from the partnership or other partner
assuming the liability.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households.
Estimated Number of Respondents:
250.
Estimated Time per Respondent: 30
minutes.
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
SUMMARY:
PO 00000
Frm 00100
Fmt 4703
Sfmt 4703
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: April 20, 2018.
Laurie Brimmer,
Senior Tax Anayst.
[FR Doc. 2018–09028 Filed 4–27–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Meeting of the Advisory Committee on
Cemeteries and Memorials
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act that a meeting
of the Advisory Committee on
Cemeteries and Memorials will be held
on May 15–May 16, 2018. The meeting
sessions will take place at the Veterans
of Foreign Wars Memorial Building, 200
Maryland Avenue NE, Washington, DC
20002. Sessions are open to the public,
except when the Committee is
conducting tours of VA facilities,
participating in off-site events,
participating in workgroup sessions,
and conducting official Administrative
business.
The purpose of the Committee is to
advise the Secretary of Veterans Affairs
on the administration of national
cemeteries, soldiers’ lots and plots, the
selection of new national cemetery sites,
the erection of appropriate memorials,
and the adequacy of Federal burial
benefits. The Committee will make
E:\FR\FM\30APN1.SGM
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]]>Agencies
[Federal Register Volume 83, Number 83 (Monday, April 30, 2018)]
[Notices]
[Pages 18873-18874]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-09025]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for TD 8352 and TD 8531
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning TD 8352 (temp & final) Final Regulations Under
Sections 382 and 383 of the Internal Revenue Code of 1986; Pre-change
Attributes; TD 8531--Final Regulations Under Section 382.
DATES: Written comments should be received on or before June 29, 2018
to be assured of consideration.
ADDRESSES: Direct all written comments to Laurie 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 LaNita Van
Dyke at (202) 317-6009, Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: TD 8352 (temp & final) Final Regulations Under Sections 382
and 383 of the Internal Revenue Code of 1986; Pre-change Attributes; TD
8531--Final Regulations Under Section 382.
OMB Number: 1545-1120.
Abstract: (TD 8352) These regulations require reporting by a
corporation after it undergoes an ``ownership change'' under Code
sections 382 and 383. Corporations required to report under these
regulations include those with capital loss carryovers and excess
credits. (TD 8531) These regulations provide rules for the treatment of
options under Code section 382 for purposes of determining whether a
corporation undergoes an ownership change. The regulation allows for
certain elections for corporations whose stock is subject to options.
Current Actions: There is no change to these existing regulations.
[[Page 18874]]
Type of Review: Extension of a current OMB approval.
Affected Public: Business or other for-profit organizatons.
Estimated Number of Responses: 75,150.
Estimated Time per Response: 2 hours, 56 minutes.
Estimated Total Annual Burden Hours: 220,575.
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: April 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-09025 Filed 4-27-18; 8:45 am]
BILLING CODE 4830-01-P
