Proposed Collection; Comment Request for Regulation Project, 30222-30223 [2018-13750]
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daltland on DSKBBV9HB2PROD with NOTICES
30222
Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices
Abstract: This revenue procedure
provides guidance on the process of
requesting and obtaining advance
pricing agreements from the advance
pricing agreement and mutual
agreement program (‘‘APMA’’), to
process applications, negotiate
agreements, and to verify compliance
with agreements and whether
agreements require modification.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit; individuals or households.
Estimated Number of Respondents:
390.
Estimated Time per Respondent: 27.9
hours.
Estimated Total Annual Burden
Hours: 10,900.
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: June 18, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–13748 Filed 6–26–18; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 5310 and 6088
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. The
IRS is soliciting comments concerning
Form 5310, Application for
Determination for Terminating Plan,
and Form 6088, Distributable Benefits
from Employee Pension Benefit Plans.
DATES: Written comments should be
received on or before August 27, 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 forms and instructions
should be directed to Sara Covington, at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or at (202) 317–
6038, or through the internet, at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 5310, Application for
Determination for Terminating Plan,
and Form 6088, Distributable Benefits
from Employee Pension Benefit Plans.
OMB Number: 1545–0202.
Form Number: Forms 5310 and 6088.
Abstract: Employers who have
qualified deferred compensation plans
can take an income tax deduction for
contributions to their plans. Form 5310
is used to request an IRS determination
letter about the plan’s qualification
status (qualified or non-qualified) under
Internal Revenue Code sections 401(a)
or 403(a) of a pension. Form 6088 is
used by the IRS to analyze an
application for a determination letter on
the qualification of the plan upon
termination.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
SUMMARY:
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Fmt 4703
Sfmt 4703
Estimated Number of Responses:
40,000.
Estimated Average Time per
Response: 42.96 hours.
Estimated Total Annual Burden
Hours: 1,718,300.
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: June 18, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–13749 Filed 6–26–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed 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
SUMMARY:
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daltland on DSKBBV9HB2PROD with NOTICES
Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices
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 requirements
respecting the adoption or change of
accounting method; extensions of time
to make elections.
DATES: Written comments should be
received on or before August 27, 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, 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: Requirements Respecting the
Adoption or Change of Accounting
Method; Extensions of Time to Make
Elections.
OMB Number: 1545–1488.
Regulation Project Number: TD 8742.
Abstract: This final regulation
provides the procedures for requesting
an extension of time to make certain
elections, including changes in
accounting method and accounting
period. In addition, the regulation
provides the standards that the IRS will
use in determining whether to grant
taxpayers extensions of time to make
these elections.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals, notfor-profit institutions, and farms.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 10
hours.
Estimated Total Annual Burden
Hours: 5,000.
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,
VerDate Sep<11>2014
16:58 Jun 26, 2018
Jkt 244001
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: June 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–13750 Filed 6–26–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Agency Information Collection
Activities; Submission for OMB
Review; Comment Request; Multiple
Fiscal Service Information Collection
Requests
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 July 27, 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
SUMMARY:
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30223
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:
Bureau of the Fiscal Service (FS)
Title: Schedule of Excess Risks.
OMB Control Number: 1530–0062.
Type of Review: Extension without
change of a currently approved
collection.
Abstract: Listing of Excess Risks
written or assumed by Treasury
Certified Companies for compliance
with Treasury Regulations to assist in
determination of solvency of Certified
companies for the benefit of writing
Federal surety bonds.
Form: FS Form 285–A.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 5,800.
Title: Implementing Regulations:
Government Securities Act of 1986, as
amended.
OMB Control Number: 1530–0064.
Type of Review: Revision of a
currently approved collection.
Abstract: The regulations require
government securities broker and
dealers to make and keep certain
records concerning their business
activities and their holdings of
government securities, to submit
financial reports, and to make certain
disclosures to investors. The regulations
also require depository institutions to
keep certain records of non-fiduciary
custodial holdings of government
securities. The regulations and
associated collections are fundamental
to customer protection and dealer
financial responsibility.
Form: G–FIN–4, G–FIN–5, G–405.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 224,592.
Title: Subscription for Purchase and
Issue of U.S. Treasury Securities—State
and Local Government Series.
OMB Control Number: 1530–0065.
Type of Review: Revision of a
currently approved collection.
Abstract: The information is
necessary to establish and maintain the
accounts for owners of securities of
State and Local Government Series.
E:\FR\FM\27JNN1.SGM
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]]>Agencies
[Federal Register Volume 83, Number 124 (Wednesday, June 27, 2018)]
[Notices]
[Pages 30222-30223]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-13750]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed 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
[[Page 30223]]
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 requirements respecting the adoption or change of accounting
method; extensions of time to make elections.
DATES: Written comments should be received on or before August 27, 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, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Requirements Respecting the Adoption or Change of Accounting
Method; Extensions of Time to Make Elections.
OMB Number: 1545-1488.
Regulation Project Number: TD 8742.
Abstract: This final regulation provides the procedures for
requesting an extension of time to make certain elections, including
changes in accounting method and accounting period. In addition, the
regulation provides the standards that the IRS will use in determining
whether to grant taxpayers extensions of time to make these elections.
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 organizations,
individuals, not-for-profit institutions, and farms.
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 10 hours.
Estimated Total Annual Burden Hours: 5,000.
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: June 20, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-13750 Filed 6-26-18; 8:45 am]
BILLING CODE 4830-01-P
