Proposed Collection; Comment Request for Regulation Project, 62955-62956 [2018-26465]
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Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices
through the internet at
Lanita.VanDyke@irs.gov.
khammond on DSK30JT082PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Installment Sale Income.
OMB Number: 1545–0228.
Form Number: 6252.
Abstract: Internal Revenue Code
section 453 provides that if real or
personal property is disposed of at a
gain and at least one payment is to be
received in a tax year after the year of
sale, the income is to be reported in
installments, as payment is received.
Form 6252 provides for the computation
of income to be reported in the year of
sale and in years after the year of sale.
It also provides for the computation of
installment sales between certain
related parties required by Code section
453(e).
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business of other forprofit organizations, individuals or
households, and farms.
Estimated Number of Respondents:
521,898.
Estimated Time per Respondent: 3
hrs., 4 minutes.
Estimated Total Annual Burden
Hours: 1,597,008.
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
VerDate Sep<11>2014
20:35 Dec 04, 2018
Jkt 247001
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: November 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26472 Filed 12–4–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 13285–A
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 13285–A,
Reducing Tax Burden on America’s
Taxpayers.
SUMMARY:
Written comments should be
received on or before February 4, 2019
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, 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: Reducing Tax Burden on
America’s Taxpayers.
OMB Number: 1545–2009.
Form Number: 13285–A.
Abstract: The IRS Office of Taxpayer
Burden Reduction (TBR) needs the
taxpaying public’s help to identify
meaningful taxpayer burden reduction
opportunities that impact a large
number of taxpayers. This form should
be used to refer ideas for reducing
taxpayer burden to the TBR for
consideration and implementation.
Current Actions: There are no changes
being made to the form at this time.
DATES:
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
62955
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit
organizations, non-profit institutions,
farms, Federal Government, State, local
or tribal governments.
Estimated Number of Respondents:
250.
Estimated Time per Response: 15
minutes.
Estimated Total Annual Burden
Hours: 62.
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: November 27, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26468 Filed 12–4–18; 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.
AGENCY:
E:\FR\FM\06DEN1.SGM
06DEN1
62956
Federal Register / Vol. 83, No. 234 / Thursday, December 6, 2018 / Notices
Notice and request for
comments.
ACTION:
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 an existing notice
of proposed rulemaking and temporary
regulations, FI–255–82 (TD 7852),
Registration Requirements With Respect
to Debt Obligations (§ 5f.103–1(c)).
DATES: Written comments should be
received on or before February 4, 2019
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 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: Registration Requirements With
Respect to Debt Obligations.
OMB Number: 1545–0945.
Regulation Project Number: FI–255–
82.
Abstract: These regulations require an
issuer of a registration-required
obligation and any person holding the
obligation as a nominee or custodian on
behalf of another to maintain ownership
records in a manner which will permit
examination by the Internal Revenue
Service in connection with enforcement
of the Internal Revenue laws.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension without
change of a currently approved
collection.
Affected Public: Business or other forprofit organizations and, state, local or
tribal governments.
Estimated Number of Recordkeepers:
50,000.
Estimated Time Per Recordkeeper: 1
hour.
Estimated Total Annual Burden
Hours: 50,000.
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
khammond on DSK30JT082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
20:35 Dec 04, 2018
Jkt 247001
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: November 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–26465 Filed 12–4–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5304–SIMPLE, Form
5305–SIMPLE, and Notice 98–4
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 5304–
SIMPLE, Savings Incentive Match Plan
for Employees of Small Employers
(SIMPLE)—Not for Use With a
Designated Financial Institution; Form
5305–SIMPLE, Savings Incentive Match
SUMMARY:
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
Plan for Employees of Small Employers
(SIMPLE)—for Use With a Designated
Financial Institution; Notice 98–4,
Simple IRA Plan Guidance
DATES: Written comments should be
received on or before February 4, 2019
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, instructions, and
notice 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: Form 5304–SIMPLE, Savings
Incentive Match Plan for Employees of
Small Employers (SIMPLE)—Not for
Use With a Designated Financial
Institution, Form 5305–SIMPLE;
Savings Incentive Match Plan for
Employees of Small Employers
(SIMPLE)—for Use With a Designated
Financial Institution; SIMPLE IRA Plan
Guidance(Notice 98–4).
OMB Number: 1545–1502.
Form Number: Form 5304–SIMPLE,
Form 5305–SIMPLE, and Notice 98–4.
Abstract: Form 5304–SIMPLE is a
model SIMPLE IRA agreement that was
created to be used by an employer to
permit employees who are not using a
designated financial institution to make
salary reduction contributions to a
SIMPLE IRA described in Internal
Revenue Code section 408(p). Form
5305–SIMPLE is also a model SIMPLE
IRA agreement, but it is for use with a
designated financial institutions. Notice
98–4 provides guidance for employers
and trustees regarding how they can
comply with the requirements of Code
section 408(p) in establishing and
maintaining a SIMPLE IRA, including
information regarding the notification
and reporting requirements under Code
section 408.
Current Actions: There are no changes
for the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations not-for-profit
institutions, and individuals.
Estimated Number of Respondents:
600,000.
Estimated Time per Respondent: 3
hours, 31 minutes.
Estimated Total Annual Burden
Hours: 2,113,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
E:\FR\FM\06DEN1.SGM
06DEN1
]]>Agencies
[Federal Register Volume 83, Number 234 (Thursday, December 6, 2018)]
[Notices]
[Pages 62955-62956]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-26465]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
[[Page 62956]]
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 an existing notice of proposed rulemaking and
temporary regulations, FI-255-82 (TD 7852), Registration Requirements
With Respect to Debt Obligations (Sec. 5f.103-1(c)).
DATES: Written comments should be received on or before February 4,
2019 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 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: Registration Requirements With Respect to Debt Obligations.
OMB Number: 1545-0945.
Regulation Project Number: FI-255-82.
Abstract: These regulations require an issuer of a registration-
required obligation and any person holding the obligation as a nominee
or custodian on behalf of another to maintain ownership records in a
manner which will permit examination by the Internal Revenue Service in
connection with enforcement of the Internal Revenue laws.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension without change of a currently approved
collection.
Affected Public: Business or other for-profit organizations and,
state, local or tribal governments.
Estimated Number of Recordkeepers: 50,000.
Estimated Time Per Recordkeeper: 1 hour.
Estimated Total Annual Burden Hours: 50,000.
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: November 26, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-26465 Filed 12-4-18; 8:45 am]
BILLING CODE 4830-01-P
