Proposed Collection; Comment Request for Notice 2006-46, 10577 [2019-05390]

Download as PDF Federal Register / Vol. 84, No. 55 / Thursday, March 21, 2019 / Notices Authority: 42 U.S.C. 4321, et seq., 40 CFR parts 1500–1508, Department of Transportation Order 5610.1C, and MARAD Administrative Order 600–1. * * * * * Dated: March 18, 2019. By Order of the Maritime Administrator. T. Mitchell Hudson, Jr., Secretary, Maritime Administration. [FR Doc. 2019–05387 Filed 3–20–19; 8:45 am] BILLING CODE 4910–81–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 2006–46 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Treatment of distributions by foreign corporations and Coordination with nonrecognition provisions. DATES: Written comments should be received on or before May 20, 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 this notice should be directed to Martha R. Brinson, at (202) 317–5753, or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: Announcement of Rules to be Included in Final Regulations concerning Treatment of distributions by foreign corporations and Coordination with nonrecognition provisions under Section 897(d) and (e) of the Internal Revenue Code. OMB Number: 1545–2017. Notice Number: Notice 2006–46. Abstract: This notice announces that the IRS and Treasury Department will issue final regulations under section 897(d) and (e) of the Internal Revenue Code that will revise the rules under Temp. Treas. Reg. § 1.897–5T, Notice amozie on DSK9F9SC42PROD with NOTICES SUMMARY: VerDate Sep<11>2014 18:27 Mar 20, 2019 Jkt 247001 89–85, and Temp. Treas. Reg. § 1.897– 6T to take into account statutory mergers and consolidations under foreign or possessions law which may now qualify for nonrecognition treatment under section 368(a)(1)(A). The specific collections of information are contained in Temp. Treas. Reg. §§ 1.897–5T(c)(4)(ii)(C) and 1.897– 6T(b)(1). These reporting requirements notify the IRS of the transfer and enable it to verify that the transferor qualifies for nonrecognition and that the transferee will be subject to U.S. tax on a subsequent disposition of the U.S. real property interest. Current Actions: There are no changes being made to the notice at this time. 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: 1 hour. Estimated Total Annual Reporting Burden Hours: 500. 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. Comments will be 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 has 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 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. PO 00000 Frm 00102 Fmt 4703 Sfmt 4703 10577 Approved: March 18, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–05390 Filed 3–20–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Creating Options for Veterans Expedited Recovery (COVER) Commission; Notice of Meeting In accordance with the Federal Advisory Committee Act, the Creating Options for Veterans Expedited Recover (COVER) Commission gives notice of a meeting to be held on April 16 and 17, 2019, at the Hilton Garden Inn Washington DC Downtown, 815 14th Street NW, Washington, DC 20005. The public session on April 16, will begin at 9:00 a.m. and conclude at approximately 5:00 p.m. On April 17, the public session will begin at 8:00 a.m. and conclude at approximately 5:00 p.m. (all times Eastern). The purpose of the COVER Commission is to examine the evidencebased therapy treatment model used by the Department of Veterans Affairs (VA) for treating mental health conditions of Veterans and the potential benefits of incorporating complementary and integrative health approaches as standard practice throughout the Department. The planned following topics include: (1) Models of care; (2) care system financial information; (3) tele-mental health; (4) Veteran’s family experience and discussion with senior officials from the VA. Members of the public are invited to attend open sessions in-person or via telephone listening line. Only a limited amount of seating will be available, and members of the public will be seated on a first come-first served basis. The listening line number is 800–767–1750; access code 48664# and it will be activated 10 minutes prior to each day’s sessions. Members of the public utilizing the listening line are asked to confirm their attendance via an email to COVERCommission@va.gov. The videotaping or recording of Commission proceedings is discouraged as it may be disruptive to the Commission’s proceedings. Any member of the public seeking additional information including copies of materials referenced during open sessions should email the Designated Federal Officer for the Commission, Mr. John Goodrich, at COVERCommission@ va.gov. Although there will not be time allotted for members of the public to speak, the COVER Commission will E:\FR\FM\21MRN1.SGM 21MRN1

Agencies

[Federal Register Volume 84, Number 55 (Thursday, March 21, 2019)]
[Notices]
[Page 10577]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-05390]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2006-46

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Treatment of 
distributions by foreign corporations and Coordination with 
nonrecognition provisions.

DATES: Written comments should be received on or before May 20, 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 this notice should be directed to Martha R. Brinson, at (202) 
317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
Martha.R.Brinson@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Announcement of Rules to be Included in Final Regulations 
concerning Treatment of distributions by foreign corporations and 
Coordination with nonrecognition provisions under Section 897(d) and 
(e) of the Internal Revenue Code.
    OMB Number: 1545-2017.
    Notice Number: Notice 2006-46.
    Abstract: This notice announces that the IRS and Treasury 
Department will issue final regulations under section 897(d) and (e) of 
the Internal Revenue Code that will revise the rules under Temp. Treas. 
Reg. Sec.  [thinsp]1.897-5T, Notice 89-85, and Temp. Treas. Reg. Sec.  
[thinsp]1.897-6T to take into account statutory mergers and 
consolidations under foreign or possessions law which may now qualify 
for nonrecognition treatment under section 368(a)(1)(A). The specific 
collections of information are contained in Temp. Treas. Reg. 
Sec. Sec.  [thinsp]1.897-5T(c)(4)(ii)(C) and 1.897-6T(b)(1). These 
reporting requirements notify the IRS of the transfer and enable it to 
verify that the transferor qualifies for nonrecognition and that the 
transferee will be subject to U.S. tax on a subsequent disposition of 
the U.S. real property interest.
    Current Actions: There are no changes being made to the notice at 
this time.
    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: 1 hour.
    Estimated Total Annual Reporting Burden Hours: 500.
    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. 
Comments will be 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 has 
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 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: March 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-05390 Filed 3-20-19; 8:45 am]
 BILLING CODE 4830-01-P