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