Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Form 8594 and Third-Party Network Transactions, 13989-13990 [2019-06908]
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Federal Register / Vol. 84, No. 67 / Monday, April 8, 2019 / Notices
Packages for the 2019 Tax Counseling
for the Elderly (TCE) Program.
DATES: Application instructions are
available electronically from the IRS on
May 1, 2019 by visiting: IRS.gov (key
word search—‘‘TCE’’) or through
Grants.gov. The deadline for submitting
an application package to the IRS for the
Tax Counseling for the Elderly (TCE)
Program is May 31, 2019. All
applications must be submitted through
Grants.gov.
ADDRESSES: Internal Revenue Service,
Grant Program Office, 5000 Ellin Road,
NCFB C4–110,
SE:W:CAR:SPEC:FO:GPO, Lanham,
Maryland 20706.
FOR FURTHER INFORMATION CONTACT:
Grant Program Office via their email
address at tce.grant.office@irs.gov.
SUPPLEMENTARY INFORMATION: Authority
for the Tax Counseling for the Elderly
(TCE) Program is contained in Section
163 of the Revenue Act of 1978, Public
Law 95–600, (92 Stat.12810), November
6, 1978. Regulations were published in
the Federal Register at 44 FR 72113 on
December 13, 1979. Section 163 gives
the IRS authority to enter into
cooperative agreements with private or
public non-profit agencies or
organizations to establish a network of
trained volunteers to provide free tax
information and return preparation
assistance to elderly individuals.
Elderly individuals are defined as
individuals age 60 and over at the close
of their taxable year. Because
applications are being solicited before
the FY 2020 budget has been approved,
cooperative agreements will be entered
into subject to the appropriation of
funds.
Dated: March 28, 2019.
Carol Quiller,
Chief, Grant Program Office, IRS, Stakeholder
Partnerships, Education & Communication.
[FR Doc. 2019–06910 Filed 4–5–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
jbell on DSK30RV082PROD with NOTICES
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Deduction for Energy
Efficient Commercial Buildings
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
SUMMARY:
VerDate Sep<11>2014
17:45 Apr 05, 2019
Jkt 247001
paperwork and respondent burden,
invites the 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
deduction for energy efficient
commercial buildings.
DATES: Written comments should be
received on or before June 7, 2019 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Deduction for Energy Efficient
Commercial Buildings.
OMB Number: 1545–2004.
Regulation Project Number: Notice
2006–52; Notice 2008–40.
Abstract: This notice sets forth a
process that allows the owner of energy
efficient commercial building property
to certify that the property satisfies the
requirements of section 179D(c)(1) and
(d). This notice also provides a
procedure whereby the developer of
computer software may certify to the
Internal Revenue Service that the
software is acceptable for use in
calculating energy and power
consumption for purposes of section
179D of the Code.
Current Actions: There is no change to
the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Businesses and other forprofit organizations.
Estimated Number of Respondents:
21,767.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 3,761.
The following paragraph applies to all
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 if their contents may become
PO 00000
Frm 00128
Fmt 4703
Sfmt 4703
13989
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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: April 2, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019–06903 Filed 4–5–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Form 8594 and Third-Party
Network Transactions
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 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
SUMMARY:
E:\FR\FM\08APN1.SGM
08APN1
jbell on DSK30RV082PROD with NOTICES
13990
Federal Register / Vol. 84, No. 67 / Monday, April 8, 2019 / Notices
soliciting comments concerning Form
8594, Asset Acquisition Statement.
DATES: Written comments should be
received on or before June 7, 2019 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington,
DC 20224, or through the internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Asset Acquisition Statement.
OMB Number: 1545–1021.
Regulation Project Number: Form
8594.
Abstract: Internal Revenue Code
section 1060 requires reporting to the
IRS by the buyer and seller of the total
consideration paid for assets in an
applicable asset acquisition. The
information required to be reported
includes the amount allocated to
goodwill or going concern value. Form
8594 is used to report this information.
Current Actions: There is no change to
the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
1,310.
Estimated Time per Respondent: 17
hours 29 minutes.
Estimated Total Annual Burden
Hours: 22,910.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
VerDate Sep<11>2014
17:45 Apr 05, 2019
Jkt 247001
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: April 2, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019–06908 Filed 4–5–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information
Collection Request Submitted for
Public Comment; Comment Request
Concerning Golden Parachute
Payments
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 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 golden
parachute payments.
DATES: Written comments should be
received on or before June 7, 2019 to be
assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW, Washington, DC 20224.
Requests for additional information or
copies of the regulations should be
directed to R. Joseph Durbala, at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW, Washington,
SUMMARY:
PO 00000
Frm 00129
Fmt 4703
Sfmt 4703
DC 20224, or through the internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Golden Parachute Payments.
OMB Number: 1545–1851.
Regulation Project Number: TD 9083.
Abstract: These regulations deny a
deduction for excess parachute
payments. A parachute payment is
payment compensation to a disqualified
individual that is contingent on a
change in ownership or control of a
corporation. Certain payments,
including payments from a small
corporation, are exempt from the
definition of parachute payment if
certain requirements are met (such as
shareholder approval and disclosure
requirements).
Current Actions: There is no change to
the burden previously approved by
OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
800.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 12,000.
The following paragraph applies to all
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 if 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.
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility;
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used;
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
E:\FR\FM\08APN1.SGM
08APN1
]]>Agencies
[Federal Register Volume 84, Number 67 (Monday, April 8, 2019)]
[Notices]
[Pages 13989-13990]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-06908]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Extension of Information Collection Request Submitted
for Public Comment; Comment Request Concerning Form 8594 and Third-
Party Network Transactions
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 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
[[Page 13990]]
soliciting comments concerning Form 8594, Asset Acquisition Statement.
DATES: Written comments should be received on or before June 7, 2019 to
be assured of consideration.
ADDRESSES: Direct all written comments to Laurie Brimmer, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW, Washington, DC
20224. Requests for additional information or copies of the regulations
should be directed to R. Joseph Durbala, at Internal Revenue Service,
Room 6129, 1111 Constitution Avenue NW, Washington, DC 20224, or
through the internet, at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Asset Acquisition Statement.
OMB Number: 1545-1021.
Regulation Project Number: Form 8594.
Abstract: Internal Revenue Code section 1060 requires reporting to
the IRS by the buyer and seller of the total consideration paid for
assets in an applicable asset acquisition. The information required to
be reported includes the amount allocated to goodwill or going concern
value. Form 8594 is used to report this information.
Current Actions: There is no change to the burden previously
approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 1,310.
Estimated Time per Respondent: 17 hours 29 minutes.
Estimated Total Annual Burden Hours: 22,910.
The following paragraph applies to all 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 if 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.
Desired Focus of Comments: The Internal Revenue Service (IRS) is
particularly interested in comments that:
Evaluate whether the proposed collection of information is
necessary for the proper performance of the functions of the agency,
including whether the information will have practical utility;
Evaluate the accuracy of the agency's estimate of the
burden of the proposed collection of information, including the
validity of the methodology and assumptions used;
Enhance the quality, utility, and clarity of the
information to be collected; and
Minimize the burden of the collection of information on
those who are to respond, including using appropriate automated,
electronic, mechanical, or other technological collection techniques or
other forms of information technology, e.g., by permitting electronic
submissions of responses.
Comments submitted in response to this notice will be summarized
and/or included in the ICR for OMB approval of the extension of the
information collection; they will also become a matter of public
record.
Approved: April 2, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019-06908 Filed 4-5-19; 8:45 am]
BILLING CODE 4830-01-P
