Proposed Collection; Comment Request for Information Collection Tools, 15292-15293 [2019-07382]
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15292
Federal Register / Vol. 84, No. 72 / Monday, April 15, 2019 / Notices
Written comments should be
received on or before June 14, 2019 to
be assured of consideration.
ADDRESSES: Direct all written comments
to L. 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 Sara Covington,
(202) 317–6038, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at sara.l.covington@
irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election of Investment Tax
Credit in Lieu of Production Tax Credit;
Coordination with Department of
Treasury Grants for Specified Energy
Property in Lieu of Tax Credits.
OMB Number: 1545–2145.
Form Number: Notice 2009–52.
Abstract: This notice provides a
description of the procedures that
taxpayers will be required to follow to
make an irrevocable election to take the
investment tax credit for energy
property under § 48 of the Internal
Revenue Code in lieu of the production
tax credit under § 45. This election was
created by the American Recovery and
Reinvestment Act of 2009, H.R. 1, 123
STAT. 115 (the Act), which was enacted
on February 17, 2009. This notice
includes information about election
procedures and the documentation
required to complete the election. The
notice also discusses the coordination of
this irrevocable election with an
election to take a Department of
Treasury grant for specified energy
property.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This notice is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 100.
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
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DATES:
VerDate Sep<11>2014
17:16 Apr 12, 2019
Jkt 247001
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: April 8, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–07383 Filed 4–12–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Information Collection
Tools
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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
TD 8611, Conduit Arrangements
Regulations (INTL–64–93).
DATES: Written comments should be
received on or before June 14, 2019 to
be assured of consideration.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
SUMMARY:
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Sara Covington, (202) 317–
6038, at Internal Revenue Service, Room
6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Conduit Arrangements
Regulations.
OMB Number: 1545–1440.
Form Number: TD 8611 (INTL–64–
93).
Abstract: This regulation provides
rules that permit the district director to
recharacterize a financing arrangement
as a conduit arrangement. The
recharacterization will affect the amount
of U.S. withholding tax due on
financing transactions that are part of
the financing arrangement. This
regulation affects withholding agents
and foreign investors who engage in
multi-party financing arrangements.
Current Actions: There is no change
in the paperwork 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:
1,000.
Estimated Time per Respondent: 10
hours.
Estimated Total Annual Burden
Hours: 10,000.
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
E:\FR\FM\15APN1.SGM
15APN1
Federal Register / Vol. 84, No. 72 / Monday, April 15, 2019 / Notices
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: April 8, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–07382 Filed 4–12–19; 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
Federal agencies to take this
opportunity to comment on continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning commercial revitalization
deduction.
DATES: Written comments should be
received on or before June 14, 2019 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
Service, Room 6529, 1111 Constitution
Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis, at (202) 317–5751 or
Internal Revenue Service, Room 6529,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Kerry.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Commercial Revitalization
Deduction.
OMB Number: 1545–1818.
Revenue Procedure Number: 2003–38.
Abstract: Pursuant to § 1400I of the
Internal Revenue Code, Revenue
Procedure 2003–38 provides the time
and manner for states to make
allocations of commercial revitalization
expenditures to a new or substantially
rehabilitated building that is placed in
service in a renewal community.
Current Actions: There are no changes
to the revenue procedure at this time.
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SUMMARY:
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17:16 Apr 12, 2019
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Type of Review: Extension of a
currently approved collection.
Affected Public: State, local and tribal
governments, and business or other forprofit organizations.
Estimated Number of Respondents:
80.
Estimated Time per Respondent: 2
hours, 30 minutes.
Estimated Total Annual Burden
Hours: 200.
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: April 9, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–07384 Filed 4–12–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
United States Mint
Notification of Citizens Coinage
Advisory Committee April 16–17, 2019,
Public Meeting
The United States Mint announces the
Citizens Coinage Advisory Committee
(CCAC) public meeting scheduled for
April 16–17, 2019.
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15293
Date: April 16–17, 2019.
Time: Day 1 (April 16, 2019): 9:30
a.m. to 4:45 p.m.; Day 2 (April 17, 2019):
10:00 a.m. to 12:00 p.m.
Location: 2nd Floor Conference Room
A&B, United States Mint, 801 9th Street
NW, Washington, DC 20220.
Subject: Review and discussion of
candidate designs for the Mayflower
400th Anniversary 24K Gold Coin and
Silver Medal, the 2019 American
Innovation $1 Coins, and the 2021–2025
American Eagle Platinum Proof Coin
Series.
Interested members of the public may
either attend the meeting in person or
dial in to listen to the meeting at (866)
564–9287/Access Code: 62956028.
Interested persons should call the
CCAC HOTLINE at (202) 354–7502 for
the latest update on meeting time and
room location.
Any member of the public interested
in submitting matters for the CCAC’s
consideration is invited to submit them
by email to info@ccac.gov.
The CCAC advises the Secretary of the
Treasury on any theme or design
proposals relating to circulating coinage,
bullion coinage, Congressional Gold
Medals, and national and other medals;
advises the Secretary of the Treasury
with regard to the events, persons, or
places to be commemorated by the
issuance of commemorative coins in
each of the five calendar years
succeeding the year in which a
commemorative coin designation is
made; and makes recommendations
with respect to the mintage level for any
commemorative coin recommended.
Members of the public interested in
attending the meeting in person will be
admitted into the meeting room on a
first-come, first-serve basis as space is
limited. Conference Room A&B can
accommodate up to 50 members of the
public at any one time. In addition, all
persons entering a United States Mint
facility must adhere to building security
protocol. This means they must consent
to the search of their persons and
objects in their possession while on
government grounds and when they
enter and leave the facility, and are
prohibited from bringing into the
facility weapons of any type, illegal
drugs, drug paraphernalia, or
contraband.
The United States Mint Police Officer
conducting the screening will evaluate
whether an item may enter into or exit
from a facility based upon Federal law,
Treasury policy, United States Mint
Policy, and local operating procedure;
and all prohibited and unauthorized
items will be subject to confiscation and
disposal.
E:\FR\FM\15APN1.SGM
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Agencies
[Federal Register Volume 84, Number 72 (Monday, April 15, 2019)]
[Notices]
[Pages 15292-15293]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-07382]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Information Collection
Tools
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 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 TD 8611, Conduit
Arrangements Regulations (INTL-64-93).
DATES: Written comments should be received on or before June 14, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments to L. 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 collection should be directed to Sara Covington, (202)
317-6038, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Conduit Arrangements Regulations.
OMB Number: 1545-1440.
Form Number: TD 8611 (INTL-64-93).
Abstract: This regulation provides rules that permit the district
director to recharacterize a financing arrangement as a conduit
arrangement. The recharacterization will affect the amount of U.S.
withholding tax due on financing transactions that are part of the
financing arrangement. This regulation affects withholding agents and
foreign investors who engage in multi-party financing arrangements.
Current Actions: There is no change in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 10 hours.
Estimated Total Annual Burden Hours: 10,000.
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
[[Page 15293]]
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: April 8, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-07382 Filed 4-12-19; 8:45 am]
BILLING CODE 4830-01-P