Proposed Collection; Comment Request for Revenue Procedure 2013-30, Uniform Late S Corporation Election Revenue Procedure, 16569 [2019-07869]
Download as PDF
<![CDATA[
Federal Register / Vol. 84, No. 76 / Friday, April 19, 2019 / Notices
30760317; alt. Kenyan ID No. 22645786
(individual) (Linked To: ISLAMIC STATE OF
IRAQ AND THE LEVANT).
Designated pursuant to section 1(d)(i) of
E.O. 13224 for assisting in, sponsoring, or
providing financial, material, or
technological support for, or financial or
other services to or in support of, the
ISLAMIC STATE OF IRAQ AND THE
LEVANT an entity whose property and
interests in property are blocked pursuant to
E.O. 13224.
Entity
1. AL-ARD AL-JADIDAH MONEY
EXCHANGE COMPANY (a.k.a. AL ARDH AL
JADIDA; a.k.a. AL-ARDH AL-JADEEDA
EXCHANGE COMPANY; a.k.a. NEW LAND
MONEY EXCHANGE COMPANY), Iraq;
Hajin, Dayr az Zawr, Syria; Sanliurfa, Turkey;
Phone Number 9647807798905; alt. Phone
Number 964805611259; alt. Phone Number
9647905886647 [SDGT] (Linked To:
ISLAMIC STATE OF IRAQ AND THE
LEVANT).
Designated pursuant to section 1(d)(i) of
E.O. 13224 for assisting in, sponsoring, or
providing financial, material, or
technological support for, or financial or
other services to or in support of, the
ISLAMIC STATE OF IRAQ AND THE
LEVANT, an entity whose property and
interests in property are blocked pursuant to
E.O. 13224.
Dated: April 15, 2019.
Andrea Gacki,
Director, Office of Foreign Assets Control.
[FR Doc. 2019–07849 Filed 4–18–19; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2013–
30, Uniform Late S Corporation
Election Revenue Procedure
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
khammond on DSKBBV9HB2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
16:23 Apr 18, 2019
Jkt 247001
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 Revenue
Procedure 2013–30, Uniform Late S
Corporation Election Revenue
Procedure.
DATES: Written comments should be
received on or before June 18, 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 Christina Leeper
at (737) 800–7783, at Internal Revenue
Service, 3651 S International Highway
35, Austin, TX 78741, or through the
internet, at Christina.E.leeper@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2013–30,
Uniform Late S Corporation Election
Revenue Procedure.
OMB Number: 1545–1548.
Revenue Procedure Number: 2013–30.
Abstract: Revenue Procedure 2013–30
provides a simplified method for
taxpayers to request relief for late S
corporation elections, Electing Small
Business Trust (ESBT) elections,
Qualified Subchapter S Trust (QSST)
elections, Qualified Subchapter S
Subsidiary (Q Sub) elections, and late
corporate classification elections which
the taxpayer intended to take effect on
the same date that the taxpayer intended
that an S corporation election for the
entity should take effect. Generally, this
revenue procedure facilitates the grant
of relief to taxpayers that request relief
previously provided in numerous other
revenue procedures by consolidating the
provisions of those revenue procedures
into one revenue procedure and
extending relief in certain
circumstances. Revenue Procedures 97–
48, 2003–43, 2004–48, 2004–49, and
2007–62 are affected.
Current Actions: There is no change to
the revenue procedure at this time.
PO 00000
Frm 00115
Fmt 4703
Sfmt 9990
16569
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
50,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden
Hours: 50,000 hours.
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 16, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–07869 Filed 4–18–19; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\19APN1.SGM
19APN1
]]>Agencies
[Federal Register Volume 84, Number 76 (Friday, April 19, 2019)]
[Notices]
[Page 16569]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-07869]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2013-
30, Uniform Late S Corporation Election Revenue Procedure
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning Revenue Procedure 2013-30, Uniform Late S
Corporation Election Revenue Procedure.
DATES: Written comments should be received on or before June 18, 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 Christina
Leeper at (737) 800-7783, at Internal Revenue Service, 3651 S
International Highway 35, Austin, TX 78741, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2013-30, Uniform Late S Corporation
Election Revenue Procedure.
OMB Number: 1545-1548.
Revenue Procedure Number: 2013-30.
Abstract: Revenue Procedure 2013-30 provides a simplified method
for taxpayers to request relief for late S corporation elections,
Electing Small Business Trust (ESBT) elections, Qualified Subchapter S
Trust (QSST) elections, Qualified Subchapter S Subsidiary (Q Sub)
elections, and late corporate classification elections which the
taxpayer intended to take effect on the same date that the taxpayer
intended that an S corporation election for the entity should take
effect. Generally, this revenue procedure facilitates the grant of
relief to taxpayers that request relief previously provided in numerous
other revenue procedures by consolidating the provisions of those
revenue procedures into one revenue procedure and extending relief in
certain circumstances. Revenue Procedures 97-48, 2003-43, 2004-48,
2004-49, and 2007-62 are affected.
Current Actions: There is no change to the revenue procedure at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 50,000.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 50,000 hours.
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 16, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-07869 Filed 4-18-19; 8:45 am]
BILLING CODE 4830-01-P
