Proposed Collection; Comment Request for Rev. Proc. 2003-39, 17240 [2019-08187]

Download as PDF 17240 Federal Register / Vol. 84, No. 79 / Wednesday, April 24, 2019 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Rev. Proc. 2003–39 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 Revenue Procedure 2003–39, LKE (LikeKind Exchanges) Auto Leasing Programs. SUMMARY: Written comments should be received on or before June 24, 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: Revenue Procedure 2003–39, LKE (Like-Kind Exchanges) Auto Leasing Programs. OMB Number: 1545–1834. Abstract: Revenue Procedure 2003–39 provides safe harbors for certain aspects of the qualification under § 1031 of certain exchanges of property pursuant to LKE Programs for federal income tax purposes. Current Actions: There are no changes being made 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 Respondents: 8,600. Estimated Average Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 8,600. 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 jbell on DSK30RV082PROD with NOTICES DATES: VerDate Sep<11>2014 17:20 Apr 23, 2019 Jkt 247001 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: April 18, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–08187 Filed 4–23–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY held Thursday, May 30, 2019, at 1:00 p.m. Eastern Time via teleconference. The public is invited to make oral comments or submit written statements for consideration. For more information please contact Gilbert Martinez at 1– 888–912–1227 or (737–800–4060), or write TAP Office 3651 S. IH–35, STOP 1005 AUSC, Austin, TX 78741, or post comments to the website: http:// www.improveirs.org. The agenda will include various committee issues for submission to the IRS and other TAP related topics. Public input is welcomed. Dated: April 18, 2019. Kevin Brown, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 2019–08197 Filed 4–23–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on Cemeteries and Memorials, Notice of Meeting, Amended The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act that a meeting of the Advisory Committee on Cemeteries and Memorials will be held on May 7–May 8, 2019. The meeting sessions will take place at the Veterans of Foreign Wars Memorial Building, 200 Maryland Avenue NE, Washington, DC 20002. The meeting sessions will begin as follows: Date Internal Revenue Service Time AGENCY: May 7, 2019. May 8, 2019. An open meeting of the Taxpayer Advocacy Panel Joint Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Thursday, May 30, 2019. FOR FURTHER INFORMATION CONTACT: Gilbert Martinez at 1–888–912–1227 or (737) 800–4060. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Joint Committee will be The meeting sessions are open to the public. If you’re interested in attending the meeting virtually, the dial in number for both days is 1–800–767– 1750, 02668#. The purpose of the Committee is to advise the Secretary of Veterans Affairs on the administration of national cemeteries, soldiers’ lots and plots, the selection of new national cemetery sites, the erection of appropriate memorials, and the adequacy of Federal burial benefits. The Committee will make recommendations to the Secretary regarding such activities. On Tuesday, May 7, 2019, the Committee agenda will include remarks by the VA Leadership, Ethics refresher training, briefing from the Advisory Committee Management Office, introductions of new member Open Meeting of the Taxpayer Advocacy Panel Joint Committee Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: PO 00000 Frm 00107 Fmt 4703 Sfmt 4703 E:\FR\FM\24APN1.SGM 8:30 a.m. to 4:30 p.m. EST. 8:30 a.m. to 3:30 p.m. EST. 24APN1

Agencies

[Federal Register Volume 84, Number 79 (Wednesday, April 24, 2019)]
[Notices]
[Page 17240]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-08187]



[[Page 17240]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Rev. Proc. 2003-39

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 Revenue Procedure 
2003-39, LKE (Like-Kind Exchanges) Auto Leasing Programs.

DATES: Written comments should be received on or before June 24, 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 [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Revenue Procedure 2003-39, LKE (Like-Kind Exchanges) Auto 
Leasing Programs.
    OMB Number: 1545-1834.
    Abstract: Revenue Procedure 2003-39 provides safe harbors for 
certain aspects of the qualification under Sec.  1031 of certain 
exchanges of property pursuant to LKE Programs for federal income tax 
purposes.
    Current Actions: There are no changes being made 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 Respondents: 8,600.
    Estimated Average Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 8,600.
    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: April 18, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-08187 Filed 4-23-19; 8:45 am]
 BILLING CODE 4830-01-P