Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Notice 99-43, Nonrecognition Exchanges Under Section 897, 42990-42991 [2019-17677]

Download as PDF 42990 Federal Register / Vol. 84, No. 160 / Monday, August 19, 2019 / Notices Rail measures Secondary strategic goal Description Economic Competitiveness. Safety ............................ Economic Competitiveness. Economic Competitiveness. State of Good Repair .... One Time ...... State of Good Repair .... Economic Competitiveness. One Time ...... State of Good Repair .... Economic Competitiveness. The number of annual automobile crossings that are eliminated at an at-grade crossing as a result of a new grade separation. Count of the annual passenger boardings and alightings at stations within the project area. Point-to-point travel times between pre-determined station stops within the project area. This measure demonstrates how track improvements and other upgrades improve operations on a rail line. It also helps make sure the railroad is maintaining the line after project completion. If a project is upgrading a line to accommodate heavier rail cars (typically an increase from 263,000 lb. rail cars to 286,000 lb. rail cars.) The number of track miles that exist within the project area. This measure can be beneficial for projects building sidings or sections of additional main line track on a railroad. Unit measured Temporal Rail Track Grade Separation. Count ............... Annual .......... Passenger Counts ......... Count ............... Annual .......... Travel Time .................... Time/Trip ......... Annual .......... Track weight capacity .... Yes/No ............ Track Miles ..................... Miles ................ G. Federal Awarding Agency Contacts For further information regarding this notice and the grants program, please contact Ms. Amy Houser, Office of Program Delivery, Federal Railroad Administration, 1200 New Jersey Avenue SE, Room W36–412, Washington, DC 20590; email: amy.houser@dot.gov; phone: 202–493– 0303, or Ms. Frances Bourne, Office of Policy and Planning, Federal Railroad Administration, 1200 New Jersey Avenue SE, Room W38–207, Washington, DC 20590; email: frances.bourne@dot.gov; phone: 202– 493–6366. jspears on DSK3GMQ082PROD with NOTICES I. Other Information 16:29 Aug 16, 2019 Quality of Life ................ Issued in Washington, DC. Ronald Louis Batory, Administrator. [FR Doc. 2019–17741 Filed 8–16–19; 8:45 am] BILLING CODE 4910–06–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request Concerning Information Reporting for Notice 99–43, Nonrecognition Exchanges Under Section 897 Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: All information submitted as part of or in support of any application shall use publicly available data or data that can be made public and methodologies that are accepted by industry practice and standards, to the extent possible. If the application includes information the applicant considers to be a trade secret or confidential commercial or financial information, the applicant should do the following: (1) Note on the front cover that the submission ‘‘Contains Confidential Business Information (CBI)’’; (2) mark each affected page ‘‘CBI’’; and (3) highlight or otherwise denote the CBI portions. FRA protects such information from disclosure to the extent allowed under applicable law. In the event FRA receives a Freedom of Information Act (FOIA) request for the information, FRA will follow the procedures described in its FOIA regulations at 49 CFR 7.17. Only information that is ultimately determined to be confidential under that procedure will be exempt from disclosure under FOIA. VerDate Sep<11>2014 Primary strategic goal Jkt 247001 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 information reporting for Notice 99–43, Nonrecognition Exchanges under Section 897. DATES: Written comments should be received on or before October 18, 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 00103 Fmt 4703 Sfmt 4703 DC 20224, or through the internet, at RJoseph.Durbala@irs.gov. SUPPLEMENTARY INFORMATION: Title: Rule to be Included in Final Regulations Under Section 897(e) of the Code. OMB Number: 1545–1660. Regulation Project Number: Notice 99–43. Abstract: Notice 99–43 announced modification of the current rules under Temporary Regulation section 1.897– 6T(a)(1) regarding transfers, exchanges and other dispositions of U.S. real property interests in nonrecognition transactions occurring after June 18, 1980. The notice provided that, contrary to section 1.897–6T(a)(1), a foreign taxpayer will not recognize a gain under Code 897(e) for an exchange described in Code section 368(a)(1)(E) or (F), provided the taxpayer receives substantially identical shares of the same domestic corporation with the same divided rights, voting power, liquidation preferences, and convertibility as the shares exchanged without any additional rights or features. 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, individuals or households, and corporations. Estimated Number of Respondents: 100. Estimated Time per Respondent: 2 hours. Estimated Total Annual Burden Hours: 200. 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 E:\FR\FM\19AUN1.SGM 19AUN1 Federal Register / Vol. 84, No. 160 / Monday, August 19, 2019 / Notices 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: August 7, 2019. R. Joseph Durbala, IRS Tax Analyst. [FR Doc. 2019–17677 Filed 8–16–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY United States Mint Pricing for the 2019 Apollo 11 50th Anniversary Commemorative Coins and Kennedy/Apollo 11 Intaglio Print United States Mint, Department of the Treasury. ACTION: Notice. jspears on DSK3GMQ082PROD with NOTICES AGENCY: The United States Mint is announcing pricing for the 2019 Apollo 11 50th Anniversary Commemorative Coins and Kennedy/Apollo 11 Intaglio Prints as follows: SUPPLEMENTARY INFORMATION: VerDate Sep<11>2014 16:29 Aug 16, 2019 Jkt 247001 Coin Regular price Proof Gold Coin w/Print .. Proof Silver Dollar w/Print 2018 Grid + $19.00. $78.95. Products containing gold coins will be priced according to the Pricing of Numismatic and Commemorative Gold and Platinum Products Grid posted at www.usmint.gov. FOR FURTHER INFORMATION CONTACT: Rosa Matos, Program Manager for Numismatic and Bullion; United States Mint; 801 9th Street NW; Washington, DC 20220; or call 202–354–7500. Authority: Public Law 114–282. Dated: August 14, 2019. David J. Ryder, Director, United States Mint. [FR Doc. 2019–17793 Filed 8–16–19; 8:45 am] BILLING CODE P DEPARTMENT OF VETERANS AFFAIRS [OMB Control No. 2900–0793] Agency Information Collection Activity Under OMB Review: VA Health Professional Scholarship and Visual Impairment and Orientation and Mobility Professional Scholarship Programs (HPSP and VIOMPSP) Veterans Health Administration, Department of Veterans Affairs. ACTION: Notice. AGENCY: In compliance with the Paperwork Reduction Act (PRA) of 1995, this notice announces that the Veterans Health Administration, Department of Veterans Affairs, will submit the collection of information abstracted below to the Office of Management and Budget (OMB) for review and comment. The PRA submission describes the nature of the information collection and its expected cost and burden and it includes the actual data collection instrument. DATES: Comments must be submitted on or before September 18, 2019. ADDRESSES: Submit written comments on the collection of information through www.Regulations.gov, or to Office of Information and Regulatory Affairs, Office of Management and Budget, Attn: VA Desk Officer; 725 17th St. NW, Washington, DC 20503 or sent through electronic mail to oira_submission@ omb.eop.gov. Please refer to ‘‘OMB Control No. 2900–0793’’ in any correspondence. SUMMARY: FOR FURTHER INFORMATION CONTACT: Danny S. Green, Office of Quality, PO 00000 Frm 00104 Fmt 4703 Sfmt 4703 42991 Performance and Risk (OQPR), Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420, (202) 421–1354 or email danny.green2@va.gov. Please refer to ‘‘OMB Control No. 2900–0793’’ in any correspondence. SUPPLEMENTARY INFORMATION: Authority: 44 U.S.C. 3501–21. Title: VA Health Professional Scholarship and Visual Impairment and Orientation and Mobility Professional Scholarship Programs (HPSP and VIOMPSP). 1. Academic Verification, VA Form 10–0491. 2. Addendum to Application, VA Form 10–0491a. 3. Annual VA Employment Deferment Verification, VA Form 10–0491c. 4. Education Program Completion Notice—Service Obligation Placement, VA Form 10–0491d. 5. Evaluation Recommendation Form, VA Form 10–0491e. 6. HPSP Agreement, VA Form 10– 0491f. 7. HPSP/VIOMPSP Application, VA Form 10–0491g. 8. Notice of Approaching Graduation, VA Form 10–0491h. 9. Notice of Change and/or Annual Academic Status Report, VA Form 10– 0491i. 10. Request for Deferment for Advanced Education, VA Form 10– 0491j. 11. VA Scholarship Offer Response, VA Form 10–0491k. 12. VIOMPSP Agreement, VA Form 10–0491l. 13. Mobility Agreement, VA Form 10– 0491m. 14. HPSP VHVMAESP Agreement, VA Form 10–0491n. OMB Control Number: 2900–0793. Type of Review: Revision of a currently approved collection. Abstract: This is a revision of a currently approved collection, due to legislation that necessitates adding two forms and amending existing forms. The collection of information is essential to implement the Department of Veterans Affairs (VA) Visual Impairment and Orientation and Mobility Professionals Scholarship Program (VIOMPSP) and the VA Health Professional Scholarship Program (HPSP) which were authorized under Public Law 111–163 on May 5, 2010 and extended through December 31, 2033 by Section 301 of Public Law 115–182, The VA Mission Act of 2018. The passage of this legislation allows VA to provide services to the public by awarding scholarships to non-VA employees who will be required to become VA employees in the E:\FR\FM\19AUN1.SGM 19AUN1

Agencies

[Federal Register Volume 84, Number 160 (Monday, August 19, 2019)]
[Notices]
[Pages 42990-42991]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-17677]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Comment Request Concerning Information Reporting 
for Notice 99-43, Nonrecognition Exchanges Under Section 897

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 soliciting comments 
concerning information reporting for Notice 99-43, Nonrecognition 
Exchanges under Section 897.

DATES: Written comments should be received on or before October 18, 
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: Rule to be Included in Final Regulations Under Section 
897(e) of the Code.
    OMB Number: 1545-1660.
    Regulation Project Number: Notice 99-43.
    Abstract: Notice 99-43 announced modification of the current rules 
under Temporary Regulation section 1.897-6T(a)(1) regarding transfers, 
exchanges and other dispositions of U.S. real property interests in 
nonrecognition transactions occurring after June 18, 1980. The notice 
provided that, contrary to section 1.897-6T(a)(1), a foreign taxpayer 
will not recognize a gain under Code 897(e) for an exchange described 
in Code section 368(a)(1)(E) or (F), provided the taxpayer receives 
substantially identical shares of the same domestic corporation with 
the same divided rights, voting power, liquidation preferences, and 
convertibility as the shares exchanged without any additional rights or 
features.
    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, 
individuals or households, and corporations.
    Estimated Number of Respondents: 100.
    Estimated Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 200.
    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

[[Page 42991]]

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: August 7, 2019.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2019-17677 Filed 8-16-19; 8:45 am]
 BILLING CODE 4830-01-P