Proposed Collection; Comment Request for Regulation Project, 48218 [2019-19745]
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48218
Federal Register / Vol. 84, No. 177 / Thursday, September 12, 2019 / Notices
Form 5434 A
DEPARTMENT OF THE TREASURY
Estimated Number of Respondents:
1,666.
Estimated Time per Respondent: .30
hour.
Estimated Annual burden hours: 500.
Internal Revenue Service
TD 9517/REG–159704–03
jbell on DSK3GLQ082PROD with NOTICES
Estimated Number of Respondents/
Recordkeepers: 4,100.
Estimated Time per Respondent: .24
hour.
Estimated Annual Burden Hours: 984.
Total Estimated Annual Burden:
1,884 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: September 9, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–19801 Filed 9–11–19; 8:45 am]
BILLING CODE 4830–01–P
VerDate Sep<11>2014
17:27 Sep 11, 2019
Jkt 247001
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 production tax credit for
refined coal.
DATES: Written comments should be
received on or before November 12,
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: Production Tax Credit for
Refined Coal.
OMB Number: 1545–2158.
Notice Number: 2010–54.
Abstract: This notice sets forth
interim guidance pending the issuance
of regulations relating to the tax credit
under § 45 of the Internal Revenue Code
(Code) for refined coal. Taxpayers must
file certification that its refined coal has
achieved ’qualified emissions reduction’
with its tax return in order to claim the
production tax credit for refined coal.
Current Actions: There are no changes
to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 1,500 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
SUMMARY:
PO 00000
Frm 00118
Fmt 4703
Sfmt 4703
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: September 9, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–19745 Filed 9–11–19; 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 information
collections, as required by the
Paperwork Reduction Act of 1995. The
IRS is soliciting comments concerning
extended carryback of losses to or from
a consolidated group.
DATES: Written comments should be
received on or before November 12,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie Brimmer, Internal Revenue
SUMMARY:
E:\FR\FM\12SEN1.SGM
12SEN1
]]>Agencies
[Federal Register Volume 84, Number 177 (Thursday, September 12, 2019)]
[Notices]
[Page 48218]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-19745]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
production tax credit for refined coal.
DATES: Written comments should be received on or before November 12,
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
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Production Tax Credit for Refined Coal.
OMB Number: 1545-2158.
Notice Number: 2010-54.
Abstract: This notice sets forth interim guidance pending the
issuance of regulations relating to the tax credit under Sec. 45 of
the Internal Revenue Code (Code) for refined coal. Taxpayers must file
certification that its refined coal has achieved 'qualified emissions
reduction' with its tax return in order to claim the production tax
credit for refined coal.
Current Actions: There are no changes to the notice at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 100.
Estimated Time per Respondent: 15 hours.
Estimated Total Annual Burden Hours: 1,500 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: September 9, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-19745 Filed 9-11-19; 8:45 am]
BILLING CODE 4830-01-P
