Proposed Collection; Comment Request for Regulation Project, 52593 [2019-21429]
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Federal Register / Vol. 84, No. 191 / Wednesday, October 2, 2019 / Notices
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 11, 2019,
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–21433 Filed 10–1–19; 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 taxation and reporting of
REIT excess inclusion income.
DATES: Written comments should be
received on or before December 2, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, 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: Taxation and Reporting of REIT
Excess Inclusion Income.
OMB Number: 1545–2036.
Notice Number: Notice 2006–97.
Abstract: This notice requires certain
REITs, RICS, partnerships and other
entities that have excess inclusion
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
16:42 Oct 01, 2019
Jkt 250001
income to disclose the amount and
character of such income allocable to
their record interest owners. The record
interest owners need the information to
properly report and pay taxes on such
income.
Current Actions: There are no changes
being made to the notice that would
affect burden at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 100 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 26, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–21429 Filed 10–1–19; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00140
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52593
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 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 carryforward election of
unused private activity bond volume
cap.
SUMMARY:
Written comments should be
received on or before December 2, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, 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: Carryforward Election of
Unused Private Activity Bond Volume
Cap.
OMB Number: 1545–0874.
Form Number: Form 8328.
Abstract: Internal Revenue Code
section 4146(f) requires that an annual
volume limit be placed on the amount
of private activity bonds issued by each
State. Code section 146(f)(3) provides
that the unused amount of the private
activity bonds for specific programs can
be carried forward for 3 years depending
on the type of project. In order to carry
forward the unused amount of the
private activity bond, an irrevocable
election can be made by the issuing
authority. Form 8328 allows the issuer
to execute the carryforward election.
Current Actions: There are no changes
to the forms or regulations at his time.
However, the agency is updating the
number of respondents based on its
most recent filing data.
Type of Review: Revision of a
currently approved collection.
DATES:
E:\FR\FM\02OCN1.SGM
02OCN1
]]>Agencies
[Federal Register Volume 84, Number 191 (Wednesday, October 2, 2019)]
[Notices]
[Page 52593]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-21429]
-----------------------------------------------------------------------
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
taxation and reporting of REIT excess inclusion income.
DATES: Written comments should be received on or before December 2,
2019 to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, 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: Taxation and Reporting of REIT Excess Inclusion Income.
OMB Number: 1545-2036.
Notice Number: Notice 2006-97.
Abstract: This notice requires certain REITs, RICS, partnerships
and other entities that have excess inclusion income to disclose the
amount and character of such income allocable to their record interest
owners. The record interest owners need the information to properly
report and pay taxes on such income.
Current Actions: There are no changes being made to the notice that
would affect burden at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 50.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 100 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 26, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019-21429 Filed 10-1-19; 8:45 am]
BILLING CODE 4830-01-P
