Proposed Collection; Comment Request for Regulation Project, 59916 [2019-24213]
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59916
Federal Register / Vol. 84, No. 215 / Wednesday, November 6, 2019 / Notices
compute and report the Federal estate
tax imposed on qualified domestic
trusts by Internal Revenue Code section
2056A. The IRS uses the information to
enforce this tax and to verify that the tax
has been properly computed.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
80.
Estimated Time per Respondent: 4
hours, 28 minutes.
Estimated Total Annual Burden
Hours: 357 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.
VerDate Sep<11>2014
17:43 Nov 05, 2019
Jkt 250001
Approved: October 31, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–24212 Filed 11–5–19; 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 changes in accounting
periods.
SUMMARY:
Written comments should be
received on or before January 6, 2020 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: Changes in Accounting Periods.
OMB Number: 1545–1748.
Regulation Numbers: T.D. 8996.
Abstract: Section 1.441–2(b)(1)
requires certain taxpayers to file
statements on their federal income tax
returns to notify the Commissioner of
the taxpayers’ election to adopt a 52–53week taxable year. Section 1.442–1(b)(4)
provides that certain taxpayers must
establish books and records that clearly
reflect income for the short period
involved when changing their taxable
year to a fiscal taxable year. Section
1.442–1(d) requires a newly married
DATES:
PO 00000
Frm 00153
Fmt 4703
Sfmt 9990
husband or wife to file a statement with
their short period return when changing
to the other spouse’s taxable year.
Current Actions: There are no changes
being made to the regulation at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and individuals or
households.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 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: October 31, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019–24213 Filed 11–5–19; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\06NON1.SGM
06NON1
]]>Agencies
[Federal Register Volume 84, Number 215 (Wednesday, November 6, 2019)]
[Notices]
[Page 59916]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-24213]
-----------------------------------------------------------------------
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
changes in accounting periods.
DATES: Written comments should be received on or before January 6, 2020
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: Changes in Accounting Periods.
OMB Number: 1545-1748.
Regulation Numbers: T.D. 8996.
Abstract: Section 1.441-2(b)(1) requires certain taxpayers to file
statements on their federal income tax returns to notify the
Commissioner of the taxpayers' election to adopt a 52-53-week taxable
year. Section 1.442-1(b)(4) provides that certain taxpayers must
establish books and records that clearly reflect income for the short
period involved when changing their taxable year to a fiscal taxable
year. Section 1.442-1(d) requires a newly married husband or wife to
file a statement with their short period return when changing to the
other spouse's taxable year.
Current Actions: There are no changes being made to the regulation
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, and
individuals or households.
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 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: October 31, 2019.
Philippe Thomas,
Supervisor Tax Analyst.
[FR Doc. 2019-24213 Filed 11-5-19; 8:45 am]
BILLING CODE 4830-01-P
