Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities, 64407 [2019-25237]
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Federal Register / Vol. 84, No. 225 / Thursday, November 21, 2019 / Notices
Currently, the IRS is soliciting
comments concerning REG–106542–98,
T.D. 9032, Election to Treat Trust as Part
of an Estate (§ 1.645–1).
DATES: Written comments should be
received on or before January 21, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 111
Constitution Avenue NW, Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to LaNita Van Dyke, at (202)
317–6009, at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet, at Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Election to Treat Trust as Part of
an Estate.
OMB Number: 1545–1578.
Regulation Project Number: REG–
106542–98, T.D. 9032
Abstract: This regulation describes
the procedures and requirements for
making an election to have certain
revocable trusts treated and taxed as
part of an estate. The Taxpayer Relief
Act of 1997 added section 646 to the
Internal Revenue Code to permit the
election.
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: Individuals or
households.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 5,000.
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:
VerDate Sep<11>2014
16:41 Nov 20, 2019
Jkt 250001
(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: November 14, 2019.
Philippe Thomas,
Senior IRS Supervisory Tax Analyst.
[FR Doc. 2019–25242 Filed 11–20–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2011–
34, Rules for Certain Rental Real
Estate Activities
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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting
comments concerning Revenue
Procedure RP–125212–09, Rules for
Certain Rental Real Estate Activities.
DATES: Written comments should be
received on or before January 21, 2020
to be assured of consideration.
ADDRESSES: Direct all written comments
to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke
(202) 317–6009, at Internal Revenue
Service, Room 6242, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUMMARY:
PO 00000
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Fmt 4703
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64407
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2011–34
Rules for Certain Rental Real Estate
Activities.
OMB Number: 1545–2194.
Abstract: This Revenue Procedure
Grants Relief Under Section 1.469–9(g)
for Certain Taxpayers to Make Late
Elections to Treat All Interests in Rental
Real Estate as a Single Rental Real Estate
Activity.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
Households.
Estimated Number of Respondents:
2000.
Estimated Total Annual Burden
Hours: 1,000.
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: November 15, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019–25237 Filed 11–20–19; 8:45 am]
BILLING CODE 4830–01–P
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21NON1
]]>Agencies
[Federal Register Volume 84, Number 225 (Thursday, November 21, 2019)]
[Notices]
[Page 64407]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-25237]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2011-
34, Rules for Certain Rental Real Estate Activities
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. Currently, the IRS is soliciting
comments concerning Revenue Procedure RP-125212-09, Rules for Certain
Rental Real Estate Activities.
DATES: Written comments should be received on or before January 21,
2020 to be assured of consideration.
ADDRESSES: Direct all written comments to Dr. Philippe Thomas, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to LaNita Van
Dyke (202) 317-6009, at Internal Revenue Service, Room 6242, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Revenue Procedure 2011-34 Rules for Certain Rental Real
Estate Activities.
OMB Number: 1545-2194.
Abstract: This Revenue Procedure Grants Relief Under Section 1.469-
9(g) for Certain Taxpayers to Make Late Elections to Treat All
Interests in Rental Real Estate as a Single Rental Real Estate
Activity.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or Households.
Estimated Number of Respondents: 2000.
Estimated Total Annual Burden Hours: 1,000.
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: November 15, 2019.
Philippe Thomas,
Supervisory Tax Analyst.
[FR Doc. 2019-25237 Filed 11-20-19; 8:45 am]
BILLING CODE 4830-01-P
