Proposed Collection; Comment Request for Regulation Project, 51964-51965 [2021-20069]
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51964
Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices
Burden hours
OMB No.
25 .............................
120 ...........................
3,000 ........................
1545–2096
1545–2103
1545–2110
26,000 ......................
389,330 ....................
1,000 ........................
2,700 ........................
1545–2114
* 1545–2122
1545–2125
* 1545–2133
350 ...........................
100 ...........................
* 1545–2134
1545–2145
300,000 ....................
4,500 ........................
1545–2147
1545–2149
250 ...........................
550,000 ....................
180 ...........................
1,000 ........................
36,000 ......................
1,500 ........................
5,988 ........................
3,260 ........................
1545–2150
1545–2151
1545–2153
* 1545–2155
1545–2156
1545–2158
1545–2165
1545–2183
694,750 ....................
1545–2186
1,000 ........................
1,800 ........................
403,177 ....................
200 ...........................
1545–2194
1545–2209
1545–2242
1545–2245
75,000 ......................
400 ...........................
1,800 ........................
1545–2247
1545–2259
1545–2276
Title
Loss on Subsidiary Stock—REG–157711–02 (TD 9424—Final).
Election to Expense Certain Refineries.
REG–127770–07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit.
S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG–143326–05).
Form 8931—Agricultural Chemicals Security Credit.
REG–143544–04 Regulations Enabling Elections for Certain Transaction Under Section 336(e).
Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4)
Extension Property Elections.
Notice 2009–41—Credit for Residential Energy Efficient Property.
Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with
Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.
Internal Revenue Code Section 108(i) Election.
Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles;
Stewardship Expense (TD 9456).
Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles.
Qualifying Advanced Energy Project Credit—Notice 2013–12.
Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q.
TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations.
Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469.
Notice 2010–54: Production Tax Credit for Refined Coal.
Notice of Medical Necessity Criteria under the Mental Health Parity and Addiction Equity Act of 2008.
Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic
Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615).
TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD
9713, and TD 9750.
Rules for Certain Rental Real Estate Activities.
REG–112805–10—Branded Prescription Drugs.
REG–135491–10—Updating of Employer Identification Numbers.
REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List
of Advisees With Respect to Reportable Transactions.
TD 9633—Limitations on Duplication of Net Built-in Losses.
Performance & Quality for Small Wind Energy Property.
Safe Harbor for Inadvertent Normalization Violations.
Total:
48,912,072.
* Discontinued in FY20.
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
The Internal Revenue Service
(IRS), 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
Branded Prescription Drug Fee.
SUMMARY:
Written comments should be
received on or before November 16,
2021 to be assured of consideration.
DATES:
VerDate Sep<11>2014
16:19 Sep 16, 2021
Jkt 253001
Direct all written comments
to Kinna Brewington, Internal Revenue
Service, Room 6526, 1111 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, (202) 317–
6009, or 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: Branded Prescription Drug Fee.
Regulation Project Number: 1545–
2209.
Abstract: This document contains
regulations that provide guidance on the
annual fee imposed on covered entities
engaged in the business of
manufacturing or importing branded
prescription drugs.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
45.
ADDRESSES:
[FR Doc. 2021–20123 Filed 9–16–21; 8:45 am]
PO 00000
Frm 00105
Fmt 4703
Sfmt 4703
Estimated Average Time per
Respondent: 40 hours.
Estimated Total Annual Burden
Hours: 1,800.
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 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;
E:\FR\FM\17SEN1.SGM
17SEN1
Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices
(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: August 26, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–20069 Filed 9–16–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–G
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 Form 1099–G,
Certain Government Payments.
DATES: Written comments should be
received on or before November 16,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, 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,
at (202) 317–6009, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Government Payments.
OMB Number: 1545–0120.
Form Number: 1099–G.
Abstract: Form 1099–G is used to
report government payments such as
unemployment compensation, state and
local income tax refunds, credits, or
SUMMARY:
VerDate Sep<11>2014
16:19 Sep 16, 2021
Jkt 253001
offsets, reemployment trade adjustment
assistance (RTAA) payments, taxable
grants, agricultural payments, or for
payments received on a Commodity
Credit Corporation (CCC) loan.
Current Actions: There are no changes
made to the form, this submission is for
renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Federal, state, local
or tribal governments.
Estimated Number of Responses:
82,364,600.
Estimated Time per Response: .3
hours.
Estimated Total Annual Burden
Hours: 24,709,380.
The following paragraph applies to
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: August 26, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021–20068 Filed 9–16–21; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00106
Fmt 4703
Sfmt 4703
51965
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for TD 8352 and TD 8531
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 TD 8352 (temp &
final) Final Regulations Under Sections
382 and 383 of the Internal Revenue
Code of 1986; Pre-change Attributes; TD
8531—Final Regulations Under Section
382.
DATES: Written comments should be
received on or before November 16,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments
to Kinna Brewington, 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, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Lanita.VanDyke@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: TD 8352 (temp & final) Final
Regulations Under Sections 382 and 383
of the Internal Revenue Code of 1986;
Pre-change Attributes; TD 8531—Final
Regulations Under Section 382.
OMB Number: 1545–1120.
Abstract: (TD 8352) These regulations
require reporting by a corporation after
it undergoes an ‘‘ownership change’’
under Code sections 382 and 383.
Corporations required to report under
these regulations include those with
capital loss carryovers and excess
credits. (TD 8531) These regulations
provide rules for the treatment of
options under Code section 382 for
purposes of determining whether a
corporation undergoes an ownership
change. The regulation allows for
certain elections for corporations whose
stock is subject to options.
Current Actions: There is no change to
these existing regulations.
SUMMARY:
E:\FR\FM\17SEN1.SGM
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]]>Agencies
[Federal Register Volume 86, Number 178 (Friday, September 17, 2021)]
[Notices]
[Pages 51964-51965]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-20069]
-----------------------------------------------------------------------
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 (IRS), 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 Branded Prescription
Drug Fee.
DATES: Written comments should be received on or before November 16,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Kinna Brewington, Internal
Revenue Service, Room 6526, 1111 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, (202)
317-6009, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Branded Prescription Drug Fee.
Regulation Project Number: 1545-2209.
Abstract: This document contains regulations that provide guidance
on the annual fee imposed on covered entities engaged in the business
of manufacturing or importing branded prescription drugs.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 45.
Estimated Average Time per Respondent: 40 hours.
Estimated Total Annual Burden Hours: 1,800.
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
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;
[[Page 51965]]
(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: August 26, 2021.
Chakinna B. Clemons,
Supervisory Tax Analyst.
[FR Doc. 2021-20069 Filed 9-16-21; 8:45 am]
BILLING CODE 4830-01-P
