Proposed Collection; Comment Request for Regulation Project, 51964-51965 [2021-20069]

Download as PDF 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 17SEN1

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]


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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