Proposed Collection; Comment Request for Regulation Project, 57266-57267 [2021-22311]
Download as PDF
<![CDATA[
57266
Federal Register / Vol. 86, No. 196 / Thursday, October 14, 2021 / Notices
lotter on DSK11XQN23PROD with NOTICES1
Applicants and Award Recipients under
this NOFA. Award Recipients must use
AMIS to submit required reports. The
CDFI Fund will notify Award Recipients
by email using the addresses maintained
in each Award Recipient’s AMIS
account. Therefore, an Award Recipient
and any Subsidiaries, signatories, and
Affiliates must maintain accurate
contact information (including contact
person and authorized representative,
email addresses, fax numbers, phone
numbers, and office addresses) in their
AMIS account(s).
D. Civil Rights and Diversity: Any
person who is eligible to receive
benefits or services from CDFI Fund or
Award Recipients under any of its
programs is entitled to those benefits or
services without being subject to
prohibited discrimination. The
Department of the Treasury’s Office of
Civil Rights and Diversity enforces
various Federal statutes and regulations
that prohibit discrimination in
financially assisted and conducted
programs and activities of the CDFI
Fund. If a person believes that s/he has
been subjected to discrimination and/or
reprisal because of membership in a
protected group, s/he may file a
complaint with: Office of Civil Rights
and Diversity, 1500 Pennsylvania Ave
NW, Washington, DC 20220 or (202)
622–1160 (not a toll-free number).
E. Statutory and National Policy
Requirements: The CDFI Fund will
manage and administer the Federal
award in a manner so as to ensure that
Federal funding is expended and
associated programs are implemented in
full accordance with the U.S.
Constitution, Federal Law, statutory,
and public policy requirements:
Including, but not limited to, those
protecting free speech, religious liberty,
public welfare, the environment, and
prohibiting discrimination.
VIII. Other Information
A. Reasonable Accommodations:
Requests for reasonable
accommodations under section 504 of
the Rehabilitation Act should be
directed to Mr. Jay Santiago,
Community Development Financial
Institutions Fund, U.S. Department of
the Treasury, at SantiagoJ@cdfi.treas.gov
no later than 72 hours in advance of the
application deadline.
B. Paperwork Reduction Act: Under
the Paperwork Reduction Act (44 U.S.C.
chapter 35), an agency may not conduct
or sponsor a collection of information,
and an individual is not required to
respond to a collection of information,
unless it displays a valid OMB control
number. Pursuant to the Paperwork
Reduction Act, the BEA Program
VerDate Sep<11>2014
17:44 Oct 13, 2021
Jkt 256001
funding Application has been assigned
the following control number: 1559–
0005.
C. Application Information Sessions:
The CDFI Fund may conduct webinars
or host information sessions for
organizations that are considering
applying to, or are interested in learning
about, the CDFI Fund’s programs. For
further information, please visit the
CDFI Fund’s website at https://
www.cdfifund.gov.
Authority: 12 U.S.C. 1834a, 4703,
4703 note, 4713; 12 CFR part 1806.
Jodie L. Harris,
Director, Community Development Financial
Institutions Fund.
[FR Doc. 2021–22450 Filed 10–13–21; 8:45 am]
BILLING CODE 4810–70–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 proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning assumption of
partner liabilities.
DATES: Written comments should be
received on or before December 13, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
You must reference the information
collection’s title, form number,
reporting or record-keeping requirement
number, and OMB number in your
comment.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
SUPPLEMENTARY INFORMATION: The IRS is
currently seeking comments concerning
the following information collection
SUMMARY:
PO 00000
Frm 00144
Fmt 4703
Sfmt 4703
tools, reporting, and record-keeping
requirements:
Title: Assumption of Partner
Liabilities.
OMB Number: 1545–1843.
Regulation Project Number: TD 9207.
Abstract: This document contains
final regulations relating to the
definition of liabilities under Internal
Revenue Code (IRC) section 752. These
regulations provide rules regarding a
partnership’s assumption of certain
fixed and contingent obligations in
connection with the issuance of a
partnership interest and provide
conforming changes to certain
regulations. These regulations also
provide rules under IRC section 358(h)
for assumptions of liabilities by
corporations from partners and
partnerships. Finally, this document
also contains temporary regulations
relating to the assumption of certain
liabilities under IRC section 358(h).
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households.
Estimated Number of Responses: 250.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 125.
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
E:\FR\FM\14OCN1.SGM
14OCN1
Federal Register / Vol. 86, No. 196 / Thursday, October 14, 2021 / Notices
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 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021–22311 Filed 10–13–21; 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 proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning combined
information reporting.
DATES: Written comments should be
received on or before December 13, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
You must reference the information
collection’s title, form number,
reporting or record-keeping requirement
number, and OMB number in your
comment.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Combined Information
Reporting.
OMB Number: 1545–1667.
Regulation Project Number: Revenue
Procedure 99–50.
lotter on DSK11XQN23PROD with NOTICES1
SUPPLEMENTARY INFORMATION:
VerDate Sep<11>2014
17:44 Oct 13, 2021
Jkt 256001
Abstract: Revenue Procedure 99–50
permits combined information reporting
by a successor business entity (i.e., a
corporation, partnership, or sole
proprietorship) in certain situations
following a merger or an acquisition.
Combined information reporting may be
elected by a successor with respect to
certain Forms 1042–S and all forms in
series 1098, 1099, and 5498. The
procedures also apply to Forms 1097,
3921, 3922, and W–2G. The successor
must file a statement with the IRS
indicating what forms are being filed on
a combined basis.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, and farms.
Estimated Number of Responses:
6,000.
Estimated Time per Respondent: 5
minutes.
Estimated Total Annual Burden
Hours: 500.
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.
PO 00000
Frm 00145
Fmt 4703
Sfmt 4703
57267
Approved: October 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021–22310 Filed 10–13–21; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 1127
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. The IRS is soliciting
comments concerning Form 1127,
Application for Extension of Time for
Payment of Tax Due to Undue Hardship.
DATES: Written comments should be
received on or before December 13, 2021
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224.
You must reference the information
collection’s title, form number,
reporting or record-keeping requirement
number, and OMB number in your
comment.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to Jon Callahan,
(737) 800–7639, at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at jon.r.callahan@
irs.gov.
The IRS is
currently seeking comments concerning
the following information collection
tools, reporting, and record-keeping
requirements:
Title: Application for Extension of
Time for Payment of Tax Due to Undue
Hardship.
OMB Number: 1545–2131.
Form Number: Form 1127.
Abstract: Internal Revenue Code
section 6161 allows individual and
business taxpayers to request an
extension of time for payment of tax
shown or required to be shown on a
return or for a tax due on a notice of
SUPPLEMENTARY INFORMATION:
E:\FR\FM\14OCN1.SGM
14OCN1
]]>Agencies
[Federal Register Volume 86, Number 196 (Thursday, October 14, 2021)]
[Notices]
[Pages 57266-57267]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-22311]
-----------------------------------------------------------------------
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
proposed and/or continuing information collections, as required by the
Paperwork Reduction Act of 1995. The IRS is soliciting comments
concerning assumption of partner liabilities.
DATES: Written comments should be received on or before December 13,
2021 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224. You must reference the information collection's title, form
number, reporting or record-keeping requirement number, and OMB number
in your comment.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions should be directed to Jon Callahan,
(737) 800-7639, at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet
at [email protected].
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Assumption of Partner Liabilities.
OMB Number: 1545-1843.
Regulation Project Number: TD 9207.
Abstract: This document contains final regulations relating to the
definition of liabilities under Internal Revenue Code (IRC) section
752. These regulations provide rules regarding a partnership's
assumption of certain fixed and contingent obligations in connection
with the issuance of a partnership interest and provide conforming
changes to certain regulations. These regulations also provide rules
under IRC section 358(h) for assumptions of liabilities by corporations
from partners and partnerships. Finally, this document also contains
temporary regulations relating to the assumption of certain liabilities
under IRC section 358(h).
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households.
Estimated Number of Responses: 250.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 125.
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
[[Page 57267]]
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 7, 2021.
Jon R. Callahan,
Tax Analyst.
[FR Doc. 2021-22311 Filed 10-13-21; 8:45 am]
BILLING CODE 4830-01-P
