Proposed Collection; Comment Request for Regulation Project, 47945 [2023-15709]
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Federal Register / Vol. 88, No. 141 / Tuesday, July 25, 2023 / Notices
Dated: July 19, 2023.
Bradley T. Smith,
Deputy Director, Office of Foreign Assets
Control, U.S. Department of the Treasury.
[FR Doc. 2023–15642 Filed 7–24–23; 8:45 am]
BILLING CODE 4810–AL–C
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 Department of the
Treasury, 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,
Public Law 104–13. Currently, the IRS
is soliciting comments concerning TD
8813, residence of trusts and estates—
7701.
SUMMARY:
Written comments should be
received on or before September 25,
2023 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, or
by email to pra.comments@irs.gov.
Include 1545–1600 or TD 8813.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection 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: Residence of Trusts and
Estates—7701.
OMB Number: 1545–1600.
Regulation Project Number: TD 8813.
Abstract: This regulation provides the
procedures and requirements for making
the election to remain a domestic trust
in accordance with section 1161 of the
Taxpayer Relief Act of 1997. The
information submitted by taxpayers will
be used by the IRS to determine if a
trust is a domestic trust or a foreign
trust.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of the
currently approved collection.
ddrumheller on DSK120RN23PROD with NOTICES1
DATES:
VerDate Sep<11>2014
18:12 Jul 24, 2023
Jkt 259001
Affected Public: Individuals or
households.
Estimated Number of Respondents:
222.
Estimated Time per Respondent: 31
minutes.
Estimated Total Annual Burden
Hours: 114.
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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023–15709 Filed 7–24–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Concerning Depreciation and
Amortization
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
47945
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 depreciation and
amortization (including information on
listed property).
DATES: Written comments should be
received on or before September 25,
2023 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, or
by email to pra.comments@irs.gov.
Include 1545–0172 or Form 4562.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection 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: Depreciation and Amortization
(including Information on Listed
Property).
OMB Number: 1545–0172.
Form Number: 4562.
Abstract: Form 4562 is used to claim
a deduction for depreciation and
amortization; to make the election to
expense certain tangible property under
Internal Revenue Code section 179; and
to provide information on the business/
investment use of automobiles and other
listed property. The form provides the
IRS with the information necessary to
determine that the correct depreciation
deduction is being claimed.
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: Business or other forprofit organization.
Estimated Number of Respondents:
12,313,626.
Estimated Time per Respondent:
36.41 hours.
Estimated Total Annual Burden
Hours: 448,368,447 hours.
The following paragraph applies to all
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 if their
SUMMARY:
E:\FR\FM\25JYN1.SGM
25JYN1
]]>Agencies
[Federal Register Volume 88, Number 141 (Tuesday, July 25, 2023)]
[Notices]
[Page 47945]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-15709]
-----------------------------------------------------------------------
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 Department of the Treasury, 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, Public Law 104-13. Currently, the
IRS is soliciting comments concerning TD 8813, residence of trusts and
estates--7701.
DATES: Written comments should be received on or before September 25,
2023 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, or by email to [email protected]. Include 1545-1600 or TD
8813.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection 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 [email protected].
SUPPLEMENTARY INFORMATION:
Title: Residence of Trusts and Estates--7701.
OMB Number: 1545-1600.
Regulation Project Number: TD 8813.
Abstract: This regulation provides the procedures and requirements
for making the election to remain a domestic trust in accordance with
section 1161 of the Taxpayer Relief Act of 1997. The information
submitted by taxpayers will be used by the IRS to determine if a trust
is a domestic trust or a foreign trust.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of the currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 222.
Estimated Time per Respondent: 31 minutes.
Estimated Total Annual Burden Hours: 114.
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: July 19, 2023.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2023-15709 Filed 7-24-23; 8:45 am]
BILLING CODE 4830-01-P
