Proposed Collection; Comment Request on Information Collection for Treasury Decision 9568, Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement-Internal Revenue Code (IRC) Section 482, 67436-67437 [2023-21527]

Download as PDF 67436 Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices Number of respondents PRA item MRO Effort to Contact DER Documentation [40.131(c)(2)(iii)] ............................................................... DER Successful Contact Employee Documentation [40.131(d)] ........................................................................ DER Failure to Contact Employee Documentation [40.131(d)(2)(i)] ................................................................. MRO Verification of Positive Result Without Interview Documentation [40.133] .......................................................... Adulterant/Substitution Evaluation Physician Statements [40.145(g)(2)(ii)(d)] ........................................................... MRO Cancellation of Adulterant/Substitution for Legitimate Reason Reports [40.145(g)(5)] ........................................ Employee Admission of Adulterating/Substituting Specimen MRO Determination [40.159(c)] ............................... Split Specimen Requests by MRO [40.171(c)] .................... Split Failure to Reconfirm for Drugs Reports by MRO [40.187(b)] ........................................................................ Split Failure to Reconfirm for Adulterant/Substitution Reports by MRO [40.187(c)] ................................................. Shy Bladder Physician Statements [40.193(f)] .................... MRO Statements Regarding Physical Evidence of Drug Use [40.195(b) & (c)] ........................................................ Drug Test Correction Statements [40.205(b)(1) & (2)] ........ Breath Alcohol Technician (BAT)/Screening Test Technician (STT) (Qualification and Refresher) Training Documentation [40.213(b)(c) & (e)] .......................................... BAT/STT Error Correction Training Documentation [40.213(f)] ......................................................................... Complete DOT Alcohol Testing Forms [40.225(a)] ............. Evidential Breath Testing Device Quality Assurance/Calibration Records [40.233(c)(4)] ......................................... Shy Lung Physician Statements [40.265(c)(2)] ................... Alcohol Test Correction Statements [40.271(b)(1) & (2)] .... Substance Abuse Professional (SAP) (Qualification and Continuing Education) Training Documentation [40.281(c) & (d)] ............................................................... Employer SAP Lists to Employees [40.287] ........................ SAP Reports to Employers [40.311(c), (d) & (e)] ................ Correction Notices to Service Agents [40.373(a)] ............... Notice of Proposed Exclusion (NOPE) to Service Agents [40.375(a)] ........................................................................ Service Agent Requests to Contest Public Interest Exclusions (PIE) [40.379(b)] ..................................................... Service Agent Information to Argue PIE [40.379(b)(2)] ...... Service Agent Information to Contest PIE [40.381(a) & (b)] Notices of PIE to Service Agents [40.399] .......................... Notices of PIE to Employer and Public [40.401(b) & (d)] ... Service Agent PIE Notices to Employers [40.403(a)] ......... lotter on DSK11XQN23PROD with NOTICES1 Total New ...................................................................... Public Comments Invited: You are asked to comment on any aspect of this information collection, including (a) Whether the proposed collection of information is necessary for DOT’s performance; (b) The accuracy of the estimated burden that the collection would impose on respondents; (c) Ways for the DOT to enhance the quality, utility and clarity of the information to be collected; and (d) Ways that the burden could be minimized without reducing the quality of the collected information. The agency will summarize 1 All salary costs are based upon the Department of Labor’s bureau of Labor Statistics average employee compensation hourly cost in 2023. VerDate Sep<11>2014 21:46 Sep 28, 2023 Jkt 259001 Burden per response (minutes) Number of responses 57,624 4 3,842 156,715 46,099 46,099 4 3,073 125,348 11,525 11,525 4 768 31,327 5,000 11,525 4 768 31,327 0 0 30 0 0 0 0 30 0 0 40 5,000 40 11,932 4 4 3 795 122 32,428 70 70 4 5 204 8 719 8 719 5 5 1 60 41 2,447 0 25,000 0 143,840 0 8 0 19,179 0 782,311 2,000 2,000 4 133 5,425 401 10,000 401 8,025,159 4 8 27 1,070,021 1,101 43,646,157 10,000 401 803 10,000 401 803 4 4 4 667 27 54 27,166 1,101 2,203 3,334 116,467 10,000 25 3,334 116,467 201,258 25 4 4 4 60 222 7,764 13,417 25 9,055 316,694 547,279 1,020 5 5 600 50 2,040 2 2 2 1 1 1 2 2 2 1 1 300 60 240 240 60 60 30 2 8 8 1 1 150 82 326 326 41 41 6,119 1,426,662 11,459,756 2,328 1,469,136 59,926,016 Issued in Washington, DC, on September 26, 2023. Authority and Issuance. Bohdan S. Baczara, Deputy Director, DOT, Office of Drug and Alcohol Policy and Compliance. [FR Doc. 2023–21548 Filed 9–28–23; 8:45 am] Fmt 4703 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request on Information Collection for Treasury Decision 9568, Methods To Determine Taxable Income in Connection With a Cost Sharing Arrangement—Internal Revenue Code (IRC) Section 482 Internal Revenue Service (IRS), Treasury. AGENCY: Notice and request for comments. ACTION: BILLING CODE 4910–9X–P Frm 00212 Total salary costs ($) 1 5,000 and/or include your comments in the request for OMB’s clearance of this information collection. Authority: The Paperwork Reduction Act of 1995; 44 U.S.C. Chapter 35, as amended; and 49 CFR 1:48. PO 00000 Total burden (hours) Sfmt 4703 E:\FR\FM\29SEN1.SGM 29SEN1 Federal Register / Vol. 88, No. 188 / Friday, September 29, 2023 / Notices 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 Treasury Decision Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC section 482. DATES: Written comments should be received on or before November 28, 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 1545–1364 or TD 9568 in your comment. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the collection tools 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: Currently, the IRS is seeking comments concerning the following information collection tools, reporting, and record-keeping requirements: Title: Methods to Determine Taxable Income in connection with a Cost Sharing Arrangement—IRC section 482. OMB Number: 1545–1364. Treasury Decision Numbers: 9568. Abstract: This document contains final regulations regarding methods to determine taxable income in connection with a cost sharing arrangement under section 482 of the Internal Revenue Code (Code). The final regulations address issues that have arisen in administering the current cost sharing regulations. The final regulations affect domestic and foreign entities that enter into cost sharing arrangements described in the final regulations. Current Actions: There are no changes to the information collection. Type of Review: Extension without change of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 500. Estimated Time per Response: 18 hours, 42 minutes. Estimated Total Annual Burden Hours: 9,350. lotter on DSK11XQN23PROD with NOTICES1 SUMMARY: VerDate Sep<11>2014 21:46 Sep 28, 2023 Jkt 259001 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: September 26, 2023. Molly J, Stasko, Senior Tax Analyst. [FR Doc. 2023–21527 Filed 9–28–23; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Extension of Information Collection Request Submitted for Public Comment; Comment Request on Burden Related to the Continuation Sheet for Item #16 (Additional Information) for OF–306, Declaration for Federal Employment 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 public and other Federal agencies to take this opportunity to comment on proposed and/or SUMMARY: PO 00000 Frm 00213 Fmt 4703 Sfmt 4703 67437 continuing information collections, as required by the Paperwork Reduction Act of 1995. Currently, the IRS is soliciting comments concerning the burden associated with the continuation sheet for Item # 16 (Additional Information) for Form OF–306, Declaration for Federal Employment. DATES: Written comments should be received on or before November 28, 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 1545–1921 or Form 12114. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulations should be directed to LaNita Van Dyke, 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: Continuation Sheet for Item # 16 (Additional Information)—OF–306, Declaration for Federal Employment. OMB Number: 1545–1921. Regulation Project Number: Form 12114. Abstract: This form is used by recruitment personnel of the Covington Host Site. This form is provided to applicants when completing OF 306, Declaration for Federal Employment. It is used as a continuation sheet to clearly define additional information that is requested in item 15 of the OF 306. Due to lack of space on the OF 306 this form can be used in lieu of an additional sheet of paper. Current Actions: There are no changes to the burden previously approved by OMB. This submission is for renewal purposes. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Respondents: 24,813. Estimated Time Per Respondent: 15 min. Estimated Total Annual Burden Hours: 6,203. 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 contents may become E:\FR\FM\29SEN1.SGM 29SEN1

Agencies

[Federal Register Volume 88, Number 188 (Friday, September 29, 2023)]
[Notices]
[Pages 67436-67437]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-21527]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request on Information Collection 
for Treasury Decision 9568, Methods To Determine Taxable Income in 
Connection With a Cost Sharing Arrangement--Internal Revenue Code (IRC) 
Section 482

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

[[Page 67437]]

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 Treasury Decision Methods to Determine Taxable 
Income in connection with a Cost Sharing Arrangement--IRC section 482.

DATES: Written comments should be received on or before November 28, 
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 1545-1364 or TD 
9568 in your comment.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the collection tools 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: 
    Currently, the IRS is seeking comments concerning the following 
information collection tools, reporting, and record-keeping 
requirements:
    Title: Methods to Determine Taxable Income in connection with a 
Cost Sharing Arrangement--IRC section 482.
    OMB Number: 1545-1364.
    Treasury Decision Numbers: 9568.
    Abstract: This document contains final regulations regarding 
methods to determine taxable income in connection with a cost sharing 
arrangement under section 482 of the Internal Revenue Code (Code). The 
final regulations address issues that have arisen in administering the 
current cost sharing regulations. The final regulations affect domestic 
and foreign entities that enter into cost sharing arrangements 
described in the final regulations.
    Current Actions: There are no changes to the information 
collection.
    Type of Review: Extension without change of a currently approved 
collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 500.
    Estimated Time per Response: 18 hours, 42 minutes.
    Estimated Total Annual Burden Hours: 9,350.
    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: September 26, 2023.
Molly J, Stasko,
Senior Tax Analyst.
[FR Doc. 2023-21527 Filed 9-28-23; 8:45 am]
BILLING CODE 4830-01-P


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