Proposed Collection; Comment Request for Notice 2005-62, 80387-80388 [2023-25411]
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Federal Register / Vol. 88, No. 221 / Friday, November 17, 2023 / Notices
Desired Focus of Comments: The
Internal Revenue Service (IRS) is
particularly interested in comments
that:
• Evaluate whether the proposed
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information will have
practical utility.
• Evaluate the accuracy of the
agency’s estimate of the burden of the
proposed collection of information,
including the validity of the
methodology and assumptions used.
• Enhance the quality, utility, and
clarity of the information to be
collected; and
• Minimize the burden of the
collection of information on those who
are to respond, including using
appropriate automated, electronic,
mechanical, or other technological
collection techniques or other forms of
information technology, e.g., by
permitting electronic submissions of
responses.
Comments submitted in response to
this notice will be summarized and/or
included in the ICR for OMB approval
of the extension of the information
collection; they will also become a
matter of public record.
Approved: November 13, 2023.
Molly J Stasko,
Senior Tax Analyst.
[FR Doc. 2023–25377 Filed 11–16–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting
Comments on Form 709
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 709, United
States Gift (and Generation-Skipping
Transfer) Tax Return.
DATES: Written comments should be
received on or before January 16, 2024
to be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
khammond on DSKJM1Z7X2PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
18:57 Nov 16, 2023
Jkt 262001
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include OMB Control No. 1545–0020 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection 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
tools, reporting, and record-keeping
requirements:
Title: United States Gift (and
Generation-Skipping Transfer) Tax
Return.
OMB Number: 1545–0020.
Form Number: Form 709.
Abstract: Form 709 is used by
individuals to report transfers subject to
the gift and generation-skipping transfer
taxes and to compute these taxes. The
IRS uses the information to collect and
enforce these taxes, to verify that the
taxes are properly computed, and to
compute the tax base for the estate tax.
Current Actions: There is no change to
the existing collection.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Responses:
224,530.
Estimated Time per Respondent: 6
hours, 12 minutes.
Estimated Total Annual Burden
Hours: 1,392,086.
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
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
80387
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: November 14, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023–25439 Filed 11–16–23; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2005–62
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
Notice 2005–62, Modification of Notice
2005–04; Biodiesel and Aviation-Grade
Kerosene.
DATES: Written comments should be
received on or before January 16, 2024
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.
Please include the OMB Control
Number 1545–1915 in the Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the Notices should be directed
to Sara Covington, at (202) 317–5744, at
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Modification of Notice 2005–04;
Biodiesel and Aviation-Grade Kerosene.
OMB Number: 1545–1915.
SUMMARY:
E:\FR\FM\17NON1.SGM
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80388
Federal Register / Vol. 88, No. 221 / Friday, November 17, 2023 / Notices
Notice Number: Notice 2005–62.
Abstract: Notice 2005–04 provides
guidance on certain excise tax Code
provisions that were added or effected
by the American Jobs Creation Act of
2004. The information will be used by
the IRS to verify that the proper amount
of tax is reported, excluded, refunded,
or credited. This notice is modified and
expanded by Notices 2005–24, 2005–62,
and 2005–80.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Estimated Time per Respondent: .48
hours.
Estimated Total Annual Burden
Hours: 76,190.
The following paragraph applies to all
of the collections of information covered
by this notice:
khammond on DSKJM1Z7X2PROD with NOTICES
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.
Jkt 262001
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Certain Transfers of
Domestic Stock or Securities by U.S.
Persons to Foreign Corporations
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
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 certain transfers of domestic
stock or securities by U.S. persons to
foreign corporations.
DATES: Written comments should be
received on or before January 16, 2024
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.
Please include the OMB Control
Number 1545–1478 or TD 8702 in the
Subject line.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form should be directed to
Kerry Dennis, at (202) 317–5744 or
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at sara.l.covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Transfers of Domestic
Stock or Securities by U.S. Persons to
Foreign Corporations.
OMB Number: 1545–1478.
Regulation Project Number: TD 8702.
Abstract: The regulation relates to
certain transfers of stock or securities of
domestic corporations pursuant to the
corporate organization, reorganization,
or liquidation provisions of the internal
Revenue Code. Transfers of stock or
securities by U.S. persons in tax-free
transactions are treated as taxable
transactions when the acquirer is a
SUMMARY:
Estimated Number of Responses:
157,963.
18:57 Nov 16, 2023
[FR Doc. 2023–25411 Filed 11–16–23; 8:45 am]
AGENCY:
Affected Public: Business or other forprofit organizations, not-for-profit
institutions, farms, Federal, state, local
or tribal governments.
VerDate Sep<11>2014
Approved: October 31, 2023.
Sara L. Covington,
IRS Tax Analyst.
PO 00000
Frm 00120
Fmt 4703
Sfmt 4703
foreign corporation, unless an exception
applies under Code section 367(a). This
regulation provides that no U.S. person
will qualify for an exception unless the
U.S. target company complies with
certain reporting requirements.
Current Actions: There are no changes
being made to the regulations at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 1,000.
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 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: October 31, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023–25410 Filed 11–16–23; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\17NON1.SGM
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]]>Agencies
[Federal Register Volume 88, Number 221 (Friday, November 17, 2023)]
[Notices]
[Pages 80387-80388]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-25411]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2005-62
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 Notice 2005-62, Modification of Notice 2005-04; Biodiesel
and Aviation-Grade Kerosene.
DATES: Written comments should be received on or before January 16,
2024 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]. Please include the OMB
Control Number 1545-1915 in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the Notices should be directed to Sara Covington, at (202)
317-5744, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Modification of Notice 2005-04; Biodiesel and Aviation-Grade
Kerosene.
OMB Number: 1545-1915.
[[Page 80388]]
Notice Number: Notice 2005-62.
Abstract: Notice 2005-04 provides guidance on certain excise tax
Code provisions that were added or effected by the American Jobs
Creation Act of 2004. The information will be used by the IRS to verify
that the proper amount of tax is reported, excluded, refunded, or
credited. This notice is modified and expanded by Notices 2005-24,
2005-62, and 2005-80.
Current Actions: There are no changes being made to the notice at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, Federal, state, local or tribal
governments.
Estimated Number of Responses: 157,963.
Estimated Time per Respondent: .48 hours.
Estimated Total Annual Burden Hours: 76,190.
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: October 31, 2023.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2023-25411 Filed 11-16-23; 8:45 am]
BILLING CODE 4830-01-P
