Proposed Collection; Comment Request for Form 8582, 18484-18485 [2024-05334]
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18484
Federal Register / Vol. 89, No. 50 / Wednesday, March 13, 2024 / Notices
in the public interest. If the information
outlined in the HMR and described in
this notice is not provided in a special
permit request, it is unlikely that a
special permit would be issued in the
public interest as the application would
not be sufficient.
Finally, PHMSA will consider the
length of time that the special permit
issued in the public interest should
remain in effect. New special permits
are limited to a maximum of two years
in duration by 49 U.S.C. 5117(a)(2).
Emergencies—e.g., natural disasters,
failure of containment of a hazardous
material in transport, etc.—require
quick decision-making by PHMSA to
mitigate the potential hazards to the
public and the environment. Special
permits issued in the public interest,
such as in the case of emergencies,
typically are only issued for an amount
of time expected to be sufficient to
address the emergency.
VI. Future Actions
This notice serves as guidance for
interested parties looking to obtain
special permits in the public interest.
PHMSA encourages applicants seeking a
special permit in the public interest to
ensure applications include all
necessary information to address the
requirements of the HMR as outlined in
this notice.
Issued in Washington, DC, on March 7,
2024.
William S. Schoonover,
Associate Administrator of Hazardous
Materials Safety, Pipeline and Hazardous
Materials Safety Administration.
[FR Doc. 2024–05250 Filed 3–12–24; 8:45 am]
BILLING CODE 4910–60–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request Relating to Carryover of
Passive Activity Losses and Credits
and At-Risk Losses to Bankruptcy
Estates of Individuals
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 continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
lotter on DSK11XQN23PROD with NOTICES1
SUMMARY:
VerDate Sep<11>2014
17:33 Mar 12, 2024
Jkt 262001
concerning carryover of passive activity
losses and credits and at-risk losses to
bankruptcy estates of individuals.
DATES: Written comments should be
received on or before May 13, 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 OMB Number 1545–1375
or TD 8537 in the Subject Line of the
message. Requests for additional
information or copies of this regulation
should be directed to Sara Covington, 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: Carryover of Passive Activity
Losses and Credits and At-Risk losses to
Bankruptcy Estates for Individuals.
OMB Number: 1545–1375.
Regulation Project Number: T.D. 8537.
Abstract: These regulations relate to
the application of carryover of passive
activity losses and credits and at risk
losses to the bankruptcy estates of
individuals. The final regulations affect
individual taxpayers who file
bankruptcy petitions under chapter 7 or
chapter 11 of title 11 of the United
States Code and have passive activity
losses and credits under section 469 or
losses under section 465.
Current Actions: There are no changes
being made to this existing regulation or
to the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 12
Minutes.
Estimated Total Annual Burden
Hours: 100.
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.
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
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: March 6, 2024.
Sara L. Covington,
IRS Tax Analyst.
[FR Doc. 2024–05257 Filed 3–12–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8582
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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,
Passive Activity Los Limitations.
DATES: Written comments should be
received on or before May 13, 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.
Include ‘‘OMB Number 1545–1008—
Passive Activity Loss Limitations’’ in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Martha R. Brinson, at (202)
SUMMARY:
E:\FR\FM\13MRN1.SGM
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lotter on DSK11XQN23PROD with NOTICES1
Federal Register / Vol. 89, No. 50 / Wednesday, March 13, 2024 / Notices
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Passive Activity Loss
Limitations.
OMB Number: 1545–1008.
Form Number: 8582.
Abstract: Internal Revenue Code
section 469 limits the passive activity
losses that a taxpayer may deduct. The
passive activity losses from passive
activities, to the extent that they exceed
income from passive activities, cannot
be deducted against nonpassive income.
Form 8582 is used to figure the passive
activity loss allowed and the actual loss
to be reported on the tax returns.
Current Actions: There is no change to
the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, estates, and trusts.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 3
hours, 30 minutes.
Estimated Total Annual Burden
Hours: 875,000.
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. Comments
will be 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 has 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 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.
VerDate Sep<11>2014
17:33 Mar 12, 2024
Jkt 262001
Approved: March 5, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024–05334 Filed 3–12–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1099–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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,
Acquisition or Abandonment of Secured
Property.
DATES: Written comments should be
received on or before May 13, 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.
Include ‘‘OMB Number 1545–0877—
Acquisition or Abandonment of Secured
Property’’ in the subject line of the
message.
SUMMARY:
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this collection should be
directed to Martha R. Brinson, at (202)
317–5753, or at Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
through the internet at
Martha.R.Brinson@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Acquisition or Abandonment of
Secured Property.
OMB Number: 1545–0877.
Form Number: 1099–A.
Abstract: This form is used by persons
who lend money in connection with a
trade or business, and who acquire an
interest in the property that is security
for the loan or who have reason to know
that the property has been abandoned,
to report the acquisition or
abandonment.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
PO 00000
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18485
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Responses:
466,000.
Estimated Time per Response: 9
minutes.
Estimated Total Annual Burden
Hours: 74,560.
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. Comments
will be 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 has 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 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: March 5, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024–05333 Filed 3–12–24; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8924
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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
SUMMARY:
E:\FR\FM\13MRN1.SGM
13MRN1
]]>Agencies
[Federal Register Volume 89, Number 50 (Wednesday, March 13, 2024)]
[Notices]
[Pages 18484-18485]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-05334]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8582
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, Passive Activity
Los Limitations.
DATES: Written comments should be received on or before May 13, 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]. Include ``OMB Number 1545-
1008--Passive Activity Loss Limitations'' in the subject line of the
message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Martha R. Brinson, at
(202)
[[Page 18485]]
317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Passive Activity Loss Limitations.
OMB Number: 1545-1008.
Form Number: 8582.
Abstract: Internal Revenue Code section 469 limits the passive
activity losses that a taxpayer may deduct. The passive activity losses
from passive activities, to the extent that they exceed income from
passive activities, cannot be deducted against nonpassive income. Form
8582 is used to figure the passive activity loss allowed and the actual
loss to be reported on the tax returns.
Current Actions: There is no change to the form at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, estates, and trusts.
Estimated Number of Respondents: 250,000.
Estimated Time per Respondent: 3 hours, 30 minutes.
Estimated Total Annual Burden Hours: 875,000.
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.
Comments will be 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 has
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 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: March 5, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024-05334 Filed 3-12-24; 8:45 am]
BILLING CODE 4830-01-P
