Proposed Collection; Comment Request for TD 8395, 81149-81150 [2024-23107]

Download as PDF Federal Register / Vol. 89, No. 194 / Monday, October 7, 2024 / Notices 81149 Entities 1. SOLAR-INVEST LLC (Cyrillic: 000 COJIAP-11HBECT) (a.k.a. OBSHCHESTVO S OGRANICHENNOI OTVETSTENNOSTYU SOLAR-INVEST), UL Usacheva D. 29, K. 9, porn. IV, Kornn. 16, Moscow 119048, Russia; Secondary sanctions risk: See Section 11 of Executive Order 14024.; Organization Established Date 04 Aug 2020; Tax ID No. 9704025618 (Russia); Registration Number 1207700271701 (Russia) [CYBER2] [RUSSIA-EO14024]. Designated pursuant to section l(a)(iii)(C) ofE.O. 13694, as amended, for being owned or controlled by, or having acted or purported to act for or on behalf of, directly or indirectly, BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in property are blocked pursuant to E.O. 13694, as amended. Also designated pursuant to section l(a)(vii) ofE.O. 14024 for being owned or controlled by, or having acted or purported to act for or on behalf of, directly or indirectly, BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in property are blocked pursuant to E.O. 14024. 2. VYMPEL-ASSISTANCE LLC (Cyrillic: 000 BbIMIIEJI-CO,[(E.0CTBl1E) (a.k.a. OBSHCHESTVO S OGRANICHENNOI OTVETSTVENNOSTYU VYMPELSODEISTVIE; f.k.a. 000 VYMPEL-DETEKTIV; a.k.a. VYMPEL-SODEISTVIE), UL Bobruiskaya, d.l, Moscow 121351, Russia; Per. Afanasevski B., d. 5/12, str. 7, Moscow, Russia; Secondary sanctions risk: See Section 11 of Executive Order 14024.; Organization Established Date 18 Dec 2007; Tax ID No. 7731582597 (Russia); Registration Number 1077764001424 (Russia) [CYBER2] [RUSSIA-EO14024]. Designated pursuant to section l(a)(iii)(C) ofE.O. 13694, as amended, for being owned or controlled by, or having acted or purported to act for or on behalf of, directly or indirectly, BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in property are blocked pursuant to E.O. 13694, as amended. Also designated pursuant to section l(a)(vii) E.O. 14024 for being owned or controlled by, or having acted or purported to act for or on behalf of, directly or indirectly, BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in property are blocked pursuant to E.O. 14024. Notice and request for comments. ACTION: 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, Special Valuation Rules. SUMMARY: [FR Doc. 2024–23084 Filed 10–4–24; 8:45 am] BILLING CODE 4810–AL–C lotter on DSK11XQN23PROD with NOTICES1 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for TD 8395 Written comments should be received on or before December 6, 2024 to be assured of consideration. DATES: Internal Revenue Service (IRS), Treasury. AGENCY: VerDate Sep<11>2014 17:11 Oct 04, 2024 Jkt 262001 PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 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 1545–1241— Special Valuation Rules’’ 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)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. ADDRESSES: E:\FR\FM\07OCN1.SGM 07OCN1 EN07OC24.004</GPH> Dated: October 1, 2024. Lisa M. Palluconi, Acting Director, Office of Foreign Assets Control, U.S. Department of the Treasury. 81150 Federal Register / Vol. 89, No. 194 / Monday, October 7, 2024 / Notices lotter on DSK11XQN23PROD with NOTICES1 SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY Title: Special Valuation Rules. OMB Number: 1545–1241. Regulation Project Number: 8395. Abstract: Section 2701 of the Internal Revenue Code allows various elections by family members who make gifts of common stock or partnership interests and retain senior interest. This regulation provides guidance on how taxpayers make these elections, what information is required, and how the transfer is to be disclosed on the gift tax return (Form 709). Current Actions: There are no changes being made to the regulation at this time. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households. Estimated Number of Respondents: 1,200. Estimated Time per Respondent: 25 mins. Estimated Total Annual Burden Hours: 496. 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: October 1, 2024. Martha R. Brinson, Tax Analyst. [FR Doc. 2024–23107 Filed 10–4–24; 8:45 am] BILLING CODE 4830–01–P VerDate Sep<11>2014 17:11 Oct 04, 2024 Jkt 262001 Internal Revenue Service Proposed Collection; Comment Request for Form 461 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, Limitation on Business Losses. DATES: Written comments should be received on or before December 6, 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 1545–2283— Limitation on Business Losses’’ 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) 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: Limitation on Business Losses. OMB Number: 1545–2283. Form Number: 461. Abstract: Form 461 and its separate instructions calculates the limitation on business losses, and the excess business losses that will be treated as net operating loss (NOL) carried forward to subsequent taxable years. In the case of a partnership or S corporation, the provision applies at the partner or shareholder level. This form is used by noncorporate taxpayers and will be attached to a tax return (F1040, 1040NR, 1041, 1041–QFT, 1041–N, or 990–T). 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: Individuals or households, business or other for-profit organization, and not-for-profit institutions. Estimated Number of Responses: 2,909,026. Estimated Time per Response: 22 mins. SUMMARY: PO 00000 Frm 00112 Fmt 4703 Sfmt 4703 Estimated Total Annual Burden Hours: 1,105,430. 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: October 1, 2024. Martha R. Brinson, Tax Analyst. [FR Doc. 2024–23102 Filed 10–4–24; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Interest Rate Paid on Cash Deposited To Secure U.S. Immigration and Customs Enforcement Immigration Bonds Departmental Offices, Treasury. Notice. AGENCY: ACTION: For the period beginning October 1, 2024, and ending on December 31, 2024, the U.S. Immigration and Customs Enforcement Immigration Bond interest rate is 3 per centum per annum. DATES: Rates are applicable October 1, 2024, to December 31, 2024. ADDRESSES: Comments or inquiries may be mailed to Will Walcutt, Supervisor, Funds Management Branch, Funds Management Division, Fiscal Accounting, Bureau of the Fiscal SUMMARY: E:\FR\FM\07OCN1.SGM 07OCN1

Agencies

[Federal Register Volume 89, Number 194 (Monday, October 7, 2024)]
[Notices]
[Pages 81149-81150]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-23107]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for TD 8395

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, Special Valuation 
Rules.

DATES: Written comments should be received on or before December 6, 
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 1545-1241--Special Valuation Rules'' 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)317-5753, or at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW, Washington, DC 20224, or through the internet 
at [email protected].

[[Page 81150]]


SUPPLEMENTARY INFORMATION: 
    Title: Special Valuation Rules.
    OMB Number: 1545-1241.
    Regulation Project Number: 8395.
    Abstract: Section 2701 of the Internal Revenue Code allows various 
elections by family members who make gifts of common stock or 
partnership interests and retain senior interest. This regulation 
provides guidance on how taxpayers make these elections, what 
information is required, and how the transfer is to be disclosed on the 
gift tax return (Form 709). Current Actions: There are no changes being 
made to the regulation at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 1,200.
    Estimated Time per Respondent: 25 mins.
    Estimated Total Annual Burden Hours: 496.
    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: October 1, 2024.
Martha R. Brinson,
Tax Analyst.
[FR Doc. 2024-23107 Filed 10-4-24; 8:45 am]
BILLING CODE 4830-01-P


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