80 FR 30543 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 102 (May 28, 2015)

Page Range		30543-30543
FR Document		2015-12949

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 (44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information collection requirements related to amortization of intangible property.

Federal Register, Volume 80 Issue 102 (Thursday, May 28, 2015)

[Federal Register Volume 80, Number 102 (Thursday, May 28, 2015)]
[Notices]
[Page 30543]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-12949]


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

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 (44 U.S.C. 
3506(c)(2)(A)). The IRS is soliciting comments concerning information 
collection requirements related to amortization of intangible property.

DATES: Written comments should be received on or before July 27, 2015 
to be assured of consideration.

ADDRESSES: Direct all written comments to Christie Preston, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Kerry Dennis at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Amortization of Intangible Property.
    OMB Number: 1545-1671.
    Regulation Project Number: REG-209709-94 (TD 8865).
    Abstract: These regulations apply to property acquired after 
January 25, 2000. Regulations to implement section 197(e)(4)(D) are 
applicable August 11, 1993, for property acquired after August 10, 1993 
(or July 26, 1991, for property acquired after July 25, 1991, if a 
valid retroactive election has been made under Sec.  1.197-1T).
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 3 hours.
    Estimated Total Annual Burden Hours: 1,500.
    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: May 20, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-12949 Filed 5-27-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 102 / Thursday, May 28, 2015 / Notices 30543

Approved: May 21, 2015. Estimated Number of Respondents: opportunity to comment on proposed
Christie Preston, 500. and/or continuing information
IRS Reports Clearance Officer. Estimated Time per Respondent: 3 collections, as required by the
[FR Doc. 2015–12952 Filed 5–27–15; 8:45 am] hours. Paperwork Reduction Act of 1995,
BILLING CODE 4830–01–P
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Hours: 1,500. 3506(c)(2)(A)). Currently, the IRS is
The following paragraph applies to all soliciting comments concerning
DEPARTMENT OF THE TREASURY of the collections of information covered Inspection of Applications for Tax
by this notice: Exemption and Applications for
Internal Revenue Service An agency may not conduct or Determination Letters for Pension and
sponsor, and a person is not required to Other Plans.
Proposed Collection; Comment respond to, a collection of information DATES: Written comments should be
Request for Regulation Project unless the collection of information received on or before July 27, 2015 to be
displays a valid OMB control number. assured of consideration.
AGENCY: Internal Revenue Service (IRS),
Books or records relating to a collection
Treasury. ADDRESSES: Direct all written comments
of information must be retained as long
ACTION: Notice and request for as their contents may become material to Christie A. Preston, Internal Revenue
comments. in the administration of any internal Service, Room 6129, 1111 Constitution
revenue law. Generally, tax returns and Avenue NW., Washington, DC 20224.
SUMMARY: The Department of the FOR FURTHER INFORMATION CONTACT:
Treasury, as part of its continuing effort tax return information are confidential,
as required by 26 U.S.C. 6103. Requests for additional information or
to reduce paperwork and respondent copies of the regulations should be
burden, invites the general public and Request For Comments: Comments
submitted in response to this notice will directed to Martha R. Brinson, Internal
other Federal agencies to take this Revenue Service, Room 6129, 1111
opportunity to comment on proposed be summarized and/or included in the
request for OMB approval. All Constitution Avenue NW., Washington,
and/or continuing information DC 20224, or through the Internet at
collections, as required by the comments will become a matter of
public record. Comments are invited on: Martha.R.Brinson@irs.gov.
Paperwork Reduction Act of 1995, Title: Inspection of Applications for
Public Law 104–13 (44 U.S.C. (a) Whether the collection of
information is necessary for the proper Tax Exemption and Applications for
3506(c)(2)(A)). The IRS is soliciting Determination Letters for Pension and
comments concerning information performance of the functions of the
agency, including whether the Other Plans.
collection requirements related to OMB Number: 1545–0817.
amortization of intangible property. information shall have practical utility;
(b) the accuracy of the agency’s estimate Regulation Project Number: TD 7845.
DATES: Written comments should be Abstract: Internal Revenue Code
of the burden of the collection of
received on or before July 27, 2015 to be section 6104 requires applications for
information; (c) ways to enhance the
assured of consideration. tax exempt status, annual reports of
quality, utility, and clarity of the
ADDRESSES: Direct all written comments information to be collected; (d) ways to private foundations, and certain
to Christie Preston, Internal Revenue minimize the burden of the collection of portions of returns to be open for public
Service, Room 6129, 1111 Constitution information on respondents, including inspection. Some information may be
Avenue NW., Washington, DC 20224. through the use of automated collection withheld from disclosure. The Internal
FOR FURTHER INFORMATION CONTACT: techniques or other forms of information Revenue Service needs the required
Requests for additional information or technology; and (e) estimates of capital information to comply with requests for
copies of the regulations should be or start-up costs and costs of operation, public inspection.
directed to Kerry Dennis at Internal maintenance, and purchase of services Current Actions: There is no change to
Revenue Service, Room 6129, 1111 to provide information. this existing information collection.
Constitution Avenue NW., Washington, Type of Review: Extension of a
Approved: May 20, 2015. currently approved collection.
DC 20224, or through the Internet at
Kerry.Dennis@irs.gov. Christie Preston, Affected Public: Individuals or
IRS Reports Clearance Officer. households, business or other for-profit
SUPPLEMENTARY INFORMATION:
Title: Amortization of Intangible [FR Doc. 2015–12949 Filed 5–27–15; 8:45 am] organizations, not-for-profit institutions,
Property. BILLING CODE 4830–01–P Federal Government, and state, local or
OMB Number: 1545–1671. tribal government.
Regulation Project Number: REG– Estimated Number of Respondents:
209709–94 (TD 8865). DEPARTMENT OF THE TREASURY 42,370.
Abstract: These regulations apply to Estimated Time per Respondent: 12
property acquired after January 25, Internal Revenue Service minutes.
2000. Regulations to implement section Estimated Total Annual Burden
Proposed Collection; Comment Hours: 8,538.
197(e)(4)(D) are applicable August 11,
Request for Regulation Project The following paragraph applies to all
1993, for property acquired after August
10, 1993 (or July 26, 1991, for property AGENCY: Internal Revenue Service (IRS), of the collections of information covered
by this notice:
asabaliauskas on DSK5VPTVN1PROD with NOTICES

acquired after July 25, 1991, if a valid Treasury.
retroactive election has been made ACTION: Notice and request for An agency may not conduct or
under § 1.197–1T). comments. sponsor, and a person is not required to
Current Actions: There is no change to respond to, a collection of information
this existing regulation. SUMMARY: The Department of the unless the collection of information
Type of Review: Extension of a Treasury, as part of its continuing effort displays a valid OMB control number.
currently approved collection. to reduce paperwork and respondent Books or records relating to a collection
Affected Public: Business or other for- burden, invites the general public and of information must be retained as long
profit organizations. other Federal agencies to take this as their contents may become material

VerDate Sep<11>2014 18:18 May 27, 2015 Jkt 235001 PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 E:\FR\FM\28MYN1.SGM 28MYN1

Document Created: 2018-02-21 10:33:37
Document Modified: 2018-02-21 10:33:37

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Notices
Action		Notice and request for comments.
Dates		Written comments should be received on or before July 27, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		80 FR 30543

80 FR 30543 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 102 (May 28, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service