80 FR 37362 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 125 (June 30, 2015)

Page Range		37362-37363
FR Document		2015-16062

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)).

Federal Register, Volume 80 Issue 125 (Tuesday, June 30, 2015)

[Federal Register Volume 80, Number 125 (Tuesday, June 30, 2015)]
[Notices]
[Pages 37362-37363]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-16062]


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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)).

DATES: Written comments should be received on or before August 31, 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 regulation should be directed to LaNita Van Dyke, or at 
Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Assumptions of Partner Liabilities.
    OMB Number: 1545-1843.
    Regulation Project Number: TD 9207 (Final & Temp), REG-106736-00 
(NPRM).
    Abstract: In order to be entitled to a deduction with respect to 
the economic performance of a contingent liability that was contributed 
by a partner and assumed by a partnership, the partner, or former 
partner of the partnership, must receive notification of economic 
performance of the contingent liability from the partnership or other 
partner assuming the liability.
    Current Actions: There is no change to this existing regulation.

[[Page 37363]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households.
    Estimated Number of Respondents: 250.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 125.
    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: June 22, 2015.
Christie Preston,
IRS Reports Clearance Officer.
[FR Doc. 2015-16062 Filed 6-29-15; 8:45 am]
 BILLING CODE 4830-01-P

37362 Federal Register / Vol. 80, No. 125 / Tuesday, June 30, 2015 / Notices

Issued in Washington, DC, on June 25, Abstract: These regulations relate to techniques or other forms of information
2015 under authority delegated in 49 CFR the information reporting requirements technology; and (e) estimates of capital
part 1.95 in section 6050S of the Internal Revenue or start-up costs and costs of operation,
Paul A. Hemmersbaugh, Code for payments of qualified tuition maintenance, and purchase of services
Acting Chief Counsel. and related expenses and interest on to provide information.
[FR Doc. 2015–16099 Filed 6–29–15; 8:45 am] qualified education loans. These Approved: June 22, 2015.
BILLING CODE 4910–59–P regulations provide guidance to eligible Christie Preston,
education institutions, insurers, and IRS Reports Clearance Officer.
payees required to file information
[FR Doc. 2015–16060 Filed 6–29–15; 8:45 am]
DEPARTMENT OF THE TREASURY returns and to furnish information
BILLING CODE 4830–01–P
statements under section 6050S.
Internal Revenue Service Current Actions: There is no change to
this existing regulation.
Proposed Collection; Comment DEPARTMENT OF THE TREASURY
Type of review: Extension of OMB
Request for Regulation Project approval. Internal Revenue Service
Affected Public: Business or other for-
AGENCY: Internal Revenue Service (IRS),
profit organizations, and not-for-profit Proposed Collection; Comment
Treasury.
institutions. Request for Regulation Project
ACTION: Notice and request for The burden is reflected in the burdens
comments. for Form 1098–T and Form 1098–E. AGENCY: Internal Revenue Service (IRS),
Estimated total annual reporting Treasury.
SUMMARY: The Department of the
burden for Form 1098–T: 4,848,090 ACTION: Notice and request for
Treasury, as part of its continuing effort
hours. comments.
to reduce paperwork and respondent
Estimated average annual burden
burden, invites the general public and SUMMARY: The Department of the
hours per response for Form 1098–T: 13
other Federal agencies to take this Treasury, as part of its continuing effort
minutes.
opportunity to comment on proposed to reduce paperwork and respondent
Estimated number of responses for
and/or continuing information burden, invites the general public and
Form 1098–T: 21,078,651.
collections, as required by the Estimated total annual reporting other Federal agencies to take this
Paperwork Reduction Act of 1995, burden for Form 1098–E: 1,051,357 opportunity to comment on proposed
Public Law 104–13 (44 U.S.C. hours. and/or continuing information
3506(c)(2)(A)). Estimated average annual burden collections, as required by the
Currently, the IRS is soliciting hours per response for Form 1098–E: 7 Paperwork Reduction Act of 1995,
comments concerning information minutes. Estimated number of responses Public Law 104–13 (44 U.S.C.
reporting for qualified tuition and for Form 1098–E: 8,761,303. 3506(c)(2)(A)).
related expenses, magnetic media filing The following paragraph applies to all DATES: Written comments should be
requirements for information returns, of the collections of information covered received on or before August 31, 2015
information reporting for payments of by this notice: to be assured of consideration.
interest on qualified education loans, An agency may not conduct or ADDRESSES: Direct all written comments
and magnetic media filing requirements sponsor, and a person is not required to to Christie Preston, Internal Revenue
for information. respond to, a collection of information Service, Room 6129, 1111 Constitution
DATES: Written comments should be unless the collection of information Avenue NW., Washington, DC 20224.
received on or before August 31, 2015 displays a valid OMB control number. FOR FURTHER INFORMATION CONTACT:
to be assured of consideration. Books or records relating to a collection Requests for additional information or
ADDRESSES: Direct all written comments of information must be retained as long copies of the regulation should be
to Christie Preston, Internal Revenue as their contents may become material directed to LaNita Van Dyke, or at
Service, Room 6129, 1111 Constitution in the administration of any internal Internal Revenue Service, Room 6517,
Avenue NW., Washington, DC 20224. revenue law. Generally, tax returns and 1111 Constitution Avenue NW.,
FOR FURTHER INFORMATION CONTACT: tax return information are confidential, Washington, DC 20224, or through the
Requests for additional information or as required by 26 U.S.C. 6103. Internet at Lanita.VanDyke@irs.gov.
copies of regulations should be directed Request For Comments: Comments
SUPPLEMENTARY INFORMATION:
to LaNita Van Dyke, or at Internal submitted in response to this notice will Title: Assumptions of Partner
Revenue Service, Room 6517, 1111 be summarized and/or included in the Liabilities.
Constitution Avenue NW., Washington, request for OMB approval. All OMB Number: 1545–1843.
DC 20224, or through the internet, at comments will become a matter of Regulation Project Number: TD 9207
Lanita.VanDyke@irs.gov. public record. Comments are invited on: (Final & Temp), REG–106736–00
SUPPLEMENTARY INFORMATION: (a) Whether the collection of (NPRM).
Title: REG–161424–01 (Final), information is necessary for the proper Abstract: In order to be entitled to a
Information Reporting for Qualified performance of the functions of the deduction with respect to the economic
Tuition and Related Expenses; Magnetic agency, including whether the performance of a contingent liability
information shall have practical utility; that was contributed by a partner and
asabaliauskas on DSK5VPTVN1PROD with NOTICES

Media Filing Requirements for
Information Returns, and REG–105316– (b) the accuracy of the agency’s estimate assumed by a partnership, the partner,
98 (Final), Information Reporting for of the burden of the collection of or former partner of the partnership,
Payments of Interest on Qualified information; (c) ways to enhance the must receive notification of economic
Education Loans; Magnetic Media Filing quality, utility, and clarity of the performance of the contingent liability
Requirements for Information. information to be collected; (d) ways to from the partnership or other partner
OMB Number: 1545–1678. minimize the burden of the collection of assuming the liability.
Regulation Project Numbers: REG– information on respondents, including Current Actions: There is no change to
105316–98 and REG–161424–01. through the use of automated collection this existing regulation.

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Federal Register / Vol. 80, No. 125 / Tuesday, June 30, 2015 / Notices 37363

Type of Review: Extension of a SUMMARY: The Department of the Request for Comments: Comments
currently approved collection. Treasury, as part of its continuing effort submitted in response to this notice will
Affected Public: Business or other for- to reduce paperwork and respondent be summarized and/or included in the
profit organizations, individuals or burden, invites the general public and request for OMB approval. All
households. other Federal agencies to take this comments will become a matter of
Estimated Number of Respondents: opportunity to comment on proposed public record. Comments are invited on:
250. and/or continuing information (a) Whether the collection of
Estimated Time per Respondent: 30 collections, as required by the information is necessary for the proper
minutes. Paperwork Reduction Act of 1995, Pub. performance of the functions of the
Estimated Total Annual Burden L. 104–13 (44 U.S.C. 3506(c)(2)(A)). agency, including whether the
Hours: 125. Currently, the IRS is soliciting information shall have practical utility;
The following paragraph applies to all
comments concerning the Tip Rate (b) the accuracy of the agency’s estimate
of the collections of information covered
Determination Agreement (Gaming of the burden of the collection of
by this notice:
An agency may not conduct or Industry). information; (c) ways to enhance the
sponsor, and a person is not required to DATES: Written comments should be quality, utility, and clarity of the
respond to, a collection of information received on or before August 31, 2015 information to be collected; (d) ways to
unless the collection of information to be assured of consideration. minimize the burden of the collection of
displays a valid OMB control number. information on respondents, including
ADDRESSES: Direct all written comments
Books or records relating to a through the use of automated collection
to Christie Preston, Internal Revenue
collection of information must be techniques or other forms of information
Service, Room 6129, 1111 Constitution
retained as long as their contents may technology; and (e) estimates of capital
Avenue NW., Washington, DC 20224.
become material in the administration or start-up costs and costs of operation,
FOR FURTHER INFORMATION CONTACT:
of any internal revenue law. Generally, maintenance, and purchase of services
Requests for additional information or to provide information.
tax returns and tax return information copies of the revenue procedure should
are confidential, as required by 26 be directed to LaNita Van Dyke, or at Approved: June 22, 2015.
U.S.C. 6103. Internal Revenue Service, Room 6517, Christie Preston,
Request for Comments: Comments IRS Reports Clearance Officer.
1111 Constitution Avenue NW.,
submitted in response to this notice will
Washington, DC 20224, or through the [FR Doc. 2015–16059 Filed 6–29–15; 8:45 am]
be summarized and/or included in the
internet, at Lanita.VanDyke@irs.gov. BILLING CODE 4830–01–P
request for OMB approval. All
comments will become a matter of SUPPLEMENTARY INFORMATION:
public record. Comments are invited on: Title: Tip Rate Determination
Agreement (Gaming Industry). DEPARTMENT OF THE TREASURY
(a) Whether the collection of
information is necessary for the proper OMB Number: 1545–1530.
Abstract: Information is required by Internal Revenue Service
performance of the functions of the
the Internal Revenue Service in its
agency, including whether the Proposed Collection; Comment
compliance efforts to assist employers
information shall have practical utility; Request for Regulation Project
and their employees in understanding
(b) the accuracy of the agency’s estimate
and complying with Internal Revenue AGENCY: Internal Revenue Service (IRS),
of the burden of the collection of
Code section 6053(a), which requires Treasury.
information; (c) ways to enhance the
employees to report all their tips ACTION: Notice and request for
quality, utility, and clarity of the
monthly to their employers. comments.
information to be collected; (d) ways to
Current Actions: There is no change
minimize the burden of the collection of
this existing information collection. SUMMARY: The Department of the
information on respondents, including Type of Review: Extension of a Treasury, as part of its continuing effort
through the use of automated collection currently approved collection. to reduce paperwork and respondent
techniques or other forms of information Affected Public: Business or other for- burden, invites the general public and
technology; and (e) estimates of capital profit institutions. other Federal agencies to take this
or start-up costs and costs of operation, Estimated Number of Respondents: opportunity to comment on proposed
maintenance, and purchase of services 100. and/or continuing information
to provide information. Estimated Time per Respondent: 43 collections, as required by the
Approved: June 22, 2015. hours, 40 minutes. Paperwork Reduction Act of 1995, Pub.
Christie Preston, Estimated Total Annual Burden L. 104–13 (44 U.S.C. 3506(c)(2)(A)).
IRS Reports Clearance Officer. Hours: 4,367. Currently, the IRS is soliciting
[FR Doc. 2015–16062 Filed 6–29–15; 8:45 am] The following paragraph applies to all comments concerning information
BILLING CODE 4830–01–P
of the collections of information covered collection requirements related to Clear
by this notice: Reflection of Income in the Case of
An agency may not conduct or Hedging.
DEPARTMENT OF THE TREASURY sponsor, and a person is not required to
respond to, a collection of information DATES: Written comments should be
unless the collection of information received on or before August 31, 2015
asabaliauskas on DSK5VPTVN1PROD with NOTICES

Internal Revenue Service
displays a valid OMB control number. to be assured of consideration.
Proposed Collection; Comment Books or records relating to a collection ADDRESSES: Direct all written comments
Request for Regulation Project of information must be retained as long to Christie Preston, Internal Revenue
as their contents may become material Service, Room 6129, 1111 Constitution
AGENCY: Internal Revenue Service (IRS),
in the administration of any internal Avenue NW., Washington, DC 20224.
Treasury.
revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT:
ACTION: Notice and request for
tax return information are confidential, Requests for additional information or
comments.
as required by 26 U.S.C. 6103. copies of the form and instructions

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Document Created: 2018-02-22 11:16:48
Document Modified: 2018-02-22 11:16:48

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 August 31, 2015 to be assured of consideration.
Contact		Requests for additional information or copies of the regulation should be directed to LaNita Van Dyke, or at Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		80 FR 37362

80 FR 37362 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 125 (June 30, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service