80 FR 44423 - Proposed Collection; Comment Request for Regulation
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 80, Issue 143 (July 27, 2015)
Internal Revenue Service
Federal Register Volume 80, Issue 143 (July 27, 2015)
| Page Range | 44423-44424 | |
| FR Document | 2015-18387 |
[Federal Register Volume 80, Number 143 (Monday, July 27, 2015)] [Notices] [Pages 44423-44424] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2015-18387] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation 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 collection requirements related to application of section 338 to insurance companies. DATES: Written comments should be received on or before September 25, 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 form and instructions should be directed to R. Joseph Durbala, (202) 317-5746, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]. [[Page 44424]] SUPPLEMENTARY INFORMATION: Title: Application of section 338 to Insurance Companies. OMB Number: 1545-1990. Form Number: T.D. 9377. Abstract: Final regulations and removal of temporary regulations. This document contains final regulations under section 197 of the Internal Revenue Code (Code) that apply to a section 197 intangible resulting from an assumption reinsurance transaction, and under section 338 that apply to reserve increases after a deemed asset sale. The final regulations also provide guidance with respect to existing section 846(e) elections to use historical loss payment patterns. The final regulations apply to insurance companies. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations, Farms. Estimated Number of Respondents: 12. Estimated Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 12. 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: July 21, 2015. Christie Preston, IRS Reports Clearance Officer. [FR Doc. 2015-18387 Filed 7-24-15; 8:45 am] BILLING CODE 4830-01-P
![44424 Federal Register / Vol. 80, No. 143 / Monday, July 27, 2015 / Notices
SUPPLEMENTARY INFORMATION: technology; and (e) estimates of capital Type of Review: Extension of a
Title: Application of section 338 to or start-up costs and costs of operation, currently approved collection.
Insurance Companies. maintenance, and purchase of services Affected Public: Individuals or
OMB Number: 1545–1990. to provide information. households, business or other for-profit
Form Number: T.D. 9377. Approved: July 21, 2015. organizations, not-for-profit institutions,
Abstract: Final regulations and farms and state, local or tribal
Christie Preston,
removal of temporary regulations. governments.
This document contains final IRS Reports Clearance Officer.
[FR Doc. 2015–18387 Filed 7–24–15; 8:45 am]
Estimated Number of Respondents:
regulations under section 197 of the 93,000.
Internal Revenue Code (Code) that apply BILLING CODE 4830–01–P
Estimated Time per Respondent: 30
to a section 197 intangible resulting
minutes.
from an assumption reinsurance
DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
transaction, and under section 338 that
Hours: 46,500.
apply to reserve increases after a
Internal Revenue Service The following paragraph applies to all
deemed asset sale. The final regulations
also provide guidance with respect to of the collections of information covered
Proposed Collection; Comment by this notice:
existing section 846(e) elections to use Request for Form 911
historical loss payment patterns. The An agency may not conduct or
final regulations apply to insurance AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
companies. Treasury. respond to, a collection of information
Current Actions: There is no change ACTION: Notice and request for unless the collection of information
in the paperwork burden previously comments. displays a valid OMB control number.
approved by OMB. Books or records relating to a collection
Type of Review: Extension of a SUMMARY: The Department of the of information must be retained as long
currently approved collection. Treasury, as part of its continuing effort as their contents may become material
Affected Public: Businesses and other to reduce paperwork and respondent in the administration of any internal
for-profit organizations, Farms. burden, invites the general public and revenue law. Generally, tax returns and
Estimated Number of Respondents: other Federal agencies to take this tax return information are confidential,
12. opportunity to comment on proposed as required by 26 U.S.C. 6103.
Estimated Time per Respondent: 1 and/or continuing information Request for Comments: Comments
hour. collections, as required by the submitted in response to this notice will
Estimated Total Annual Burden Paperwork Reduction Act of 1995, be summarized and/or included in the
Hours: 12. Public Law 104–13 (44 U.S.C. request for OMB approval. All
The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is comments will become a matter of
of the collections of information covered soliciting comments concerning Form public record. Comments are invited on:
by this notice: 911, Request for Taxpayer Advocate (a) Whether the collection of
An agency may not conduct or Service Assistance (And Application for information is necessary for the proper
sponsor, and a person is not required to Taxpayer Assistance Order). performance of the functions of the
respond to, a collection of information DATES: Written comments should be agency, including whether the
unless the collection of information received on or before September 25, information shall have practical utility;
displays a valid OMB control number. 2015 to be assured of consideration. (b) the accuracy of the agency’s estimate
Books or records relating to a ADDRESSES: Direct all written comments of the burden of the collection of
collection of information must be to Christie Preston, Internal Revenue information; (c) ways to enhance the
retained as long as their contents may Service, Room 6129, 1111 Constitution quality, utility, and clarity of the
become material in the administration Avenue NW., Washington, DC 20224. information to be collected; (d) ways to
of any internal revenue law. Generally, FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of
tax returns and tax return information Requests for additional information or information on respondents, including
are confidential, as required by 26 copies of the form and instructions through the use of automated collection
U.S.C. 6103. should be directed to Sara Covington at techniques or other forms of information
Request for Comments: Comments Internal Revenue Service, Room 6129, technology; and (e) estimates of capital
submitted in response to this notice will 1111 Constitution Avenue NW., or start-up costs and costs of operation,
be summarized and/or included in the Washington, DC 20224, or through the maintenance, and purchase of services
request for OMB approval. All Internet at Sara.L.Covington@irs.gov. to provide information.
comments will become a matter of SUPPLEMENTARY INFORMATION: Approved: July 14, 2015.
public record. Comments are invited on: Title: Request for Taxpayer Advocate
(a) Whether the collection of Christie Preston,
Service Assistance (And Application for IRS Supervisory Tax Analyst.
information is necessary for the proper Taxpayer Assistance Order).
performance of the functions of the [FR Doc. 2015–18367 Filed 7–24–15; 8:45 am]
OMB Number: 1545–1504.
agency, including whether the Form Number: 911. BILLING CODE 4830–01–P
information shall have practical utility; Abstract: This form is used by
(b) the accuracy of the agency’s estimate taxpayers to apply for relief from a
of the burden of the collection of significant hardship which may have DEPARTMENT OF THE TREASURY
tkelley on DSK3SPTVN1PROD with NOTICES
information; (c) ways to enhance the already occurred or is about to occur if
quality, utility, and clarity of the Internal Revenue Service
the IRS takes or fails to take certain
information to be collected; (d) ways to actions. This form is submitted to the Proposed Collection; Comment
minimize the burden of the collection of IRS Taxpayer Advocate Office in the Request for Regulation Project
information on respondents, including district where the taxpayer lives.
through the use of automated collection Current Actions: There are no changes AGENCY: Internal Revenue Service (IRS),
techniques or other forms of information being made to the form at this time. Treasury.
VerDate Sep<11>2014 18:58 Jul 24, 2015 Jkt 235001 PO 00000 Frm 00102 Fmt 4703 Sfmt 4703 E:\FR\FM\27JYN1.SGM 27JYN1](https://thefederalregister.org/doc/80_FR_44566/page/2.svg)
Document Created: 2018-02-23 09:27:11
Document Modified: 2018-02-23 09:27:11
| 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 September 25, 2015 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala, (202) 317-5746, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected] | |
| FR Citation | 80 FR 44423 |
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