80_FR_53400 80 FR 53230 - Proposed Collection; Comment Request for Form 1120-POL

80 FR 53230 - Proposed Collection; Comment Request for Form 1120-POL

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 170 (September 2, 2015)

Page Range53230-53231
FR Document2015-21761

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)). Currently, the IRS is soliciting comments concerning Form 1120-POL, U.S. Income Tax Return for Certain Political Organizations.

Federal Register, Volume 80 Issue 170 (Wednesday, September 2, 2015) 
[Federal Register Volume 80, Number 170 (Wednesday, September 2, 2015)]
[Notices]
[Pages 53230-53231]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-21761]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 1120-POL

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)). Currently, the IRS is soliciting comments concerning 
Form 1120-POL, U.S. Income Tax Return for Certain Political 
Organizations.

DATES: Written comments should be received on or before November 2, 
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 at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the 
internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: U.S. Income Tax Return for Certain Political Organizations.
    OMB Number: 1545-0129.
    Form Number: 1120-POL.
    Abstract: Certain political organizations file Form 1120-POL to 
report the tax imposed by Internal Revenue Code section 527. The form 
is used to designate a principal business campaign committee that is 
subject to a lower rate of tax under Code section 527(h). IRS uses Form 
1120-POL to determine if the proper tax was paid.
    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: Not-for-profit institutions.
    Estimated Number of Respondents: 6,527.
    Estimated Time per Respondent: 36 hours., 38 min.
    Estimated Total Annual Burden Hours: 239,150.
    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.

[[Page 53231]]

    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: August 21, 2015.
R. Joseph Durbala,
IRS Tax Analyst.
[FR Doc. 2015-21761 Filed 9-1-15; 8:45 am]
 BILLING CODE 4830-01-P

53230 Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices Type of Review: Revision of a DEPARTMENT OF THE TREASURY to reduce paperwork and respondent currently approved collection. burden, invites the general public and Affected Public: Individuals or Internal Revenue Service other Federal agencies to take this households, business or other for-profit opportunity to comment on proposed Art Advisory Panel; Notice of Closed and/or continuing information organizations, not-for-profit institutions, Meeting collections, as required by the farms, federal government and state, local, or tribal government. AGENCY: Internal Revenue Service, Paperwork Reduction Act of 1995, Treasury. Public Law 104–13(44 U.S.C. The estimated burden related to RP 3506(c)(2)(A)). Currently, the IRS is 97–19: ACTION: Notice of closed meeting of Art soliciting comments concerning Form Estimated Number of Respondents: 5. Advisory Panel. 1120–POL, U.S. Income Tax Return for Estimated Time per Respondent: 613 SUMMARY: Closed meeting of the Art Certain Political Organizations. hours 48 minutes. Advisory Panel will be held in DATES: Written comments should be Estimated Total Annual Burden Washington, DC. received on or before November 2, 2015 Hours: 3,069. DATES: The meeting will be held to be assured of consideration. The estimated related to TD 9543: September 17, 2015. ADDRESSES: Direct all written comments Estimated Number of Respondents: ADDRESSES: The closed meeting of the to Christie Preston, Internal Revenue 10,847,647. Art Advisory Panel will be held at 999 Service, Room 6129, 1111 Constitution North Capitol Street NE., Washington, Avenue NW., Washington, DC 20224. Estimated Time per Respondent: 6 DC 20003. FOR FURTHER INFORMATION CONTACT: minutes. FOR FURTHER INFORMATION CONTACT: Requests for additional information or Estimated Total Annual Burden copies of the form and instructions Hours: 1,084,765. Maricarmen Cuello, AP:SO:AAS, 51 SW. 1st Avenue, Room 1014, Miami, should be directed to R. Joseph Durbala The following paragraph applies to all Florida 33130. Telephone (305) 982– at Internal Revenue Service, Room 6129, of the collections of information covered 5364 (not a toll free number). 1111 Constitution Avenue NW., by this notice: Washington, DC 20224, or at (202) 317– SUPPLEMENTARY INFORMATION: Notice is An agency may not conduct or 5746, or through the internet at hereby given pursuant to section sponsor, and a person is not required to RJoseph.Durbala@irs.gov. 10(a)(2) of the Federal Advisory respond to, a collection of information Committee Act, 5 U.S.C. App., that a SUPPLEMENTARY INFORMATION: unless the collection of information closed meeting of the Art Advisory Title: U.S. Income Tax Return for displays a valid OMB control number. Certain Political Organizations. Panel will be held at 999 North Capitol Books or records relating to a collection OMB Number: 1545–0129. Street NE., Washington, DC 20003. The Form Number: 1120–POL. of information must be retained as long agenda will consist of the review and as their contents may become material Abstract: Certain political evaluation of the acceptability of fair organizations file Form 1120–POL to in the administration of any internal market value appraisals of works of art revenue law. Generally, tax returns and report the tax imposed by Internal involved in Federal income, estate, or Revenue Code section 527. The form is tax return information are confidential, gift tax returns. This will involve the as required by 26 U.S.C. 6103. used to designate a principal business discussion of material in individual tax campaign committee that is subject to a Request for Comments: Comments returns made confidential by the lower rate of tax under Code section submitted in response to this notice will provisions of 26 U.S.C. 6103. A 527(h). IRS uses Form 1120–POL to be summarized and/or included in the determination as required by section determine if the proper tax was paid. request for OMB approval. All 10(d) of the Federal Advisory Current Actions: There are no changes comments will become a matter of Committee Act has been made that this being made to the form at this time. public record. Comments are invited on: meeting is concerned with matters listed Type of Review: Extension of a (a) Whether the collection of in subsections (c)(3), (4), (6), and (7) of currently approved collection. information is necessary for the proper the Government in the Sunshine Act, 5 Affected Public: Not-for-profit performance of the functions of the U.S.C. 552b, and that the meeting will institutions. agency, including whether the not be open to the public. Estimated Number of Respondents: information shall have practical utility; 6,527. (b) the accuracy of the agency’s estimate Nikole Flax, Estimated Time per Respondent: 36 of the burden of the collection of Acting Deputy Chief, Appeals. hours., 38 min. information; (c) ways to enhance the [FR Doc. 2015–21745 Filed 9–1–15; 8:45 am] Estimated Total Annual Burden quality, utility, and clarity of the BILLING CODE 4830–01–P Hours: 239,150. information to be collected; (d) ways to The following paragraph applies to all minimize the burden of the collection of of the collections of information covered information on respondents, including DEPARTMENT OF THE TREASURY by this notice: through the use of automated collection An agency may not conduct or Internal Revenue Service sponsor, and a person is not required to techniques or other forms of information technology; and (e) estimates of capital respond to, a collection of information Proposed Collection; Comment unless the collection of information or start-up costs and costs of operation, Request for Form 1120–POL mstockstill on DSK4VPTVN1PROD with NOTICES maintenance, and purchase of services displays a valid OMB control number. to provide information. AGENCY: Internal Revenue Service (IRS), Books or records relating to a collection Treasury. of information must be retained as long Approved: August 21, 2015. as their contents may become material ACTION: Notice and request for R. Joseph Durbala, in the administration of any internal comments. IRS, Tax Analyst. revenue law. Generally, tax returns and [FR Doc. 2015–21762 Filed 9–1–15; 8:45 am] SUMMARY: The Department of the tax return information are confidential, BILLING CODE 4830–01–P Treasury, as part of its continuing effort as required by 26 U.S.C. 6103. VerDate Sep<11>2014 19:04 Sep 01, 2015 Jkt 235001 PO 00000 Frm 00130 Fmt 4703 Sfmt 4703 E:\FR\FM\02SEN1.SGM 02SEN1

Federal Register / Vol. 80, No. 170 / Wednesday, September 2, 2015 / Notices 53231 Request for Comments: Comments FOR FURTHER INFORMATION CONTACT: information shall have practical utility; submitted in response to this notice will Requests for additional information or (b) the accuracy of the agency’s estimate be summarized and/or included in the copies of the collection tools should be of the burden of the collection of request for OMB approval. All directed to R. Joseph Durbala, Internal information; (c) ways to enhance the comments will become a matter of Revenue Service, Room 6129, 1111 quality, utility, and clarity of the public record. Comments are invited on: Constitution Avenue NW., Washington, information to be collected; (d) ways to (a) Whether the collection of DC 20224, or at (202)317–5746, or minimize the burden of the collection of information is necessary for the proper through the internet at information on respondents, including performance of the functions of the RJoseph.Durbala@irs.gov. through the use of automated collection agency, including whether the SUPPLEMENTARY INFORMATION: Currently, techniques or other forms of information information shall have practical utility; the IRS is seeking comments concerning technology; and (e) estimates of capital (b) the accuracy of the agency’s estimate the following information collection or start-up costs and costs of operation, of the burden of the collection of tools, reporting, and record-keeping maintenance, and purchase of services information; (c) ways to enhance the requirements: to provide information. quality, utility, and clarity of the Title: Employer’s ANNUAL Federal Approved: August 26, 2015. information to be collected; (d) ways to Tax Return (American Samoa, Guam, R. Joseph Durbala, minimize the burden of the collection of the Northern Mariana Islands, and the information on respondents, including IRS Tax Analyst. U.S. Virgin Islands and Form 944–PR, [FR Doc. 2015–21757 Filed 9–1–15; 8:45 am] through the use of automated collection Planilla para la Declaracion ANNUAL techniques or other forms of information de la Cotribucion Federal del Patrono. BILLING CODE 4830–01–P technology; and (e) estimates of capital OMB Number: 1545–2010. or start-up costs and costs of operation, Form Number: Form 944–SS and maintenance, and purchase of services DEPARTMENT OF THE TREASURY Form 944–PR. to provide information. Abstract: Form 944–SS and Form Internal Revenue Service Approved: August 21, 2015. 944–PR are designed so the smallest R. Joseph Durbala, employers (those whose annual liability Proposed Collection; Comment IRS Tax Analyst. for social security and Medicare taxes is Request for Regulation Project [FR Doc. 2015–21761 Filed 9–1–15; 8:45 am] $1,000 or less) will have to file and pay AGENCY: Internal Revenue Service (IRS), BILLING CODE 4830–01–P these taxes only once a year instead of Treasury. every quarter. ACTION: Notice and request for Current Actions: There are no changes DEPARTMENT OF THE TREASURY being made to the revenue procedure at comments. this time. SUMMARY: The Department of the Internal Revenue Service Type of Review: Extension of a Treasury, as part of its continuing effort currently approved collection. to reduce paperwork and respondent Proposed Collection; Comment Affected Public: Business or other for- Request for Information Collection burden, invites the general public and profit organizations, and Farms. other Federal agencies to take this Tools Estimated Number of Respondents: opportunity to comment on proposed AGENCY: Internal Revenue Service (IRS), 20,000. and/or continuing information Treasury. Estimated Time per Respondent: 9 collections, as required by the ACTION: Notice and request for hrs., 34 min. Paperwork Reduction Act of 1995, comments. Estimated Total Annual Reporting Public Law 104–13 (44 U.S.C. Burden hours: 191,200. 3506(c)(2)(A)). The IRS is soliciting SUMMARY: The Department of the The following paragraph applies to all comments concerning information Treasury, as part of its continuing effort of the collections of information covered collection requirements related to to reduce paperwork and respondent by this notice: guidance under section 1502; burden, invites the general public and An agency may not conduct or suspension of losses on certain stock other Federal agencies to take this sponsor, and a person is not required to disposition. opportunity to comment on proposed respond to, a collection of information and/or continuing information DATES: Written comments should be unless the collection of information collections, as required by the displays a valid OMB control number. received on or before November 2, 2015 Paperwork Reduction Act of 1995, Books or records relating to a collection to be assured of consideration. Public Law 104–13 (44 U.S.C. of information must be retained as long ADDRESSES: Direct all written comments 3506(c)(2)(A)). Currently, the IRS is as their contents may become material to Christie Preston, Internal Revenue soliciting comments concerning Form in the administration of any internal Service, Room 6129, 1111 Constitution 944–SS, Employer’s ANNUAL Federal revenue law. Generally, tax returns and Avenue NW., Washington, DC 20224. Tax Return (American Samoa, Guam, tax return information are confidential, FOR FURTHER INFORMATION CONTACT: the Northern Mariana Islands, and the as required by 26 U.S.C. 6103. Requests for additional information or U.S. Virgin Islands, and Form 944–PR, Request for Comments: Comments copies of regulations should be directed Planilla para la Declaracion ANNUAL submitted in response to this notice will to Sara Covington, at Internal Revenue de la Cotribucion Federal del Patrono. Service, room 6129, 1111 Constitution mstockstill on DSK4VPTVN1PROD with NOTICES be summarized and/or included in the DATES: Written comments should be request for OMB approval. All Avenue NW., Washington, DC 20224, or received on or before November 2, 2015 comments will become a matter of through the Internet, at to be assured of consideration. public record. Comments are invited on: Sara.L.Covington@irs.gov. ADDRESSES: Direct all written comments (a) Whether the collection of SUPPLEMENTARY INFORMATION: to Christie Preston, Internal Revenue information is necessary for the proper Title: Guidance Under Section 1502; Service, Room 6129, 1111 Constitution performance of the functions of the Suspension of Losses on Certain Stock Avenue NW., Washington, DC 20224. agency, including whether the Disposition. VerDate Sep<11>2014 19:04 Sep 01, 2015 Jkt 235001 PO 00000 Frm 00131 Fmt 4703 Sfmt 4703 E:\FR\FM\02SEN1.SGM 02SEN1


Document Created: 2018-02-26 10:10:55
Document Modified: 2018-02-26 10:10:55
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before November 2, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to R. Joseph Durbala at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 317-5746, or through the internet at [email protected]
FR Citation80 FR 53230 
2024 Federal Register | Disclaimer | Privacy Policy
USC | CFR | eCFR