80 FR 69779 - Agency Information Collection Activity; Proposed Collection

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 217 (November 10, 2015)

Page Range		69779-69780
FR Document		2015-28497

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 217 (Tuesday, November 10, 2015)

[Federal Register Volume 80, Number 217 (Tuesday, November 10, 2015)]
[Notices]
[Pages 69779-69780]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-28497]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Agency Information Collection Activity; Proposed Collection

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 January 11, 
2016 to be assured of consideration.

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

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

SUPPLEMENTARY INFORMATION: 
    Title: Basis Reduction Due to Discharge of Indebtedness.
    OMB Number: 1545-1539.
    Regulation Project Number: REG-208172-91 (TD 8787-final).
    Abstract: This regulation provides ordering rules for the reduction 
of bases of property under Internal Revenue Code sections 108 and 1017.
    The regulation affects taxpayers that exclude discharge of 
indebtedness from gross income under Code section 108. The collection 
of information is required for a taxpayer to elect to reduce the 
adjusted bases of depreciable property under section 108(b)(5), to 
elect to treat section 1221(l) real property as either depreciable 
property or depreciable real property, and to account for a partnership 
interest as either depreciable property or depreciable real property.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, and business or other 
for-profit organizations.

[[Page 69780]]

    Estimated Number of Responses: 10,000.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 10,000.
    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: November 4, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015-28497 Filed 11-9-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 217 / Tuesday, November 10, 2015 / Notices 69779

(b) the accuracy of the agency’s estimate form for taxpayers (individual and DEPARTMENT OF THE TREASURY
of the burden of the collection of business), tax professionals, trade and
information; (c) ways to enhance the business associations, etc. to submit Internal Revenue Service
quality, utility, and clarity of the systemic problems. These problems may
information to be collected; (d) ways to pertain to experiences with the Internal Agency Information Collection
minimize the burden of the collection of Revenue Service’s processes procedures Activity; Proposed Collection
information on respondents, including or make legislative recommendations. AGENCY: Internal Revenue Service (IRS),
through the use of automated collection Current Actions: There are no changes Treasury.
techniques or other forms of information being made to the form at this time. ACTION: Notice and request for
technology; and (e) estimates of capital
Type of Review: Extension of a comments.
or start-up costs and costs of operation,
maintenance, and purchase of services currently approved collection.
SUMMARY: The Department of the
to provide information. Affected Public: Business or other for- Treasury, as part of its continuing effort
profit organizations, individuals, not- to reduce paperwork and respondent
Approved: October 27, 2015.
for-profit institutions, farms, Federal, burden, invites the general public and
Michael A. Joplin,
State, Local or Tribal governments. other Federal agencies to take this
IRS Reports Clearance Officer.
Estimated Number of Respondents: opportunity to comment on proposed
[FR Doc. 2015–28488 Filed 11–9–15; 8:45 am]
420. and/or continuing information
BILLING CODE 4830–01–P
Estimated Number of Response: 48 collections, as required by the
minutes. Paperwork Reduction Act of 1995,
DEPARTMENT OF THE TREASURY Public Law 104–13 (44 U.S.C.
Estimated Total Annual Burden
3506(c)(2)(A)).
Hours: 336.
Internal Revenue Service DATES: Written comments should be
The following paragraph applies to all
of the collections of information covered received on or before January 11, 2016
Proposed Collection; Comment to be assured of consideration.
Request for Form 14411 by this notice:
ADDRESSES: Direct all written comments
An agency may not conduct or
AGENCY: Internal Revenue Service (IRS), to Michael Joplin, Internal Revenue
sponsor, and a person is not required to
Treasury. Service, Room 6129, 1111 Constitution
respond to, a collection of information
ACTION: Notice and request for Avenue NW., Washington, DC 20224.
unless the collection of information
comments. displays a valid OMB control number. FOR FURTHER INFORMATION CONTACT:
Books or records relating to a collection Requests for additional information or
SUMMARY: The Department of the regulations should be directed to Allan
Treasury, as part of its continuing effort of information must be retained as long
as their contents may become material Hopkins, at Internal Revenue Service,
to reduce paperwork and respondent Room 6129, 1111 Constitution Avenue
burden, invites the general public and in the administration of any internal
revenue law. Generally, tax returns and NW., Washington, DC 20224, or through
other Federal agencies to take this the Internet, at
opportunity to comment on proposed tax return information are confidential,
as required by 26 U.S.C. 6103. Allan.M.Hopkins@irs.gov.
and/or continuing information
collections, as required by the Request For Comments: Comments SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act of 1995, submitted in response to this notice will Title: Basis Reduction Due to
Public Law 104–13(44 U.S.C. be summarized and/or included in the Discharge of Indebtedness.
3506(c)(2)(A)). Currently, the IRS is request for OMB approval. All OMB Number: 1545–1539.
soliciting comments concerning Form comments will become a matter of Regulation Project Number: REG–
14411, Systemic Advocacy Issue public record. Comments are invited on: 208172–91 (TD 8787–final).
Submission form. (a) Whether the collection of Abstract: This regulation provides
information is necessary for the proper ordering rules for the reduction of bases
DATES: Written comments should be
performance of the functions of the of property under Internal Revenue
received on or before January 11, 2016
agency, including whether the Code sections 108 and 1017.
to be assured of consideration.
information shall have practical utility; The regulation affects taxpayers that
ADDRESSES: Direct all written comments exclude discharge of indebtedness from
to Michael Joplin, Internal Revenue (b) the accuracy of the agency’s estimate
of the burden of the collection of gross income under Code section 108.
Service, Room 6129, 1111 Constitution The collection of information is
Avenue NW., Washington, DC 20224. information; (c) ways to enhance the
quality, utility, and clarity of the required for a taxpayer to elect to reduce
FOR FURTHER INFORMATION CONTACT: the adjusted bases of depreciable
information to be collected; (d) ways to
Requests for additional information or minimize the burden of the collection of property under section 108(b)(5), to
copies of the form and instructions information on respondents, including elect to treat section 1221(l) real
should be directed to Allan Hopkins, at through the use of automated collection property as either depreciable property
Internal Revenue Service, Room 6129, techniques or other forms of information or depreciable real property, and to
1111 Constitution Avenue NW., technology; and (e) estimates of capital account for a partnership interest as
Washington, DC 20224, or through the either depreciable property or
asabaliauskas on DSK5VPTVN1PROD with NOTICES

or start-up costs and costs of operation,
internet at Allan.M.Hopkins@irs.gov. maintenance, and purchase of services depreciable real property.
SUPPLEMENTARY INFORMATION: to provide information. Current Actions: There is no change to
Title: Systemic Advocacy Issue this existing regulation.
Approved: November 4, 2015.
Submission. Type of Review: Extension of a
OMB Number: 1545–1832. Allan Hopkins, currently approved collection.
Form Number: 14411. Tax Analyst. Affected Public: Individuals or
Abstract: Systemic Advocacy Issue [FR Doc. 2015–28493 Filed 11–9–15; 8:45 am] households, and business or other for-
Submission Form, is an optional use BILLING CODE 4830–01–P profit organizations.

VerDate Sep<11>2014 19:41 Nov 09, 2015 Jkt 238001 PO 00000 Frm 00148 Fmt 4703 Sfmt 4703 E:\FR\FM\10NON1.SGM 10NON1

69780 Federal Register / Vol. 80, No. 217 / Tuesday, November 10, 2015 / Notices

Estimated Number of Responses: and/or continuing information request for OMB approval. All
10,000. collections, as required by the comments will become a matter of
Estimated Time per Response: 1 hour. Paperwork Reduction Act of 1995, public record. Comments are invited on:
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. (a) Whether the collection of
Hours: 10,000. 3506(c)(2)(A)). Currently, the IRS is information is necessary for the proper
The following paragraph applies to all soliciting comments concerning RP performance of the functions of the
of the collections of information covered 2006–30, Restaurant Tips—Attributed agency, including whether the
by this notice: Tip Income Program (ATIP). information shall have practical utility;
An agency may not conduct or DATES: Written comments should be (b) the accuracy of the agency’s estimate
sponsor, and a person is not required to received on or before January 11, 2016 of the burden of the collection of
respond to, a collection of information to be assured of consideration. information; (c) ways to enhance the
unless the collection of information quality, utility, and clarity of the
ADDRESSES: Direct all written comments
displays a valid OMB control number. information to be collected; (d) ways to
Books or records relating to a collection to Michael Joplin, Internal Revenue
minimize the burden of the collection of
of information must be retained as long Service, Room 6129, 1111 Constitution
information on respondents, including
as their contents may become material Avenue NW., Washington, DC 20224.
through the use of automated collection
in the administration of any internal FOR FURTHER INFORMATION CONTACT: techniques or other forms of information
revenue law. Generally, tax returns and Requests for additional information or technology; and (e) estimates of capital
tax return information are confidential, copies of the form and instructions or start-up costs and costs of operation,
as required by 26 U.S.C. 6103. should be directed to Allan Hopkins, at maintenance, and purchase of services
Request for Comments: Comments Internal Revenue Service, Room 6129, to provide information.
submitted in response to this notice will 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Approved: November 4, 2015.
be summarized and/or included in the
internet at Allan.M.Hopkins@irs.gov. Allan Hopkins,
request for OMB approval. All
SUPPLEMENTARY INFORMATION:
Tax Analyst.
comments will become a matter of
Title: Restaurant Tips—Attributed Tip [FR Doc. 2015–28492 Filed 11–9–15; 8:45 am]
public record. Comments are invited on:
(a) Whether the collection of Income Program (ATIP). BILLING CODE 4830–01–P

information is necessary for the proper OMB Number: 1545–2005.
performance of the functions of the Form Number: RP 2006–30.
Abstract: This revenue procedure sets DEPARTMENT OF THE TREASURY
agency, including whether the
information shall have practical utility; forth the requirements for participating
Internal Revenue Service
(b) the accuracy of the agency’s estimate in the Attributed Tip Income Program
of the burden of the collection of (ATIP). ATIP provides benefits to Proposed Collection; Comment
information; (c) ways to enhance the employers and employees similar to Request for Regulation Project
quality, utility, and clarity of the those offered under previous tip
information to be collected; (d) ways to reporting agreements without requiring AGENCY: Internal Revenue Service (IRS),
minimize the burden of the collection of one-on-one meetings with the Service to Treasury.
information on respondents, including determine tip rates or eligibility. ACTION: Notice and request for
through the use of automated collection Current Actions: There is no change comments.
techniques or other forms of information in the paperwork burden previously
approved by OMB. SUMMARY: The Department of the
technology; and (e) estimates of capital Treasury, as part of its continuing effort
or start-up costs and costs of operation, Type of Review: Extension of a
currently approved collection. to reduce paperwork and respondent
maintenance, and purchase of services burden, invites the general public and
to provide information. Affected Public: Businesses and other
for-profit organizations, Farms. other Federal agencies to take this
Approved: November 4, 2015. Estimated Number of Respondents: opportunity to comment on proposed
Allan Hopkins, 610. and/or continuing information
Tax Analyst. Estimated Time per Respondent: 10 collections, as required by the
[FR Doc. 2015–28497 Filed 11–9–15; 8:45 am] hours. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13(44 U.S.C.
BILLING CODE 4830–01–P
Hours: 6,100. 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 required distributions from retirement
by this notice: plans (§ 1.403(b)-3).
Internal Revenue Service An agency may not conduct or DATES: Written comments should be
sponsor, and a person is not required to received on or before January 11, 2016
Proposed Collection; Comment respond to, a collection of information to be assured of consideration.
Request for RP 2006–30 unless the collection of information ADDRESSES: Direct all written comments
AGENCY: Internal Revenue Service (IRS), displays a valid OMB control number. to Michael Joplin, Internal Revenue
Treasury. Books or records relating to a collection Service, Room 6129, 1111 Constitution
of information must be retained as long Avenue NW., Washington, DC 20224.
asabaliauskas on DSK5VPTVN1PROD with NOTICES

ACTION: Notice and request for
comments. as their contents may become material FOR FURTHER INFORMATION CONTACT:
in the administration of any internal Requests for additional information or
SUMMARY: The Department of the revenue law. Generally, tax returns and copies of the regulations should be
Treasury, as part of its continuing effort tax return information are confidential, directed to Allan Hopkins, at Internal
to reduce paperwork and respondent as required by 26 U.S.C. 6103. Revenue Service, Room 6129, 1111
burden, invites the general public and Request for Comments: Comments Constitution Avenue NW., Washington,
other Federal agencies to take this submitted in response to this notice will DC 20224, or through the internet at
opportunity to comment on proposed be summarized and/or included in the Allan.M.Hopkins@irs.gov.

VerDate Sep<11>2014 19:41 Nov 09, 2015 Jkt 238001 PO 00000 Frm 00149 Fmt 4703 Sfmt 4703 E:\FR\FM\10NON1.SGM 10NON1

Document Created: 2018-03-01 11:24:36
Document Modified: 2018-03-01 11:24:36

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 January 11, 2016 to be assured of consideration.
Contact		Requests for additional information or regulations should be directed to Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet, at [email protected]
FR Citation		80 FR 69779

80 FR 69779 - Agency Information Collection Activity; Proposed Collection

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 217 (November 10, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service