80 FR 69780 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

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

Page Range		69780-69781
FR Document		2015-28500

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 required distributions from retirement plans (Sec. 1.403(b)-3).

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

[Federal Register Volume 80, Number 217 (Tuesday, November 10, 2015)]
[Notices]
[Pages 69780-69781]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-28500]


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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)). Currently, the IRS is soliciting comments concerning 
required distributions from retirement plans (Sec.  1.403(b)-3).

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 
copies of the 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].

[[Page 69781]]


SUPPLEMENTARY INFORMATION: 
    Title: Required Distributions from Retirement Plans.
    OMB Number: 1545-0996. Regulation Project Number: REG-130477-00; 
REG-130481-00.
    Abstract: These regulations relates to the required minimum 
distributions from qualified plans, individual retirement plans, 
deferred compensation plans under section 457, and section 403(b) 
annuity contracts, custodial accounts, and retirement income accounts.
    Current Actions: There are no changes to these existing 
regulations.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other for-profit institutions, and 
state, local, or tribal governments.
    Estimated Number of Respondents: 8,400.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 8,400.
    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. 2015-28500 Filed 11-9-15; 8:45 am]
 BILLING CODE 4830-01-P

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.

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Federal Register / Vol. 80, No. 217 / Tuesday, November 10, 2015 / Notices 69781

SUPPLEMENTARY INFORMATION: Approved: November 4, 2015. Current Actions: There is no change to
Title: Required Distributions from Allan Hopkins, this existing regulation.
Retirement Plans. Tax Analyst. Type of Review: Extension of a
[FR Doc. 2015–28500 Filed 11–9–15; 8:45 am] currently approved collection.
OMB Number: 1545–0996. Regulation Affected Public: Business or other for-
Project Number: REG–130477–00; REG– BILLING CODE 4830–01–P
profit organizations
130481–00. Estimated Number of Respondents:
Abstract: These regulations relates to 10.
the required minimum distributions DEPARTMENT OF THE TREASURY
Estimated Time per Respondent: 6
from qualified plans, individual Internal Revenue Service minutes.
retirement plans, deferred compensation Estimated Total Annual Burden
plans under section 457, and section Proposed Collection; Comment Hours: 1 hour.
403(b) annuity contracts, custodial Request for Regulation Project The following paragraph applies to all
accounts, and retirement income of the collections of information covered
accounts. AGENCY: Internal Revenue Service (IRS), by this notice:
Treasury. An agency may not conduct or
Current Actions: There are no changes
to these existing regulations. ACTION: Notice and request for sponsor, and a person is not required to
comments. respond to, a collection of information
Type of Review: Extension of unless the collection of information
currently approved collection. SUMMARY: The Department of the displays a valid OMB control number.
Affected Public: Business or other for- Treasury, as part of its continuing effort Books or records relating to a collection
profit institutions, and state, local, or to reduce paperwork and respondent of information must be retained as long
tribal governments. burden, invites the general public and as their contents may become material
Estimated Number of Respondents: other Federal agencies to take this in the administration of any internal
8,400. opportunity to comment on proposed revenue law. Generally, tax returns and
and/or continuing information tax return information are confidential,
Estimated Time per Respondent: 1
collections, as required by the as required by 26 U.S.C. 6103.
hour.
Paperwork Reduction Act of 1995, Request for Comments: Comments
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. submitted in response to this notice will
Hours: 8,400. 3506(c)(2)(A)). Currently, the IRS is be summarized and/or included in the
The following paragraph applies to all soliciting comments concerning request for OMB approval. All
of the collections of information covered limitations on corporate net operating comments will become a matter of
by this notice: loss carryforwards. public record. Comments are invited on:
An agency may not conduct or DATES: Written comments should be (a) Whether the collection of
sponsor, and a person is not required to received on or January 11, 2016to be information is necessary for the proper
respond to, a collection of information assured of consideration. performance of the functions of the
unless the collection of information ADDRESSES: Direct all written comments agency, including whether the
displays a valid OMB control number. to Michael Joplin, Internal Revenue information shall have practical utility;
Books or records relating to a collection Service, Room 6129, 1111 Constitution (b) the accuracy of the agency’s estimate
of information must be retained as long Avenue NW., Washington, DC 20224. of the burden of the collection of
as their contents may become material FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the
in the administration of any internal Requests for additional information or quality, utility, and clarity of the
revenue law. Generally, tax returns and copies of the regulation should be information to be collected; (d) ways to
tax return information are confidential, directed to Allan Hopkins, or at Internal minimize the burden of the collection of
as required by 26 U.S.C. 6103. Revenue Service, Room 6129, 1111 information on respondents, including
Request for Comments: Comments Constitution Avenue NW., Washington, through the use of automated collection
submitted in response to this notice will DC 20224, or through the internet, at techniques or other forms of information
be summarized and/or included in the Allan.M.Hopkins@irs.gov. technology; and (e) estimates of capital
request for OMB approval. All SUPPLEMENTARY INFORMATION:
or start-up costs and costs of operation,
comments will become a matter of Title: Final Regulations under Section maintenance, and purchase of services
public record. Comments are invited on: 382 of the Internal Revenue Code of to provide information.
(a) Whether the collection of 1986; Limitations on Corporate Net Approved: November 4, 2015.
information is necessary for the proper Operating Loss Carryforwards. Allan Hopkins,
performance of the functions of the OMB Number: 1545–1260. Tax Analyst.
agency, including whether the Regulation Project Number: CO–62– [FR Doc. 2015–28499 Filed 11–9–15; 8:45 am]
information shall have practical utility; 89 (Final). BILLING CODE 4830–01–P
(b) the accuracy of the agency’s estimate Abstract: Internal Revenue Code
of the burden of the collection of section 382(l)(5) provides relief from the
information; (c) ways to enhance the application of the section 382 limitation DEPARTMENT OF THE TREASURY
quality, utility, and clarity of the for bankruptcy reorganizations in which
information to be collected; (d) ways to the pre-change shareholders and
asabaliauskas on DSK5VPTVN1PROD with NOTICES

Internal Revenue Service
minimize the burden of the collection of qualified creditors maintain a
information on respondents, including substantial continuing interest in the Proposed Collection; Comment
through the use of automated collection loss corporation. These regulations Request for Form 5754
techniques or other forms of information concern the election a taxpayer may AGENCY: Internal Revenue Service (IRS),
technology; and (e) estimates of capital make to treat as the change date the Treasury.
or start-up costs and costs of operation, effective date of a plan of reorganization
ACTION: Notice and request for
maintenance, and purchase of services in a title 11 or similar case rather than
comments.
to provide information. the confirmation date of a plan.

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Document Created: 2018-03-01 11:25:47
Document Modified: 2018-03-01 11:25:47

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 copies of the 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 69780

80 FR 69780 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

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

DEPARTMENT OF THE TREASURY
Internal Revenue Service