80 FR 72486 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 223 (November 19, 2015)

Page Range		72486-72487
FR Document		2015-29565

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 an existing rulings and determination letters.

Federal Register, Volume 80 Issue 223 (Thursday, November 19, 2015)

[Federal Register Volume 80, Number 223 (Thursday, November 19, 2015)]
[Notices]
[Pages 72486-72487]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-29565]


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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 an 
existing rulings and determination letters.

DATES: Written comments should be received on or before January 19, 
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 Kerry Dennis at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at Kerry.Dennis@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Rulings and Determination Letters.
    OMB Number: 1545-1522.
    Revenue Procedure: RP 2012-1.
    Abstract: This revenue procedure explains how the Service provides 
advice to taxpayers on issues under the jurisdiction of the Associate 
Chief Counsel (Corporate), the Associate Chief Counsel (Financial 
Institutions and Products), the Associate Chief Counsel (Income Tax and 
Accounting), the Associate Chief Counsel (International), the Associate 
Chief Counsel (Passthroughs and Special Industries), the Associate 
Chief Counsel (Procedure and Administration), and the Division Counsel/
Associate Chief Counsel (Tax Exempt and Government Entities). It 
explains the forms of advice and the manner in which advice is 
requested by taxpayers and provided by the Service. The agency needs 
this information in order to use resources more efficiently and to 
provide more guidance to individual corporate taxpayers and their 
shareholders.

[[Page 72487]]

    Current Actions: There is no change to this existing revenue 
procedure.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 3,825.
    Estimated Time per Respondent: 80 hours.
    Estimated Total Annual Burden Hours: 305,540.
    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 12, 2015.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015-29565 Filed 11-18-15; 8:45 am]
 BILLING CODE 4830-01-P

72486 Federal Register / Vol. 80, No. 223 / Thursday, November 19, 2015 / Notices

operated, and it will do so very shortly Madill Subdivision, a distance of DEPARTMENT OF THE TREASURY
after the vehicle begins to move. approximately 51.7 miles.
NHTSA Decision: In consideration of The transaction may be consummated Internal Revenue Service
the foregoing analysis, NHTSA has on or after December 3, 2015, the
effective date of the exemption (30 days Proposed Collection; Comment
decided that AML has met its burden of Request for Regulation Project
demonstrating that the FMVSS No. 138 after the verified notice of exemption
noncompliance is inconsequential to was filed). AGENCY: Internal Revenue Service (IRS),
motor vehicle safety. Accordingly, The purpose of the transaction is to Treasury.
AML’s petition is hereby granted and allow UP to move loaded and empty ACTION: Notice and request for
AML is exempted from the obligation of unit ballast trains to be used for UP comments.
providing notification of, and a remedy maintenance of way projects. UP states
for, that noncompliance under 49 U.S.C. that, under the terms of the agreement, SUMMARY: The Department of the
30118 and 30120. the trackage rights are temporary in Treasury, as part of its continuing effort
nature and will be effective from to reduce paperwork and respondent
NHTSA notes that the statutory burden, invites the general public and
provisions (49 U.S.C. 30118(d) and January 1, 2016, until December 31,
2018. other Federal agencies to take this
30120(h)) that permit manufacturers to opportunity to comment on proposed
file petitions for a determination of As a condition to this exemption, any
and/or continuing information
inconsequentiality allow NHTSA to employees affected by the trackage
collections, as required by the
exempt manufacturers only from the rights will be protected by the
Paperwork Reduction Act of 1995,
duties found in sections 30118 and conditions imposed in Norfolk &
Public Law 104–13 (44 U.S.C.
30120, respectively, to notify owners, Western Railway—Trackage Rights—
3506(c)(2)(A)). Currently, the IRS is
purchasers, and dealers of a defect or Burlington Northern, Inc., 354 I.C.C. 605
soliciting comments concerning an
noncompliance and to remedy the (1978), as modified in Mendocino Coast
existing rulings and determination
defect or noncompliance. Therefore, any Railway—Lease & Operate—California
letters.
decision on this petition only applies to Western Railroad, 360 I.C.C. 653 (1980).
This notice is filed under 49 CFR DATES: Written comments should be
the subject vehicles that AML no longer
1180.2(d)(7).2 If the notice contains false received on or before January 19, 2016
controlled at the time it determined that
or misleading information, the to be assured of consideration.
the noncompliance existed. However,
any decision on this petition does not exemption is void ab initio. Petitions to ADDRESSES: Direct all written comments
relieve vehicle distributors and dealers revoke the exemption under 49 U.S.C. to Michael Joplin, Internal Revenue
of the prohibitions on the sale, offer for 10502(d) may be filed at any time. The Service, Room 6129, 1111 Constitution
sale, or introduction or delivery for filing of a petition to revoke will not Avenue NW., Washington, DC 20224.
introduction into interstate commerce of automatically stay the effectiveness of FOR FURTHER INFORMATION CONTACT:
the noncompliant vehicles under their the exemption. Petitions for stay must Requests for additional information or
control after AML notified them that the be filed no later than November 25, copies of the regulations should be
subject noncompliance existed. 2015 (at least seven days before the directed to Kerry Dennis at Internal
exemption becomes effective). Revenue Service, Room 6129, 1111
Authority: (49 U.S.C. 30118, 30120:
An original and 10 copies of all Constitution Avenue NW., Washington,
Delegations of authority at 49 CFR 1.95 and
501.8) pleadings, referring to Docket No. FD DC 20224, or through the Internet at
35974, must be filed with the Surface Kerry.Dennis@irs.gov.
Jeffrey M. Giuseppe, Transportation Board, 395 E Street SW., SUPPLEMENTARY INFORMATION:
Director, Office of Vehicle Safety Compliance. Washington, DC 20423–0001. In Title: Rulings and Determination
[FR Doc. 2015–29474 Filed 11–18–15; 8:45 am] addition, a copy of each pleading must Letters.
BILLING CODE 4910–59–P be served on Jeremy M. Berman, Union OMB Number: 1545–1522.
Pacific Railroad Company, 1400 Douglas Revenue Procedure: RP 2012–1.
Street, STOP 1580, Omaha, NE 68179. Abstract: This revenue procedure
DEPARTMENT OF TRANSPORTATION Board decisions and notices are explains how the Service provides
available on our Web site at advice to taxpayers on issues under the
Surface Transportation Board ‘‘WWW.STB.DOT.GOV.’’ jurisdiction of the Associate Chief
Counsel (Corporate), the Associate Chief
Decided: November 16, 2015. Counsel (Financial Institutions and
[Docket No. FD 35974]
By the Board, Rachel D. Campbell, Products), the Associate Chief Counsel
Director, Office of Proceedings. (Income Tax and Accounting), the
Union Pacific Railroad Company—
Temporary Trackage Rights Kenyatta Clay, Associate Chief Counsel (International),
Exemption—BNSF Railway Company Clearance Clerk. the Associate Chief Counsel
[FR Doc. 2015–29544 Filed 11–18–15; 8:45 am] (Passthroughs and Special Industries),
BNSF Railway Company (BNSF) and BILLING CODE 4915–01–P the Associate Chief Counsel (Procedure
Union Pacific Railroad Company (UP) and Administration), and the Division
have agreed to enter into a written 2 Because the trackage rights covered by the Counsel/Associate Chief Counsel (Tax
trackage rights agreement,1 under which notice of exemption are longer than one year in Exempt and Government Entities). It
duration, the Board’s class exemption for temporary
mstockstill on DSK4VPTVN1PROD with NOTICES

BNSF will grant temporary overhead explains the forms of advice and the
trackage rights under 49 CFR 1180.2(d)(8) does not
trackage rights to UP between milepost apply. Instead, UP has filed under the trackage
manner in which advice is requested by
579.3 near Mill Creek, Okla., on BNSF’s rights class exemption at 1180.2(d)(7) and taxpayers and provided by the Service.
Creek Subdivision and milepost 631.0 concurrently has filed, in Docket No. FD 35974 The agency needs this information in
near Joe Junction, Tex., on BNSF’s (Sub-No. 1), a petition for partial revocation of this order to use resources more efficiently
exemption to permit these proposed trackage rights
to expire on December 31, 2018, as provided in the
and to provide more guidance to
1 A copy of the temporary trackage rights parties’ agreement. The Board will address that individual corporate taxpayers and their
agreement was filed with the notice of exemption. petition in a separate decision. shareholders.

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Federal Register / Vol. 80, No. 223 / Thursday, November 19, 2015 / Notices 72487

Current Actions: There is no change to SUMMARY: The Department of the Affected Public: Business or other for-
this existing revenue procedure. Treasury, as part of its continuing effort profit organizations and individuals.
Type of Review: Extension of a to reduce paperwork and respondent Estimated Number of Respondents:
currently approved collection. burden, invites the general public and 4,100.
Affected Public: Business or other for- other Federal agencies to take this Estimated Time per Respondent: 1
profit organizations. opportunity to comment on proposed hour, 4 minutes.
Estimated Number of Respondents: and/or continuing information
3,825. Estimated Total Annual Burden
collections, as required by the Hours: 4,140.
Estimated Time per Respondent: 80 Paperwork Reduction Act of 1995,
hours. The following paragraph applies to all
Public Law 104–13 (44 U.S.C. of the collections of information covered
Estimated Total Annual Burden 3506(c)(2)(A)). Currently, the IRS is by this notice:
Hours: 305,540.
soliciting comments concerning floor
The following paragraph applies to all An agency may not conduct or
of the collections of information covered stocks credits or refunds and consumer
sponsor, and a person is not required to
by this notice: credits or refunds with respect to certain
respond to, a collection of information
An agency may not conduct or tax-repealed articles; excise tax on
unless the collection of information
sponsor, and a person is not required to heavy trucks, and excise tax on heavy
displays a valid OMB control number.
respond to, a collection of information trucks, truck trailers, semitrailers, and
Books or records relating to a collection
unless the collection of information tractors; reporting and recordkeeping
of information must be retained as long
displays a valid OMB control number. requirements.
as their contents may become material
Books or records relating to a collection DATES: Written comments should be in the administration of any internal
of information must be retained as long received on or before January 19, 2016 revenue law. Generally, tax returns and
as their contents may become material to be assured of consideration. tax return information are confidential,
in the administration of any internal ADDRESSES: Direct all written comments as required by 26 U.S.C. 6103.
revenue law. Generally, tax returns and to Michael Joplin, Internal Revenue Request for Comments: Comments
tax return information are confidential, Service, Room 6129, 1111 Constitution submitted in response to this notice will
as required by 26 U.S.C. 6103. Avenue NW., Washington, DC 20224. be summarized and/or included in the
Request for Comments: Comments request for OMB approval. All
submitted in response to this notice will FOR FURTHER INFORMATION CONTACT:
Requests for additional information or comments will become a matter of
be summarized and/or included in the public record. Comments are invited on:
request for OMB approval. All copies of the regulation should be
directed to Kerry Dennis, at Internal (a) Whether the collection of
comments will become a matter of information is necessary for the proper
public record. Comments are invited on: Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington, performance of the functions of the
(a) Whether the collection of agency, including whether the
information is necessary for the proper DC 20224, or through the Internet, at
Kerry.Dennis@irs.gov. information shall have practical utility;
performance of the functions of the
(b) the accuracy of the agency’s estimate
agency, including whether the SUPPLEMENTARY INFORMATION:
of the burden of the collection of
information shall have practical utility; Title: Floor Stocks Credits or Refunds
information; (c) ways to enhance the
(b) the accuracy of the agency’s estimate and Consumer Credits or Refunds With
quality, utility, and clarity of the
of the burden of the collection of Respect to Certain Tax-Repealed
information to be collected; (d) ways to
information; (c) ways to enhance the Articles; Excise Tax on Heavy Trucks,
minimize the burden of the collection of
quality, utility, and clarity of the and Excise Tax on Heavy Trucks, Truck
information on respondents, including
information to be collected; (d) ways to Trailers, Semitrailers, and Tractors;
through the use of automated collection
minimize the burden of the collection of Reporting and Recordkeeping
techniques or other forms of information
information on respondents, including Requirements.
technology; and (e) estimates of capital
through the use of automated collection OMB Number: 1545–0745. or start-up costs and costs of operation,
techniques or other forms of information Regulation Project Number: TD 7882 maintenance, and purchase of services
technology; and (e) estimates of capital and TD 8050. to provide information.
or start-up costs and costs of operation, Abstract: TD 7882, Floor Stocks
maintenance, and purchase of services Credits or Refunds and Consumer Approved: November 10, 2015.
to provide information. Credits or Refunds With Respect to Michael Joplin,
Approved: November 12, 2015. Certain Tax-Repealed Articles; Excise IRS Reports Clearance Officer.
Michael Joplin, Tax on Heavy Trucks, requires sellers of [FR Doc. 2015–29562 Filed 11–18–15; 8:45 am]
IRS Reports Clearance Officer. trucks, trailers and semitrailers, and BILLING CODE 4830–01–P

[FR Doc. 2015–29565 Filed 11–18–15; 8:45 am]
tractors to maintain records of the gross
vehicle weights of articles sold to verify
BILLING CODE 4830–01–P
taxability. TD 8050, Excise Tax on DEPARTMENT OF THE TREASURY
Heavy Trucks, Truck Trailers,
Semitrailers, and Tractors; Reporting Internal Revenue Service
DEPARTMENT OF THE TREASURY
and Recordkeeping Requirements,
Proposed Collection; Comment
Internal Revenue Service requires that if the sale is to be treated
Request for 13768, Electronic Tax
mstockstill on DSK4VPTVN1PROD with NOTICES

as exempt, the seller and the purchaser
Proposed Collection; Comment Administration Advisory Committee
must be registered and the purchaser
Request for Regulation Project Membership Application
must give the seller a resale certificate.
AGENCY: Internal Revenue Service (IRS), Current Actions: There are no changes AGENCY: Internal Revenue Service (IRS),
Treasury. being made to the regulations at this Treasury.
time.
ACTION: Notice and request for ACTION: Notice and request for
Type of Review: Extension of a
comments. comments.
currently approved collection.

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Document Created: 2015-12-14 13:56:37
Document Modified: 2015-12-14 13:56:37

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 19, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		80 FR 72486

80 FR 72486 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 223 (November 19, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service