80 FR 77703 - Proposed Collection; Comment Request

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 240 (December 15, 2015)

Page Range		77703-77703
FR Document		2015-31457

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 Treasury Decision 9002, Treasury Decision 9715, Revenue Procedure 2002- 43, and Revenue Procedure 2015-26.

Federal Register, Volume 80 Issue 240 (Tuesday, December 15, 2015)

[Federal Register Volume 80, Number 240 (Tuesday, December 15, 2015)]
[Notices]
[Page 77703]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-31457]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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 
Treasury Decision 9002, Treasury Decision 9715, Revenue Procedure 2002-
43, and Revenue Procedure 2015-26.

DATES: Written comments should be received on or before February 16, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Michael Joplin, Internal 
Revenue Service, Room 6517, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of regulations should be directed to Elaine Christophe, at (202) 
317-5745, or at Room 6517, 1111 Constitution Avenue NW., Washington, DC 
20224, or through the internet at Elaine.H.Christophe@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Agent for Consolidated Group.
    OMB Number: 1545-1699.
    Abstract: The information is needed in order for a terminating 
common parent of a consolidated group to designate a substitute agent 
for the group and receive approval of the Commissioner, or for a 
default substitute agent to notify the Commissioner that it is the 
default substitute agent, pursuant to Treas. Reg. Sec.  1.1502-77(d). 
The Commissioner will use the information to determine whether to 
approve the designation of the substitute agent (if approval is 
required) and to change the IRS's records to reflect the information 
about the substitute agent.
    Current Actions: Treasury Decision 9715, Revenue Procedure 2002-43, 
and Revenue Procedure 2015-26 are added.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 200.
    Estimated Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 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.

    Dated: December 8, 2015.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2015-31457 Filed 12-14-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices 77703

Request for Comments: Comments copies of regulations should be directed information to be collected; (d) ways to
submitted in response to this notice will to Elaine Christophe, at (202) 317–5745, minimize the burden of the collection of
be summarized and/or included in the or at Room 6517, 1111 Constitution information on respondents, including
request for OMB approval. All Avenue NW., Washington, DC 20224, or through the use of automated collection
comments will become a matter of through the internet at techniques or other forms of information
public record. Comments are invited on: Elaine.H.Christophe@irs.gov. technology; and (e) estimates of capital
(a) whether the collection of information SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation,
is necessary for the proper performance Title: Agent for Consolidated Group. maintenance, and purchase of services
of the functions of the agency, including OMB Number: 1545–1699. to provide information.
whether the information shall have Abstract: The information is needed Dated: December 8, 2015.
practical utility; (b) the accuracy of the in order for a terminating common Michael Joplin,
agency’s estimate of the burden of the parent of a consolidated group to IRS Reports Clearance Officer.
collection of information; (c) ways to designate a substitute agent for the [FR Doc. 2015–31457 Filed 12–14–15; 8:45 am]
enhance the quality, utility, and clarity group and receive approval of the
of the information to be collected; (d) BILLING CODE 4830–01–P
Commissioner, or for a default
ways to minimize the burden of the substitute agent to notify the
collection of information on Commissioner that it is the default DEPARTMENT OF THE TREASURY
respondents, including through the use substitute agent, pursuant to Treas. Reg.
of automated collection techniques or § 1.1502–77(d). The Commissioner will Internal Revenue Service
other forms of information technology; use the information to determine
and (e) estimates of capital or start-up whether to approve the designation of Proposed Collection; Comment
costs and costs of operation, the substitute agent (if approval is Request for Form 4626
maintenance, and purchase of services required) and to change the IRS’s
to provide information. AGENCY: Internal Revenue Service (IRS),
records to reflect the information about
Treasury.
Approved: December 3, 2015. the substitute agent.
Current Actions: Treasury Decision ACTION: Notice and request for
Allan Hopkins,
9715, Revenue Procedure 2002–43, and comments.
Tax Analyst.
[FR Doc. 2015–31449 Filed 12–14–15; 8:45 am]
Revenue Procedure 2015–26 are added. SUMMARY: The Department of the
Type of Review: Revision of a Treasury, as part of its continuing effort
BILLING CODE 4830–01–P
currently approved collection. to reduce paperwork and respondent
Affected Public: Business or other for- burden, invites the general public and
DEPARTMENT OF THE TREASURY profit organizations. other Federal agencies to take this
Estimated Number of Respondents: opportunity to comment on proposed
Internal Revenue Service 200. and/or continuing information
Estimated Time per Respondent: 2 collections, as required by the
Proposed Collection; Comment hours. Paperwork Reduction Act of 1995,
Request Estimated Total Annual Burden Public Law 104–13(44 U.S.C.
Hours: 400. 3506(c)(2)(A)). Currently, the IRS is
AGENCY: Internal Revenue Service (IRS),
The following paragraph applies to all soliciting comments concerning Form
Treasury.
of the collections of information covered 4626, Asset Acquisition Statement.
ACTION: Notice and request for by this notice:
comments. DATES: Written comments should be
An agency may not conduct or
received on or before February 16, 2016
SUMMARY: The Department of the sponsor, and a person is not required to
to be assured of consideration.
Treasury, as part of its continuing effort respond to, a collection of information
unless the collection of information ADDRESSES: Direct all written comments
to reduce paperwork and respondent to Michael Joplin, Internal Revenue
burden, invites the general public and displays a valid OMB control number.
Books or records relating to a collection Service, Room 6129, 1111 Constitution
other Federal agencies to take this Avenue NW., Washington, DC 20224.
opportunity to comment on proposed of information must be retained as long
as their contents may become material FOR FURTHER INFORMATION CONTACT:
and/or continuing information
in the administration of any internal Requests for additional information or
collections, as required by the
revenue law. Generally, tax returns and copies of the form and instructions
Paperwork Reduction Act of 1995,
tax return information are confidential, should be directed to Allan Hopkins, at
Public Law 104–13 (44 U.S.C.
as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6129,
3506(c)(2)(A)). Currently, the IRS is
Request for Comments: Comments 1111 Constitution Avenue NW.,
soliciting comments concerning
submitted in response to this notice will Washington, DC 20224, or through the
Treasury Decision 9002, Treasury
be summarized and/or included in the internet, at Allan.M.Hopkins@irs.gov.
Decision 9715, Revenue Procedure
2002–43, and Revenue Procedure 2015– request for OMB approval. All SUPPLEMENTARY INFORMATION:
26. comments will become a matter of Title: Alternative Minimum Tax—
public record. Comments are invited on: Corporations.
DATES: Written comments should be
(a) Whether the collection of OMB Number: 1545–0175.
asabaliauskas on DSK5VPTVN1PROD with NOTICES

received on or before February 16, 2016 information is necessary for the proper Form Number: 4626.
to be assured of consideration. performance of the functions of the Abstract: Section 55 of the Internal
ADDRESSES: Direct all written comments agency, including whether the Revenue Code imposes an alternative
to Michael Joplin, Internal Revenue information shall have practical utility; minimum tax. The tax is 20% of the
Service, Room 6517, 1111 Constitution (b) the accuracy of the agency’s estimate amount by which a corporation’s
Avenue NW., Washington, DC 20224. of the burden of the collection of taxable income adjusted by the items
FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the listed in sections 56 and 58, and by the
Requests for additional information or quality, utility, and clarity of the tax preference items listed in section 57,

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Document Created: 2018-03-02 09:16:11
Document Modified: 2018-03-02 09:16:11

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 February 16, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of regulations should be directed to Elaine Christophe, at (202) 317-5745, or at Room 6517, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		80 FR 77703

80 FR 77703 - Proposed Collection; Comment Request

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 240 (December 15, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service