81_FR_11403 81 FR 11361 - Proposed Collection; Comment Request for Regulation Project

81 FR 11361 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 42 (March 3, 2016)

Page Range11361-11361
FR Document2016-04761

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 TD 9451, Guidance Necessary to Facilitate Business Election Filing.

Federal Register, Volume 81 Issue 42 (Thursday, March 3, 2016) 
[Federal Register Volume 81, Number 42 (Thursday, March 3, 2016)]
[Notices]
[Page 11361]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-04761]



[[Page 11361]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-161919-05 (FINAL)]


Proposed Collection; Comment Request for Regulation Project

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 TD 
9451, Guidance Necessary to Facilitate Business Election Filing.

DATES: Written comments should be received on or before May 2, 2016 to 
be assured of consideration.

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

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

SUPPLEMENTARY INFORMATION:
    Title: T.D. 9451--Guidance Necessary to Facilitate Business 
Election Filing; Finalization of Controlled Group Qualification Rules 
(T.D. 9329).
    OMB Number: 1545-2019.
    Regulation Project Number: REG-161919-05.
    Abstract: This regulation provides guidance to taxpayers for 
determining which corporations are included in a controlled group of 
corporations.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 225,000.
    Estimated Time per Respondent: 1 hr., 40 minutes.
    Estimated Total Annual Burden Hours: 375,000.
    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: February 24, 2016.
Sara Covington,
IRS Tax Analyst.
[FR Doc. 2016-04761 Filed 3-2-16; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 42 / Thursday, March 3, 2016 / Notices 11361 DEPARTMENT OF THE TREASURY Revenue Service, Room 6129, 1111 retained as long as their contents may Constitution Avenue NW., Washington, become material in the administration Internal Revenue Service DC 20224, or through the Internet at of any internal revenue law. Generally, [REG–161919–05 (FINAL)] Sara.L.Covington@irs.gov. tax returns and tax return information SUPPLEMENTARY INFORMATION: are confidential, as required by 26 Proposed Collection; Comment Title: T.D. 9451—Guidance Necessary U.S.C. 6103. Request for Regulation Project to Facilitate Business Election Filing; Request for Comments: Comments Finalization of Controlled Group AGENCY: Internal Revenue Service (IRS), submitted in response to this notice will Qualification Rules (T.D. 9329). Treasury. be summarized and/or included in the OMB Number: 1545–2019. ACTION: Notice and request for Regulation Project Number: REG– request for OMB approval. All comments. 161919–05. comments will become a matter of Abstract: This regulation provides public record. Comments are invited on: SUMMARY: The Department of the (a) Whether the collection of Treasury, as part of its continuing effort guidance to taxpayers for determining which corporations are included in a information is necessary for the proper to reduce paperwork and respondent controlled group of corporations. performance of the functions of the burden, invites the general public and other Federal agencies to take this Current Actions: There is no change to agency, including whether the opportunity to comment on proposed this existing regulation. information shall have practical utility; and/or continuing information Type of Review: Extension of a (b) the accuracy of the agency’s estimate collections, as required by the currently approved collection. of the burden of the collection of Paperwork Reduction Act of 1995, Affected Public: Business or other for- information; (c) ways to enhance the Public Law 104–13 (44 U.S.C. profit organizations. quality, utility, and clarity of the Estimated Number of Respondents: information to be collected; (d) ways to 3506(c)(2)(A)). Currently, the IRS is 225,000. minimize the burden of the collection of soliciting comments concerning TD Estimated Time per Respondent: 1 hr., 9451, Guidance Necessary to Facilitate information on respondents, including 40 minutes. Business Election Filing. through the use of automated collection Estimated Total Annual Burden DATES: Written comments should be Hours: 375,000. techniques or other forms of information received on or before May 2, 2016 to be The following paragraph applies to all technology; and (e) estimates of capital assured of consideration. of the collections of information covered or start-up costs and costs of operation, ADDRESSES: Direct all written comments by this notice: maintenance, and purchase of services to Tuawana Pinkston, Internal Revenue An agency may not conduct or to provide information. Service, Room 6129, 1111 Constitution sponsor, and a person is not required to Approved: February 24, 2016. Avenue NW., Washington, DC 20224. respond to, a collection of information Sara Covington, FOR FURTHER INFORMATION CONTACT: unless the collection of information Requests for additional information or IRS Tax Analyst. displays a valid OMB control number. copies of the regulation should be Books or records relating to a [FR Doc. 2016–04761 Filed 3–2–16; 8:45 am] directed to Sara Covington, at Internal collection of information must be BILLING CODE 4830–01–P mstockstill on DSK4VPTVN1PROD with NOTICES VerDate Sep<11>2014 19:17 Mar 02, 2016 Jkt 238001 PO 00000 Frm 00189 Fmt 4703 Sfmt 9990 E:\FR\FM\03MRN1.SGM 03MRN1


Document Created: 2016-03-03 03:51:18
Document Modified: 2016-03-03 03:51:18
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 May 2, 2016 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to Sara Covington, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation81 FR 11361 
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