81 FR 2963 - Proposed Collection; Comment Request for Notice 2006-52

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 11 (January 19, 2016)

Page Range		2963-2963
FR Document		2016-00775

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 Notice 2006-52, Deduction for Energy Efficient Commercial Buildings.

Federal Register, Volume 81 Issue 11 (Tuesday, January 19, 2016)

[Federal Register Volume 81, Number 11 (Tuesday, January 19, 2016)]
[Notices]
[Page 2963]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-00775]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2006-52

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 
Notice 2006-52, Deduction for Energy Efficient Commercial Buildings.

DATES: Written comments should be received on or before March 21, 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the Notice should be directed to LaNita Van Dyke, Internal 
Revenue Service, Room 6517, 1111 Constitution Avenue NW., Washington, 
DC 20224, or through the internet at [email protected].

SUPPLEMENTARY INFORMATION: Currently, the IRS is seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Deduction for Energy Efficient Commercial Buildings.
    OMB Number: 1545-2004.
    Form Number: Notice 2006-52.
    Abstract: This notice sets forth a process that allows the owner of 
energy efficient commercial building property to certify that the 
property satisfies the requirements of Sec.  179D(c)(1) and (d). This 
notice also provides a procedure whereby the developer of computer 
software may certify to the Internal Revenue Service that the software 
is acceptable for use in calculating energy and power consumption for 
purposes of Sec.  179D of the Code.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, Businesses and other 
for-profit organizations.
    Estimated Number of Respondents: 21,767.
    Estimated Time per Respondent: 1 hr., 40 min.
    Estimated Total Annual Burden Hours: 3,761.
    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: January 7, 2016.
Michael Joplin,
IRS Reports Clearance Officer.
[FR Doc. 2016-00775 Filed 1-15-16; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 11 / Tuesday, January 19, 2016 / Notices 2963

copies of the form and instructions through the use of automated collection This notice also provides a procedure
should be directed to LaNita Van Dyke techniques or other forms of information whereby the developer of computer
at Internal Revenue Service, Room 6517, technology; and (e) estimates of capital software may certify to the Internal
1111 Constitution Avenue NW., or start-up costs and costs of operation, Revenue Service that the software is
Washington, DC 20224, or through the maintenance, and purchase of services acceptable for use in calculating energy
internet at Lanita.VanDyke@irs.gov. to provide information. and power consumption for purposes of
SUPPLEMENTARY INFORMATION: Approved: January 7, 2016. § 179D of the Code.
Title: Like-Kind Exchanges. Michael Joplin, Current Actions: There is no change
OMB Number: 1545–1190. IRS Clearance Officer. in the paperwork burden previously
Form Number: 8824. [FR Doc. 2016–00776 Filed 1–15–16; 8:45 am] approved by OMB.
Abstract: Form 8824 is used by Type of Review: Extension of a
BILLING CODE 4830–01–P
individuals, corporations, partnerships, currently approved collection.
and other entities to report the exchange
of business or investment property, and Affected Public: Individuals or
DEPARTMENT OF THE TREASURY households, Businesses and other for-
the deferral of gains from such
transactions under Internal Revenue profit organizations.
Internal Revenue Service
Code section 1031. It is also used to Estimated Number of Respondents:
report the deferral of gain under Code Proposed Collection; Comment 21,767.
section 1043 from conflict-of-interest Request for Notice 2006–52 Estimated Time per Respondent: 1 hr.,
sales by certain members of the 40 min.
AGENCY: Internal Revenue Service (IRS),
executive branch of the Federal
Treasury. Estimated Total Annual Burden
government.
ACTION: Notice and request for Hours: 3,761.
Current Actions: There are no changes
being made to the form at this time. comments. The following paragraph applies to all
Type of Review: Extension of a of the collections of information covered
SUMMARY: The Department of the by this notice:
currently approved collection. Treasury, as part of its continuing effort
Affected Public: Individuals or to reduce paperwork and respondent An agency may not conduct or
households and business or other for- burden, invites the general public and sponsor, and a person is not required to
profit organizations. other Federal agencies to take this respond to, a collection of information
Estimated Number of Respondents: opportunity to comment on proposed unless the collection of information
53,490. and/or continuing information displays a valid OMB control number.
Estimated Number of Respondent: 15 collections, as required by the Books or records relating to a collection
hours, 46 minutes. Paperwork Reduction Act of 1995, of information must be retained as long
Estimated Total Annual Burden Public Law 104–13(44 U.S.C. as their contents may become material
Hours: 834,979. 3506(c)(2)(A)). Currently, the IRS is in the administration of any internal
The following paragraph applies to all soliciting comments concerning Notice revenue law. Generally, tax returns and
of the collections of information covered 2006–52, Deduction for Energy Efficient tax return information are confidential,
by this notice: Commercial Buildings. as required by 26 U.S.C. 6103.
An agency may not conduct or Request For Comments: Comments
DATES: Written comments should be
sponsor, and a person is not required to submitted in response to this notice will
received on or before March 21, 2016 to
respond to, a collection of information be summarized and/or included in the
be assured of consideration.
unless the collection of information request for OMB approval. All
displays a valid OMB control number. ADDRESSES: Direct all written comments
to Michael Joplin, Internal Revenue comments will become a matter of
Books or records relating to a collection public record. Comments are invited on:
of information must be retained as long Service, Room 6517, 1111 Constitution
Avenue NW., Washington, DC. (a) Whether the collection of
as their contents may become material information is necessary for the proper
in the administration of any internal FOR FURTHER INFORMATION CONTACT:
performance of the functions of the
revenue law. Generally, tax returns and Requests for additional information or agency, including whether the
tax return information are confidential, copies of the Notice should be directed information shall have practical utility;
as required by 26 U.S.C. 6103. to LaNita Van Dyke, Internal Revenue (b) the accuracy of the agency’s estimate
Request for Comments: Comments Service, Room 6517, 1111 Constitution of the burden of the collection of
submitted in response to this notice will Avenue NW., Washington, DC 20224, or information; (c) ways to enhance the
be summarized and/or included in the through the internet at quality, utility, and clarity of the
request for OMB approval. All Lanita.VanDyke@irs.gov. information to be collected; (d) ways to
comments will become a matter of SUPPLEMENTARY INFORMATION: Currently, minimize the burden of the collection of
public record. Comments are invited on: the IRS is seeking comments concerning information on respondents, including
(a) Whether the collection of the following information collection through the use of automated collection
information is necessary for the proper tools, reporting, and record-keeping techniques or other forms of information
performance of the functions of the requirements: technology; and (e) estimates of capital
agency, including whether the Title: Deduction for Energy Efficient
asabaliauskas on DSK5VPTVN1PROD with NOTICES

or start-up costs and costs of operation,
information shall have practical utility; Commercial Buildings. maintenance, and purchase of services
(b) the accuracy of the agency’s estimate OMB Number: 1545–2004. to provide information.
of the burden of the collection of Form Number: Notice 2006–52.
information; (c) ways to enhance the Abstract: This notice sets forth a Approved: January 7, 2016.
quality, utility, and clarity of the process that allows the owner of energy Michael Joplin,
information to be collected; (d) ways to efficient commercial building property IRS Reports Clearance Officer.
minimize the burden of the collection of to certify that the property satisfies the [FR Doc. 2016–00775 Filed 1–15–16; 8:45 am]
information on respondents, including requirements of § 179D(c)(1) and (d). BILLING CODE 4830–01–P

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Document Created: 2016-01-16 01:09:17
Document Modified: 2016-01-16 01:09:17

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 March 21, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the Notice should be directed to LaNita Van Dyke, Internal Revenue Service, Room 6517, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		81 FR 2963

81 FR 2963 - Proposed Collection; Comment Request for Notice 2006-52

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 11 (January 19, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service