81_FR_35927 81 FR 35820 - Proposed Collection; Comment Request for Regulation Project

81 FR 35820 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 107 (June 3, 2016)

Page Range35820-35820
FR Document2016-13093

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 8786, Source of Income From Sales of Inventory Partly From Sources Within a Possession of the United States; Also, Source of Income Derived From Certain Purchases From a Corporation Electing Section 936.

Federal Register, Volume 81 Issue 107 (Friday, June 3, 2016)
[Federal Register Volume 81, Number 107 (Friday, June 3, 2016)]
[Notices]
[Page 35820]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-13093]


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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 TD 
8786, Source of Income From Sales of Inventory Partly From Sources 
Within a Possession of the United States; Also, Source of Income 
Derived From Certain Purchases From a Corporation Electing Section 936.

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

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation should be directed to Martha R. Brinson, 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Source of Income From Sales of Inventory Partly From Sources 
Within a Possession of the United States; Also, Source of Income 
Derived From Certain Purchases From a Corporation Electing Section 936.
    OMB Number: 1545-1556. Regulation Project Number: TD 8786.
    Abstract: The information requested in section 1.863-3(f)(6) is 
necessary for the Service to audit taxpayers' return to ensure 
taxpayers are properly determining the source of their income.
    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: Business or other for-profit organizations.
    Estimated Time per Respondents: 200.
    Estimated Time per Respondent: 2 hours., 30 minutes.
    Estimated Total Annual Burden Hours: 500.
    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: May 24, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016-13093 Filed 6-2-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                  35820                            Federal Register / Vol. 81, No. 107 / Friday, June 3, 2016 / Notices

                                                  tax under Internal Revenue Code section                 DEPARTMENT OF THE TREASURY                                Estimated Total Annual Burden
                                                  501(c)(3) and that operates, supervises,                                                                       Hours: 500.
                                                  or controls a private school must file a                Internal Revenue Service                                  The following paragraph applies to all
                                                  certification of racial nondiscrimination.                                                                     of the collections of information covered
                                                  Such organizations, if they are not                     Proposed Collection; Comment                           by this notice:
                                                  required to file Form 990, must provide                 Request for Regulation Project                            An agency may not conduct or
                                                  the certification on Form 5578. The                     AGENCY: Internal Revenue Service (IRS),                sponsor, and a person is not required to
                                                  Internal Revenue Service uses the                       Treasury.                                              respond to, a collection of information
                                                  information to help ensure that the                                                                            unless the collection of information
                                                                                                          ACTION: Notice and request for
                                                  school is maintaining                                                                                          displays a valid OMB control number.
                                                                                                          comments.
                                                  nondiscriminatory policy in keeping                                                                            Books or records relating to a collection
                                                  with its exempt status.                                 SUMMARY:   The Department of the                       of information must be retained as long
                                                     Current Actions: There are no changes                Treasury, as part of its continuing effort             as their contents may become material
                                                  being made to the form at this time.                    to reduce paperwork and respondent                     in the administration of any internal
                                                     Type of Review: Extension of a                       burden, invites the general public and                 revenue law. Generally, tax returns and
                                                  currently approved collection.                          other Federal agencies to take this                    tax return information are confidential,
                                                     Affected Public: Not-for-profit                      opportunity to comment on proposed                     as required by 26 U.S.C. 6103.
                                                  institutions.                                           and/or continuing information                             Request for Comments: Comments
                                                     Estimated Number of Respondents:                     collections, as required by the                        submitted in response to this notice will
                                                  1,000.                                                  Paperwork Reduction Act of 1995,                       be summarized and/or included in the
                                                     Estimated Time per Respondent: 3                     Public Law 104–13 (44 U.S.C.                           request for OMB approval. All
                                                  hours, 44 minutes.                                      3506(c)(2)(A)). Currently, the IRS is                  comments will become a matter of
                                                     Estimated Total Annual Burden                        soliciting comments concerning TD                      public record. Comments are invited on:
                                                  Hours: 3,730.                                           8786, Source of Income From Sales of                   (a) Whether the collection of
                                                     The following paragraph applies to all                                                                      information is necessary for the proper
                                                                                                          Inventory Partly From Sources Within a
                                                  of the collections of information covered                                                                      performance of the functions of the
                                                                                                          Possession of the United States; Also,
                                                  by this notice:                                                                                                agency, including whether the
                                                                                                          Source of Income Derived From Certain
                                                     An agency may not conduct or                                                                                information shall have practical utility;
                                                                                                          Purchases From a Corporation Electing
                                                  sponsor, and a person is not required to                                                                       (b) the accuracy of the agency’s estimate
                                                                                                          Section 936.
                                                  respond to, a collection of information                                                                        of the burden of the collection of
                                                  unless the collection of information                    DATES: Written comments should be
                                                                                                          received on or before August 2, 2016 to                information; (c) ways to enhance the
                                                  displays a valid OMB control number.                                                                           quality, utility, and clarity of the
                                                  Books or records relating to a collection               be assured of consideration.
                                                                                                                                                                 information to be collected; (d) ways to
                                                  of information must be retained as long                 ADDRESSES: Direct all written comments
                                                                                                                                                                 minimize the burden of the collection of
                                                  as their contents may become material                   to Tuawana Pinkston, Internal Revenue                  information on respondents, including
                                                  in the administration of any internal                   Service, Room 6526, 1111 Constitution                  through the use of automated collection
                                                  revenue law. Generally, tax returns and                 Avenue NW., Washington, DC 20224.                      techniques or other forms of information
                                                  tax return information are confidential,                FOR FURTHER INFORMATION CONTACT:                       technology; and (e) estimates of capital
                                                  as required by 26 U.S.C. 6103.                          Requests for additional information or                 or start-up costs and costs of operation,
                                                     Request for Comments: Comments                       copies of this regulation should be                    maintenance, and purchase of services
                                                  submitted in response to this notice will               directed to Martha R. Brinson, Internal                to provide information.
                                                  be summarized and/or included in the                    Revenue Service, Room 6526, 1111
                                                                                                                                                                   Approved: May 24, 2016.
                                                  request for OMB approval. All                           Constitution Avenue NW., Washington,
                                                  comments will become a matter of                        DC 20224, or through the Internet at                   Tuawana Pinkston,
                                                  public record. Comments are invited on:                 Martha.R.Brinson@irs.gov.                              IRS Reports Clearance Officer.
                                                  (a) Whether the collection of                           SUPPLEMENTARY INFORMATION:                             [FR Doc. 2016–13093 Filed 6–2–16; 8:45 am]
                                                  information is necessary for the proper                   Title: Source of Income From Sales of                BILLING CODE 4830–01–P
                                                  performance of the functions of the                     Inventory Partly From Sources Within a
                                                  agency, including whether the                           Possession of the United States; Also,
                                                  information shall have practical utility;               Source of Income Derived From Certain                  DEPARTMENT OF THE TREASURY
                                                  (b) the accuracy of the agency’s estimate               Purchases From a Corporation Electing
                                                  of the burden of the collection of                                                                             Internal Revenue Service
                                                                                                          Section 936.
                                                  information; (c) ways to enhance the                      OMB Number: 1545–1556. Regulation                    Proposed Collection; Comment
                                                  quality, utility, and clarity of the                    Project Number: TD 8786.                               Request for Revenue Procedure 2010–
                                                  information to be collected; (d) ways to                  Abstract: The information requested                  13
                                                  minimize the burden of the collection of                in section 1.863–3(f)(6) is necessary for
                                                  information on respondents, including                   the Service to audit taxpayers’ return to              AGENCY: Internal Revenue Service (IRS),
                                                  through the use of automated collection                 ensure taxpayers are properly                          Treasury.
                                                  techniques or other forms of information                determining the source of their income.                ACTION: Notice and request for
                                                  technology; and (e) estimates of capital                  Current Actions: There is no change                  comments.
                                                  or start-up costs and costs of operation,               in the paperwork burden previously
                                                                                                                                                                 SUMMARY:  The Department of the
mstockstill on DSK3G9T082PROD with NOTICES




                                                  maintenance, and purchase of services                   approved by OMB.
                                                  to provide information.                                   Type of Review: Extension of a                       Treasury, as part of its continuing effort
                                                                                                          currently approved collection.                         to reduce paperwork and respondent
                                                    Approved: May 23, 2016.                                                                                      burden, invites the general public and
                                                                                                            Affected Public: Business or other for-
                                                  Tuawana Pinkston,                                                                                              other Federal agencies to take this
                                                                                                          profit organizations.
                                                  IRS Reports Clearance Officer.                            Estimated Time per Respondents: 200.                 opportunity to comment on proposed
                                                  [FR Doc. 2016–13094 Filed 6–2–16; 8:45 am]                Estimated Time per Respondent: 2                     and/or continuing information
                                                  BILLING CODE 4830–01–P                                  hours., 30 minutes.                                    collections, as required by the


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Document Created: 2018-02-08 07:29:34
Document Modified: 2018-02-08 07:29:34
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 August 2, 2016 to be assured of consideration.
ContactRequests for additional information or copies of this regulation should be directed to Martha R. Brinson, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation81 FR 35820 

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