81 FR 66123 - Proposed Collection; Comment Request for Form 6497
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 186 (September 26, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 186 (September 26, 2016)
| Page Range | 66123-66124 | |
| FR Document | 2016-23169 |
[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)] [Notices] [Pages 66123-66124] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-23169] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 6497 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 Form 6497, Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. DATES: Written comments should be received on or before November 25, 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 the form and instructions should be directed to LaNita VanDyke at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. OMB Number: 1545-0232. Form Number: Form 6497. Abstract: Section 605D of the Internal Code requires an information return to be made by any person who administers a Federal, state, or local program providing nontaxable grants or subsidized energy financing. Form 6497 is used for making the information return. The IRS uses the information from the form to ensure that recipients have not claimed tax credits or other benefits with respect to the grants or subsidized financing. Current Actions: There are no changes being made to the form at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations and federal, state, local or tribal governments. Estimated Number of Respondents: 250. Estimated Time per Respondent: 3 hours, 14 minutes. Estimated Total Annual Burden Hours: 810. 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 [[Page 66124]] 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: September 13, 2016. Tuawana Pinkston, IRS Reports Clearance Officer. [FR Doc. 2016-23169 Filed 9-23-16; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices 66123
DEPARTMENT OF THE TREASURY Current Actions: There is no change to SUMMARY: The Department of the
this existing regulation. Treasury, as part of its continuing effort
Internal Revenue Service Type of Review: Extension of OMB to reduce paperwork and respondent
approval. burden, invites the general public and
Proposed Collection; Comment Affected Public: Business or other for- other Federal agencies to take this
Request for Regulation Project profit organizations. opportunity to comment on proposed
Estimated Number of Respondents/ and/or continuing information
AGENCY: Internal Revenue Service (IRS), Recordkeepers: 50,500.
Treasury. collections, as required by the
Estimated Time per Respondent/ Paperwork Reduction Act of 1995,
ACTION: Notice and request for Recordkeeper: 1 hour. Public Law 104–13 (44 U.S.C.
comments. Estimated Total Annual Reporting/
3506(c)(2)(A)). Currently, the IRS is
Recordkeeping Hours: 50,417.
SUMMARY: The Department of the soliciting comments concerning Form
The following paragraph applies to all
Treasury, as part of its continuing effort of the collections of information covered 6497, Information Return of Nontaxable
to reduce paperwork and respondent by this notice: Energy Grants or Subsidized Energy
burden, invites the general public and An agency may not conduct or Financing.
other Federal agencies to take this sponsor, and a person is not required to DATES: Written comments should be
opportunity to comment on proposed respond to, a collection of information received on or before November 25,
and/or continuing information unless the collection of information 2016 to be assured of consideration.
collections, as required by the displays a valid OMB control number. ADDRESSES: Direct all written comments
Paperwork Reduction Act of 1995, Books or records relating to a collection to Tuawana Pinkston, Internal Revenue
Public Law 104–13 (44 U.S.C. of information must be retained as long Service, Room 6526, 1111 Constitution
3506(c)(2)(A)). Currently, the IRS is as their contents may become material Avenue NW., Washington, DC 20224.
soliciting comments concerning in the administration of any internal FOR FURTHER INFORMATION CONTACT:
definition of a controlled foreign revenue law. Generally, tax returns and Requests for additional information or
corporation, foreign base company tax return information are confidential, copies of the form and instructions
income and foreign personal holding as required by 26 U.S.C. 6103. should be directed to LaNita VanDyke at
company income of a controlled foreign Request for Comments: Comments
Internal Revenue Service, Room 6526,
corporation. submitted in response to this notice will
1111 Constitution Avenue NW.,
DATES: Written comments should be be summarized and/or included in the
Washington, DC 20224, or through the
received on or before November 25, request for OMB approval. All
internet at Lanita.VanDyke@irs.gov.
2016 to be assured of consideration. comments will become a matter of
public record. Comments are invited on: SUPPLEMENTARY INFORMATION:
ADDRESSES: Direct all written comments Title: Information Return of
(a) Whether the collection of
to Tuawana Pinkston, Internal Revenue information is necessary for the proper Nontaxable Energy Grants or Subsidized
Service, Room 6526, 1111 Constitution performance of the functions of the Energy Financing.
Avenue NW., Washington, DC 20224. agency, including whether the OMB Number: 1545–0232.
FOR FURTHER INFORMATION CONTACT: information shall have practical utility; Form Number: Form 6497.
Requests for additional information or Abstract: Section 605D of the Internal
(b) the accuracy of the agency’s estimate
copies of the regulations should be Code requires an information return to
of the burden of the collection of
directed Allan Hopkins, at Internal be made by any person who administers
information; (c) ways to enhance the
Revenue Service, Room 6129, 1111 a Federal, state, or local program
quality, utility, and clarity of the
Constitution Avenue NW., Washington providing nontaxable grants or
information to be collected; (d) ways to
DC 20224, or through the internet, at subsidized energy financing. Form 6497
minimize the burden of the collection of
Allan.M.Hopkins@irs.gov. is used for making the information
information on respondents, including
return. The IRS uses the information
SUPPLEMENTARY INFORMATION: through the use of automated collection
from the form to ensure that recipients
Title: Definition of a Controlled techniques or other forms of information
have not claimed tax credits or other
Foreign Corporation, Foreign Base technology; and (e) estimates of capital
benefits with respect to the grants or
Company Income and Foreign Personal or start-up costs and costs of operation,
subsidized financing.
Holding Company Income of a maintenance, and purchase of services
Current Actions: There are no changes
Controlled Foreign Corporation. to provide information.
being made to the form at this time.
OMB Number: 1545–1068. Regulation Approved: September 19, 2016. Type of Review: Extension of a
Project Number: INTL–362–88. Allan Hopkins, currently approved collection.
Abstract: A U.S. shareholder of a Tax Analyst. Affected Public: Business or other for-
controlled foreign corporation is subject [FR Doc. 2016–23132 Filed 9–23–16; 8:45 am] profit organizations and federal, state,
to current U.S. taxation on the subpart local or tribal governments.
BILLING CODE 4830–01–P
F income of the foreign corporation, Estimated Number of Respondents:
which consists of several categories of 250.
income. The election and recordkeeping DEPARTMENT OF THE TREASURY Estimated Time per Respondent: 3
requirements in the regulation are hours, 14 minutes.
necessary to exclude certain high-taxed Internal Revenue Service Estimated Total Annual Burden
or active business income from subpart
mstockstill on DSK3G9T082PROD with NOTICES
Hours: 810.
F income or to include certain income Proposed Collection; Comment The following paragraph applies to all
in the appropriate category of subpart F Request for Form 6497 of the collections of information covered
income. The record-keeping and AGENCY: Internal Revenue Service (IRS), by this notice:
election procedures allow the U.S. Treasury. An agency may not conduct or
shareholders and the IRS to know the sponsor, and a person is not required to
ACTION: Notice and request for
amount of the controlled foreign respond to, a collection of information
comments.
corporation’s subpart F income. unless the collection of information
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![66124 Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices
displays a valid OMB control number. DATES: Written comments should be comments will become a matter of
Books or records relating to a collection received on or before November 25, public record. Comments are invited on:
of information must be retained as long 2016 to be assured of consideration. (a) Whether the collection of
as their contents may become material ADDRESSES: Direct all written comments information is necessary for the proper
in the administration of any internal to Tuawana Pinkston, Internal Revenue performance of the functions of the
revenue law. Generally, tax returns and Service, Room 6526, 1111 Constitution agency, including whether the
tax return information are confidential, Avenue NW., Washington, DC 20224. information shall have practical utility;
as required by 26 U.S.C. 6103. FOR FURTHER INFORMATION CONTACT: (b) the accuracy of the agency’s estimate
Request for Comments: Comments Requests for additional information or of the burden of the collection of
submitted in response to this notice will copies of the revenue procedure should information; (c) ways to enhance the
be summarized and/or included in the be directed to LaNita Van Dyke at quality, utility, and clarity of the
request for OMB approval. All Internal Revenue Service, Room 6525, information to be collected; (d) ways to
comments will become a matter of 1111 Constitution Avenue NW., minimize the burden of the collection of
public record. Comments are invited on: Washington, DC 20224, or through the information on respondents, including
(a) Whether the collection of internet at Lanita.VanDyke@irs.gov. through the use of automated collection
information is necessary for the proper techniques or other forms of information
SUPPLEMENTARY INFORMATION:
performance of the functions of the technology; and (e) estimates of capital
Title: Average Area Purchase Price
agency, including whether the or start-up costs and costs of operation,
Safe Harbors and Nationwide Purchase
information shall have practical utility; maintenance, and purchase of services
Prices under section 143.
(b) the accuracy of the agency’s estimate to provide information.
OMB Number: 1545–1877.
of the burden of the collection of Revenue Procedure Number: Revenue Approved: September 13, 2016.
information; (c) ways to enhance the Procedure 2012–25. Tuawana Pinkston,
quality, utility, and clarity of the Abstract: Revenue Procedure 2012–25 OMB Reports Clearance Officer.
information to be collected; (d) ways to provides issuers of qualified mortgage [FR Doc. 2016–23179 Filed 9–23–16; 8:45 am]
minimize the burden of the collection of bonds, as defined in section 143(a) of BILLING CODE 4830–01–P
information on respondents, including the Internal Revenue Code, and issuers
through the use of automated collection of mortgage credit certificates, as
techniques or other forms of information defined in section 25(c), with (1) DEPARTMENT OF THE TREASURY
technology; and (e) estimates of capital nationwide average purchase prices for
or start-up costs and costs of operation, residences located in the United States, Internal Revenue Service
maintenance, and purchase of services and (2) average area purchase price safe
to provide information. harbors for residences located in Proposed Collection; Comment
Approved: September 13, 2016. statistical areas in each state, the District Request for Revenue Procedure 98–19
Tuawana Pinkston, of Columbia, Puerto Rico, the Northern AGENCY: Internal Revenue Service (IRS),
IRS Reports Clearance Officer. Mariana Islands, American Samoa, the Treasury.
[FR Doc. 2016–23169 Filed 9–23–16; 8:45 am]
Virgin Islands, and Guam.
ACTION: Notice and request for
Current Actions: There are no changes
BILLING CODE 4830–01–P
being made to the revenue procedure at comments.
this time. SUMMARY: The Department of the
DEPARTMENT OF THE TREASURY Type of Review: Extension of a Treasury, as part of its continuing effort
currently approved collection. to reduce paperwork and respondent
Internal Revenue Service Affected Public: State, local and tribal burden, invites the general public and
governments. other Federal agencies to take this
Proposed Collection; Comment Estimated Number of recordkeepers: opportunity to comment on proposed
Request for Revenue Procedure 2012– 60. and/or continuing information
25 Estimated Time per recordkeeper: 15 collections, as required by the
minutes. Paperwork Reduction Act of 1995,
AGENCY: Internal Revenue Service (IRS), Estimated Total Annual Burden
Treasury. Public Law 104–13 (44 U.S.C.
Hours: 15. 3506(c)(2)(A)). Currently, the IRS is
ACTION: Notice and request for The following paragraph applies to all soliciting comments concerning
comments. of the collections of information covered Revenue Procedure 98–19, Exceptions
by this notice: to the notice and reporting requirements
SUMMARY: The Department of the An agency may not conduct or of section 6033(e)(1) and the tax
Treasury, as part of its continuing effort sponsor, and a person is not required to imposed by section 6033(e)(2).
to reduce paperwork and respondent respond to, a collection of information
DATES: Written comments should be
burden, invites the general public and unless the collection of information
other Federal agencies to take this displays a valid OMB control number. received on or before November 25,
opportunity to comment on proposed Books or records relating to a collection 2016 to be assured of consideration.
and/or continuing information of information must be retained as long ADDRESSES: Direct all written comments
collections, as required by the as their contents may become material to Tuawana Pinkston, Internal Revenue
Paperwork Reduction Act of 1995, in the administration of any internal Service, Room 6526, 1111 Constitution
mstockstill on DSK3G9T082PROD with NOTICES
Public Law 104–13 (44 U.S.C. revenue law. Generally, tax returns and Avenue NW., Washington, DC 20224.
3506(c)(2)(A)). Currently, the IRS is tax return information are confidential, FOR FURTHER INFORMATION CONTACT:
soliciting comments concerning as required by 26 U.S.C. 6103. Requests for additional information or
Revenue Procedure 2012–25, Average Request for Comments: Comments copies of the revenue procedure should
Area Purchase Price Safe Harbors and submitted in response to this notice will be directed to Allan Hopkins at Internal
Nationwide Purchase Prices under be summarized and/or included in the Revenue Service, room 6129, 1111
section 143. request for OMB approval. All Constitution Avenue NW., Washington,
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Document Created: 2018-02-09 13:23:14
Document Modified: 2018-02-09 13:23:14
| 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 November 25, 2016 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the form and instructions should be directed to LaNita VanDyke at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected] | |
| FR Citation | 81 FR 66123 |
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