81 FR 66129 - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

Page Range		66129-66129
FR Document		2016-23125

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 Revenue Procedure RP-125212-09, Rules for Certain Rental Real Estate Activities.

Federal Register, Volume 81 Issue 186 (Monday, September 26, 2016)

[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Page 66129]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23125]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2011-
34, Rules for Certain Rental Real Estate Activities

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 
Revenue Procedure RP-125212-09, Rules for Certain Rental Real Estate 
Activities.

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 Allan 
Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Revenue Procedure 2011-34 Rules for Certain Rental Real 
Estate Activities.
    OMB Number: 1545-2194.
    Abstract: This Revenue Procedure Grants Relief Under Section 1.469-
9(g) for Certain Taxpayers to Make Late Elections to Treat All 
Interests in Rental Real Estate as a Single Rental Real Estate 
Activity.
    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.
    Estimated Number of Respondents: 2,000.
    Estimated Total Annual Burden Hours: 1,000.
    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: September 16, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016-23125 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices 66129

ADDRESSES: Direct all written comments agency, including whether the Title: Revenue Procedure 2011–34
to Tuawana Pinkston, Internal Revenue information shall have practical utility; Rules for Certain Rental Real Estate
Service, Room 6526, 1111 Constitution (b) the accuracy of the agency’s estimate Activities.
Avenue NW., Washington, DC 20224. of the burden of the collection of OMB Number: 1545–2194.
FOR FURTHER INFORMATION CONTACT: information; (c) ways to enhance the Abstract: This Revenue Procedure
Requests for additional information or quality, utility, and clarity of the Grants Relief Under Section 1.469–9(g)
copies of the regulation should be information to be collected; (d) ways to for Certain Taxpayers to Make Late
directed to LaNita Van Dyke at Internal minimize the burden of the collection of Elections to Treat All Interests in Rental
Revenue Service, Room 6526, 1111 information on respondents, including Real Estate as a Single Rental Real Estate
Constitution Avenue NW., Washington, through the use of automated collection Activity.
DC 20224, or through the Internet at techniques or other forms of information Current Actions: There is no change
Lanita.VanDyke@irs.gov. technology; and (e) estimates of capital in the paperwork burden previously
SUPPLEMENTARY INFORMATION: or start-up costs and costs of operation, approved by OMB.
Title: Changes in Accounting Periods. maintenance, and purchase of services Type of Review: Extension of a
OMB Number: 1545–1748. to provide information. currently approved collection.
Regulation Project Number: TD 8996. Approved: September 13, 2016. Affected Public: Individuals or
Abstract: Section 1.441–2(b)(1) Tuawana Pinkston, households.
requires certain taxpayers to file IRS Reports Clearance Officer. Estimated Number of Respondents:
statements on their federal income tax [FR Doc. 2016–23168 Filed 9–23–16; 8:45 am] 2,000.
returns to notify the Commissioner of BILLING CODE 4830–01–P
Estimated Total Annual Burden
the taxpayers’ election to adopt a 52–53- Hours: 1,000.
week taxable year. Section 1.442–1(b)(4) The following paragraph applies to all
provides that certain taxpayers must DEPARTMENT OF THE TREASURY of the collections of information covered
establish books and records that clearly by this notice:
reflect income for the short period Internal Revenue Service An agency may not conduct or
involved when changing their taxable sponsor, and a person is not required to
year to a fiscal taxable year. Section Proposed Collection; Comment respond to, a collection of information
1.442–1(d) requires a newly married Request for Revenue Procedure 2011– unless the collection of information
husband or wife to file a statement with 34, Rules for Certain Rental Real displays a valid OMB control number.
their short period return when changing Estate Activities Books or records relating to a
to the other spouse’s taxable year. collection of information must be
AGENCY: Internal Revenue Service (IRS),
Current Actions: There is no change to retained as long as their contents may
Treasury.
this existing regulation. become material in the administration
Type of Review: Extension of a ACTION: Notice and request for of any internal revenue law. Generally,
currently approved collection. Affected comments. tax returns and tax return information
Public: Business or other for-profit are confidential, as required by 26
organizations, and Individuals or SUMMARY: The Department of the
U.S.C. 6103.
households. Treasury, as part of its continuing effort
to reduce paperwork and respondent Request for Comments: Comments
Estimated Number of Respondents: submitted in response to this notice will
1,000. burden, invites the general public and
other Federal agencies to take this be summarized and/or included in the
Estimated Time per Respondent: 30 request for OMB approval. All
minutes. opportunity to comment on proposed
and/or continuing information comments will become a matter of
Estimated Total Annual Burden public record.
Hours: 500. collections, as required by the
Paperwork Reduction Act of 1995, Comments are invited on: (a) Whether
The following paragraph applies to all the collection of information is
of the collections of information covered Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is necessary for the proper performance of
by this notice: the functions of the agency, including
An agency may not conduct or soliciting comments concerning
Revenue Procedure RP–125212–09, whether the information shall have
sponsor, and a person is not required to practical utility; (b) the accuracy of the
respond to, a collection of information Rules for Certain Rental Real Estate
Activities. agency’s estimate of the burden of the
unless the collection of information collection of information; (c) ways to
displays a valid OMB control number. DATES: Written comments should be enhance the quality, utility, and clarity
Books or records relating to a collection received on or before November 25, of the information to be collected; (d)
of information must be retained as long 2016 to be assured of consideration. ways to minimize the burden of the
as their contents may become material collection of information on
ADDRESSES: Direct all written comments
in the administration of any internal respondents, including through the use
to Tuawana Pinkston, Internal Revenue
revenue law. Generally, tax returns and of automated collection techniques or
Service, Room 6526, 1111 Constitution
tax return information are confidential, other forms of information technology;
Avenue NW., Washington, DC 20224.
as required by 26 U.S.C. 6103. and (e) estimates of capital or start-up
Request for Comments: Comments FOR FURTHER INFORMATION CONTACT:
Requests for additional information or costs and costs of operation,
submitted in response to this notice will
mstockstill on DSK3G9T082PROD with NOTICES

copies of the form and instructions maintenance, and purchase of services
be summarized and/or included in the to provide information.
request for OMB approval. All should be directed to Allan Hopkins, at
comments will become a matter of Internal Revenue Service, Room 6129, Approved: September 16, 2016.
public record. Comments are invited on: 1111 Constitution Avenue NW., Allan Hopkins,
(a) Whether the collection of Washington, DC 20224, or through the Tax Analyst.
information is necessary for the proper Internet at Allan.M.Hopkins@irs.gov. [FR Doc. 2016–23125 Filed 9–23–16; 8:45 am]
performance of the functions of the SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P

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Document Created: 2018-02-09 13:22:46
Document Modified: 2018-02-09 13:22:46

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 Allan Hopkins, at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		81 FR 66129

81 FR 66129 - Proposed Collection; Comment Request for Revenue Procedure 2011-34, Rules for Certain Rental Real Estate Activities

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service