81 FR 81244 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 222 (November 17, 2016)

Page Range		81244-81245
FR Document		2016-27588

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 T.D. 8124, Certain Elections Under the Tax Reform Act of 1986.

Federal Register, Volume 81 Issue 222 (Thursday, November 17, 2016)

[Federal Register Volume 81, Number 222 (Thursday, November 17, 2016)]
[Notices]
[Pages 81244-81245]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-27588]


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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 T.D. 8124, 
Certain Elections Under the Tax Reform Act of 1986.

DATES: Written comments should be received on or before January 17, 
2017 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 regulation should be directed to Martha R. Brinson, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Certain Elections Under the Tax Reform Act of 1986. OMB 
Number: 1545-0982.
    Regulation Project Numbers: T.D. 8124.
    Abstract: Section 5h.5(a) of this regulation sets forth general 
rules for the time and manner of making various elections under the Tax 
Reform Act of 1986. The regulation enables taxpayers to take advantage 
of various benefits provided by the Internal Revenue Code.
    Current Actions: There are no changes previously approved for this 
collection.
    Type of Review: Extension of currently approved collection.
    Affected Public: Individuals or households, Business or other for-
profit organizations, Not-for-profit institutions, Farms, and State, 
Local, or Tribal Governments.
    Estimated Number of Respondents: 39,000.
    Estimated Time per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 9,750.
    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

[[Page 81245]]

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: November 3, 2016.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2016-27588 Filed 11-16-16; 8:45 am]
 BILLING CODE 4830-01-P

81244 Federal Register / Vol. 81, No. 222 / Thursday, November 17, 2016 / Notices

to reduce paperwork and respondent Request for Comments: Comments directed to Martha R. Brinson, Internal
burden, invites the general public and submitted in response to this notice will Revenue Service, Room 6129, 1111
other Federal agencies to take this be summarized and/or included in the Constitution Avenue NW., Washington,
opportunity to comment on proposed request for OMB approval. All DC 20224, or through the Internet at
and/or continuing information comments will become a matter of Martha.R.Brinson@irs.gov.
collections, as required by the public record. Comments are invited on: SUPPLEMENTARY INFORMATION:
Paperwork Reduction Act of 1995, (a) Whether the collection of Title: Certain Elections Under the Tax
Public Law 104–13 (44 U.S.C. information is necessary for the proper Reform Act of 1986. OMB Number:
3506(c)(2)(A)). Currently, the IRS is performance of the functions of the 1545–0982.
soliciting comments concerning Form agency, including whether the Regulation Project Numbers: T.D.
8879–EO, IRS e-file Signature information shall have practical utility; 8124.
Authorization for an Exempt (b) the accuracy of the agency’s estimate Abstract: Section 5h.5(a) of this
Organization. of the burden of the collection of regulation sets forth general rules for the
DATES: Written comments should be information; (c) ways to enhance the time and manner of making various
received on or before January 17, 2017 quality, utility, and clarity of the elections under the Tax Reform Act of
to be assured of consideration. information to be collected; (d) ways to 1986. The regulation enables taxpayers
ADDRESSES: Direct all written comments minimize the burden of the collection of to take advantage of various benefits
to Tuawana Pinkston, Internal Revenue information on respondents, including provided by the Internal Revenue Code.
Service, Room 6526, 1111 Constitution through the use of automated collection Current Actions: There are no changes
Avenue NW., Washington, DC 20224. techniques or other forms of information previously approved for this collection.
FOR FURTHER INFORMATION CONTACT:
technology; and (e) estimates of capital Type of Review: Extension of
Requests for additional information or or start-up costs and costs of operation, currently approved collection.
copies of the form and instructions maintenance, and purchase of services Affected Public: Individuals or
should be directed to Sara Covington at to provide information. households, Business or other for-profit
Internal Revenue Service, Room 6526, Approved: November 8, 2016. organizations, Not-for-profit
1111 Constitution Avenue NW., Tuawana Pinkston, institutions, Farms, and State, Local, or
Washington, DC 20224, or through the IRS Supervisory Tax Analyst. Tribal Governments.
Internet at Sara.L.Covington@irs.gov. [FR Doc. 2016–27611 Filed 11–16–16; 8:45 am]
Estimated Number of Respondents:
SUPPLEMENTARY INFORMATION: 39,000.
BILLING CODE 4830–01–P
Title: IRS e-file Signature Estimated Time per Respondent: 15
Authorization for an Exempt minutes.
Organization. DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
OMB Number: 1545–1878. Hours: 9,750.
Form Number: 8879–EO. Internal Revenue Service The following paragraph applies to all
Abstract: Form 8879–EO authorizes of the collections of information covered
an officer of an exempt organization and Proposed Collection; Comment by this notice:
electronic return originator (ERO) to use Request for Regulation Project An agency may not conduct or
a personal identification number (PIN) sponsor, and a person is not required to
to electronically sign an organization’s AGENCY: Internal Revenue Service (IRS),
respond to, a collection of information
electronic income tax return and, if Treasury.
unless the collection of information
applicable, Electronic Funds ACTION: Notice and request for displays a valid OMB control number.
Withdrawal Consent. comments. Books or records relating to a collection
Current Actions: There are no changes of information must be retained as long
being made to the form at this time. SUMMARY: The Department of the
Treasury, as part of its continuing effort as their contents may become material
Type of Review: Extension of a in the administration of any internal
currently approved collection. to reduce paperwork and respondent
burden, invites the general public and revenue law. Generally, tax returns and
Affected Public: Not-for-profit tax return information are confidential,
institutions. other Federal agencies to take this
opportunity to comment on proposed as required by 26 U.S.C. 6103.
Estimated Number of Respondents:
and/or continuing information Request for Comments: Comments
94,603.
Estimated Time per Respondent: 4 collections, as required by the submitted in response to this notice will
hours, 29 minutes. Paperwork Reduction Act of 1995, be summarized and/or included in the
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C. request for OMB approval. All
Hours: 425,714. 3506(c)(2)(A)). comments will become a matter of
The following paragraph applies to all Currently, the IRS is soliciting public record.
of the collections of information covered comments concerning T.D. 8124, Comments are invited on: (a) whether
by this notice: Certain Elections Under the Tax Reform the collection of information is
An agency may not conduct or Act of 1986. necessary for the proper performance of
sponsor, and a person is not required to the functions of the agency, including
DATES: Written comments should be
respond to, a collection of information whether the information shall have
received on or before January 17, 2017 practical utility; (b) the accuracy of the
unless the collection of information
asabaliauskas on DSK3SPTVN1PROD with NOTICES

to be assured of consideration. agency’s estimate of the burden of the
displays a valid OMB control number.
Books or records relating to a collection ADDRESSES: Direct all written comments collection of information; (c) ways to
of information must be retained as long to Tuawana Pinkston, Internal Revenue enhance the quality, utility, and clarity
as their contents may become material Service, Room 6526, 1111 Constitution of the information to be collected; (d)
in the administration of any internal Avenue NW., Washington, DC 20224. ways to minimize the burden of the
revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT: collection of information on
tax return information are confidential, Requests for additional information or respondents, including through the use
as required by 26 U.S.C. 6103. copies of the regulation should be of automated collection techniques or

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Federal Register / Vol. 81, No. 222 / Thursday, November 17, 2016 / Notices 81245

other forms of information technology; Affected Public: Not-for-profit burden, invites the general public and
and (e) estimates of capital or start-up institutions. other Federal agencies to take this
costs and costs of operation, Estimated Number of Respondents: opportunity to comment on proposed
maintenance, and purchase of services 200. and/or continuing information
to provide information. Estimated Average Time per collections, as required by the
Approved: November 3, 2016.
Respondent: 5 hours, 14 minutes. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
Tuawana Pinkston,
Hours: 1,046. 3506(c)(2)(A)). Currently, the IRS is
IRS Reports Clearance Officer. The following paragraph applies to all soliciting comments concerning, INTL–
[FR Doc. 2016–27588 Filed 11–16–16; 8:45 am] of the collections of information covered 952–86 (Final–TD 8410), Allocation and
BILLING CODE 4830–01–P by this notice: Apportionment of Interest Expense and
An agency may not conduct or Certain Other Expenses.
sponsor, and a person is not required to DATES: Written comments should be
DEPARTMENT OF THE TREASURY respond to, a collection of information received on or before January 17, 2017
unless the collection of information to be assured of consideration.
Internal Revenue Service displays a valid OMB control number.
ADDRESSES: Direct all written comments
Proposed Collection; Comment Books or records relating to a collection
of information must be retained as long to Tuawana Pinkston, Internal Revenue
Request for Form 8453–EO Service, Room 6526, 1111 Constitution
as their contents may become material
AGENCY: Internal Revenue Service (IRS), in the administration of any internal Avenue NW., Washington, DC 20224.
Treasury. revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT:
ACTION: Notice and request for tax return information are confidential, Requests for additional information or
comments. as required by 26 U.S.C. 6103. copies of the regulations should be
Request for Comments: Comments directed to Sara Covington at Internal
SUMMARY: The Department of the submitted in response to this notice will Revenue Service, Room 6526, 1111
Treasury, as part of its continuing effort be summarized and/or included in the Constitution Avenue NW., Washington,
to reduce paperwork and respondent request for OMB approval. All DC 20224, or through the Internet at
burden, invites the general public and comments will become a matter of Sara.L.Covington@irs.gov.
other Federal agencies to take this public record. Comments are invited on: SUPPLEMENTARY INFORMATION:
opportunity to comment on proposed (a) Whether the collection of Title: Allocation and Apportionment
and/or continuing information information is necessary for the proper of Interest Expense.
collections, as required by the performance of the functions of the OMB Number: 1545–1072.
Paperwork Reduction Act of 1995, agency, including whether the Regulation Project Number: INTL–
Public Law 104–13 (44 U.S.C. information shall have practical utility; 952–86 (Final–TD 8410).
3506(c)(2)(A)). Currently, the IRS is (b) the accuracy of the agency’s estimate Abstract: Section 864(e) of the
soliciting comments concerning Form of the burden of the collection of Internal Revenue Code provides rules
8453–EO, Exempt Organization information; (c) ways to enhance the concerning the allocation and
Declaration and Signature for Electronic quality, utility, and clarity of the apportionment of expenses to foreign
Filing. information to be collected; (d) ways to source income for purposes of the
DATES: Written comments should be minimize the burden of the collection of foreign tax credit and other provisions.
received on or before January 17, 2017 information on respondents, including Current Actions: There is no change to
to be assured of consideration. through the use of automated collection these existing regulations.
techniques or other forms of information Type of Review: Extension of a
ADDRESSES: Direct all written comments
technology; and (e) estimates of capital currently approved collection.
to Tuawana Pinkston, Internal Revenue Affected Public: Individuals or
Service, Room 6526, 1111 Constitution or start-up costs and costs of operation,
maintenance, and purchase of services households, and Business or other for-
Avenue NW., Washington, DC 20224. profit organizations.
to provide information.
FOR FURTHER INFORMATION CONTACT: Estimated Number of Respondents/
Requests for additional information or Approved: November 9, 2016. Recordkeepers: 15,000.
copies of notice should be directed to Allan Hopkins, Estimated Time per Respondent/
Allan Hopkins at Internal Revenue Tax Analyst. Recordkeeper: 15 minutes.
Service, Room 6129, 1111 Constitution [FR Doc. 2016–27610 Filed 11–16–16; 8:45 am] Estimated Total Annual Reporting/
Avenue NW., Washington, DC 20224, or BILLING CODE 4830–01–P Recordkeeping Hours: 3,750.
through the Internet, at The following paragraph applies to all
Allan.M.Hopkins@irs.gov. of the collections of information covered
SUPPLEMENTARY INFORMATION: DEPARTMENT OF THE TREASURY by this notice:
Title: Exempt Organization An agency may not conduct or
Declaration and Signature for Electronic Internal Revenue Service sponsor, and a person is not required to
Filing. respond to, a collection of information
Proposed Collection; Comment unless the collection of information
OMB Number: 1545–1879.
Notice Number: Form 8453–EO. Request for Regulation Project displays a valid OMB control number.
asabaliauskas on DSK3SPTVN1PROD with NOTICES

Abstract: Form 8453–EO is used to AGENCY: Internal Revenue Service (IRS), Books or records relating to a
enable the electronic filing of Forms Treasury. collection of information must be
990, 990–EZ, or 1120–POL. ACTION: Notice and request for retained as long as their contents may
Current Actions: There are no changes comments. become material in the administration
being made to this collection at this of any internal revenue law. Generally,
time. SUMMARY: The Department of the tax returns and tax return information
Type of Review: Extension of Treasury, as part of its continuing effort are confidential, as required by 26
currently approved collection. to reduce paperwork and respondent U.S.C. 6103.

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Document Created: 2016-11-17 02:59:43
Document Modified: 2016-11-17 02:59:43

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 January 17, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of the regulation should be directed to Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		81 FR 81244

81 FR 81244 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 222 (November 17, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service