81_FR_8627 81 FR 8594 - Proposed Collection; Comment Request for Regulation Project

81 FR 8594 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 33 (February 19, 2016)

Page Range8594-8594
FR Document2016-03446

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 Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules.

Federal Register, Volume 81 Issue 33 (Friday, February 19, 2016)
[Federal Register Volume 81, Number 33 (Friday, February 19, 2016)]
[Notices]
[Page 8594]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-03446]


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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 
Guidance Necessary To Facilitate Business Election Filing; Finalization 
of Controlled Group Qualification Rules.

DATES: Written comments should be received on or before April 19, 2016 
to be assured of consideration.

ADDRESSES: Direct all written comments to Kerry Dennis, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Kerry Dennis at Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or through the internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: TD 9451--Guidance Necessary To Facilitate Business Election 
Filing; Finalization of Controlled Group Qualification Rules (TD 9329).
    OMB Number: 1545-2019.
    Regulation Project Number:
    Abstract: This document contains a final regulation that provides 
guidance to taxpayers for determining which corporations are included 
in a controlled group of corporations.
    Current Actions: There are no changes to these existing 
regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 225,375.
    Estimated Time per Respondent: 1 hour, 40 minutes.
    Estimated Total Annual Burden Hours: 375,000.
    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: February 12, 2016.
Kerry Dennis,
IRS Tax Analyst.
[FR Doc. 2016-03446 Filed 2-18-16; 8:45 am]
 BILLING CODE 4830-01-P



                                                    8594                          Federal Register / Vol. 81, No. 33 / Friday, February 19, 2016 / Notices

                                                    line’s exemption is based. Further, Part                directed to Kerry Dennis at Internal                    Approved: February 12, 2016.
                                                    543.9(c)(2) provides for the submission                 Revenue Service, Room 6129, 1111                      Kerry Dennis,
                                                    of petitions ‘‘to modify an exemption to                Constitution Avenue NW., Washington,                  IRS Tax Analyst.
                                                    permit the use of an antitheft device                   DC 20224, or through the internet at                  [FR Doc. 2016–03446 Filed 2–18–16; 8:45 am]
                                                    similar to but differing from the one                   Kerry.Dennis@irs.gov.                                 BILLING CODE 4830–01–P
                                                    specified in that exemption.’’                          SUPPLEMENTARY INFORMATION:
                                                       The agency wishes to minimize the                       Title: TD 9451—Guidance Necessary
                                                    administrative burden that Part                         To Facilitate Business Election Filing;               DEPARTMENT OF VETERANS
                                                    543.9(c)(2) could place on exempted                     Finalization of Controlled Group                      AFFAIRS
                                                    vehicle manufacturers and itself. The                   Qualification Rules (TD 9329).
                                                    agency did not intend in drafting Part                     OMB Number: 1545–2019.                             [OMB Control No. 2900–NEW]
                                                    543 to require the submission of a                         Regulation Project Number:
                                                    modification petition for every change                                                                        Agency Information Collection (VA
                                                                                                               Abstract: This document contains a                 Financial Services Center (VA–FSC)
                                                    to the components or design of an                       final regulation that provides guidance
                                                    antitheft device. The significance of                                                                         Vendor File Request Form); Activity
                                                                                                            to taxpayers for determining which                    Under OMB Review
                                                    many such changes could be de                           corporations are included in a
                                                    minimis. Therefore, NHTSA suggests                      controlled group of corporations.                     AGENCY: Financial Services Center,
                                                    that if the manufacturer contemplates                      Current Actions: There are no changes              Department of Veterans Affairs.
                                                    making any changes, the effects of                      to these existing regulations.                        ACTION: Notice.
                                                    which might be characterized as de                         Type of Review: Extension of a
                                                    minimis, it should consult the agency                   currently approved collection.                        SUMMARY:   In compliance with the
                                                    before preparing and submitting a                          Affected Public: Business or other for-            Paperwork Reduction Act (PRA) of 1995
                                                    petition to modify.                                     profit organizations.                                 (44 U.S.C. 3501–3521), this notice
                                                      Issued in Washington, DC, under authority                Estimated Number of Respondents:                   announces that the Department of
                                                    delegated in 49 CFR 1.95.                               225,375.                                              Veterans Affairs—Financial Services
                                                    Raymond R. Posten,                                         Estimated Time per Respondent: 1                   Center (VA–FSC) will submit the
                                                    Associate Administrator for Rulemaking.                 hour, 40 minutes.                                     collection of information abstracted
                                                    [FR Doc. 2016–03443 Filed 2–18–16; 8:45 am]                Estimated Total Annual Burden                      below to the Office of Management and
                                                                                                            Hours: 375,000.                                       Budget (OMB) for review and comment.
                                                    BILLING CODE 4910–59–P
                                                                                                               The following paragraph applies to all             The PRA submission describes the
                                                                                                            of the collections of information covered             nature of the information collection and
                                                                                                            by this notice:                                       its expected cost and burden and
                                                    DEPARTMENT OF THE TREASURY                                                                                    includes the actual data collection
                                                                                                               An agency may not conduct or
                                                    Internal Revenue Service                                sponsor, and a person is not required to              instrument.
                                                                                                            respond to, a collection of information               DATES: Comments must be submitted on
                                                    Proposed Collection; Comment                            unless the collection of information                  or before March 21, 2016.
                                                    Request for Regulation Project                          displays a valid OMB control number.
                                                                                                                                                                  ADDRESSES: Submit written comments
                                                                                                            Books or records relating to a collection
                                                    AGENCY: Internal Revenue Service (IRS),                                                                       on the collection of information through
                                                                                                            of information must be retained as long
                                                    Treasury.                                                                                                     www.Regulations.gov, or to Office of
                                                                                                            as their contents may become material
                                                    ACTION: Notice and request for                                                                                Information and Regulatory Affairs,
                                                                                                            in the administration of any internal
                                                    comments.                                                                                                     Office of Management and Budget, Attn:
                                                                                                            revenue law. Generally, tax returns and
                                                                                                                                                                  VA Desk Officer; 725 17th St. NW.,
                                                                                                            tax return information are confidential,
                                                    SUMMARY:   The Department of the                                                                              Washington, DC 20503 or sent through
                                                                                                            as required by 26 U.S.C. 6103.
                                                    Treasury, as part of its continuing effort                                                                    electronic mail to oira_submission@
                                                                                                               Request for Comments: Comments
                                                    to reduce paperwork and respondent                                                                            omb.eop.gov. Please refer to ‘‘OMB
                                                                                                            submitted in response to this notice will
                                                    burden, invites the general public and                                                                        Control No. 2900–NEW (VA–FSC
                                                                                                            be summarized and/or included in the
                                                    other Federal agencies to take this                                                                           Vendor File Request Form)’’ in any
                                                                                                            request for OMB approval. All
                                                    opportunity to comment on proposed                                                                            correspondence.
                                                                                                            comments will become a matter of
                                                    and/or continuing information                                                                                 FOR FURTHER INFORMATION CONTACT:
                                                                                                            public record. Comments are invited on:
                                                    collections, as required by the                                                                               Crystal Rennie, Enterprise Records
                                                                                                            (a) Whether the collection of
                                                    Paperwork Reduction Act of 1995,                                                                              Service (005R1B), Department of
                                                                                                            information is necessary for the proper
                                                    Public Law 104–13 (44 U.S.C.                                                                                  Veterans Affairs, 810 Vermont Avenue
                                                                                                            performance of the functions of the
                                                    3506(c)(2)(A)). Currently, the IRS is                                                                         NW., Washington, DC 20420, (202) 632–
                                                                                                            agency, including whether the
                                                    soliciting comments concerning                                                                                7492 or email crystal.rennie@va.gov.
                                                                                                            information shall have practical utility;
                                                    Guidance Necessary To Facilitate                                                                              Please refer to ‘‘OMB Control No. 2900–
                                                                                                            (b) the accuracy of the agency’s estimate
                                                    Business Election Filing; Finalization of                                                                     NEW (VA–FSC Vendor File Request
                                                                                                            of the burden of the collection of
                                                    Controlled Group Qualification Rules.                                                                         Form)’’ in any correspondence.
                                                                                                            information; (c) ways to enhance the
                                                    DATES: Written comments should be                       quality, utility, and clarity of the                  SUPPLEMENTARY INFORMATION:
                                                    received on or before April 19, 2016 to                 information to be collected; (d) ways to                Title: VA–FSC Vendor File Request
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                                                    be assured of consideration.                            minimize the burden of the collection of              Form.
                                                    ADDRESSES: Direct all written comments                  information on respondents, including                   OMB Control Number: 2900–NEW.
                                                    to Kerry Dennis, Internal Revenue                       through the use of automated collection                 Type of Review: New collection.
                                                    Service, Room 6129, 1111 Constitution                   techniques or other forms of information                Abstract: The mission of the
                                                    Avenue NW., Washington, DC 20224.                       technology; and (e) estimates of capital              Nationwide Vendor File Division of the
                                                    FOR FURTHER INFORMATION CONTACT:                        or start-up costs and costs of operation,             Department of Veterans Affairs—
                                                    Requests for additional information or                  maintenance, and purchase of services                 Financial Services Center (VA–FSC) is
                                                    copies of the regulation should be                      to provide information.                               to add, modify, or delete vendor records


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Document Created: 2018-02-02 14:32:07
Document Modified: 2018-02-02 14:32:07
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 April 19, 2016 to be assured of consideration.
ContactRequests for additional information or copies of the regulation should be directed to Kerry Dennis at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation81 FR 8594 

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