81_FR_95555 81 FR 95307 - Proposed Collection; Comment Request for Notices 2013-39 and 2013-40

81 FR 95307 - Proposed Collection; Comment Request for Notices 2013-39 and 2013-40

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 248 (December 27, 2016)

Page Range95307-95308
FR Document2016-31204

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. Currently, the IRS is soliciting comments concerning Notice 2013-39, Temporary Shelter for Individuals Displaced by Severe Storms and Tornadoes in Oklahoma; Notice 2013-40, Low-Income Housing Credit Disaster Relief for Oklahoma Severe Storms and Tornadoes.

Federal Register, Volume 81 Issue 248 (Tuesday, December 27, 2016) 
[Federal Register Volume 81, Number 248 (Tuesday, December 27, 2016)]
[Notices]
[Pages 95307-95308]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-31204]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notices 2013-39 and 
2013-40

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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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. Currently, the IRS is soliciting 
comments concerning Notice 2013-39, Temporary Shelter for Individuals 
Displaced by Severe Storms and Tornadoes in Oklahoma; Notice 2013-40, 
Low-Income Housing Credit Disaster Relief for Oklahoma Severe Storms 
and Tornadoes.

DATES: Written comments should be received on or before February 27, 
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 form and instructions should be directed to LaNita Van 
Dyke, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Titles: Temporary Shelter for Individuals Displaced by Severe 
Storms and Tornadoes in Oklahoma; Low-

[[Page 95308]]

Income Housing Credit Disaster Relief for Oklahoma Severe Storms and 
Tornadoes Disaster Relief.
    OMB Number: 1545-2244.
    Notice Numbers: Notices 2013-39 and 2013-40.
    Abstract: The Internal Revenue Service is suspending certain 
requirements under Sec.  42 of the Internal Revenue Code for low-income 
housing credit projects to provide emergency housing relief needed as a 
result of the devastation caused by severe storms and tornadoes in the 
State of Oklahoma beginning May 18, 2013. This relief is being granted 
pursuant to the Service's authority under Sec.  42(n) and Sec.  1.42-
13(a) of the Income Tax Regulations.
    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 and Households.

Notice 2013-39:

    Estimated Number of Respondents: 50.
    Estimated Time per Response: 30 min.
    Estimated Total Annual Burden Hours: 25.

Notice 2013-40:

    Estimated Number of Respondents: 1200.
    Estimated Time per Response: 15 min.
    Estimated Total Annual Burden Hours: 300.
    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: December 19, 2016.
Tuawana Pinkston,
Supervisory Tax Analyst.
[FR Doc. 2016-31204 Filed 12-23-16; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 248 / Tuesday, December 27, 2016 / Notices 95307 OTVETSTVENNOSTYU ‘NOVATEK– Determination—Subject to Directive 2; Order 13662 Directive Determination— PUROVSKI ZPK’; a.k.a. OOO Registration ID 1074707002457; Tax ID Subject to Directive 2; Registration ID NOVATEK–PUROVSKY ZPK), D. No. 4707026057; Government Gazette 1038900502728; Tax ID No. Limbei, Purovski Raion, Yamalo– Number 80675261; For more 8901014564; Government Gazette Nenetski Okr. 629880, Russia; Email information on directives, please visit Number 71215589; For more Address comon@zpk.novatek.ru; the following link: http:// information on directives, please visit Executive Order 13662 Directive www.treasury.gov/resource-center/ the following link: http:// Determination—Subject to Directive 2; sanctions/Programs/Pages/ www.treasury.gov/resource-center/ Registration ID 1048900851515; Tax ID ukraine.aspx#directives. [UKRAINE– sanctions/Programs/Pages/ No. 8911020197; Government Gazette EO13662] (Linked To: OAO NOVATEK). ukraine.aspx#directives. [UKRAINE– Number 73157577; For more 9. NOVATEK–YARSALENEFTEGAZ, EO13662] (Linked To: OAO NOVATEK). information on directives, please visit OOO (a.k.a. OBSHCHESTVO S Dated: December 20, 2016. the following link: http:// OGRANICHENNOI OTVETSTVENNOSTYU ‘NOVATEK– John E. Smith, www.treasury.gov/resource-center/ sanctions/Programs/Pages/ YARSALENEFTEGAZ’), 9 ul. Acting Director, Office of Foreign Assets Respubliki, Salekhard, Yamalo– Control. ukraine.aspx#directives. [UKRAINE– EO13662] (Linked To: OAO NOVATEK). Nenetski Okr., Russia; Email Address [FR Doc. 2016–31073 Filed 12–23–16; 8:45 am] 6. NOVATEK– v.solovyh@novatek.ru; Executive Order BILLING CODE 4810–AL–P TARKOSALENEFTEGAZ, OOO (a.k.a. 13662 Directive Determination—Subject OBSHCHESTVO S OGRANICHENNOI to Directive 2; Registration ID OTVETSTVENNOSTYU ‘NOVATEK– 1138901001194; Tax ID No. DEPARTMENT OF THE TREASURY TARKOSALENEFTEGAZ’; f.k.a. 8901028126; Government Gazette Internal Revenue Service OBSHCHESTVO S OGRANICHENNOI Number 27013953; For more OTVETSTVENNOSTYU PUR LEND; information on directives, please visit Proposed Collection; Comment a.k.a. OOO NOVATEK– the following link: http:// Request for Notices 2013–39 and TARKOSALENEFTGAS), 28 ul. www.treasury.gov/resource-center/ 2013–40 Tarasova, Tarko-Sale, Purovski Raion, sanctions/Programs/Pages/ Yamalo–Nentski Okr. 629850, Russia; ukraine.aspx#directives. [UKRAINE– AGENCY: Internal Revenue Service (IRS), Email Address global@tsng.novatek.ru; EO13662] (Linked To: OAO NOVATEK). Treasury. Executive Order 13662 Directive 10. SHERVUD PREMER, OOO (a.k.a. ACTION: Notice and request for Determination—Subject to Directive 2; OBSHCHESTVO S OGRANICHENNOI comments. Registration ID 1058901201920; Tax ID OTVETSTVENNOSTYU ‘SHERVUD No. 8911020768; Government Gazette PREMER’; a.k.a. SHERVUD PREMIER SUMMARY: The Department of the Number 33589611; For more OOO), 8 per. Olsufevski, Moscow Treasury, as part of its continuing effort information on directives, please visit 119021, Russia; Executive Order 13662 to reduce paperwork and respondent the following link: http:// Directive Determination—Subject to burden, invites the general public and www.treasury.gov/resource-center/ Directive 2; Registration ID other Federal agencies to take this sanctions/Programs/Pages/ 1027700226707; Tax ID No. opportunity to comment on proposed ukraine.aspx#directives. [UKRAINE– 7716160907; Government Gazette and/or continuing information EO13662] (Linked To: OAO NOVATEK). Number 18470373; For more collections, as required by the 7. NOVATEK–TRANSERVIS, OOO information on directives, please visit Paperwork Reduction Act of 1995. (a.k.a. OBSHCHESTVO S the following link: http:// Currently, the IRS is soliciting OGRANICHENNOI www.treasury.gov/resource-center/ comments concerning Notice 2013–39, OTVETSTVENNOSTYU ‘NOVATEK– sanctions/Programs/Pages/ Temporary Shelter for Individuals TRANSERVIS’; a.k.a. OOO NOVATEK– ukraine.aspx#directives. [UKRAINE– Displaced by Severe Storms and TRANSERVICE), D. Limbei, Purovski EO13662] (Linked To: OAO NOVATEK). Tornadoes in Oklahoma; Notice 2013– Raion, Yamalo–Nenetski Okr. 629880, 11. TERNEFTEGAZ, ZAO (a.k.a. ZAO 40, Low-Income Housing Credit Disaster Russia; Email Address novatek- TERNEFTGAS), str. 2 ter. Relief for Oklahoma Severe Storms and ts@ts.novatek.ru; Executive Order 13662 Promyshlenaya zone No. 11 Tornadoes. Directive Determination—Subject to Krasnoselkup, Krasnoselkupski Raion, DATES: Written comments should be Directive 2; Registration ID Yamalo-Nenetski A.O. 629380, Russia; received on or before February 27, 2017 1036301402576; Tax ID No. Executive Order 13662 Directive to be assured of consideration. 6330024410; Government Gazette Determination—Subject to Directive 2; ADDRESSES: Direct all written comments Number 14563310; For more Registration ID 1098911000473; Tax ID No. 8912002715; Government Gazette to Tuawana Pinkston, Internal Revenue information on directives, please visit the following link: http:// Number 71216169; For more Service, Room 6526, 1111 Constitution www.treasury.gov/resource-center/ information on directives, please visit Avenue NW., Washington, DC 20224. sanctions/Programs/Pages/ the following link: http:// FOR FURTHER INFORMATION CONTACT: ukraine.aspx#directives. [UKRAINE– www.treasury.gov/resource-center/ Requests for additional information or EO13662] (Linked To: OAO NOVATEK). sanctions/Programs/Pages/ copies of the form and instructions 8. NOVATEK–UST–LUGA, OOO ukraine.aspx#directives. [UKRAINE– should be directed to LaNita Van Dyke, asabaliauskas on DSK3SPTVN1PROD with NOTICES (a.k.a. OBSHCHESTVO S EO13662] (Linked To: OAO NOVATEK). at Internal Revenue Service, Room 6526, OGRANICHENNOI 12. YARGEO, OOO (a.k.a. 1111 Constitution Avenue NW., OTVETSTVENNOSTYU ‘NOVATEK– OBSHCHESTVO S OGRANICHENNOI Washington, DC 20224, or through the UST–LUGA’; a.k.a. OOO ‘NOVATEK– OTVETSTVENNOSTYU ‘YARGEO’; internet at Lanita.VanDyke@irs.gov. UST–LUGA’), 5 ul. Shkolnaya D. a.k.a. OOO YARGEO), 12/2 ul. Zvereva, SUPPLEMENTARY INFORMATION: Vistino, Kingiseppski Raion, Nadym, Yamalo–Nenetski Okr. 629730, Titles: Temporary Shelter for Leningradskaya Obl. 188477, Russia; Russia; Email Address Individuals Displaced by Severe Storms Executive Order 13662 Directive loskutova@yargeo.novatek.ru; Executive and Tornadoes in Oklahoma; Low- VerDate Sep<11>2014 20:45 Dec 23, 2016 Jkt 241001 PO 00000 Frm 00210 Fmt 4703 Sfmt 4703 E:\FR\FM\27DEN1.SGM 27DEN1

95308 Federal Register / Vol. 81, No. 248 / Tuesday, December 27, 2016 / Notices Income Housing Credit Disaster Relief information to be collected; (d) ways to requirements, the due date of their for Oklahoma Severe Storms and minimize the burden of the collection of return is two and one-half months after Tornadoes Disaster Relief. information on respondents, including the end of their tax year which is the OMB Number: 1545–2244. through the use of automated collection same as the due date for all other Notice Numbers: Notices 2013–39 and techniques or other forms of information corporations. The due date for income 2013–40. technology; and (e) estimates of capital tax returns filed by subchapter T Abstract: The Internal Revenue or start-up costs and costs of operation, cooperatives who meet certain Service is suspending certain maintenance, and purchase of services requirements is eight and one-half requirements under § 42 of the Internal to provide information. months after the end of their tax year. Revenue Code for low-income housing Approved: December 19, 2016. Cooperatives who filed their income tax credit projects to provide emergency returns on Form 1120 were considered Tuawana Pinkston, housing relief needed as a result of the to be late and penalties were assessed devastation caused by severe storms and Supervisory Tax Analyst. since they had not filed by the normal tornadoes in the State of Oklahoma [FR Doc. 2016–31204 Filed 12–23–16; 8:45 am] due date for Form 1120. Due to the beginning May 18, 2013. This relief is BILLING CODE 4830–01–P assessment of the penalties, burden was being granted pursuant to the Service’s placed on the taxpayer and on the IRS authority under § 42(n) and § 1.42–13(a) employees to resolve the issue. of the Income Tax Regulations. DEPARTMENT OF THE TREASURY Proposed regulations (Reg–149436–04) Current Actions: There is no change published in the Federal Register (71 Internal Revenue Service in the paperwork burden previously FR 43811), proposes that all subchapter approved by OMB. Proposed Collection; Comment T cooperatives will file Form 1120–C, Type of Review: Extension of a Request for Form 1120–C U.S. Income Tax Return for Cooperative currently approved collection. Associations. Affected Public: Individuals and AGENCY: Internal Revenue Service (IRS), Current Actions: There are no changes Households. Treasury. being made to this collection at this Notice 2013–39: ACTION: Notice and request for time. comments. Type of Review: Extension of a Estimated Number of Respondents: currently approved collection. 50. SUMMARY: The Department of the Affected Public: Businesses and other Estimated Time per Response: 30 min. Treasury, as part of its continuing effort for-profit organizations. Estimated Total Annual Burden to reduce paperwork and respondent Estimated Number of Respondents: Hours: 25. burden, invites the general public and 3,000. other Federal agencies to take this Estimated Time per Respondent: 111 Notice 2013–40: opportunity to comment on proposed hours, 54 minutes. Estimated Number of Respondents: and/or continuing information Estimated Total Annual Burden 1200. collections, as required by the Hours: 335,700. Estimated Time per Response: 15 min. Paperwork Reduction Act of 1995. The following paragraph applies to all Estimated Total Annual Burden Currently, the IRS is soliciting of the collections of information covered Hours: 300. comments concerning Form 1120–C, by this notice: The following paragraph applies to all U.S. Income Tax Return for Cooperative An agency may not conduct or of the collections of information covered Associations. sponsor, and a person is not required to by this notice: respond to, a collection of information DATES: Written comments should be An agency may not conduct or unless the collection of information received on or before February 27, 2017 sponsor, and a person is not required to displays a valid OMB control number. to be assured of consideration. respond to, a collection of information Books or records relating to a collection unless the collection of information ADDRESSES: Direct all written comments of information must be retained as long displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue as their contents may become material Books or records relating to a collection Service, Room 6526, 1111 Constitution in the administration of any internal of information must be retained as long Avenue NW., Washington, DC 20224. revenue law. Generally, tax returns and as their contents may become material FOR FURTHER INFORMATION CONTACT: tax return information are confidential, in the administration of any internal Requests for additional information or as required by 26 U.S.C. 6103. revenue law. Generally, tax returns and copies of the form and instructions Request for Comments: Comments tax return information are confidential, should be directed to Allan Hopkins at submitted in response to this notice will as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6129, be summarized and/or included in the Request for Comments: Comments 1111 Constitution Avenue NW., request for OMB approval. All submitted in response to this notice will Washington, DC 20224, or through the comments will become a matter of be summarized and/or included in the internet at Allan.M.Hopkins@irs.gov. public record. Comments are invited on: request for OMB approval. All SUPPLEMENTARY INFORMATION: (a) Whether the collection of comments will become a matter of Title: U.S. Income Tax Return for information is necessary for the proper public record. Comments are invited on: Cooperative Associations. performance of the functions of the (a) Whether the collection of OMB Number: 1545–2052. agency, including whether the asabaliauskas on DSK3SPTVN1PROD with NOTICES information is necessary for the proper Form Number: 1120–C. information shall have practical utility; performance of the functions of the Abstract: IRS Code section 1381 (b) the accuracy of the agency’s estimate agency, including whether the requires subchapter T cooperatives to of the burden of the collection of information shall have practical utility; file returns. Previously, farmers’ information; (c) ways to enhance the (b) the accuracy of the agency’s estimate cooperatives filed Form 990–C and quality, utility, and clarity of the of the burden of the collection of other subchapter T cooperatives filed information to be collected; (d) ways to information; (c) ways to enhance the Form 1120. If the subchapter T minimize the burden of the collection of quality, utility, and clarity of the cooperative does not meet certain information on respondents, including VerDate Sep<11>2014 20:45 Dec 23, 2016 Jkt 241001 PO 00000 Frm 00211 Fmt 4703 Sfmt 4703 E:\FR\FM\27DEN1.SGM 27DEN1


Document Created: 2018-02-14 09:13:49
Document Modified: 2018-02-14 09:13:49
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 February 27, 2017 to be assured of consideration.
ContactRequests for additional information or copies of the form and instructions should be directed to LaNita Van Dyke, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation81 FR 95307 
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