82 FR 13203 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 45 (March 9, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 45 (March 9, 2017)
| Page Range | 13203-13204 | |
| FR Document | 2017-04588 |
[Federal Register Volume 82, Number 45 (Thursday, March 9, 2017)] [Notices] [Pages 13203-13204] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-04588] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service [CO-88-90] 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 [[Page 13204]] 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 an existing final regulation, CO-88-90 (TD 8530), Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change; Special Rule for Value of a loss Corporation Under the Jurisdiction of a Court in a Title 11 Case (Section 1.382-9). DATES: Written comments should be received on or before May 8, 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 regulations 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: Title: Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change; Special Rule for Value of a Loss Corporation Under the Jurisdiction of a Court in a Title 11 Case. OMB Number: 1545-1324. Regulation Project Number: CO-88-90 (TD 8530). Abstract: This regulation provides guidance on determining the value of a loss corporation following an ownership change to which section 382(1)(6) of the Internal Revenue Code applies. Under Code sections 382 and 383, the value of the loss corporation, together with certain other factors, determines the rate at which certain pre-change tax attributes may be used to offset post-change income and tax liability. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations. Estimated Number of Respondents: 3,250. Estimated Time per Respondent: 15 minutes. Estimated Total Annual Burden Hours: 813. 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 22, 2017. Tuawana Pinkston, Supervisory Tax Analyst. [FR Doc. 2017-04588 Filed 3-8-17; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices 13203
Current Actions: There is no change DEPARTMENT OF THE TREASURY Estimated Total Annual Burden
in the paperwork burden previously Hours: 18,208.
approved by OMB. This form is being Internal Revenue Service The following paragraph applies to all
submitted for renewal purposes only. of the collections of information covered
Proposed Collection; Comment by this notice:
Type of Review: Extension of a Request for Form 8963 An agency may not conduct or
currently approved collection.
AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to
Affected Public: Individuals and Treasury. respond to, a collection of information
households, and businesses and other unless the collection of information
ACTION: Notice and request for
for-profit organizations. displays a valid OMB control number.
comments.
Estimated Number of Respondents: Books or records relating to a collection
20,000. SUMMARY: The Department of the of information must be retained as long
Treasury, as part of its continuing effort as their contents may become material
Estimated Time per Respondent: 30 in the administration of any internal
to reduce paperwork and respondent
minutes. burden, invites the general public and revenue law. Generally, tax returns and
Estimated Total Annual Burden other Federal agencies to take this tax return information are confidential,
Hours: 10,000. opportunity to comment on proposed as required by 26 U.S.C. 6103. Pursuant
The following paragraph applies to all and/or continuing information to ACA section 9010, as amended, the
of the collections of information covered collections, as required by the information on this form is not subject
by this notice: Paperwork Reduction Act of 1995. to section 6103. All information on this
Currently, the IRS is soliciting form is subject to public disclosure.
An agency may not conduct or comments concerning Form 8963, Request for Comments: Comments
sponsor, and a person is not required to Report of Health Insurance Provider submitted in response to this notice will
respond to, a collection of information Information. be summarized and/or included in the
unless the collection of information request for OMB approval. All
DATES: Written comments should be
displays a valid OMB control number. comments will become a matter of
received on or before May 8, 2017 to be
Books or records relating to a collection public record. Comments are invited on:
assured of consideration.
of information must be retained as long (a) Whether the collection of
ADDRESSES: Direct all written comments
as their contents may become material information is necessary for the proper
to Tuawana Pinkston, Internal Revenue
in the administration of any internal performance of the functions of the
Service, Room 6526, 1111 Constitution
revenue law. Generally, tax returns and agency, including whether the
Avenue NW., Washington, DC 20224.
tax return information are confidential, information shall have practical utility;
FOR FURTHER INFORMATION CONTACT:
as required by 26 U.S.C. 6103. (b) the accuracy of the agency’s estimate
Requests for additional information or of the burden of the collection of
Request for Comments: Comments copies of the form and instructions information; (c) ways to enhance the
submitted in response to this notice will should be directed to LaNita Van Dyke, quality, utility, and clarity of the
be summarized and/or included in the Internal Revenue Service, Room 6526, information to be collected; (d) ways to
request for OMB approval. All 1111 Constitution Avenue NW., minimize the burden of the collection of
comments will become a matter of Washington, DC 20224, or through the information on respondents, including
public record. Comments are invited on: Internet at Lanita.VanDyke@irs.gov. through the use of automated collection
(a) Whether the collection of SUPPLEMENTARY INFORMATION: techniques or other forms of information
information is necessary for the proper Title: Report of Health Insurance technology; and (e) estimates of capital
performance of the functions of the Provider Information. or start-up costs and costs of operation,
agency, including whether the OMB Number: 1545–2249. maintenance, and purchase of services
information shall have practical utility; Form Number: Form 8963.
to provide information.
(b) the accuracy of the agency’s estimate Abstract: Form 8963 established
under Section 9010 of the Patient Approved: February 22, 2017.
of the burden of the collection of
Protection and Affordable Care Act Tuawana Pinkston,
information; (c) ways to enhance the
(PPACA), and Public Law 111–148 (124 IRS Reports Clearance Officer.
quality, utility, and clarity of the Stat. 119 (2010)), as amended by section [FR Doc. 2017–04586 Filed 3–8–17; 8:45 am]
information to be collected; (d) ways to 10905 of PPACA, and as further BILLING CODE 4830–01–P
minimize the burden of the collection of amended by section 1406 of the Health
information on respondents, including Care and Education Reconciliation Act
through the use of automated collection of 2010, Public Law 111–152 (124 Stat. DEPARTMENT OF THE TREASURY
techniques or other forms of information 1029 (2010)), which requires any
technology; and (e) estimates of capital covered entity engaged in the business Internal Revenue Service
or start-up costs and costs of operation, of providing health insurance related to [CO–88–90]
maintenance, and purchase of services United States health risks to annually
to provide information. report its net premiums written. Proposed Collection; Comment
Approved: February 22, 2017. Current Actions: This form is being Request for Regulation Project
asabaliauskas on DSK3SPTVN1PROD with NOTICES
submitted for OMB approval purposes
Tuawana Pinkston, AGENCY: Internal Revenue Service (IRS),
only.
Supervisory Tax Analyst. Type of Review: Extension of a Treasury.
[FR Doc. 2017–04589 Filed 3–8–17; 8:45 am] currently approved collection. ACTION: Notice and request for
BILLING CODE 4830–01–P Affected Public: Business and other comments.
for-profit organizations and Not-for
profit organizations. SUMMARY: The Department of the
Estimated Number of Respondents: Treasury, as part of its continuing effort
3,200. to reduce paperwork and respondent
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![13204 Federal Register / Vol. 82, No. 45 / Thursday, March 9, 2017 / Notices
burden, invites the general public and respond to, a collection of information the Office of Financial Research (OFR)
other Federal agencies to take this unless the collection of information and to assist the OFR in carrying out its
opportunity to comment on proposed displays a valid OMB control number. duties and authorities.
and/or continuing information Books or records relating to a collection
(I) Authorities of the OFR
collections, as required by the of information must be retained as long
Paperwork Reduction Act of 1995. as their contents may become material Background
Currently, the IRS is soliciting in the administration of any internal
comments concerning an existing final revenue law. Generally, tax returns and The OFR was established under Title
regulation, CO–88–90 (TD 8530), tax return information are confidential, I of the Dodd-Frank Wall Street Reform
Limitation on Net Operating Loss as required by 26 U.S.C. 6103. and Consumer Protection Act (Pub. L.
Carryforwards and Certain Built-In Request for Comments: Comments 111–203, July 21, 2010). The purpose of
Losses Following Ownership Change; submitted in response to this notice will the OFR is to support the Financial
Special Rule for Value of a loss be summarized and/or included in the Stability Oversight Council (Council) in
Corporation Under the Jurisdiction of a request for OMB approval. All fulfilling the purposes and duties of the
Court in a Title 11 Case (Section 1.382– comments will become a matter of Council and to support the Council’s
9). public record. Comments are invited on: member agencies by:
DATES: Written comments should be (a) Whether the collection of —Collecting data on behalf of the
received on or before May 8, 2017 to be information is necessary for the proper Council, and providing such data to
assured of consideration. performance of the functions of the the Council and member agencies;
ADDRESSES: Direct all written comments agency, including whether the —Standardizing the types and formats
to Tuawana Pinkston, Internal Revenue information shall have practical utility; of data reported and collected;
Service, Room 6526, 1111 Constitution (b) the accuracy of the agency’s estimate
of the burden of the collection of —Performing applied research and
Avenue NW., Washington, DC 20224. essential long-term research;
information; (c) ways to enhance the
FOR FURTHER INFORMATION CONTACT:
quality, utility, and clarity of the —Developing tools for risk
Requests for additional information or
information to be collected; (d) ways to measurement and monitoring;
copies of the regulations should be
minimize the burden of the collection of —Performing other related services;
directed to Lanita Van Dyke at Internal
information on respondents, including
Revenue Service, Room 6526, 1111 —Making the results of the activities of
through the use of automated collection
Constitution Avenue NW., Washington, the OFR available to financial
techniques or other forms of information
DC 20224, or through the internet at regulatory agencies; and
technology; and (e) estimates of capital
Lanita.VanDyke@irs.gov. —Assisting such member agencies in
or start-up costs and costs of operation,
SUPPLEMENTARY INFORMATION: maintenance, and purchase of services determining the types and formats of
Title: Limitation on Net Operating to provide information. data authorized by the Dodd-Frank
Loss Carryforwards and Certain Built-In Act to be collected by such member
Losses Following Ownership Change; Approved: February 22, 2017.
agencies.
Special Rule for Value of a Loss Tuawana Pinkston,
Corporation Under the Jurisdiction of a Supervisory Tax Analyst. (II) Scope and Membership of the
Court in a Title 11 Case. [FR Doc. 2017–04588 Filed 3–8–17; 8:45 am] Financial Research Advisory
OMB Number: 1545–1324. Regulation BILLING CODE 4830–01–P
Committee
Project Number: CO–88–90 (TD 8530). The Financial Research Advisory
Abstract: This regulation provides Committee was established to advise the
guidance on determining the value of a DEPARTMENT OF THE TREASURY OFR on issues related to the
loss corporation following an ownership responsibilities of the office. It may
change to which section 382(1)(6) of the Financial Research Advisory
Committee provide its advice, recommendations,
Internal Revenue Code applies. Under analysis, and information directly to the
Code sections 382 and 383, the value of AGENCY: Office of Financial Research, OFR and the OFR may share the
the loss corporation, together with Treasury. Committee’s advice and
certain other factors, determines the rate recommendations with the Secretary of
ACTION: Financial Research Advisory
at which certain pre-change tax the Treasury or other Treasury officials.
attributes may be used to offset post- Committee—Solicitation of applications
for Committee membership. The OFR will share information with
change income and tax liability. the Committee as the Director
Current Actions: There is no change to SUMMARY: The Office of Financial determines will be helpful in allowing
this existing regulation. Research is soliciting applications for the Committee to carry out its role.
Type of Review: Extension of a membership on its Financial Research
currently approved collection. The Financial Research Advisory
Advisory Committee. Committee is an advisory committee
Affected Public: Business or other for-
FOR FURTHER INFORMATION CONTACT: that was established on April 6, 2012
profit organizations.
Estimated Number of Respondents: Susan Stiehm, Designated Federal and renewed its charter on March 8,
3,250. Officer, Office of Financial Research, 2016. The OFR is currently soliciting
Department of the Treasury, (212) 376– applications for membership in order to
asabaliauskas on DSK3SPTVN1PROD with NOTICES
Estimated Time per Respondent: 15
minutes. 9808. provide for rotation of membership, as
Estimated Total Annual Burden SUPPLEMENTARY INFORMATION: Pursuant provided in its original and renewed
Hours: 813. to the Federal Advisory Committee Act, charter, as well as to provide for a
The following paragraph applies to all (Pub. L. 92–463, 5 U.S.C. App. 2 § 1–16, diverse and balanced body with a
of the collections of information covered as amended), the Treasury Department variety of interests, backgrounds, and
by this notice: established a Financial Research viewpoints represented. Providing for
An agency may not conduct or Advisory Committee (Committee) to such diversity enhances the views and
sponsor, and a person is not required to provide advice and recommendations to advice offered by the Committee.
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Document Created: 2017-03-09 04:58:29
Document Modified: 2017-03-09 04:58:29
| 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 May 8, 2017 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the regulations 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 Citation | 82 FR 13203 |
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