82 FR 14803 - Proposed Collection; Comment Request for Revenue Procedure 2010-52

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 54 (March 22, 2017)

Page Range		14803-14804
FR Document		2017-05596

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 2010-52, Extension of the Amortization Period.

Federal Register, Volume 82 Issue 54 (Wednesday, March 22, 2017)

[Federal Register Volume 82, Number 54 (Wednesday, March 22, 2017)]
[Notices]
[Pages 14803-14804]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-05596]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2010-
52

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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Revenue Procedure 2010-52, Extension of the Amortization Period.

DATES: Written comments should be received on or before May 22, 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 revenue procedure should be directed to Sara Covington at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Extension of the Amortization Period for Plan Sponsor of a 
Multiemployer Pension Plan.
    OMB Number: 1545-1890.
    Revenue Procedure Number: Revenue Procedure 2010-52.
    Abstract: Revenue Procedure 2010-52 describes the procedure by 
which the plan sponsor of a multiemployer pension plan may request and 
obtain approval of an extension of an amortization period in accordance 
with section 431(d) of the Code. Rev. Proc. 2008-67 superseded. Rev. 
Proc. 2010-4 modified.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, and farms.
    Estimated Number of Respondents: 25.

[[Page 14804]]

    Estimated Annual Average Time per Respondent: 100 hours.
    Estimated Total Annual Hours: 2,500.
    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: March 14, 2017.
Laurie Brimmer,
IRS Senior Tax Analyst.
[FR Doc. 2017-05596 Filed 3-21-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices 14803

agency, including whether the Secretary of the Treasury to provide DEPARTMENT OF THE TREASURY
information shall have practical utility; rules under which a taxpayer may elect
(b) the accuracy of the agency’s estimate to account for property in one or more Internal Revenue Service
of the burden of the collection of general asset accounts for depreciation
information; (c) ways to enhance the purposes. The regulations describe the Proposed Collection; Comment
quality, utility, and clarity of the time and manner of making the election Request for Revenue Procedure 2010–
information to be collected; (d) ways to described in Code section 168(i)(4). 52
minimize the burden of the collection of Basic information regarding this AGENCY: Internal Revenue Service (IRS),
information on respondents, including election is necessary to monitor Treasury.
through the use of automated collection compliance with the rules of Code
techniques or other forms of information ACTION: Notice and request for
section 168.
technology; and (e) estimates of capital Current Actions: There is no change comments.
or start-up costs and costs of operation, in the paperwork burden previously SUMMARY: The Department of the
maintenance, and purchase of services approved by OMB. Treasury, as part of its continuing effort
to provide information. Type of Review: Extension of a to reduce paperwork and respondent
Approved: March 10, 2017. currently approved collection. burden, invites the general public and
Affected Public: Business or other for-
R. Joseph Durbala, other Federal agencies to take this
profit organizations and Farms.
IRS, Tax Analyst. opportunity to comment on proposed
Estimated Number of Respondents:
[FR Doc. 2017–05597 Filed 3–21–17; 8:45 am] and/or continuing information
1,000.
BILLING CODE 4830–01–P Estimated Time per Respondent: 15 collections, as required by the
minutes. Paperwork Reduction Act of 1995,
Estimated Total Annual Burden Public Law 104–13 (44 U.S.C.
DEPARTMENT OF THE TREASURY Hours: 250. 3506(c)(2)(A)). Currently, the IRS is
The following paragraph applies to all soliciting comments concerning
Internal Revenue Service Revenue Procedure 2010–52, Extension
of the collections of information covered
by this notice: of the Amortization Period.
Proposed Collection; Comment
Request for Regulation Project An agency may not conduct or DATES: Written comments should be
sponsor, and a person is not required to received on or before May 22, 2017 to
AGENCY: Internal Revenue Service (IRS), respond to, a collection of information be assured of consideration.
Treasury. unless the collection of information ADDRESSES: Direct all written comments
ACTION: Notice and request for displays a valid OMB control number. to Tuawana Pinkston, Internal Revenue
comments. Books or records relating to a collection Service, Room 6526, 1111 Constitution
of information must be retained as long Avenue NW., Washington, DC 20224.
SUMMARY: The Department of the
as their contents may become material FOR FURTHER INFORMATION CONTACT:
Treasury, as part of its continuing effort
in the administration of any internal Requests for additional information or
to reduce paperwork and respondent
revenue law. Generally, tax returns and copies of the revenue procedure should
burden, invites the general public and
tax return information are confidential, be directed to Sara Covington at Internal
other Federal agencies to take this
as required by 26 U.S.C. 6103. Revenue Service, Room 6526, 1111
opportunity to comment on proposed
Request for Comments: Comments Constitution Avenue NW., Washington,
and/or continuing information
submitted in response to this notice will DC 20224, or through the Internet at
collections, as required by the
be summarized and/or included in the Sara.L.Covington@irs.gov.
Paperwork Reduction Act of 1995.
request for OMB approval. All
Currently, the IRS is soliciting SUPPLEMENTARY INFORMATION:
comments will become a matter of
comments concerning TD 8566, General Title: Extension of the Amortization
public record. Comments are invited on:
Asset Accounts Under the Accelerated Period for Plan Sponsor of a
(a) Whether the collection of
Cost Recovery System. Multiemployer Pension Plan.
information is necessary for the proper
DATES: Written comments should be performance of the functions of the OMB Number: 1545–1890.
received on or before May 22, 2017 to agency, including whether the Revenue Procedure Number: Revenue
be assured of consideration. information shall have practical utility; Procedure 2010–52.
ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate Abstract: Revenue Procedure 2010–52
to Tuawana Pinkston, Internal Revenue of the burden of the collection of describes the procedure by which the
Service, Room 6526, 1111 Constitution information; (c) ways to enhance the plan sponsor of a multiemployer
Avenue NW., Washington, DC 20224. quality, utility, and clarity of the pension plan may request and obtain
FOR FURTHER INFORMATION CONTACT: information to be collected; (d) ways to approval of an extension of an
Requests for additional information or minimize the burden of the collection of amortization period in accordance with
copies of the regulation should be information on respondents, including section 431(d) of the Code. Rev. Proc.
directed to Martha R. Brinson, Internal through the use of automated collection 2008–67 superseded. Rev. Proc. 2010–4
Revenue Service, Room 6129, 1111 techniques or other forms of information modified.
Constitution Avenue NW., Washington, technology; and (e) estimates of capital Current Actions: There are no changes
being made to the revenue procedure at
asabaliauskas on DSK3SPTVN1PROD with NOTICES

DC 20224, or through the Internet at or start-up costs and costs of operation,
Martha.R.Brinson@irs.gov. maintenance, and purchase of services this time.
SUPPLEMENTARY INFORMATION: to provide information. Type of Review: Extension of a
Title: General Asset Accounts Under currently approved collection.
Approved: March 6, 2017. Affected Public: Business or other for-
the Accelerated Cost Recovery System.
Laurie Brimmer, profit organizations, not-for-profit
OMB Number: 1545–1331.
Regulation Project Number: TD 8566. IRS Reports Clearance Officer. institutions, and farms.
Abstract: Section 168(i)(4) of the [FR Doc. 2017–05595 Filed 3–21–17; 8:45 am] Estimated Number of Respondents:
Internal Revenue Code authorizes the BILLING CODE 4830–01–P 25.

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14804 Federal Register / Vol. 82, No. 54 / Wednesday, March 22, 2017 / Notices

Estimated Annual Average Time per collections, as required by the information shall have practical utility;
Respondent: 100 hours. Paperwork Reduction Act of 1995. (b) the accuracy of the agency’s estimate
Estimated Total Annual Hours: 2,500. Currently, the IRS is soliciting of the burden of the collection of
The following paragraph applies to all comments concerning TD 9210, LIFO information; (c) ways to enhance the
of the collections of information covered Recapture Under Section 1363(d). quality, utility, and clarity of the
by this notice: DATES: Written comments should be information to be collected; (d) ways to
An agency may not conduct or received on or before May 22, 2017 to minimize the burden of the collection of
sponsor, and a person is not required to be assured of consideration. information on respondents, including
respond to, a collection of information through the use of automated collection
ADDRESSES: Direct all written comments
unless the collection of information techniques or other forms of information
to Laurie Brimmer, Internal Revenue
displays a valid OMB control number. technology; and (e) estimates of capital
Books or records relating to a Service, Room 6526, 1111 Constitution
or start-up costs and costs of operation,
collection of information must be Avenue NW., Washington, DC 20224.
Requests for additional information or maintenance, and purchase of services
retained as long as their contents may to provide information.
become material in the administration copies of the regulation should be
directed to Martha R. Brinson, Internal Approved: March 13, 2017.
of any internal revenue law. Generally,
Revenue Service, Room 6129, 1111 Laurie Brimmer,
tax returns and tax return information
are confidential, as required by 26 Constitution Avenue NW., Washington, IRS Reports Clearance Officer.
U.S.C. 6103. DC 20224, or through the Internet at [FR Doc. 2017–05593 Filed 3–21–17; 8:45 am]
Request for Comments: Comments Martha.R.Brinson@irs.gov. BILLING CODE 4830–01–P

submitted in response to this notice will SUPPLEMENTARY INFORMATION:
be summarized and/or included in the Title: LIFO Recapture Under Section
request for OMB approval. All 1363(d). DEPARTMENT OF THE TREASURY
comments will become a matter of OMB Number: 1545–1906.
Regulation Project Number: TD 9210. Internal Revenue Service
public record. Comments are invited on:
(a) Whether the collection of Abstract: This collection of
Proposed Collection; Comment
information is necessary for the proper information is required to inform the
Request for Rev. Proc. 2008–27
performance of the functions of the IRS of partnerships electing to increase
agency, including whether the the basis of inventory to reflect any AGENCY: Internal Revenue Service (IRS),
information shall have practical utility; amount included in a partner’s income Treasury.
(b) the accuracy of the agency’s estimate under section 1363(d). ACTION: Notice and request for
of the burden of the collection of Current Actions: There is no change comments.
information; (c) ways to enhance the in the paperwork burden previously
approved by OMB. SUMMARY: The Department of the
quality, utility, and clarity of the Treasury, as part of its continuing effort
information to be collected; (d) ways to Type of Review: Extension of a
currently approved collection. to reduce paperwork and respondent
minimize the burden of the collection of burden, invites the general public and
information on respondents, including Affected Public: Business or other for-
profit organizations. other Federal agencies to take this
through the use of automated collection opportunity to comment on proposed
techniques or other forms of information Estimated Number of Respondents/
Recordkeepers: 100. and/or continuing information
technology; and (e) estimates of capital collections, as required by the
or start-up costs and costs of operation, Estimated Time per Respondent/
Recordkeeper: 2 hrs. Paperwork Reduction Act of 1995.
maintenance, and purchase of services Currently, the IRS is soliciting
to provide information. Estimated Total Annual Reporting/
Recordkeeping Burden Hours: 200. comments concerning the Rev. Proc.
Approved: March 14, 2017. The following paragraph applies to all 2008–27, 9100 Relief Under Sections
Laurie Brimmer, of the collections of information covered 897 and 1445.
IRS Senior Tax Analyst. by this notice: DATES: Written comments should be
[FR Doc. 2017–05596 Filed 3–21–17; 8:45 am] An agency may not conduct or received on or before May 22, 2017 to
BILLING CODE 4830–01–P sponsor, and a person is not required to be assured of consideration.
respond to, a collection of information ADDRESSES: Direct all written comments
unless the collection of information to Tuawana Pinkston, Internal Revenue
DEPARTMENT OF THE TREASURY displays a valid OMB control number. Service, Room 6141, 1111 Constitution
Books or records relating to a collection Avenue NW., Washington, DC 20224.
Internal Revenue Service of information must be retained as long FOR FURTHER INFORMATION CONTACT:
as their contents may become material Requests for additional information or
Proposed Collection; Comment in the administration of any internal
Request for Regulation Project copies of this revenue procedure should
revenue law. Generally, tax returns and be directed to R. Joseph Durbala,
AGENCY: Internal Revenue Service (IRS), tax return information are confidential, Internal Revenue Service, Room 6129,
Treasury. as required by 26 U.S.C. 6103. 1111 Constitution Avenue NW.,
ACTION: Notice and request for Request for Comments: Comments Washington, DC 20224, or through the
submitted in response to this notice will
asabaliauskas on DSK3SPTVN1PROD with NOTICES

comments. Internet at RJoseph.Durbala@irs.gov.
be summarized and/or included in the SUPPLEMENTARY INFORMATION:
SUMMARY: The Department of the request for OMB approval. All Title: Late Filing of Certification or
Treasury, as part of its continuing effort comments will become a matter of Notices.
to reduce paperwork and respondent public record. Comments are invited on: OMB Number: 1545–2098.
burden, invites the general public and (a) Whether the collection of Revenue Procedure Number: Rev.
other Federal agencies to take this information is necessary for the proper Proc. 2008–27.
opportunity to comment on proposed performance of the functions of the Abstract: The IRS needs certain
and/or continuing information agency, including whether the information to determine whether a

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Document Created: 2017-03-22 03:58:19
Document Modified: 2017-03-22 03:58:19

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 22, 2017 to be assured of consideration.
Contact		Requests for additional information or copies of the revenue procedure should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation		82 FR 14803

82 FR 14803 - Proposed Collection; Comment Request for Revenue Procedure 2010-52

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 54 (March 22, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service