82 FR 28380 - Proposed Extension of Information Collection Request Submitted for Public Comment; Election Out of GST Deemed Allocations

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 118 (June 21, 2017)

Page Range		28380-28381
FR Document		2017-12865

The Internal Revenue Service (IRS), in accordance with the Paperwork Reduction Act of 1995 (PRA 95), provides the general public and Federal agencies with an opportunity to comment on proposed and continuing collections of information. This helps IRS assess the impact of its information collection requirements and minimize the reporting burden on the public and helps the public understand IRS's information collection requirements and provide the requested data in the desired format. Currently, the IRS is soliciting comments concerning the reporting burden associated with making the Election Out of GST Deemed Allocations.

Federal Register, Volume 82 Issue 118 (Wednesday, June 21, 2017)

[Federal Register Volume 82, Number 118 (Wednesday, June 21, 2017)]
[Notices]
[Pages 28380-28381]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-12865]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Extension of Information Collection Request Submitted 
for Public Comment; Election Out of GST Deemed Allocations

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice.

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SUMMARY: The Internal Revenue Service (IRS), in accordance with the 
Paperwork Reduction Act of 1995 (PRA 95), provides the general public 
and Federal agencies with an opportunity to comment on proposed and 
continuing collections of information. This helps IRS assess the impact 
of its information collection requirements and minimize the reporting 
burden on the public and helps the public understand IRS's information 
collection requirements and provide the requested data in the desired 
format. Currently, the IRS is soliciting comments concerning the 
reporting burden associated with making the Election Out of GST Deemed 
Allocations.

DATES: Written comments should be received on or before August 21, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6141, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of the 
regulations should be directed to R. Joseph Durbala, at Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224, or through the internet, at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Election Out of GST Deemed Allocations.
    OMB Number: 1545-1892.
    Regulation Project Number: TD 9208.
    Abstract: This information is required by the IRS for taxpayers who 
elect to have the automatic allocation rules not apply to the current 
transfer and/or to future transfers to the trust or to terminate such 
election. This information is also required by the IRS for taxpayers 
who elect to treat trusts described in section 2632(c)(3)(B)(i) through 
(vi) as GST trusts or to terminate such election. This information will 
be used to identify the trusts to which the election or termination of 
election will apply.
    Current Actions: This notice requests public comment on the burden 
associated with making the Election Out of GST Deemed Allocations. The 
IRS notes that an agency may not conduct or sponsor, and a person is 
not required to respond to, an information collection unless it 
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.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households.
    Estimated Number of Respondents: 25,000.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 12,500.
    Desired Focus of Comments: The Internal Revenue Service (IRS) is 
particularly interested in comments that:
     Evaluate whether the proposed collection of information is 
necessary for the proper performance of the functions of the agency, 
including whether the information will have practical utility;
     Evaluate the accuracy of the agency's estimate of the 
burden of the proposed collection of information, including the 
validity of the methodology and assumptions used;
     Enhance the quality, utility, and clarity of the 
information to be collected; and
     Minimize the burden of the collection of information on 
those who are to respond, including through the use of appropriate 
automated, electronic, mechanical, or other technological collection 
techniques or other forms of information technology, e.g., by 
permitting electronic submissions of responses.
    Comments submitted in response to this notice will be summarized 
and/or

[[Page 28381]]

included in the ICR for OMB approval of the extension of the 
information collection; they will also become a matter of public 
record.

    Approved: June 9, 2017.
R. Joseph Durbala,
 Tax Analyst, IRS.
[FR Doc. 2017-12865 Filed 6-20-17; 8:45 am]
 BILLING CODE 4830-01-P

28380 Federal Register / Vol. 82, No. 118 / Wednesday, June 21, 2017 / Notices

SPECIAL PERMITS DATA—Continued
Application Docket No. Applicant Regulation(s) affected Nature of the special permits thereof
No.

20452–N ....... ......................... Xalt Energy MI, LLC ...... 172.101(j) ............................... To authorize the transportation in commerce of
lithium ion batteries exceeding 35 kg net weight
by cargo-only aircraft. (mode 4.)
20453–N ....... ......................... LG Chem ....................... 172.101(j) ............................... To authorize the transportation in commerce of
lithium ion batteries in excess of 35 kg by
cargo-only aircraft. (mode 4.)
20455–N ....... ......................... Luxfer Inc ....................... 180.205, 173.302(a) .............. To authorize the manufacture, mark, sale and use
of a non-DOT specification fully wrapped car-
bon fiber composite cylinder with a load sharing
aluminum liner for the transport of certain haz-
ardous materials. (modes 1, 2, 3, 4, 5.)
20456–N ....... ......................... Callery, LLC ................... 173.13(c)(1)(ii) ....................... To authorize the transportation in commerce of
Division 4.3 materials in packages not required
to labeled. (mode 1, 4.)
20459–N ....... ......................... C.H.& I. Technologies, 178.33–1(a), 178.33a–1 ........ To authorize the manufacture, mark, sale, and
Inc. use of non-DOT specification receptacles meet-
ing the requirements for 2P and 2Q receptacles
except as provided herein. (modes 1, 2, 3, 4,
5.)
20463–N ....... ......................... Aerojet Rocketdyne, Inc 172.320(a), 173.56(b), To authorize the transportation in commerce of
173.51(a). subassembly components of previously ap-
proved rocket motors without individual EX
classification approvals. (mode 1.)

[FR Doc. 2017–12938 Filed 6–20–17; 8:45 am] Avenue NW., Washington, DC 20224. are confidential, as required by 26
BILLING CODE 1301–00–M Requests for additional information or U.S.C. 6103.
copies of the regulations should be Type of Review: Extension of a
directed to R. Joseph Durbala, at Internal currently approved collection.
DEPARTMENT OF THE TREASURY Revenue Service, Room 6129, 1111 Affected Public: Individuals or
Constitution Avenue NW., Washington, households.
Internal Revenue Service DC 20224, or through the internet, at Estimated Number of Respondents:
RJoseph.Durbala@irs.gov. 25,000.
Proposed Extension of Information SUPPLEMENTARY INFORMATION: Estimated Time per Respondent: 30
Collection Request Submitted for Title: Election Out of GST Deemed minutes.
Public Comment; Election Out of GST Allocations. Estimated Total Annual Burden
Deemed Allocations OMB Number: 1545–1892. Hours: 12,500.
Regulation Project Number: TD 9208. Desired Focus of Comments: The
AGENCY: Internal Revenue Service (IRS), Abstract: This information is required Internal Revenue Service (IRS) is
Treasury. by the IRS for taxpayers who elect to particularly interested in comments
ACTION: Notice. have the automatic allocation rules not that:
apply to the current transfer and/or to • Evaluate whether the proposed
SUMMARY: The Internal Revenue Service future transfers to the trust or to collection of information is necessary
(IRS), in accordance with the Paperwork terminate such election. This for the proper performance of the
Reduction Act of 1995 (PRA 95), information is also required by the IRS functions of the agency, including
provides the general public and Federal for taxpayers who elect to treat trusts whether the information will have
agencies with an opportunity to described in section 2632(c)(3)(B)(i) practical utility;
comment on proposed and continuing through (vi) as GST trusts or to • Evaluate the accuracy of the
collections of information. This helps terminate such election. This agency’s estimate of the burden of the
IRS assess the impact of its information information will be used to identify the proposed collection of information,
collection requirements and minimize trusts to which the election or including the validity of the
the reporting burden on the public and termination of election will apply. methodology and assumptions used;
helps the public understand IRS’s Current Actions: This notice requests • Enhance the quality, utility, and
information collection requirements and public comment on the burden clarity of the information to be
provide the requested data in the associated with making the Election Out collected; and
desired format. Currently, the IRS is of GST Deemed Allocations. The IRS • Minimize the burden of the
soliciting comments concerning the notes that an agency may not conduct or collection of information on those who
reporting burden associated with
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sponsor, and a person is not required to are to respond, including through the
making the Election Out of GST Deemed respond to, an information collection use of appropriate automated,
Allocations. unless it displays a valid OMB control electronic, mechanical, or other
DATES: Written comments should be number. Books or records relating to a technological collection techniques or
received on or before August 21, 2017 collection of information must be other forms of information technology,
to be assured of consideration. retained as long as their contents may e.g., by permitting electronic
ADDRESSES: Direct all written comments become material in the administration submissions of responses.
to Tuawana Pinkston, Internal Revenue of any internal revenue law. Generally, Comments submitted in response to
Service, Room 6141, 1111 Constitution tax returns and tax return information this notice will be summarized and/or

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Federal Register / Vol. 82, No. 118 / Wednesday, June 21, 2017 / Notices 28381

included in the ICR for OMB approval of legislation requiring Commission elimination of the mandatory ‘‘stacking’’
of the extension of the information action, may affect the Commission’s of penalties under 18 U.S.C. 924(c). The
collection; they will also become a ability to complete work on any or all Commission also intends to release a
matter of public record. of its identified priorities by the series of publications updating the data
Approved: June 9, 2017. statutory deadline of May 1, 2018. in the 2011 report.
Accordingly, it may be necessary to (5) Continuation of its comprehensive,
R. Joseph Durbala,
continue work on any or all of these multi-year study of recidivism,
Tax Analyst, IRS. including (A) examination of
issues beyond the amendment cycle
[FR Doc. 2017–12865 Filed 6–20–17; 8:45 am] circumstances that correlate with
ending on May 1, 2018.
BILLING CODE 4830–01–P As so prefaced, the Commission has increased or reduced recidivism; (B)
identified the following tentative possible development of
priorities: recommendations for using information
UNITED STATES SENTENCING (1) Continuation of its multi-year obtained from such study to reduce
COMMISSION examination of the overall structure of costs of incarceration and overcapacity
the guidelines post-Booker, possibly of prisons, and promote effectiveness of
Proposed Priorities for Amendment including recommendations to Congress reentry programs; and (C) consideration
Cycle on any statutory changes and of any amendments to the Guidelines
AGENCY: United States Sentencing development of any guideline Manual that may be appropriate,
Commission. amendments that may be appropriate. including possibly amending Chapter
As part of this examination, the Four and Chapter Five to provide lower
ACTION: Notice; request for public
Commission intends to study possible guideline ranges for ‘‘first offenders’’
comment.
approaches to (A) simplify the operation generally and to increase the availability
SUMMARY: As part of its statutory of the guidelines, promote of alternatives to incarceration for such
authority and responsibility to analyze proportionality, and reduce sentencing offenders at the lower levels of the
sentencing issues, including operation disparities; and (B) appropriately Sentencing Table.
of the federal sentencing guidelines, and account for the defendant’s role, (6) Implementation of the Bipartisan
in accordance with Rule 5.2 of its Rules culpability, and relevant conduct. Budget Act of 2015, Public Law 114–74,
of Practice and Procedure, the United (2) Continuation of its multi-year and any other crime legislation enacted
States Sentencing Commission is study of offenses involving MDMA/ during the 114th or 115th Congress
seeking comment on possible policy Ecstasy, tetrahydrocannabinol (THC), warranting a Commission response.
priorities for the amendment cycle synthetic cannabinoids (such as JWH- (7) Continuation of its study of the
ending May 1, 2018. 018 and AM-2201), and synthetic findings and recommendations
cathinones (such as Methylone, MDPV, contained in the May 2016 Report
DATES: Public comment should be
and Mephedrone), and consideration of issued by the Commission’s Tribal
received by the Commission on or
any amendments to the Guidelines Issues Advisory Group and
before July 31, 2017.
Manual that may be appropriate. As part consideration of any amendments to the
ADDRESSES: Comments should be sent to
of this examination, the Commission Guidelines Manual that may be
the Commission by electronic mail or more generally intends to study possible appropriate, including (A) revising how
regular mail. The email address is approaches to simplify the tribal court convictions are addressed in
pubaffairs@ussc.gov. The regular mail determination of the most closely Chapter Four, and (B) providing a
address is United States Sentencing related substance under Application definition of ‘‘court protection order’’
Commission, One Columbus Circle NE., Note 6 of the Commentary to Section that would apply throughout the
Suite 2–500, South Lobby, Washington, 2D1.1. guidelines.
DC 20002–8002, Attention: Public (3) Continuation of its work with (8) Examination of Chapter Four, Part
Affairs—Priorities Comment. Congress and other interested parties to A (Criminal History) to study (A) how
FOR FURTHER INFORMATION CONTACT: implement the recommendations set the guidelines account for prior federal
Christine Leonard, Director, Office of forth in the Commission’s 2016 report to and state convictions resulting from the
Legislative and Public Affairs, (202) Congress, titled Career Offender same criminal conduct under Section
502–4500, pubaffairs@ussc.gov. Sentencing Enhancements, including its 4A1.2(a)(2); (B) the treatment of
SUPPLEMENTARY INFORMATION: The recommendations to revise the career convictions for offenses committed prior
United States Sentencing Commission is offender directive at 28 U.S.C. 994(h) to to age eighteen; (C) the treatment of
an independent agency in the judicial focus on offenders who have committed revocation sentences under Section
branch of the United States at least one ‘‘crime of violence’’ and to 4A1.2(k); and (D) a possible amendment
Government. The Commission adopt a uniform definition of ‘‘crime of of Section 4A1.3 to account for
promulgates sentencing guidelines and violence’’ applicable to the guidelines instances in which the time actually
policy statements for federal sentencing and other recidivist statutory served was substantially less than the
courts pursuant to 28 U.S.C. 994(a). The provisions. length of the sentence imposed for a
Commission also periodically reviews (4) Continuation of its work with conviction counted in the criminal
and revises previously promulgated Congress and other interested parties on history score.
guidelines pursuant to 28 U.S.C. 994(o) statutory mandatory minimum penalties (9) Continuation of its study of
asabaliauskas on DSKBBXCHB2PROD with NOTICES

and submits guideline amendments to to implement the recommendations set alternatives to incarceration, including
the Congress not later than the first day forth in the Commission’s 2011 report to (A) issuing a publication regarding the
of May each year pursuant to 28 U.S.C. Congress, titled Mandatory Minimum development of alternative to
994(p). Penalties in the Federal Criminal Justice incarceration programs in federal
The Commission provides this notice System, including its recommendations district courts, and (B) possibly
to identify tentative priorities for the regarding the severity and scope of amending the Sentencing Table in
amendment cycle ending May 1, 2018. mandatory minimum penalties, Chapter 5, Part A to consolidate Zones
The Commission recognizes, however, consideration of expanding the ‘‘safety B and C, and other relevant provisions
that other factors, such as the enactment valve’’ at 18 U.S.C. 3553(f), and in the Guidelines Manual.

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Document Created: 2018-11-14 10:08:56
Document Modified: 2018-11-14 10:08:56

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.
Dates		Written comments should be received on or before August 21, 2017 to be assured of consideration.
FR Citation		82 FR 28380

82 FR 28380 - Proposed Extension of Information Collection Request Submitted for Public Comment; Election Out of GST Deemed Allocations

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 118 (June 21, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service