82 FR 44250 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Multiple IRS Information Collection Requests

DEPARTMENT OF THE TREASURY

Federal Register Volume 82, Issue 182 (September 21, 2017)

Page Range		44250-44252
FR Document		2017-20091

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Federal Register, Volume 82 Issue 182 (Thursday, September 21, 2017)

[Federal Register Volume 82, Number 182 (Thursday, September 21, 2017)]
[Notices]
[Pages 44250-44252]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-20091]


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DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Multiple IRS Information Collection Requests

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before October 23, 2017 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Leonard by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: Time and Manner of Making Certain Elections Under the 
Technical and Miscellaneous Revenue Act of 1988 (26 CFR 301.9100-8).
    OMB Control Number: 1545-1112.
    Type of Review: Revision of a currently approved collection.
    Abstract: Section 301.9100-8 establishes various elections with 
respect to which immediate interim guidance on the time and manner of 
making the elections is necessary. These regulations enable taxpayers 
to take advantage of the benefits of various Code provisions.
    Forms: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 6,010.

    Title: Election to Expense Certain Depreciable Business Assets.
    OMB Control Number: 1545-1201.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: A taxpayer may elect to treat the cost of any section 179 
property as an expense which is not chargeable to capital account. Any 
cost so treated shall be allowed as a deduction for the taxable year in 
which the section 179 property is placed in service. The regulations 
provide rules on the election described in section 179(b)(4); the 
apportionment of the dollar limitation among component members of a 
controlled group; the proper order for deducting the carryover of 
disallowed deduction; and the maintenance of information which permits 
the specific identification of each piece of section 179 property and 
reflects how and from whom such property was acquired and when such 
property was placed in service. The recordkeeping and reporting is 
necessary to monitor compliance with the section 179 rules.
    Forms: None.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 3,015,000.

    Title: Disabled Access Credit.
    OMB Control Number: 1545-1205.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Code section 44 allows eligible small businesses to claim 
a non-refundable income tax credit of 50% of the amount of eligible 
access expenditures for any tax year that exceed $250 but do not exceed 
$10,250. Form 8826 figures the credit and the tax limit.
    Forms: 8826.
    Affected Public: Businesses or other for Profits.
    Estimated Total Annual Burden Hours: 89,027.

    Title: PS-78-91 (TD 8521) (TD 8859) Procedures for Monitoring 
Compliance with Low-Income Housing Credit Requirements; PS-50-92 Rules 
to Carry Out the Purposes of Section 42 and for Correcting.
    OMB Control Number: 1545-1357.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The regulations require state allocation plans to provide 
a procedure for state and local housing credit agencies to monitor for 
compliance with the requirements of section 42 and report any 
noncompliance to the IRS; covers the Secretary's authority to provide 
guidance under section 42, and provide for the correction of 
administrative errors and omissions made in connection with allocations 
of low-income housing credit dollar amounts and recordkeeping within a 
reasonable period after their discovery, and regulations that affect 
State and local housing credit agencies, owners of building projects 
for which the low income housing credit is allocated, and taxpayers 
claiming the low-income housing credit.
    Forms: None.
    Affected Public: Businesses or other for-profits; State, local, and 
tribal governments.
    Estimated Total Annual Burden Hours: 104,899.

    Title: Form 3911--Taxpayer Statement Regarding Refund.
    OMB Control Number: 1545-1184.
    Type of Review: Extension without change of a previously approved 
collection.
    Abstract: If taxpayer inquires about their non-receipt of refund 
(or lost or stolen refund) and the refund has been issued, the 
information and taxpayer signature are needed to begin tracing action.
    Forms: Form 3911.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 16,600.

    Title: Source of Income From Sales of Inventory and Natural 
Resources Produced in One Jurisdiction and Sold in Another 
Jurisdiction.
    OMB Control Number: 1545-1476.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Section 863(a) authorizes the Secretary to promulgate 
regulations allocating and apportioning to U.S. or foreign sources all 
items of income not described in sections 861 and 862. The regulations 
provide rules for determining the amount of U.S. or foreign source 
income from cross border sales. The regulations provide amendments to 
the existing regulations. Section 1.863 l(b)(6) requires a statement to 
be attached to a return explaining the methodology used to determine 
fair market value and any

[[Page 44251]]

additional production activities performed by the taxpayer, and Sec.  
1.863 3(e)(2) requires a taxpayer who uses a method to determine income 
attributed to production activities and sales (as described in Sec.  
1.863 3(b)), must fully explain in a statement attached to the return 
the methodology used, the circumstances justifying use of that 
methodology, the extent that sales are aggregated, and the amount of 
income allocated. This information is used to enable the IRS to 
determine if the taxpayer has properly determined the source of its 
income.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,250.

    Title: TD 9595 (REG-141399-07) Consolidated Overall Foreign Losses, 
Separate Limitation Losses, and Overall Domestic Losses.
    OMB Control Number: 1545-1634.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: These regulations provide rules for the apportionment of 
a consolidated group's overall domestic loss (CODL), overall foreign 
loss (COFL) and separate limitation loss (CSLL) accounts to a departing 
member. The regulations affect consolidated groups of corporations that 
compute the foreign tax credit limitation or that dispose of property 
used in a foreign trade or business.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 3,000.

    Title: Exclusions From Gross Income of Foreign Corporations.
    OMB Control Number: 1545-1677.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This document contains rules implementing the portions of 
section 883(a) and (c) of the Internal Revenue Code that relate to 
income derived by foreign corporations from the international operation 
of a ship or ships or aircraft. The rules provide, in general, that a 
foreign corporation organized in a qualified foreign country and 
engaged in the international operation of ships or aircraft shall 
exclude qualified income from gross income for purposes of United 
States Federal income taxation, provided that the corporation can 
satisfy certain ownership and related documentation requirements.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 23,900.

    Title: Revenue Procedure 2001-56, Demonstration Automobile Use.
    OMB Control Number: 1545-1756.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This revenue procedure provides optional simplified 
methods for determining the value of the use of demonstration 
automobiles provided to employees by automobile dealerships.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 100,000.

    Title: Disclosure of Returns and Return Information by Other 
Agencies.
    OMB Control Number: 1545-1757.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: In general, under the regulations, the IRS is permitted 
to authorize agencies with access to returns and return information 
under section 6103 of the Internal Revenue Code to redisclose returns 
and return information based on a written request and with the 
Commissioner's approval, to any authorized recipient set forth in Code 
section 6103, subject to the same conditions and restrictions, and for 
the same purposes, as if the recipient had received the information 
from the IRS directly.
    Forms: None.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Annual Burden Hours: 11.

    Title: Form 8886, Reportable Transaction Disclosure Statement; Form 
14234, Pre-CAP and CAP Application Form.
    OMB Control Number: 1545-1800.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 8886: Regulations section 1.6011-4 provides that 
certain taxpayers must disclose their direct or indirect participation 
in reportable transactions when they file their Federal income tax 
return. Pre-CAP and CAP Application Form (Form 14234): The Compliance 
Assurance Process (CAP) is a strictly voluntary program available to 
Large Business and International (LB&I) Division taxpayers that meet 
the selection criteria. CAP is a real-time review of completed business 
transactions during the CAP year with the goal of providing certainty 
of the tax return within 90 days of the filing. Taxpayers in CAP are 
required to be cooperative and transparent and report all material 
issues and items related to completed business transactions to the 
review team.
    Forms: 8886, 14234.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 913,698.

    Title: Form 13551--Application to Participate in the IRS Acceptance 
Agent Program.
    OMB Control Number: 1545-1896.
    Type of Review: Revision of a currently approved collection.
    Abstract: The Internal Revenue Service will collect on Form 13551, 
information from individuals or an entity to enable the IRS to 
determine whether persons qualify as acceptance agent or a certified 
acceptance agent. The collection of information is required to obtain 
an acceptance agent agreement. The use of acceptance agents is in 
accordance with section 301.6109-1(d)(3)(iv) of the Regulations..
    Forms: 13551.
    Affected Public: Individuals or Households.
    Estimated Total Annual Burden Hours: 6,413.

    Title: Notice 2005-4, Fuel Tax Guidance, as modified.
    OMB Control Number: 1545-1915.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Notice 2005-4 provides guidance on certain excise tax 
provisions in the Internal Revenue Code that were added or affected by 
the American Jobs Creation Act of 2004 (Pub. L. 108-357) (Act). These 
provisions relate to: Alcohol and biodiesel fuels; the definition of 
off-highway vehicles; aviation-grade kerosene; claims related to diesel 
fuel used in certain buses; the display of registration on certain 
vessels; claims related to sales of gasoline to state and local 
governments and nonprofit educational organizations; two party 
exchanges of taxable fuel; and the classification of transmix and 
certain diesel fuel blendstocks as diesel fuel. Subsequent 
modifications were made to Notice 2005-4, by Notice 2005-24 and 2005-62 
to make corrections and provide additional guidance. Notice 2005-80 
modifies 2005-4 to provide guidance on certain excise tax provisions 
added or affected by the Energy Policy Act of 2005 (Pub. L 109-58) and 
the Safe, Accountable, Flexible, Efficient Transportation Equity Act 
(Pub. L. 109-59).

[[Page 44252]]

    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 76,190.


    Title: Designated Roth Contributions to Cash or Deferred 
Arrangements Under Section 401(k).
    OMB Control Number: 1545-1931.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: The final regulations provide special rules relating to 
designed Roth contributions under a section 401(k) plan. Under section 
1.401(k)-l(f)(1) or the regulations, one of the requirements that must 
be met for contributions to be considered designated Roth contribution 
is that they must be maintained by the plan in a separate account. 
Section 1.401(k)-1(f)(3) of the regulations provides that, under the 
separate accounting requirement, contributions and withdrawals of 
designated Roth contributions must be credited and debited to a 
designated Roth contribution account maintained for the employee who 
made the designation and the plan must maintain a record of the 
employee's investment in the contract employee's designated Roth 
contribution account.
    Forms: None.
    Affected Public: State, Local, and Tribal Governments.
    Estimated Total Annual Burden Hours: 157,500.

    Title: Late Filing of Certification or Notices.
    OMB Control Number: 1545-2098.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: As a means of assuring payment of taxes under section 
897, section 1445(a) requires the transferee of a U.S. real property 
interest to withhold 10 percent of the amount realized by the foreign 
person on the disposition of the U.S. real property interest. Other 
provisions of section 1445 require withholding on certain distributions 
by certain entities. This revenue procedure provides a simplified 
method for taxpayers to request relief for late filings under sections 
1.897-2(g)(1)(ii)(A), 1.897-2(h), 1.1445-2(c)(3)(i), 1.1445-2(d)(2), 
1.1445-5(b)(2), and 1.1445-5(b)(4) of the Income Tax Regulations.
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 1,000.

    Title: Form 15597--Foreclosure Sale Purchaser Contact Information 
Request.
    OMB Control Number: 1545-2199.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: This form is used to gather contact information of the 
purchaser from a 3rd party foreclosure sale when the IRS is considering 
the redemption of the property.
    Forms: 15597.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 613.

    Title: Form 8940--Request for Miscellaneous Determination.
    OMB Control Number: 1545-2211.
    Type of Review: Extension without change of a currently approved 
collection.
    Abstract: Form 8940 standardizes information collection procedures 
for 9 categories of individually written requests for miscellaneous 
determinations now submitted to the Service by requestor letter. 
Respondents are exempt organizations.
    Forms: 8940.
    Affected Public: Not-for-profit institutions.
    Estimated Total Annual Burden Hours: 28,959.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: September 15, 2017.
Jennifer P. Leonard,
Treasury PRA Clearance Officer.
[FR Doc. 2017-20091 Filed 9-20-17; 8:45 am]
 BILLING CODE 4830-01-P

44250 Federal Register / Vol. 82, No. 182 / Thursday, September 21, 2017 / Notices

Estimated Total Annual Burden guidance on the time and manner of Type of Review: Extension without
Hours: 51,645. making the elections is necessary. These change of a currently approved
Authority: 44 U.S.C. 3501 et seq. regulations enable taxpayers to take collection.
advantage of the benefits of various Abstract: The regulations require state
Dated: September 15, 2017. Code provisions. allocation plans to provide a procedure
Jennifer P. Leonard, Forms: None. for state and local housing credit
Treasury PRA Clearance Officer. Affected Public: Individuals or agencies to monitor for compliance with
[FR Doc. 2017–20092 Filed 9–20–17; 8:45 am] Households. the requirements of section 42 and
BILLING CODE 4810–70–P Estimated Total Annual Burden report any noncompliance to the IRS;
Hours: 6,010. covers the Secretary’s authority to
Title: Election to Expense Certain provide guidance under section 42, and
DEPARTMENT OF THE TREASURY Depreciable Business Assets. provide for the correction of
OMB Control Number: 1545–1201. administrative errors and omissions
Agency Information Collection Type of Review: Extension without made in connection with allocations of
Activities; Submission for OMB change of a currently approved low-income housing credit dollar
Review; Comment Request; Multiple collection. amounts and recordkeeping within a
IRS Information Collection Requests Abstract: A taxpayer may elect to treat reasonable period after their discovery,
AGENCY: Departmental Offices, U.S. the cost of any section 179 property as and regulations that affect State and
Department of the Treasury. an expense which is not chargeable to local housing credit agencies, owners of
ACTION: Notice. capital account. Any cost so treated building projects for which the low
shall be allowed as a deduction for the income housing credit is allocated, and
SUMMARY: The Department of the taxable year in which the section 179 taxpayers claiming the low-income
Treasury will submit the following property is placed in service. The housing credit.
information collection requests to the regulations provide rules on the election Forms: None.
Office of Management and Budget described in section 179(b)(4); the Affected Public: Businesses or other
(OMB) for review and clearance in apportionment of the dollar limitation for-profits; State, local, and tribal
accordance with the Paperwork among component members of a governments.
Reduction Act of 1995, on or after the controlled group; the proper order for Estimated Total Annual Burden
date of publication of this notice. The deducting the carryover of disallowed Hours: 104,899.
public is invited to submit comments on deduction; and the maintenance of Title: Form 3911—Taxpayer
these requests. information which permits the specific Statement Regarding Refund.
DATES: Comments should be received on identification of each piece of section OMB Control Number: 1545–1184.
or before October 23, 2017 to be assured 179 property and reflects how and from Type of Review: Extension without
of consideration. whom such property was acquired and change of a previously approved
ADDRESSES: Send comments regarding when such property was placed in collection.
the burden estimate, or any other aspect service. The recordkeeping and Abstract: If taxpayer inquires about
of the information collection, including reporting is necessary to monitor their non-receipt of refund (or lost or
suggestions for reducing the burden, to compliance with the section 179 rules. stolen refund) and the refund has been
(1) Office of Information and Regulatory Forms: None. issued, the information and taxpayer
Affairs, Office of Management and Affected Public: Individuals or signature are needed to begin tracing
Budget, Attention: Desk Officer for Households. action.
Treasury, New Executive Office Estimated Total Annual Burden Forms: Form 3911.
Building, Room 10235, Washington, DC Hours: 3,015,000. Affected Public: Individuals or
20503, or email at OIRA_Submission@ Title: Disabled Access Credit. Households.
OMB.EOP.gov and (2) Treasury PRA OMB Control Number: 1545–1205. Estimated Total Annual Burden
Clearance Officer, 1750 Pennsylvania Type of Review: Extension without Hours: 16,600.
Ave. NW., Suite 8142, Washington, DC change of a currently approved Title: Source of Income From Sales of
20220, or email at PRA@treasury.gov. collection. Inventory and Natural Resources
FOR FURTHER INFORMATION CONTACT: Abstract: Code section 44 allows Produced in One Jurisdiction and Sold
Copies of the submissions may be eligible small businesses to claim a non- in Another Jurisdiction.
obtained from Jennifer Leonard by refundable income tax credit of 50% of OMB Control Number: 1545–1476.
emailing PRA@treasury.gov, calling the amount of eligible access Type of Review: Extension without
(202) 622–0489, or viewing the entire expenditures for any tax year that change of a currently approved
information collection request at exceed $250 but do not exceed $10,250. collection.
www.reginfo.gov. Form 8826 figures the credit and the tax Abstract: Section 863(a) authorizes
limit. the Secretary to promulgate regulations
SUPPLEMENTARY INFORMATION:
Forms: 8826. allocating and apportioning to U.S. or
Internal Revenue Service (IRS) Affected Public: Businesses or other foreign sources all items of income not
Title: Time and Manner of Making for Profits. described in sections 861 and 862. The
Estimated Total Annual Burden
asabaliauskas on DSKBBXCHB2PROD with NOTICES

Certain Elections Under the Technical regulations provide rules for
and Miscellaneous Revenue Act of 1988 Hours: 89,027. determining the amount of U.S. or
(26 CFR 301.9100–8). Title: PS–78–91 (TD 8521) (TD 8859) foreign source income from cross border
OMB Control Number: 1545–1112. Procedures for Monitoring Compliance sales. The regulations provide
Type of Review: Revision of a with Low-Income Housing Credit amendments to the existing regulations.
currently approved collection. Requirements; PS–50–92 Rules to Carry Section 1.863 l(b)(6) requires a
Abstract: Section 301.9100–8 Out the Purposes of Section 42 and for statement to be attached to a return
establishes various elections with Correcting. explaining the methodology used to
respect to which immediate interim OMB Control Number: 1545–1357. determine fair market value and any

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Federal Register / Vol. 82, No. 182 / Thursday, September 21, 2017 / Notices 44251

additional production activities Affected Public: Businesses or other return within 90 days of the filing.
performed by the taxpayer, and § 1.863 for-profits. Taxpayers in CAP are required to be
3(e)(2) requires a taxpayer who uses a Estimated Total Annual Burden cooperative and transparent and report
method to determine income attributed Hours: 23,900. all material issues and items related to
to production activities and sales (as Title: Revenue Procedure 2001–56, completed business transactions to the
described in § 1.863 3(b)), must fully Demonstration Automobile Use. review team.
explain in a statement attached to the OMB Control Number: 1545–1756. Forms: 8886, 14234.
return the methodology used, the Type of Review: Extension without Affected Public: Businesses or other
circumstances justifying use of that change of a currently approved for-profits.
methodology, the extent that sales are collection. Estimated Total Annual Burden
aggregated, and the amount of income Abstract: This revenue procedure Hours: 913,698.
allocated. This information is used to provides optional simplified methods Title: Form 13551—Application to
enable the IRS to determine if the for determining the value of the use of Participate in the IRS Acceptance Agent
taxpayer has properly determined the demonstration automobiles provided to Program.
source of its income. employees by automobile dealerships. OMB Control Number: 1545–1896.
Forms: None. Forms: None. Type of Review: Revision of a
Affected Public: Businesses or other Affected Public: Businesses or other currently approved collection.
for-profits. for-profits. Abstract: The Internal Revenue
Estimated Total Annual Burden Estimated Total Annual Burden Service will collect on Form 13551,
Hours: 1,250. Hours: 100,000. information from individuals or an
Title: TD 9595 (REG–141399–07) Title: Disclosure of Returns and entity to enable the IRS to determine
Consolidated Overall Foreign Losses, Return Information by Other Agencies. whether persons qualify as acceptance
Separate Limitation Losses, and Overall OMB Control Number: 1545–1757. agent or a certified acceptance agent.
Domestic Losses. Type of Review: Extension without The collection of information is
OMB Control Number: 1545–1634. change of a currently approved required to obtain an acceptance agent
Type of Review: Extension without collection. agreement. The use of acceptance agents
change of a currently approved Abstract: In general, under the is in accordance with section 301.6109–
collection. regulations, the IRS is permitted to 1(d)(3)(iv) of the Regulations..
Abstract: These regulations provide authorize agencies with access to Forms: 13551.
rules for the apportionment of a returns and return information under Affected Public: Individuals or
consolidated group’s overall domestic section 6103 of the Internal Revenue Households.
loss (CODL), overall foreign loss (COFL) Code to redisclose returns and return Estimated Total Annual Burden
and separate limitation loss (CSLL) information based on a written request Hours: 6,413.
accounts to a departing member. The and with the Commissioner’s approval, Title: Notice 2005–4, Fuel Tax
regulations affect consolidated groups of to any authorized recipient set forth in Guidance, as modified.
corporations that compute the foreign Code section 6103, subject to the same OMB Control Number: 1545–1915.
tax credit limitation or that dispose of conditions and restrictions, and for the Type of Review: Extension without
property used in a foreign trade or same purposes, as if the recipient had change of a currently approved
business. received the information from the IRS collection.
Forms: None. directly. Abstract: Notice 2005–4 provides
Affected Public: Businesses or other Forms: None. guidance on certain excise tax
for-profits. Affected Public: State, Local, and provisions in the Internal Revenue Code
Estimated Total Annual Burden Tribal Governments. that were added or affected by the
Hours: 3,000. Estimated Total Annual Burden American Jobs Creation Act of 2004
Title: Exclusions From Gross Income Hours: 11. (Pub. L. 108–357) (Act). These
of Foreign Corporations. Title: Form 8886, Reportable provisions relate to: Alcohol and
OMB Control Number: 1545–1677. Transaction Disclosure Statement; Form biodiesel fuels; the definition of off-
Type of Review: Extension without 14234, Pre-CAP and CAP Application highway vehicles; aviation-grade
change of a currently approved Form. kerosene; claims related to diesel fuel
collection. OMB Control Number: 1545–1800. used in certain buses; the display of
Abstract: This document contains Type of Review: Extension without registration on certain vessels; claims
rules implementing the portions of change of a currently approved related to sales of gasoline to state and
section 883(a) and (c) of the Internal collection. local governments and nonprofit
Revenue Code that relate to income Abstract: Form 8886: Regulations educational organizations; two party
derived by foreign corporations from the section 1.6011–4 provides that certain exchanges of taxable fuel; and the
international operation of a ship or taxpayers must disclose their direct or classification of transmix and certain
ships or aircraft. The rules provide, in indirect participation in reportable diesel fuel blendstocks as diesel fuel.
general, that a foreign corporation transactions when they file their Federal Subsequent modifications were made to
organized in a qualified foreign country income tax return. Pre-CAP and CAP Notice 2005–4, by Notice 2005–24 and
asabaliauskas on DSKBBXCHB2PROD with NOTICES

and engaged in the international Application Form (Form 14234): The 2005–62 to make corrections and
operation of ships or aircraft shall Compliance Assurance Process (CAP) is provide additional guidance. Notice
exclude qualified income from gross a strictly voluntary program available to 2005–80 modifies 2005–4 to provide
income for purposes of United States Large Business and International (LB&I) guidance on certain excise tax
Federal income taxation, provided that Division taxpayers that meet the provisions added or affected by the
the corporation can satisfy certain selection criteria. CAP is a real-time Energy Policy Act of 2005 (Pub. L 109–
ownership and related documentation review of completed business 58) and the Safe, Accountable, Flexible,
requirements. transactions during the CAP year with Efficient Transportation Equity Act
Forms: None. the goal of providing certainty of the tax (Pub. L. 109–59).

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$44252 Federal Register / Vol. 82, No. 182 / Thursday, September 21, 2017 / Notices Forms: None. Affected Public: State, Local, and Abstract: This form is used to gather Affected Public: Businesses or other Tribal Governments. contact information of the purchaser for-profits. Estimated Total Annual Burden from a 3rd party foreclosure sale when Estimated Total Annual Burden Hours: 157,500. the IRS is considering the redemption of Hours: 76,190. Title: Late Filing of Certification or the property. Notices. Forms: 15597. Title: Designated Roth Contributions OMB Control Number: 1545–2098. Affected Public: Businesses or other to Cash or Deferred Arrangements Type of Review: Extension without for-profits. Under Section 401(k). change of a currently approved Estimated Total Annual Burden OMB Control Number: 1545–1931. collection. Abstract: As a means of assuring Hours: 613. Type of Review: Extension without change of a currently approved payment of taxes under section 897, Title: Form 8940—Request for collection. section 1445(a) requires the transferee of Miscellaneous Determination. a U.S. real property interest to withhold OMB Control Number: 1545–2211. Abstract: The final regulations 10 percent of the amount realized by the Type of Review: Extension without provide special rules relating to foreign person on the disposition of the change of a currently approved designed Roth contributions under a U.S. real property interest. Other collection. section 401(k) plan. Under section provisions of section 1445 require Abstract: Form 8940 standardizes 1.401(k)–l(f)(1) or the regulations, one of withholding on certain distributions by information collection procedures for 9 the requirements that must be met for certain entities. This revenue procedure categories of individually written contributions to be considered provides a simplified method for designated Roth contribution is that requests for miscellaneous taxpayers to request relief for late filings determinations now submitted to the they must be maintained by the plan in under sections 1.897–2(g)(1)(ii)(A), a separate account. Section 1.401(k)– Service by requestor letter. Respondents 1.897–2(h), 1.1445–2(c)(3)(i), 1.1445– are exempt organizations. 1(f)(3) of the regulations provides that, 2(d)(2), 1.1445–5(b)(2), and 1.1445– under the separate accounting Forms: 8940. 5(b)(4) of the Income Tax Regulations. requirement, contributions and Forms: None. Affected Public: Not-for-profit withdrawals of designated Roth Affected Public: Businesses or other institutions. contributions must be credited and for-profits. Estimated Total Annual Burden debited to a designated Roth Estimated Total Annual Burden Hours: 28,959. contribution account maintained for the Hours: 1,000. Authority: 44 U.S.C. 3501 et seq. employee who made the designation Title: Form 15597—Foreclosure Sale and the plan must maintain a record of Dated: September 15, 2017. Purchaser Contact Information Request. the employee’s investment in the OMB Control Number: 1545–2199. Jennifer P. Leonard, contract employee’s designated Roth Type of Review: Extension without Treasury PRA Clearance Officer. contribution account. change of a currently approved [FR Doc. 2017–20091 Filed 9–20–17; 8:45 am] Forms: None. collection. BILLING CODE 4830–01–P asabaliauskas on DSKBBXCHB2PROD with NOTICES VerDate Sep<11>2014 17:52 Sep 20, 2017 Jkt 241001 PO 00000 Frm 00102 Fmt 4703 Sfmt 9990 E:\FR\FM\21SEN1.SGM 21SEN1$

Document Created: 2018-10-24 14:36:08
Document Modified: 2018-10-24 14:36:08

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		Comments should be received on or before October 23, 2017 to be assured of consideration.
Contact		Copies of the submissions may be obtained from Jennifer Leonard by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		82 FR 44250