82 FR 46349 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 191 (October 4, 2017)

Page Range		46349-46350
FR Document		2017-21262

The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Low-income Housing Credit for Federally-assisted Buildings.

Federal Register, Volume 82 Issue 191 (Wednesday, October 4, 2017)

[Federal Register Volume 82, Number 191 (Wednesday, October 4, 2017)]
[Notices]
[Pages 46349-46350]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-21262]


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

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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

SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Low-income Housing 
Credit for Federally-assisted Buildings.

DATES: Written comments should be received on or before December 4, 
2017 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. 
Requests for additional information or copies of the regulations should 
be directed to Martha R. Brinson, Internal Revenue Service, Room 6526, 
1111 Constitution Avenue NW., Washington, DC 20224, or through the 
Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Low-income Housing Credit for Federally-assisted Buildings.
    OMB Number: 1545-1005.
    Regulation Project Number: T.D. 8302.
    Abstract: The regulation provides state and local housing credit 
agencies and owners of qualified low-income buildings with guidance 
regarding compliance with the waiver requirement of section 42(d)(6) of 
the Internal Revenue Code. The regulation requires documentary evidence 
of financial distress leading to a potential claim against a Federal 
mortgage insurance fund in order to get a written waiver from the IRS 
for the acquirer of the qualified low-income building to properly claim 
the low-income housing credit.
    Current Actions: There is no change to this existing regulation.

[[Page 46350]]

    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, not-for-profit institutions, and Federal, 
state, local or tribal governments.
    Estimated Number of Respondents: 1,000.
    Estimated Time per Respondent: 3 hrs.
    Estimated Total Annual Burden Hours: 3,000.
    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: September 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-21262 Filed 10-3-17; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 191 / Wednesday, October 4, 2017 / Notices 46349

30120, respectively, to notify owners, Abstract: Form 637 is used to apply or start-up costs and costs of operation,
purchasers, and dealers of a defect or for excise tax registration. The maintenance, and purchase of services
noncompliance and to remedy the registration applies to a person required to provide information.
defect or noncompliance. Therefore, any to be registered under Revenue code Approved: September 28, 2017.
decision on this petition only applies to section 4101 for purposes of the federal L. Brimmer,
the subject buses that Gillig no longer excise tax on taxable fuel imposed
Senior Tax Analyst.
controlled at the time it determined that under Code sections 4041 and 4071; and
[FR Doc. 2017–21260 Filed 10–3–17; 8:45 am]
the noncompliance existed. However, to certain manufacturers or sellers and
BILLING CODE 4830–01–P
any decision on this petition does not purchasers that must register under
relieve vehicle distributors and dealers Code section 4222 to be exempt from
of the prohibitions on the sale, offer for the excise tax on taxable articles. The
DEPARTMENT OF THE TREASURY
sale, or introduction or delivery for data is used to determine if the
introduction into interstate commerce of applicant qualifies for the exemption. Internal Revenue Service
the noncompliant vehicles under their Taxable fuel producers are required by
control after Gillig notified them that Code section 4101 to register with the Proposed Collection; Comment
the subject noncompliance existed. Service before incurring any tax Request for Regulation Project
Authority: (49 U.S.C. 30118, 30120: liability.
Current Actions: Section B, line 8 is AGENCY: Internal Revenue Service (IRS),
delegations of authority at 49 CFR 1.95 and Treasury.
501.8) removed because it was a burdensome
to applicants to request their tax ACTION: Notice and request for
Jeffrey M. Giuseppe, returns/financials at this stage of the comments.
Director, Office of Vehicle Safety Compliance. process.
SUMMARY: The Internal Revenue Service
[FR Doc. 2017–21257 Filed 10–3–17; 8:45 am] Type of Review: Revision of a
(IRS), as part of its continuing effort to
BILLING CODE 4910–59–P currently approved collection.
Affected Public: Business or other for- reduce paperwork and respondent
profit organizations, and not-for-profit burden, invites the general public and
institutions, and farms. other Federal agencies to take this
DEPARTMENT OF THE TREASURY Estimated Number of Respondents: opportunity to comment on information
2,000. collections, as required by the
Internal Revenue Service Estimated Time per Respondent: 11 Paperwork Reduction Act of 1995. The
hr., 19 min. IRS is soliciting comments concerning
Proposed Collection; Comment Estimated Total Annual Burden Low-income Housing Credit for
Request for Form 637 Hours: 22,620. Federally-assisted Buildings.
AGENCY: Internal Revenue Service (IRS), The following paragraph applies to all DATES: Written comments should be
Treasury. of the collections of information covered received on or before December 4, 2017
by this notice: to be assured of consideration.
ACTION: Notice and request for
An agency may not conduct or ADDRESSES: Direct all written comments
comments. sponsor, and a person is not required to to L. Brimmer, Internal Revenue
SUMMARY: The Internal Revenue Service respond to, a collection of information Service, Room 6526, 1111 Constitution
(IRS), as part of its continuing effort to unless the collection of information Avenue NW., Washington, DC 20224.
reduce paperwork and respondent displays a valid OMB control number. Requests for additional information or
burden, invites the general public and Books or records relating to a collection copies of the regulations should be
other Federal agencies to take this of information must be retained as long directed to Martha R. Brinson, Internal
opportunity to comment on information as their contents may become material Revenue Service, Room 6526, 1111
collections, as required by the in the administration of any internal Constitution Avenue NW., Washington,
Paperwork Reduction Act of 1995. The revenue law. Generally, tax returns and DC 20224, or through the Internet at
IRS is soliciting comments concerning tax return information are confidential, Martha.R.Brinson@irs.gov.
Form 637, Application for Registration as required by 26 U.S.C. 6103. SUPPLEMENTARY INFORMATION:
(For Certain Excise Tax Activities). Request For Comments: Comments Title: Low-income Housing Credit for
submitted in response to this notice will Federally-assisted Buildings.
DATES: Written comments should be
be summarized and/or included in the OMB Number: 1545–1005.
received on or before December 4, 2017 request for OMB approval. All
to be assured of consideration. Regulation Project Number: T.D. 8302.
comments will become a matter of Abstract: The regulation provides
ADDRESSES: Direct all written comments public record. Comments are invited on: state and local housing credit agencies
to L. Brimmer, Internal Revenue (a) Whether the collection of and owners of qualified low-income
Service, Room 6526, 1111 Constitution information is necessary for the proper buildings with guidance regarding
Avenue NW., Washington, DC 20224. performance of the functions of the compliance with the waiver
Requests for additional information or agency, including whether the requirement of section 42(d)(6) of the
copies of the form and instructions information shall have practical utility; Internal Revenue Code. The regulation
should be directed to Martha R. Brinson, (b) the accuracy of the agency’s estimate requires documentary evidence of
Internal Revenue Service, Room 6526, of the burden of the collection of financial distress leading to a potential
1111 Constitution Avenue NW., information; (c) ways to enhance the
sradovich on DSK3GMQ082PROD with NOTICES

claim against a Federal mortgage
Washington, DC 20224 or through the quality, utility, and clarity of the insurance fund in order to get a written
Internet at Martha.R.Brinson@irs.gov. information to be collected; (d) ways to waiver from the IRS for the acquirer of
SUPPLEMENTARY INFORMATION: minimize the burden of the collection of the qualified low-income building to
Title: Application for Registration (For information on respondents, including properly claim the low-income housing
Certain Excise Tax Activities). through the use of automated collection credit.
OMB Number: 1545–0014. techniques or other forms of information Current Actions: There is no change to
Form Number: Form 637. technology; and (e) estimates of capital this existing regulation.

VerDate Sep<11>2014 20:18 Oct 03, 2017 Jkt 244001 PO 00000 Frm 00139 Fmt 4703 Sfmt 4703 E:\FR\FM\04OCN1.SGM 04OCN1

$46350 Federal Register / Vol. 82, No. 191 / Wednesday, October 4, 2017 / Notices Type of Review: Extension of a displays a valid OMB control number. (b) the accuracy of the agency’s estimate currently approved collection. Books or records relating to a collection of the burden of the collection of Affected Public: Business or other for- of information must be retained as long information; (c) ways to enhance the profit organizations, individuals or as their contents may become material quality, utility, and clarity of the households, not-for-profit institutions, in the administration of any internal information to be collected; (d) ways to and Federal, state, local or tribal revenue law. Generally, tax returns and minimize the burden of the collection of governments. tax return information are confidential, information on respondents, including Estimated Number of Respondents: as required by 26 U.S.C. 6103. through the use of automated collection 1,000. Estimated Time per Respondent: 3 Request For Comments: Comments techniques or other forms of information hrs. submitted in response to this notice will technology; and (e) estimates of capital Estimated Total Annual Burden be summarized and/or included in the or start-up costs and costs of operation, Hours: 3,000. request for OMB approval. All maintenance, and purchase of services The following paragraph applies to all comments will become a matter of to provide information. of the collections of information covered public record. Comments are invited on: Approved: September 28, 2017. by this notice. (a) Whether the collection of L. Brimmer, An agency may not conduct or information is necessary for the proper sponsor, and a person is not required to performance of the functions of the Senior Tax Analyst. respond to, a collection of information agency, including whether the [FR Doc. 2017–21262 Filed 10–3–17; 8:45 am] unless the collection of information information shall have practical utility; BILLING CODE 4830–01–P sradovich on DSK3GMQ082PROD with NOTICES VerDate Sep<11>2014 20:18 Oct 03, 2017 Jkt 244001 PO 00000 Frm 00140 Fmt 4703 Sfmt 9990 E:\FR\FM\04OCN1.SGM 04OCN1$

Document Created: 2018-10-25 09:55:58
Document Modified: 2018-10-25 09:55:58

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 December 4, 2017 to be assured of consideration.
FR Citation		82 FR 46349

82 FR 46349 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 191 (October 4, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service