82 FR 55714 - Proposed Collection; Comment Request for Regulation Project
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 224 (November 22, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 224 (November 22, 2017)
| Page Range | 55714-55714 | |
| FR Document | 2017-25301 |
[Federal Register Volume 82, Number 224 (Wednesday, November 22, 2017)] [Notices] [Page 55714] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-25301] [[Page 55714]] ----------------------------------------------------------------------- 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 Diesel Fuel and Kerosene Excise Tax; Dye Injection. DATES: Written comments should be received on or before January 22, 2018 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. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulations should be directed to Martha R. Brinson, at (202) 317-5753 or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]. SUPPLEMENTARY INFORMATION: Title: Diesel Fuel and Kerosene Excise Tax; Dye Injection. OMB Number: 1545-1418. Regulation Project Number: T.D. 9199. Abstract: In order for diesel fuel and kerosene that is used in a nontaxable use to be exempt from tax under section 4082(a), it must be indelibly dyed by use of a mechanical dye injection system that satisfies the requirements in the regulations. 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: 200. Estimated Time per Response: 7 hrs. Estimated Total Burden Hours: 1,400. 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: November 6, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017-25301 Filed 11-21-17; 8:45 am] BILLING CODE 4830-01-P
![55714 Federal Register / Vol. 82, No. 224 / Wednesday, November 22, 2017 / Notices
DEPARTMENT OF THE TREASURY Books or records relating to a collection DATES: Written comments should be
of information must be retained as long received on or before January 22, 2018
Internal Revenue Service as their contents may become material to be assured of consideration.
in the administration of any internal ADDRESSES: Direct all written comments
Proposed Collection; Comment revenue law. Generally, tax returns and to L. Brimmer, Internal Revenue
Request for Regulation Project tax return information are confidential, Service, Room 6526, 1111 Constitution
AGENCY: Internal Revenue Service (IRS), as required by 26 U.S.C. 6103. Avenue NW., Washington, DC 20224.
Treasury. Request for comments: Comments FOR FURTHER INFORMATION CONTACT:
ACTION: Notice and request for submitted in response to this notice will Requests for additional information or
comments. be summarized and/or included in the copies of the regulations should be
request for OMB approval. All directed to Martha R. Brinson, at (202)
SUMMARY: The Internal Revenue Service comments will become a matter of 317–5753 or at Internal Revenue
(IRS), as part of its continuing effort to public record. Comments are invited on: Service, Room 6526, 1111 Constitution
reduce paperwork and respondent (a) Whether the collection of Avenue NW., Washington, DC 20224, or
burden, invites the general public and information is necessary for the proper through the Internet at
other Federal agencies to take this performance of the functions of the Martha.R.Brinson@irs.gov.
opportunity to comment on information agency, including whether the SUPPLEMENTARY INFORMATION:
collections, as required by the information shall have practical utility; Title: Form 3921, Exercise of an
Paperwork Reduction Act of 1995. The (b) the accuracy of the agency’s estimate Incentive Stock Option Under Section
IRS is soliciting comments concerning of the burden of the collection of 422(b), Information Reporting
Diesel Fuel and Kerosene Excise Tax; information; (c) ways to enhance the Requirements Under Internal Revenue
Dye Injection. quality, utility, and clarity of the Service Code Section 6039, and Form
DATES: Written comments should be information to be collected; (d) ways to 3922, Transfer of Stock Acquired
received on or before January 22, 2018 minimize the burden of the collection of through an Employee Stock Purchase
to be assured of consideration. information on respondents, including Plan Under Section 423(c).
ADDRESSES: Direct all written comments through the use of automated collection OMB Number: 1545–2129.
to L. Brimmer, Internal Revenue techniques or other forms of information Form Number: 3921 and 3922 and TD
Service, Room 6526, 1111 Constitution technology; and (e) estimates of capital 9470.
Avenue NW., Washington, DC 20224. or start-up costs and costs of operation, Abstract: Form 3921 is a copy of the
FOR FURTHER INFORMATION CONTACT: maintenance, and purchase of services information return filed with the
Requests for additional information or to provide information. Internal Revenue Service by the
copies of the regulations should be Approved: November 6, 2017. corporation which transferred shares of
directed to Martha R. Brinson, at (202) L. Brimmer,
stock to a recipient. Form 3922 is used
317–5753 or at Internal Revenue by the corporation to record a transfer
Senior Tax Analyst.
Service, Room 6526, 1111 Constitution of the legal title of a share of stock
[FR Doc. 2017–25301 Filed 11–21–17; 8:45 am] acquired by the employee where the
Avenue NW., Washington, DC 20224, or
through the Internet at BILLING CODE 4830–01–P stock was acquired pursuant to the
Martha.R.Brinson@irs.gov. exercise of an option described in
SUPPLEMENTARY INFORMATION: Internal Revenue Code section 423(c).
DEPARTMENT OF THE TREASURY These forms are required to be filed for
Title: Diesel Fuel and Kerosene Excise
Tax; Dye Injection. stock transfers occurring after 2008.
Internal Revenue Service
OMB Number: 1545–1418. Treasury Decision 9470 contains the
Regulation Project Number: T.D. 9199. Proposed Collection; Comment final regulations relating to the return
Abstract: In order for diesel fuel and Request for Forms 3921 and 3922 and and information statement requirements
kerosene that is used in a nontaxable TD 9470 under Internal Revenue Code section
use to be exempt from tax under section 6039. These regulations reflect changes
4082(a), it must be indelibly dyed by AGENCY: Internal Revenue Service (IRS), to section 6039 made by section 403 of
use of a mechanical dye injection Treasury. the Tax Relief and Health Care Act of
system that satisfies the requirements in 2006. These regulations affect
the regulations. Notice and request for
ACTION: corporations that issue statutory stock
Current Actions: There is no change to comments. options and provide guidance to assist
this existing regulation. corporations in complying with the
Type of Review: Extension of a SUMMARY: The Internal Revenue Service return and information statement
currently approved collection. (IRS), as part of its continuing effort to requirements under section 6039.
Affected Public: Business or other for- reduce paperwork and respondent Current Actions: There is no change
profit organizations. burden, invites the general public and in the paperwork burden previously
Estimated Number of Respondents: other Federal agencies to take this approved by OMB.
200. opportunity to comment on information Type of Review: Extension of a
Estimated Time per Response: 7 hrs. collections, as required by the currently approved collection.
asabaliauskas on DSKBBXCHB2PROD with NOTICES
Estimated Total Burden Hours: 1,400. Paperwork Reduction Act of 1995. The Affected Public: Individuals and
The following paragraph applies to all IRS is soliciting comments concerning Households, Businesses and other for-
of the collections of information covered Exercise of an Incentive Stock Option profit organizations.
by this notice: Under Section 422(b), Information Estimated Number of Respondents:
An agency may not conduct or Reporting Requirements Under Internal 51,000.
sponsor, and a person is not required to Revenue Service Code Section 6039, Estimated Time per Response: 29
respond to, a collection of information and Transfer of Stock Acquired through mins.
unless the collection of information an Employee Stock Purchase Plan Estimated Total Burden Hours:
displays a valid OMB control number. Under Section 423(c). 25,205.
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Document Created: 2017-11-22 00:49:14
Document Modified: 2017-11-22 00:49:14
| 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 January 22, 2018 to be assured of consideration. | |
| Contact | Requests for additional information or copies of the regulations should be directed to Martha R. Brinson, at (202) 317-5753 or at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected] | |
| FR Citation | 82 FR 55714 |
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