82 FR 57328 - Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 82, Issue 231 (December 4, 2017)
Internal Revenue Service
Federal Register Volume 82, Issue 231 (December 4, 2017)
| Page Range | 57328-57328 | |
| FR Document | 2017-26003 |
[Federal Register Volume 82, Number 231 (Monday, December 4, 2017)] [Notices] [Page 57328] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2017-26003] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Advisory Group to the Commissioner of Internal Revenue; Renewal of Charter AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Charter renewal. ----------------------------------------------------------------------- SUMMARY: The Charter for the Internal Revenue Service Advisory Council (IRSAC) has been renewed for one year beginning November 24, 2017. FOR FURTHER INFORMATION CONTACT: Ms. Anna Millikan, National Public Liaison, at [email protected]. SUPPLEMENTARY INFORMATION: Notice is hereby given under section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988), and with the approval of the Secretary of the Treasury to announce the renewal of the Internal Revenue Service Advisory Council (IRSAC) for a period of one year. The primary purpose of the advisory council is to provide an organized public forum for Internal Revenue Service officials and representatives of the public to discuss relevant tax administration issues. As an advisory body designed to focus on broad policy matters, the IRSAC reviews existing tax policy and/or makes recommendations with respect to emerging federal tax administration issues. The IRSAC suggests operational improvements, offers constructive observations regarding current or proposed IRS policies, programs, and procedures, and suggest improvements with respect to issues having substantive effect on federal tax administration. Conveying the public's perception of IRS activities to Internal Revenue Service officials, the IRSAC is comprised of individuals who bring substantial, disparate experience and diverse backgrounds. Membership is balanced to include representation from the taxpaying public, the tax professional community, small and large business, international, wage and investment taxpayers, digital services, academia, and the applicant's knowledge of Treasury Circular 230. Dated: November 28, 2017. John Lipold, Designated Federal Official. [FR Doc. 2017-26003 Filed 12-1-17; 8:45 am] BILLING CODE 4830-01-P
![57328 Federal Register / Vol. 82, No. 231 / Monday, December 4, 2017 / Notices
Kerry Dennis, at (202) 317–5751 or information; (c) ways to enhance the balanced to include representation from
Internal Revenue Service, Room 6529, quality, utility, and clarity of the the taxpaying public, the tax
1111 Constitution Avenue NW., information to be collected; (d) ways to professional community, small and
Washington DC 20224, or through the minimize the burden of the collection of large business, international, wage and
internet, at Kerry.Dennis@irs.gov. information on respondents, including investment taxpayers, digital services,
SUPPLEMENTARY INFORMATION: through the use of automated collection academia, and the applicant’s
Title: Limitations on Corporate Net techniques or other forms of information knowledge of Treasury Circular 230.
Operating Loss Carryforwards. technology; and (e) estimates of capital Dated: November 28, 2017.
OMB Number: 1545–1275. or start-up costs and costs of operation,
John Lipold,
Regulation Project Number: T.D. 8529. maintenance, and purchase of services
to provide information. Designated Federal Official.
Abstract: Sections 1.382–9(d)(2)(iii) [FR Doc. 2017–26003 Filed 12–1–17; 8:45 am]
and (d)(4)(iv) of the regulation allow a Approved: November 28, 2017.
BILLING CODE 4830–01–P
loss corporation to rely on a statement L. Brimmer,
by beneficial owners of indebtedness in Senior Tax Analyst.
determining whether the loss [FR Doc. 2017–26004 Filed 12–1–17; 8:45 am] DEPARTMENT OF THE TREASURY
corporation qualifies for the benefits of BILLING CODE 4830–01–P
Internal Revenue Code section 382(1)(5). Internal Revenue Service
Regulation section 1.382–9(d)(6)(ii)
requires a loss corporation to file an DEPARTMENT OF THE TREASURY Proposed Collection; Comment
election if it wants to apply the Request for Regulation Project
regulation retroactively, or revoke a Internal Revenue Service
AGENCY: Internal Revenue Service (IRS),
prior Code section 382(1)(6) election.
Advisory Group to the Commissioner Treasury.
Current Actions: There are no changes
to the paperwork burden previously of Internal Revenue; Renewal of ACTION: Notice and request for
approved by OMB. Charter comments.
Type of Review: Extension of a AGENCY: Internal Revenue Service (IRS), SUMMARY: The Internal Revenue Service
currently approved collection. Treasury. (IRS), as part of its continuing effort to
Affected Public: Business or other for- ACTION: Notice of Charter renewal. reduce paperwork and respondent
profit organizations. burden, invites the general public and
Estimated Number of Respondents: SUMMARY: The Charter for the Internal other Federal agencies to take this
650. Revenue Service Advisory Council opportunity to comment on information
Estimated Time per Respondent: The (IRSAC) has been renewed for one year
collections, as required by the
estimated annual time per respondent beginning November 24, 2017.
Paperwork Reduction Act of 1995. The
with respect to the §§ 1.382–9(d)(2)(iii) FOR FURTHER INFORMATION CONTACT: Ms. IRS is soliciting comments concerning
and (d)(4)(iv) statements is 15 minutes. Anna Millikan, National Public Liaison, New Markets Tax Credit.
The estimated annual time per at publicliaison@irs.gov.
DATES: Written comments should be
respondent with respect to the § 1.382– SUPPLEMENTARY INFORMATION: Notice is
received on or before February 2, 2018
9(d)(6)(ii) election is 1 hour. hereby given under section 10(a)(2) of to be assured of consideration.
Estimated Total Annual Burden the Federal Advisory Committee Act, 5
Hours: 200. U.S.C. App. (1988), and with the ADDRESSES: Direct all written comments
The following paragraph applies to all approval of the Secretary of the to L. Brimmer, Internal Revenue
of the collections of information covered Treasury to announce the renewal of the Service, Room 6526, 1111 Constitution
by this notice. Internal Revenue Service Advisory Avenue NW., Washington, DC 20224.
An agency may not conduct or Council (IRSAC) for a period of one FOR FURTHER INFORMATION CONTACT:
sponsor, and a person is not required to year. The primary purpose of the Requests for additional information or
respond to, a collection of information advisory council is to provide an copies of the regulations should be
unless the collection of information organized public forum for Internal directed to Martha R. Brinson, at (202)
displays a valid OMB control number. Revenue Service officials and 317–5753 or at Internal Revenue
Books or records relating to a collection representatives of the public to discuss Service, Room 6526, 1111 Constitution
of information must be retained as long relevant tax administration issues. As an Avenue NW., Washington, DC 20224, or
as their contents may become material advisory body designed to focus on through the Internet at
in the administration of any internal broad policy matters, the IRSAC reviews Martha.R.Brinson@irs.gov.
revenue law. Generally, tax returns and existing tax policy and/or makes SUPPLEMENTARY INFORMATION:
tax return information are confidential, recommendations with respect to Title: New Markets Tax Credit.
as required by 26 U.S.C. 6103. emerging federal tax administration OMB Number: 1545–1765.
Request for Comments: Comments issues. The IRSAC suggests operational Regulation Project Number: T.D. 9171.
submitted in response to this notice will improvements, offers constructive Abstract: The regulations provide
be summarized and/or included in the observations regarding current or guidance for taxpayers claiming the new
request for OMB approval. All proposed IRS policies, programs, and markets tax credit under section 45D of
comments will become a matter of procedures, and suggest improvements the Internal Revenue Code. The
public record. Comments are invited on: with respect to issues having reporting requirements in the
sradovich on DSK3GMQ082PROD with NOTICES
(a) Whether the collection of substantive effect on federal tax regulations require a qualified
information is necessary for the proper administration. Conveying the public’s community development entity (CDE) to
performance of the functions of the perception of IRS activities to Internal provide written notice to: (1) Any
agency, including whether the Revenue Service officials, the IRSAC is taxpayer who acquires an equity
information shall have practical utility; comprised of individuals who bring investment in the CDE at its original
(b) the accuracy of the agency’s estimate substantial, disparate experience and issue that the equity investment is a
of the burden of the collection of diverse backgrounds. Membership is qualified equity investment entitling the
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Document Created: 2017-12-02 00:41:26
Document Modified: 2017-12-02 00:41:26
| 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 of Charter renewal. | |
| Contact | Ms. Anna Millikan, National Public Liaison, at [email protected] | |
| FR Citation | 82 FR 57328 |
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