82_FR_61916 82 FR 61668 - Proposed Collection; Comment Request for Regulation Project

82 FR 61668 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 248 (December 28, 2017)

Page Range61668-61669
FR Document2017-28040

The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning changes in periods of accounting.

Federal Register, Volume 82 Issue 248 (Thursday, December 28, 2017) 
[Federal Register Volume 82, Number 248 (Thursday, December 28, 2017)]
[Notices]
[Pages 61668-61669]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-28040]


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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.

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SUMMARY: The Internal Revenue Service, 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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
changes in periods of accounting.

DATES: Written comments should be received on or before February 26, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure should be directed to Kerry Dennis, at 
(202) 317-5751 or Internal Revenue Service, Room 6529, 1111 
Constitution Avenue NW, Washington DC 20224, or through the internet, 
at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Changes in Periods of Accounting.
    OMB Number: 1545-1786.
    Form Number: Revenue Procedures 2003-79, 2007-64, and 2006-46.
    Abstract: Revenue Procedures 2003-79, 2007-64, and 2006-46, provide 
the comprehensive administrative rules and guidance, for affected 
taxpayers adopting, changing, or retaining annual accounting periods, 
for federal income tax purposes. In order to determine whether a 
taxpayer has properly adopted, changed to, or retained an annual 
accounting period, certain information regarding the taxpayer's 
qualification for and use of the requested annual accounting period is 
required. The revenue procedures request the information necessary to 
make that determination when the information is not otherwise 
available.
    Current Actions: There are no changes being made to these revenue 
procedures at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and farms.

[[Page 61669]]

    Estimated Number of Respondents: 800.
    Estimated Time per Respondent: 53 minutes.
    Estimated Total Annual Burden Hours: 700.
    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 29, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-28040 Filed 12-27-17; 8:45 am]
 BILLING CODE 4830-01-P

61668 Federal Register / Vol. 82, No. 248 / Thursday, December 28, 2017 / Notices Netherlands; Gustav Mahlerplein 60, or controlled by Fleurette Properties DEPARTMENT OF THE TREASURY 7th Floor, ITO Tower, Amsterdam 1082 Limited and Zuppa Holdings Limited, MA, Netherlands; 70 Batetela Avenue, persons whose property and interests in Internal Revenue Service Tilapia Building, 5th floor, Kinshasa, property are blocked pursuant to the Gombe, Congo, Democratic Republic of Order. Proposed Collection; Comment the; 57/63 Line Wall Road, Gibraltar 33. OIL OF DR CONGO SPRL (a.k.a. Request for Regulation Project GX11 1AA, Gibraltar; Public OIL OF DRCONGO), 14 Avenue Sergent AGENCY: Internal Revenue Service (IRS), Registration Number 99450 (Gibraltar) Moke, Kinshasa, Gombe, Congo, Treasury. [GLOMAG] (Linked To: GERTLER, Dan). Democratic Republic of the [GLOMAG] ACTION: Notice and request for Designated pursuant to section (Linked To: FLEURETTE PROPERTIES comments. 1(a)(iii)(B) of the Order, for being owned LIMITED). or controlled by Dan Gertler, a person Designated pursuant to section SUMMARY: The Internal Revenue Service, whose property and interests in 1(a)(iii)(B) of the Order, for being owned as part of its continuing effort to reduce property are blocked pursuant to the or controlled by Fleurette Properties paperwork and respondent burden, Order. Limited, a person whose property and invites the general public and other 28. FOXWHELP LIMITED, Akara interests in property are blocked Federal agencies to take this Building, 24 Castro Street, Wickhams pursuant to the Order. opportunity to comment on continuing Cay 1, P.O. Box 3136, Road Town, 34. ORAMA PROPERTIES LTD, Palm information collections, as required by Tortola, Virgin Islands, British; Public Grove House, P.O. Box 438, Road Town, the Paperwork Reduction Act of 1995. Registration Number 1577165 (Virgin Tortola, Virgin Islands, British; Public The IRS is soliciting comments Islands, British) [GLOMAG] (Linked To: Registration Number 1041202 (Virgin concerning changes in periods of FLEURETTE PROPERTIES LIMITED). Islands, British) [GLOMAG] (Linked To: accounting. Designated pursuant to section FLEURETTE PROPERTIES LIMITED). DATES: Written comments should be 1(a)(iii)(B) of the Order, for being owned Designated pursuant to section or controlled by Fleurette Properties received on or before February 26, 2018 1(a)(iii)(B) of the Order, for being owned to be assured of consideration. Limited, a person whose property and or controlled by Fleurette Properties interests in property are blocked ADDRESSES: Direct all written comments Limited, a person whose property and to L. Brimmer, Internal Revenue pursuant to the Order. interests in property are blocked 29. GERTLER FAMILY Service, Room 6529, 1111 Constitution pursuant to the Order. Avenue NW, Washington, DC 20224. FOUNDATION (a.k.a. LA FONDATION FAMILLE GERTLER), Congo, 35. PROGLAN CAPITAL LTD, 23 FOR FURTHER INFORMATION CONTACT: Democratic Republic of the [GLOMAG] Tuval, Ramat Gan 5252238, Israel; P.O. Requests for additional information or (Linked To: GERTLER, Dan). Box 101, Ramat Gan 5210002, Israel; copies of the revenue procedure should Designated pursuant to section Public Registration Number 515000354 be directed to Kerry Dennis, at (202) 1(a)(iii)(B) of the Order, for being owned (Israel) [GLOMAG] (Linked To: D.G.D. 317–5751 or Internal Revenue Service, or controlled by Dan Gertler, a person INVESTMENTS LTD.). Room 6529, 1111 Constitution Avenue whose property and interests in Designated pursuant to section NW, Washington DC 20224, or through property are blocked pursuant to the 1(a)(iii)(B) of the Order, for being owned the internet, at Kerry.Dennis@irs.gov. Order. or controlled by D.G.D. Investments Ltd, SUPPLEMENTARY INFORMATION: 30. INTERNATIONAL DIAMOND a person whose property and interests Title: Changes in Periods of INDUSTRIES (a.k.a. ‘‘IDI’’), Kinshasa, in property are blocked pursuant to the Accounting. Congo, Democratic Republic of the Order. OMB Number: 1545–1786. [GLOMAG] (Linked To: GERTLER, Dan). 36. ROZARO DEVELOPMENT Form Number: Revenue Procedures Designated pursuant to section LIMITED, 57/63 Line Wall Road, 2003–79, 2007–64, and 2006–46. 1(a)(iii)(B) of the Order, for being owned Gibraltar [GLOMAG] (Linked To: Abstract: Revenue Procedures 2003– or controlled by Dan Gertler. FLEURETTE PROPERTIES LIMITED). 79, 2007–64, and 2006–46, provide the 31. JARVIS CONGO SARL, No. 70 Designated pursuant to Section comprehensive administrative rules and Batetela Avenue, Tilapia Building 1(a)(iii)(B) of the Order, for being owned guidance, for affected taxpayers (Orange), 5th floor, Kinshasa, Congo, or controlled by Fleurette Properties adopting, changing, or retaining annual Democratic Republic of the; No. 790 Limited, a person whose property and accounting periods, for federal income Panda Avenue, Golf Quarter, interests in property are blocked tax purposes. In order to determine Lubumbashi, Congo, Democratic pursuant to the Order. whether a taxpayer has properly Republic of the [GLOMAG] (Linked To: 37. ZUPPA HOLDINGS LIMITED, adopted, changed to, or retained an DEBOUTTE, Pieter Albert; Linked To: Virgin Islands, British [GLOMAG] annual accounting period, certain FLEURETTE PROPERTIES LIMITED). (Linked To: GERTLER, Dan; Linked To: information regarding the taxpayer’s Designated pursuant to section FLEURETTE PROPERTIES LIMITED). qualification for and use of the 1(a)(iii)(B) of the Order, for being owned Designated pursuant to section requested annual accounting period is or controlled by Pieter Albert Deboutte 1(a)(iii)(B) of the Order, for being owned required. The revenue procedures and Fleurette Properties Limited, or controlled by Dan Gertler and request the information necessary to persons whose property and interests in Fleurette Properties Limited, a person make that determination when the property are blocked pursuant to the whose property and interests in information is not otherwise available. sradovich on DSK3GMQ082PROD with NOTICES Order. property are blocked pursuant to the Current Actions: There are no changes 32. LORA ENTERPRISES LIMITED, Order. being made to these revenue procedures Virgin Islands, British [GLOMAG] at this time. Dated: December 22, 2017. (Linked To: FLEURETTE PROPERTIES Type of Review: Extension of a LIMITED; Linked To: ZUPPA John E. Smith, currently approved collection. HOLDINGS LIMITED). Director, Office of Foreign Assets Control. Affected Public: Business or other for- Designated pursuant to section [FR Doc. 2017–28031 Filed 12–27–17; 8:45 am] profit organizations, individuals or 1(a)(iii)(B) of the Order, for being owned BILLING CODE 4810–AL–P households, and farms. VerDate Sep<11>2014 18:14 Dec 27, 2017 Jkt 244001 PO 00000 Frm 00136 Fmt 4703 Sfmt 4703 E:\FR\FM\28DEN1.SGM 28DEN1

Federal Register / Vol. 82, No. 248 / Thursday, December 28, 2017 / Notices 61669 Estimated Number of Respondents: compensation (DIC) programs. The rate One veteran housebound and one 800. of the adjustment is tied to the increase veteran in need of aid and attendance, Estimated Time per Respondent: 53 in Social Security benefits effective $28,953 minutes. December 1, 2017, as announced by the For each dependent child, $2,250 Estimated Total Annual Burden Social Security Administration (SSA). Mexican border period and World Hours: 700. SSA has announced an increase of 2.0 War I veterans: The applicable The following paragraph applies to all percent. maximum annual rate payable to a of the collections of information covered DATES: The COLAs are effective Mexican border period or World War I by this notice. December 1, 2017. veteran under this table shall be An agency may not conduct or FOR FURTHER INFORMATION CONTACT: increased by $2,991. (38 U.S.C. 1521(g)) sponsor, and a person is not required to Daniel McCargar, Pension Analyst, (5) Surviving spouse alone and with respond to, a collection of information Pension and Fiduciary Service, Veterans a child or children of the deceased unless the collection of information Benefits Administration, Department of veteran in custody of the surviving displays a valid OMB control number. Veterans Affairs, 810 Vermont Avenue spouse (38 U.S.C. 1541): Books or records relating to a collection NW, Washington, DC 20420, (612) 713– Surviving spouse alone, $8,830 of information must be retained as long 8911. Surviving spouse and one child in his as their contents may become material or her custody, $11,557 SUPPLEMENTARY INFORMATION: The in the administration of any internal For each additional child in his or her revenue law. Generally, tax returns and provisions of 38 U.S.C. 5312 and section custody, $2,250 tax return information are confidential, 306 of Public Law 95–588 require VA to increase the benefit rates and income (6) Surviving spouses in need of aid as required by 26 U.S.C. 6103. and attendance (38 U.S.C. 1541): Request for Comments: Comments limitations in the pension and parents’ DIC programs by the same percentage, Surviving spouse alone, $14,113 submitted in response to this notice will Surviving spouse with one child in be summarized and/or included in the and effective the same date, as increases in the benefit amounts payable under custody, $16,837 request for OMB approval. All Surviving spouse of Spanish-American comments will become a matter of title II of the Social Security Act. VA must also publish the increased rates War veteran alone, $14,685 public record. Comments are invited on: Surviving spouse of Spanish-American (a) Whether the collection of and income limitations in the Federal Register. War veteran with one child in information is necessary for the proper custody, $17,347 performance of the functions of the SSA has announced a 2.0 percent COLA increase in Social Security For each additional child in his or her agency, including whether the custody, $2,250 information shall have practical utility; benefits, effective December 1, 2017. Therefore, applying the same percentage (7) Surviving spouses who are (b) the accuracy of the agency’s estimate housebound (38 U.S.C. 1541): of the burden of the collection of and rounding in accordance with 38 CFR 3.29, the following increased rates Surviving spouse alone, $10,792 information; (c) ways to enhance the and income limitations for the VA Surviving spouse and one child in his quality, utility, and clarity of the pension and parents’ DIC programs will or her custody, $13,514 information to be collected; (d) ways to For each additional child in his or her minimize the burden of the collection of be effective December 1, 2017: custody, $2,250 information on respondents, including Pension through the use of automated collection (8) Surviving child alone (38 U.S.C. techniques or other forms of information Maximum Annual Rates 1542), $2,250. (1) Veterans permanently and totally Reduction for income: The rate technology; and (e) estimates of capital disabled (38 U.S.C. 1521): payable is the applicable maximum rate or start-up costs and costs of operation, minus the countable annual income of maintenance, and purchase of services Veteran with no dependents, $13,166 the eligible person. (38 U.S.C. 1521, to provide information. Veteran with one dependent, $17,241 1541, and 1542). Approved: November 29, 2017. For each additional dependent, $2,250 L. Brimmer, (2) Veterans in need of aid and Parents’ DIC Senior Tax Analyst. attendance (38 U.S.C. 1521): DIC shall be paid monthly to parents [FR Doc. 2017–28040 Filed 12–27–17; 8:45 am] Veteran with no dependents, $21,962 of a deceased veteran in the following BILLING CODE 4830–01–P Veteran with one dependent, $26,036 amounts (38 U.S.C. 1315): For each additional dependent, $2,250 One parent (38 U.S.C. 1315(b)): If (3) Veterans who are housebound (38 there is only one parent, the monthly U.S.C. 1521): rate of DIC paid to such parent shall be DEPARTMENT OF VETERANS $634, reduced on the basis of the AFFAIRS Veteran with no dependents, $16,089 parent’s annual income according to the Veteran with one dependent, $20,166 Cost of Living Adjustments Effective following formula: For each additional dependent, $2,250 For each $1 of annual income which December 1, 2017 (4) Two veterans married to one is more than $0.00 but not more than AGENCY: Department of Veterans Affairs. another, combined rates (38 U.S.C. $800, the $634 monthly rate shall not be ACTION: Notice 1521): reduced. Neither veteran in need of aid and sradovich on DSK3GMQ082PROD with NOTICES For each $1 of annual income which SUMMARY: As required by law, the attendance or housebound, $17,241 is more than $800 but not more than Department of Veterans Affairs (VA) is Either veteran in need of aid and $8,662, the monthly rate shall be hereby giving notice of cost-of-living attendance, $26,036 reduced by $0.08. adjustments (COLA) in certain benefit Both veterans in need of aid and For each $1 of annual income which rates and income limitations. These attendance, $34,837 is more than $8,862 but not more than COLAs affect the pension and parents’ Either veteran housebound, $20,166 $8,663, the monthly rate shall be dependency and indemnity Both veterans housebound, $23,087 reduced by $0.04. VerDate Sep<11>2014 18:14 Dec 27, 2017 Jkt 244001 PO 00000 Frm 00137 Fmt 4703 Sfmt 4703 E:\FR\FM\28DEN1.SGM 28DEN1


Document Created: 2017-12-28 00:43:39
Document Modified: 2017-12-28 00:43:39
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before February 26, 2018 to be assured of consideration.
ContactRequests for additional information or copies of the revenue procedure should be directed to Kerry Dennis, at (202) 317-5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington DC 20224, or through the internet, at [email protected]
FR Citation82 FR 61668 
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