82_FR_6739 82 FR 6727 - Proposed Collection; Comment Request for Regulation Project

82 FR 6727 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 12 (January 19, 2017)

Page Range6727-6728
FR Document2017-01158

The Department of the Treasury, 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 proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning, (TD 7533, Disc Rules on Procedure and Administration; Rules on Export Trade Corporations), and (TD 7896, Income From Trade Shows).

Federal Register, Volume 82 Issue 12 (Thursday, January 19, 2017)
[Federal Register Volume 82, Number 12 (Thursday, January 19, 2017)]
[Notices]
[Pages 6727-6728]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-01158]


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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.

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

SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information collections, as required by 
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning, 
(TD 7533, Disc Rules on Procedure and Administration; Rules on Export 
Trade Corporations), and (TD 7896, Income From Trade Shows).

DATES: Written comments should be received on or before March 20, 2017 
to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, 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 LaNita Van Dyke, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION:
    Title: Disc Rules on Procedure and Administration; Rules on Export 
Trade Corporations; and, Income From Trade Shows.
    OMB Number: 1545-0807.
    Regulation Project Numbers: TD 7533 and TD 7896. Abstract: 
Regulation section 1.6071-1(b) requires that when a taxpayer files a 
late return for a short period, proof of unusual circumstances for late 
filing must be given to the District Director. Sections 6072(b), (c), 
(d), and (e) of the Internal Revenue Code deal with the filing dates of 
certain corporate returns. Regulation section 1.6072-2 provides 
additional information concerning these filing dates.
    Current Actions: There is no change to these existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individual or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Respondents: 12,417.
    Estimated Time Per Respondent: 15 minutes.
    Estimated Total Annual Burden Hours: 3,104.
    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

[[Page 6728]]

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: January 10, 2017.
Tuawana Pinkston,
IRS Reports Clearance Officer.
[FR Doc. 2017-01158 Filed 1-18-17; 8:45 am]
 BILLING CODE 4830-01-P



                                                                               Federal Register / Vol. 82, No. 12 / Thursday, January 19, 2017 / Notices                                             6727

                                                  opportunity to comment on proposed                      request for OMB approval. All                          Constitution Avenue NW., Washington,
                                                  and/or continuing information                           comments will become a matter of                       DC 20224, or through the internet at
                                                  collections, as required by the                         public record. Comments are invited on:                Lanita.VanDyke@irs.gov.
                                                  Paperwork Reduction Act of 1995,                        (a) Whether the collection of                          SUPPLEMENTARY INFORMATION:
                                                  Public Law 104–13(44 U.S.C.                             information is necessary for the proper                   Title: Disc Rules on Procedure and
                                                  3506(c)(2)(A)). Currently, the IRS is                   performance of the functions of the                    Administration; Rules on Export Trade
                                                  soliciting comments concerning Form                     agency, including whether the                          Corporations; and, Income From Trade
                                                  8874–A, Notice of Qualified Equity                      information shall have practical utility;              Shows.
                                                  Investment for New Markets Credit.                      (b) the accuracy of the agency’s estimate                 OMB Number: 1545–0807.
                                                  DATES: Written comments should be                       of the burden of the collection of                        Regulation Project Numbers: TD 7533
                                                  received on or before March 20, 2017 to                 information; (c) ways to enhance the                   and TD 7896. Abstract: Regulation
                                                  be assured of consideration.                            quality, utility, and clarity of the                   section 1.6071–1(b) requires that when
                                                  ADDRESSES: Direct all written comments                  information to be collected; (d) ways to               a taxpayer files a late return for a short
                                                  to Tuawana Pinkston, Internal Revenue                   minimize the burden of the collection of               period, proof of unusual circumstances
                                                  Service, Room 6526, 1111 Constitution                   information on respondents, including                  for late filing must be given to the
                                                  Avenue NW., Washington, DC 20224.                       through the use of automated collection                District Director. Sections 6072(b), (c),
                                                                                                          techniques or other forms of information               (d), and (e) of the Internal Revenue Code
                                                  FOR FURTHER INFORMATION CONTACT:
                                                                                                          technology; and (e) estimates of capital               deal with the filing dates of certain
                                                  Requests for additional information or
                                                                                                          or start-up costs and costs of operation,              corporate returns. Regulation section
                                                  copies of the form and instructions
                                                                                                          maintenance, and purchase of services                  1.6072–2 provides additional
                                                  should be directed to LaNita Van Dyke
                                                                                                          to provide information.                                information concerning these filing
                                                  at Internal Revenue Service, Room 6526,
                                                  1111 Constitution Avenue NW.,                             Approved: January 10, 2017.                          dates.
                                                  Washington, DC 20224, or through the                    Tuawana Pinkston,                                         Current Actions: There is no change to
                                                  internet at Lanita.VanDyke@irs.gov.                     IRS Tax Clearance Officer.                             these existing regulations.
                                                  SUPPLEMENTARY INFORMATION:                              [FR Doc. 2017–01162 Filed 1–18–17; 8:45 am]
                                                                                                                                                                    Type of Review: Extension of a
                                                     Title: Notice of Qualified Equity                                                                           currently approved collection.
                                                                                                          BILLING CODE 4830–01–P
                                                  Investment for New Markets Credit.                                                                                Affected Public: Individual or
                                                     OMB Number: 1545–2065.                                                                                      households, business or other for-profit
                                                     Form Number: 8874–A                                  DEPARTMENT OF THE TREASURY                             organizations, not-for-profit institutions,
                                                     Abstract: New modernized e-file                                                                             farms, and state, local or tribal
                                                  return for partnerships. Internal                       Internal Revenue Service                               governments.
                                                  Revenue Code Sections 6109 and                                                                                    Estimated Number of Respondents:
                                                  6103.w code section 45N. 45N was                        Proposed Collection; Comment                           12,417.
                                                  added by section 405 of the Tax Relief                  Request for Regulation Project                            Estimated Time Per Respondent: 15
                                                  and Health Care Act of 2006. The new                                                                           minutes.
                                                                                                          AGENCY: Internal Revenue Service (IRS),
                                                  form provides a means for the qualified                                                                           Estimated Total Annual Burden
                                                                                                          Treasury.
                                                  mining company to compute and claim                                                                            Hours: 3,104.
                                                                                                          ACTION: Notice and request for                            The following paragraph applies to all
                                                  the credit.                                             comments.
                                                     Current Actions: There are no changes                                                                       of the collections of information covered
                                                  being made to the form at this time.                    SUMMARY:   The Department of the                       by this notice:
                                                     Type of Review: Extension of a                       Treasury, as part of its continuing effort                An agency may not conduct or
                                                  currently approved collection.                          to reduce paperwork and respondent                     sponsor, and a person is not required to
                                                     Affected Public: Individual or                       burden, invites the general public and                 respond to, a collection of information
                                                  households, Business or other for-profit.               other Federal agencies to take this                    unless the collection of information
                                                     Estimated Number of Respondents:                     opportunity to comment on proposed                     displays a valid OMB control number.
                                                  500.                                                    and/or continuing information                          Books or records relating to a collection
                                                     Estimated Time per Respondent: 5                     collections, as required by the                        of information must be retained as long
                                                  hours and 26 minutes.                                   Paperwork Reduction Act of 1995,                       as their contents may become material
                                                     Estimated Total Annual Burden                        Public Law 104–13 (44 U.S.C.                           in the administration of any internal
                                                  Hours: 2,715.                                           3506(c)(2)(A)). Currently, the IRS is                  revenue law. Generally, tax returns and
                                                     The following paragraph applies to all               soliciting comments concerning, (TD                    tax return information are confidential,
                                                  of the collections of information covered               7533, Disc Rules on Procedure and                      as required by 26 U.S.C. 6103.
                                                  by this notice:                                         Administration; Rules on Export Trade                     Request for Comments: Comments
                                                     An agency may not conduct or                         Corporations), and (TD 7896, Income                    submitted in response to this notice will
                                                  sponsor, and a person is not required to                From Trade Shows).                                     be summarized and/or included in the
                                                  respond to, a collection of information                                                                        request for OMB approval. All
                                                                                                          DATES: Written comments should be
                                                  unless the collection of information                                                                           comments will become a matter of
                                                  displays a valid OMB control number.                    received on or before March 20, 2017 to                public record. Comments are invited on:
                                                  Books or records relating to a collection               be assured of consideration.                           (a) Whether the collection of
                                                  of information must be retained as long                 ADDRESSES: Direct all written comments                 information is necessary for the proper
                                                  as their contents may become material                   to Tuawana Pinkston, Internal Revenue                  performance of the functions of the
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                                                  in the administration of any internal                   Service, Room 6526, 1111 Constitution                  agency, including whether the
                                                  revenue law. Generally, tax returns and                 Avenue NW., Washington, DC 20224.                      information shall have practical utility;
                                                  tax return information are confidential,                FOR FURTHER INFORMATION CONTACT:                       (b) the accuracy of the agency’s estimate
                                                  as required by 26 U.S.C. 6103.                          Requests for additional information or                 of the burden of the collection of
                                                     Request for Comments: Comments                       copies of the regulations should be                    information; (c) ways to enhance the
                                                  submitted in response to this notice will               directed to LaNita Van Dyke, at Internal               quality, utility, and clarity of the
                                                  be summarized and/or included in the                    Revenue Service, Room 6526, 1111                       information to be collected; (d) ways to


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                                                  6728                         Federal Register / Vol. 82, No. 12 / Thursday, January 19, 2017 / Notices

                                                  minimize the burden of the collection of                This request for comment is being made                 DEPARTMENT OF VETERANS
                                                  information on respondents, including                   pursuant to Section 3506(c)(2)(A) of the               AFFAIRS
                                                  through the use of automated collection                 PRA.
                                                                                                                                                                 [OMB Control No. 2900–0613]
                                                  techniques or other forms of information                   With respect to the following
                                                  technology; and (e) estimates of capital                collection of information, NCA invites                 Agency Information Collection
                                                  or start-up costs and costs of operation,               comments on:                                           Activity: (Record Keeping at Flight
                                                  maintenance, and purchase of services                                                                          Schools)
                                                                                                             (1) Whether the proposed collection
                                                  to provide information.
                                                                                                          of information is necessary for the                    AGENCY:  Veterans Benefits
                                                    Approved: January 10, 2017.                           proper performance of NCA’s functions,                 Administration, Department of Veterans
                                                  Tuawana Pinkston,                                       including whether the information will                 Affairs.
                                                  IRS Reports Clearance Officer.                          have practical utility; (2) the accuracy of
                                                                                                                                                                 ACTION: Notice.
                                                  [FR Doc. 2017–01158 Filed 1–18–17; 8:45 am]             NCA’s estimate of the burden of the
                                                  BILLING CODE 4830–01–P                                  proposed collection of information; (3)                SUMMARY:   The Veterans Benefits
                                                                                                          ways to enhance the quality, utility, and              Administration (VBA), Department of
                                                                                                          clarity of the information to be                       Veterans Affairs (VA), is announcing an
                                                  DEPARTMENT OF VETERANS                                  collected; and (4) ways to minimize the                opportunity for public comment on the
                                                  AFFAIRS                                                 burden of the collection of information                proposed collection of certain
                                                                                                          on respondents, including through the                  information by the agency. Under the
                                                  [OMB Control No. 2900–0567]                             use of automated collection techniques                 Paperwork Reduction Act (PRA) of
                                                                                                          or the use of other forms of information               1995, Federal agencies are required to
                                                  Information Collection Activity:
                                                                                                          technology.                                            publish notice in the Federal Register
                                                  (Presidential Memorial Certificate
                                                  Form)                                                      Title: Presidential Memorial                        concerning each proposed collection of
                                                                                                          Certificate Form VA form 40–0247.                      information, including each proposed
                                                  AGENCY:  National Cemetery                                 OMB Control Number: 2900–0567.                      extension of a currently approved
                                                  Administration, Department of Veterans                                                                         collection, and allow 60 days for public
                                                  Affairs.                                                   Type of Review: Revision of a                       comment in response to the notice. This
                                                                                                          currently approved collection.                         notice solicits comments on information
                                                  ACTION: Notice.
                                                                                                             Abstract: The National Cemetery                     needed to determine a claimant’s
                                                  SUMMARY:   The National Cemetery                        Administration (NCA) made updates to                   entitlement to education benefits.
                                                  Administration (NCA), Department of                     its current VA Form 40–0247. The                       DATES: Written comments and
                                                  Veterans Affairs (VA), is announcing an                 original VA Form 40–0247 is for                        recommendations on the proposed
                                                  opportunity for public comment on the                   requests for initial copies of a                       collection of information should be
                                                  proposed collection of certain                          Presidential Memorial Certificates                     received on or before March 20, 2017.
                                                  information by the agency. Under the                    (PMC’s). The updates to the form would                 ADDRESSES: Submit written comments
                                                  Paperwork Reduction Act (PRA) of                        include the following changes with no                  on the collection of information through
                                                  1995, Federal agencies are required to                  additional respondent burden:                          Federal Docket Management System
                                                  publish notice in the Federal Register
                                                                                                          Æ Format changes                                       (FDMS) at www.Regulations.gov or to
                                                  concerning each proposed collection of
                                                                                                          Æ SSN or Military Service Number from                  Nancy J. Kessinger, Veterans Benefits
                                                  information, including each revised
                                                                                                            Discharge Documents                                  Administration (20M33), Department of
                                                  collection allow 60 days for public
                                                                                                                                                                 Veterans Affairs, 810 Vermont Avenue
                                                  comment in response to the notice.                      Æ Mailing address, email address,                      NW., Washington, DC 20420 or email to
                                                  DATES: Written comments and                               telephone and fax number updates                     nancy.kessinger@va.gov. Please refer to
                                                  recommendations on the proposed                         Æ Wording changed to allow the public                  ‘‘OMB Control No. 2900–0613’’ in any
                                                  collection of information should be                       to also use the form for first time                  correspondence. During the comment
                                                  received on or before March 20, 2017.                     requests                                             period, comments may be viewed online
                                                  ADDRESSES: Submit written comments                                                                             through the FDMS.
                                                  on the collection of information through                  Upon appropriate approval, the NCA
                                                                                                          Web site will display the updated                      FOR FURTHER INFORMATION CONTACT:
                                                  Federal Docket Management System                                                                               Nancy J. Kessinger at (202) 632–8924 or
                                                  (FDMS) at www.Regulations.gov or to                     version of the VA Form 40–0247 for
                                                                                                          public use.                                            FAX (202) 632–8925.
                                                  Willie Lewis, National Cemetery                                                                                SUPPLEMENTARY INFORMATION: Under the
                                                  Administration (43D), Department of                       Affected Public: Individuals or
                                                                                                          Households.                                            PRA of 1995 (Pub. L. 104–13; 44 U.S.C.
                                                  Veterans Affairs, 810 Vermont Avenue                                                                           3501–21), Federal agencies must obtain
                                                  NW., Washington, DC 20420; or email:                      Estimated Annual Burden: 7,200                       approval from the Office of Management
                                                  willie.lewis@va.gov. Please refer to                    hours.                                                 and Budget (OMB) for each collection of
                                                  ‘‘OMB Control No. 2900–0567’’ in any                      Estimated Average Burden per                         information they conduct or sponsor.
                                                  correspondence. During the comment                      Respondent: 3 minutes each.                            This request for comment is being made
                                                  period, comments may be viewed online                                                                          pursuant to Section 3506(c)(2)(A) of the
                                                  through the FDMS.                                         Frequency of Response: One-time.
                                                                                                            Estimated Number of Respondents:                     PRA.
                                                  FOR FURTHER INFORMATION CONTACT:                                                                                  With respect to the following
                                                  Willie Lewis at (202) 461–4242 or FAX                   125,000.
                                                                                                                                                                 collection of information, VBA invites
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                                                  (202) 501–2240.                                           By direction of the Secretary.                       comments on: (1) Whether the proposed
                                                  SUPPLEMENTARY INFORMATION: Under the                    Cynthia Harvey-Pryor,                                  collection of information is necessary
                                                  PRA of 1995 (Pub. L. 104–13; 44 U.S.C.                  Department Clearance Officer, Office of                for the proper performance of VBA’s
                                                  3501–21), Federal agencies must obtain                  Privacy and Records Management,                        functions, including whether the
                                                  approval from the Office of Management                  Department of Veterans Affairs.                        information will have practical utility;
                                                  and Budget (OMB) for each collection of                 [FR Doc. 2017–01144 Filed 1–18–17; 8:45 am]            (2) the accuracy of VBA’s estimate of the
                                                  information they conduct or sponsor.                    BILLING CODE 8320–01–P                                 burden of the proposed collection of


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Document Created: 2018-02-01 15:15:42
Document Modified: 2018-02-01 15:15:42
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 March 20, 2017 to be assured of consideration.
ContactRequests for additional information or copies of the regulations should be directed to LaNita Van Dyke, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation82 FR 6727 

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