83 FR 13588 - Agency Information Collection Activities; Submission for OMB Review; Comment Request; Changes in Periods of Accounting

DEPARTMENT OF THE TREASURY

Federal Register Volume 83, Issue 61 (March 29, 2018)

Page Range		13588-13588
FR Document		2018-06340

The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests.

Federal Register, Volume 83 Issue 61 (Thursday, March 29, 2018)

[Federal Register Volume 83, Number 61 (Thursday, March 29, 2018)]
[Notices]
[Page 13588]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-06340]


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

DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Changes in Periods of Accounting

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

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

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before April 30, 2018 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury PRA 
Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8142, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Jennifer Quintana by emailing [email protected], calling 
(202) 622-0489, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS)

    Title: Changes in Periods of Accounting.
    OMB Control Number: 1545-1786.
    Type of Review: Revision of a currently approved collection.
    Abstract: This previously approved Revenue Procedure's 2006-45 
(modified and clarified by 2007-64), 2006-46, and 2002-39 (modified by 
2003-79) 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. The only collection of information being reported 
under this ICR is the information in Revenue Procedure 2002-39. The 
burden under Revenue Procedure 2006-45 and 2006-46 are being reported 
under their respective forms (1545-0134 and 1545-0123).
    Forms: None.
    Affected Public: Businesses or other for-profits.
    Estimated Total Annual Burden Hours: 600.

    Authority:  44 U.S.C. 3501 et seq.

    Dated: March 26, 2018.
Jennifer P. Quintana,
Treasury PRA Clearance Officer.
[FR Doc. 2018-06340 Filed 3-28-18; 8:45 am]
 BILLING CODE 4830-01-P

$13588 Federal Register / Vol. 83, No. 61 / Thursday, March 29, 2018 / Notices Estimated Total Annual Burden DEPARTMENT OF THE TREASURY Internal Revenue Service (IRS) Hours: 1,200. Agency Information Collection Title: Changes in Periods of 5. Title: Specific and Continuing Activities; Submission for OMB Accounting. Export Bonds for Distilled Spirits or Review; Comment Request; Changes OMB Control Number: 1545–1786. Wine. in Periods of Accounting Type of Review: Revision of a OMB Control Number: 1513–0135. currently approved collection. AGENCY: Departmental Offices, U.S. Type of Review: Revision of a Department of the Treasury. Abstract: This previously approved currently approved collection. ACTION: Notice. Revenue Procedure’s 2006–45 (modified and clarified by 2007–64), 2006–46, and Abstract: The IRC at 26 U.S.C. 5175, 2002–39 (modified by 2003–79) provide SUMMARY: The Department of the 5214, and 5362 authorizes exporters Treasury will submit the following the comprehensive administrative rules (other than proprietors of distilled information collection requests to the and guidance for affected taxpayers spirits plants or bonded wine premises) Office of Management and Budget adopting, changing, or retaining annual to withdraw distilled spirits and wine, (OMB) for review and clearance in accounting periods, for federal income without payment of tax, for export if the accordance with the Paperwork tax purposes. In order to determine exporter provides a bond, as prescribed Reduction Act of 1995, on or after the whether a taxpayer has properly by regulation. In order to protect the date of publication of this notice. The adopted, changed to, or retained an revenue and provide exporters with a public is invited to submit comments on annual accounting period, certain degree of flexibility based on individual these requests. information regarding the taxpayer’s need, the TTB alcohol export DATES: Comments should be received on qualification for and use of the regulations in 27 CFR part 28 allow or before April 30, 2018 to be assured requested annual accounting period is exporters to file either a specific bond of consideration. required. The revenue procedures using TTB F 5100.25 to cover a single ADDRESSES: Send comments regarding request the information necessary to shipment or a continuing bond using the burden estimate, or any other aspect make that determination when the TTB F 5100.30 to cover export of the information collection, including information is not otherwise available. shipments made from time to time. suggestions for reducing the burden, to The only collection of information being (1) Office of Information and Regulatory reported under this ICR is the Form: TTB F 5100.25, TTB F 5100.30. Affairs, Office of Management and information in Revenue Procedure Affected Public: Businesses or other Budget, Attention: Desk Officer for 2002–39. The burden under Revenue for-profits. Treasury, New Executive Office Procedure 2006–45 and 2006–46 are Estimated Total Annual Burden Building, Room 10235, Washington, DC being reported under their respective Hours: 20. 20503, or email at OIRA_Submission@ forms (1545–0134 and 1545–0123). OMB.EOP.gov and (2) Treasury PRA Forms: None. Authority: 44 U.S.C. 3501 et seq. Clearance Officer, 1750 Pennsylvania Affected Public: Businesses or other Dated: March 26, 2018. Ave. NW, Suite 8142, Washington, DC for-profits. Spencer W. Clark, 20220, or email at PRA@treasury.gov. Estimated Total Annual Burden Treasury PRA Clearance Officer. FOR FURTHER INFORMATION CONTACT: Hours: 600. [FR Doc. 2018–06305 Filed 3–28–18; 8:45 am] Copies of the submissions may be obtained from Jennifer Quintana by Authority: 44 U.S.C. 3501 et seq. BILLING CODE 4810–31–P emailing PRA@treasury.gov, calling Dated: March 26, 2018. (202) 622–0489, or viewing the entire Jennifer P. Quintana, information collection request at Treasury PRA Clearance Officer. www.reginfo.gov. [FR Doc. 2018–06340 Filed 3–28–18; 8:45 am] SUPPLEMENTARY INFORMATION: BILLING CODE 4830–01–P sradovich on DSK3GMQ082PROD with NOTICES VerDate Sep<11>2014 19:09 Mar 28, 2018 Jkt 244001 PO 00000 Frm 00120 Fmt 4703 Sfmt 9990 E:\FR\FM\29MRN1.SGM 29MRN1$

Document Created: 2018-03-29 00:26:19
Document Modified: 2018-03-29 00:26:19

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.
Dates		Comments should be received on or before April 30, 2018 to be assured of consideration.
Contact		Copies of the submissions may be obtained from Jennifer Quintana by emailing [email protected], calling (202) 622-0489, or viewing the entire information collection request at www.reginfo.gov.
FR Citation		83 FR 13588