83 FR 23527 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 98 (May 21, 2018)

Page Range		23527-23527
FR Document		2018-10741

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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to amortization of intangible property.

Federal Register, Volume 83 Issue 98 (Monday, May 21, 2018)

[Federal Register Volume 83, Number 98 (Monday, May 21, 2018)]
[Notices]
[Page 23527]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-10741]


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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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning information collection 
requirements related to amortization of intangible property.

DATES: Written comments should be received on or before July 20, 2018 
to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie 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 regulation should be directed to Sara Covington, at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or at (202) 317-6038, or through the internet at 
Sara.L.Covington@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Amortization of Intangible Property.
    OMB Number: 1545-1671.
    Regulation Project Number: REG-209709-94 (TD 8865).
    Abstract: These regulations apply to property acquired after 
January 25, 2000. Regulations to implement section 197(e)(4)(D) are 
applicable August 11, 1993, for property acquired after August 10, 1993 
(or July 26, 1991, for property acquired after July 25, 1991, if a 
valid retroactive election has been made under Sec.  1.197-1).
    Current Actions: There are no change being made to the regulation 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 500.
    Estimated Time per Respondent: 3 hours.
    Estimated Total Annual Burden Hours: 1,500.
    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: May 14, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-10741 Filed 5-18-18; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 83, No. 98 / Monday, May 21, 2018 / Notices 23527

public by automated, electronic, directed to Sara Covington, at Internal through the use of automated collection
mechanical, or other technological Revenue Service, Room 6526, 1111 techniques or other forms of information
collection techniques or other forms of Constitution Avenue NW, Washington, technology; and (e) estimates of capital
information technology (e.g., permitting DC 20224, or at (202) 317–6038, or or start-up costs and costs of operation,
electronic submission of responses). See through the internet at maintenance, and purchase of services
44 U.S.C. 3506(c)(2)(A)(I)–(iv); 5 CFR Sara.L.Covington@irs.gov. to provide information.
1320.8(d)(1)(i)–(iv). The Department SUPPLEMENTARY INFORMATION: Approved: May 14, 2018.
believes that soliciting public comment Title: Amortization of Intangible Laurie Brimmer,
will promote its efforts to reduce the Property. Senior Tax Analyst.
administrative and paperwork burdens OMB Number: 1545–1671. [FR Doc. 2018–10741 Filed 5–18–18; 8:45 am]
associated with the collection of Regulation Project Number: REG–
information mandated by Federal BILLING CODE 4830–01–P
209709–94 (TD 8865).
regulations. In summary, the Abstract: These regulations apply to
Department reasons that comments property acquired after January 25, DEPARTMENT OF THE TREASURY
received will advance three objectives: 2000. Regulations to implement section
(i) Reduce reporting burdens; (ii) ensure 197(e)(4)(D) are applicable August 11, Internal Revenue Service
that it organizes information collection 1993, for property acquired after August
requirements in a ‘‘user friendly’’ format 10, 1993 (or July 26, 1991, for property Proposed Collection; Comment
to improve the use of such information; acquired after July 25, 1991, if a valid Request for Regulation Project
and (iii) accurately assess the resources retroactive election has been made
expended to retrieve and produce AGENCY: Internal Revenue Service (IRS),
under § 1.197–1).
information requested. See 44 U.S.C. Treasury.
Current Actions: There are no change
3501. being made to the regulation at this ACTION: Notice and request for
Authority: The Paperwork Reduction time. comments.
Act of 1995; 44 U.S.C. Chapter 35, as Type of Review: Extension of a
amended; and 49 CFR 1.48. SUMMARY: The Internal Revenue Service,
currently approved collection. as part of its continuing effort to reduce
Issued in Washington, DC, on May 7, 2018. Affected Public: Business or other for- paperwork and respondent burden,
Habib Azarsina, profit organizations. invites the general public and other
Privacy and PRA Clearance Officer, Office Estimated Number of Respondents: Federal agencies to take this
of the Secretary. 500. opportunity to comment on proposed
[FR Doc. 2018–10033 Filed 5–17–18; 11:15 am] Estimated Time per Respondent: 3 and/or continuing information
BILLING CODE 4910–22–P
hours. collections, as required by the
Estimated Total Annual Burden Paperwork Reduction Act of 1995. The
Hours: 1,500. IRS is soliciting comments concerning
DEPARTMENT OF THE TREASURY The following paragraph applies to all Form 8928, Return of Certain Excise
of the collections of information covered Taxes Under Chapter 43 of the Internal
Internal Revenue Service by this notice: Revenue Code and information
An agency may not conduct or collection requirements related to
Proposed Collection; Comment sponsor, and a person is not required to employer comparable contributions of
Request for Regulation Project respond to, a collection of information HSAs and requirement for filing excise
unless the collection of information tax under section 4980B, 4980D, 4980E
AGENCY: Internal Revenue Service (IRS), displays a valid OMB control number.
Treasury. & 4980G.
Books or records relating to a
ACTION: Notice and request for DATES: Written comments should be
collection of information must be
comments. received on or before July 20, 2018 to be
retained as long as their contents may
assured of consideration.
SUMMARY: The Internal Revenue Service, become material in the administration
of any internal revenue law. Generally, ADDRESSES: Direct all written comments
as part of its continuing effort to reduce to Laurie Brimmer, Internal Revenue
paperwork and respondent burden, tax returns and tax return information
are confidential, as required by 26 Service, Room 6526, 1111 Constitution
invites the general public and other Avenue NW, Washington, DC 20224.
Federal agencies to take this U.S.C. 6103.
Request for Comments: Comments FOR FURTHER INFORMATION CONTACT: :
opportunity to comment on information
submitted in response to this notice will Requests for additional information or
collections, as required by the
be summarized and/or included in the copies of this regulation should be
Paperwork Reduction Act of 1995. The
request for OMB approval. All directed to Sara Covington, at Internal
IRS is soliciting comments concerning
comments will become a matter of Revenue Service, Room 6525, 1111
information collection requirements
public record. Comments are invited on: Constitution Avenue NW, Washington,
related to amortization of intangible
(a) Whether the collection of DC 20224, or at (202)317–6038 or
property.
information is necessary for the proper through the internet at
DATES: Written comments should be performance of the functions of the Sara.L.Covington@irs.gov.
received on or before July 20, 2018 to be agency, including whether the SUPPLEMENTARY INFORMATION:
assured of consideration. information shall have practical utility; Title: Form 8928—Return of Certain
sradovich on DSK3GMQ082PROD with NOTICES

ADDRESSES: Direct all written comments (b) the accuracy of the agency’s estimate Excise Taxes Under Chapter 43 of the
to Laurie Brimmer, Internal Revenue of the burden of the collection of Internal Revenue Code & TD 9457—
Service, Room 6526, 1111 Constitution information; (c) ways to enhance the Employer Comparable Contributions to
Avenue NW, Washington, DC 20224. quality, utility, and clarity of the HSAs and requirement of Return for
FOR FURTHER INFORMATION CONTACT: information to be collected; (d) ways to filing excise taxes under sections
Requests for additional information or minimize the burden of the collection of 4980B,4980D,4980E and4980G.
copies of the regulation should be information on respondents, including OMB Number: 1545–2146.

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Document Created: 2018-11-02 11:08:25
Document Modified: 2018-11-02 11:08:25

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 July 20, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the regulation should be directed to Sara Covington, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317-6038, or through the internet at [email protected]
FR Citation		83 FR 23527

83 FR 23527 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 98 (May 21, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service