83206 Federal Register / Vol. 88, No. 227 / Tuesday, November 28, 2023 / Notices 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, businesses, and other forprofits. 

Estimated Number of Respondents: 

7,500. 

Estimated Time per Respondent: 12 

mins. 

Estimated Total Annual Burden 

Hours: 1,593. 

3. Title: Like-Kind Exchanges. 

OMB Number: 1545–1190. 

Form Number: Form 8824. 

Abstract: Section 1031 of the Internal 

Revenue Code allows for the nonrecognition of gain or loss on the 

exchange of business or investment 

property. Section 1043 allows for the 

non-recognition of gain from 

dispositions made by certain members 

of the executive branch of the Federal 

government because of a conflict of 

interest. Form 8824 provides taxpayers 

with an easy method of determining 

whether a transaction qualifies for likekind exchange treatment, the gain or 

loss, if any recognized because of the 

exchange, and the basis in the new 

property received in the exchange. 

Current Actions: Substantial changes 

are being made to the form and 

instructions, based on Regulations 

sections 1.1031(a)–1(a)(3) and 

1.1031(a)–3 (and IRC 1031 as updated 

by Pub. L. 115–97 (TCJA), section 

13303). These rules limit the property 

eligible for like-kind exchanges. Under 

these rules, only property meeting the 

definition of real property in IRC 1031 

is like-kind property for purposes of 

like-kind exchanges. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organization, and not-for-profit 

institution. 

Estimated Number of Respondents: 

137,547. 

Estimated Time per Respondent: 17 

hrs., 11 min. 

Estimated Total Annual Burden 

Hours: 2,364,433. 

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

Melody Braswell, 

Treasury PRA Clearance Officer. 

[FR Doc. 2023–26169 Filed 11–27–23; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Allowance for Private Purchase of an 

Outer Burial Receptacle in Lieu of a 

Government-Furnished Graveliner for 

a Grave in a Department of Veterans 

Affairs National Cemetery 

AGENCY: Department of Veterans Affairs. 

ACTION: Notice. 

SUMMARY: The Department of Veterans 

Affairs (VA) is updating the monetary 

allowance payable for privately 

purchased outer burial receptacles for 

qualifying interments in a VA national 

cemetery that occur during calendar 

year (CY) 2024. The allowance is equal 

to the average cost of Governmentfurnished graveliners less any 

administrative costs associated with 

processing and paying the allowance. 

The purpose of this notice is to notify 

interested parties of the average cost of 

Government-furnished graveliners, 

associated administrative costs and the 

allowance amount payable for 

qualifying interments that occur in CY 

2024. 

DATES: This allowance amount is 

effective on January 1, 2024. 

FOR FURTHER INFORMATION CONTACT: 

William Carter, Chief of Budget 

Execution Division, National Cemetery 

Administration, Department of Veterans 

Affairs, 810 Vermont Avenue NW, 

Washington, DC 20420, telephone: 202– 

461–9764 (this is not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: Title 38 

U.S.C. 2306(e)(3), (4) authorizes VA to 

provide a monetary allowance for the 

private purchase of an outer burial 

receptacle for casketed burials in a VA 

national cemetery. VA administers the 

outer burial receptacle allowance in 

accordance with 38 CFR 38.629, which 

specifies how the allowance amount is 

determined each year and requires VA 

to post the amount of the allowance in 

the Notices section of the Federal 

Register. 

The allowance for qualified 

interments that occur during CY 2024 is 

equal to the average cost of Governmentfurnished graveliners in fiscal year (FY) 

2023, less the administrative cost 

incurred by VA in processing and 

paying the allowance in lieu of the 

Government-furnished graveliner. 

The average cost of Governmentfurnished graveliners is determined by 

taking VA’s total cost during a fiscal 

year for single-depth graveliners that 

were procured for placement at the time 

of interment and dividing it by the total 

number of such graveliners procured by 

VA during that fiscal year. The 

calculation excludes both graveliners 

pre-placed in gravesites as part of 

cemetery gravesite development projects 

and all double-depth graveliners. Using 

this method of computation, the average 

cost was determined to be $420.00 for 

FY 2023. 

The administrative cost is based on 

the costs incurred by VA during CY 

2023 that relate to processing and 

paying an allowance in lieu of the 

Government-furnished graveliner. This 

cost has been determined to be $9.00. 

The allowance payable for qualifying 

interments occurring during CY 2024, 

therefore, is $411.00. 

Signing Authority 

Denis McDonough, Secretary of 

Veterans Affairs, approved and signed 

this document on November 21, 2023, 

and authorized the undersigned to sign 

and submit the document to the Office 

of the Federal Register for publication 

electronically as an official document of 

the Department of Veterans Affairs. 

Luvenia Potts, 

Regulation Development Coordinator, Office 

of Regulation Policy & Management, Office 

of General Counsel, Department of Veterans 

Affairs. 

[FR Doc. 2023–26140 Filed 11–27–23; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0786] 

Agency Information Collection 

Activity: Department of Veterans 

Affairs (VA) Vocational Rehabilitation 

and Employment (VR&E) Longitudinal 

Study Survey Questionnaire 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 

Paperwork Reduction Act (PRA) of 

1995, Federal agencies are required to 

publish notice in the Federal Register 

concerning each proposed collection of 

information, including each proposed 

extension of a currently approved 

collection, and allow 60 days for public 

comment in response to the notice. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before January 29, 2024. 


lotter on DSK11XQN23PROD with NOTICES1