Federal Register / Vol. 89, No. 175 / Tuesday, September 10, 2024 / Notices 73507 

Form Title/description OMB No. 

8995–A SCH C ... Loss Netting and Carryforward .............................................................................................................................. 1545–2294 

8995–A SCH D ... Special Rules for Patrons of Agricultural or Horticultural Cooperatives ................................................................ 1545–2294 

8997 .................... Initial and Annual Statement of Qualified Opportunity Fund (QOF) Investments ................................................. 1545–0123 

8582–CR ............. Passive Activity Credit Limitations ......................................................................................................................... 1545–1034 

8609–A ............... Annual Statement for Low-Income Housing Credit ................................................................................................ 1545–0988 

T .......................... Forest Activities ...................................................................................................................................................... 1545–0007 

* 1545–0074 will not be discontinued it will be the number assigned to all Forms within the individual tax collection. 

* 1545–0123 will not be discontinued. It is the business collection and 8922 will be included in both the Business collection and the Employment Tax collection. 

* 1545–0029 will not be discontinued it will be the number assigned to all Forms within the employment tax collection. 

* 1545–0092 will not be discontinued it will be the number assigned to all Forms within the trust and estate income tax collection. 

Appendix B 

Guidance title/description OMB No. 

Revenue Procedure 2009–20: Safe harbor treatment for taxpayers that experienced losses in certain investment arrangements 

discovered to be criminally fraudulent ................................................................................................................................................. 1545–0092 

Revenue Procedure 2009–26: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability .................................................................................................................................................................................................... 1545–0092 

Revenue Procedure 2009–52: Examination of returns and claims for refund, credit or abatement; determination of correct tax liability .................................................................................................................................................................................................... 1545–0092 

Revenue Procedure 2019–38: Trade or Business .................................................................................................................................. 1545–0092 

TD 9846: Regulations Regarding the Transition Tax Under Section 965 and Related Provisions ........................................................ 1545–2280 

TD 9847: Qualified Business Income Deduction .................................................................................................................................... 1545–0092 

TD 9902: Guidance Under Sections 951A and 954 Regarding Income Subject to a High Rate of Foreign Tax .................................. 1545–0092 

TD 9918: Effect of Section 67(g) on Trusts and Estates ........................................................................................................................ 1545–0092 

TD 9922: Guidance Related to the Allocation and Apportionment of Deductions and Foreign Taxes, Foreign Tax Redeterminations, Foreign Tax Credit Disallowance Under Section 965(g), Consolidated Groups, Hybrid Arrangements and Certain Payments Under Section 951A .................................................................................................................................................................. 1545–1056 

TD 9936: Guidance on Passive Foreign Investment Companies ........................................................................................................... 1545–0092 

TD 9945: Guidance Under Section 1061 ................................................................................................................................................ 1545–0092 

TD 9959: Guidance Related to the Foreign Tax Credit; Clarification of Foreign-Derived Intangible Income ........................................ 1545–2296 

TD 9998: Increased Amounts of Credit or Deduction for Satisfying Certain Prevailing Wage and Registered Apprenticeship Requirements ............................................................................................................................................................................................ 1545–2315 

[FR Doc. 2024–20407 Filed 9–9–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0012] 

Agency Information Collection 

Activity: Application for Cash 

Surrender or Policy Loan 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration (VBA), 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: Comments must be received on 

or before November 12, 2024. 

ADDRESSES: Comments must be 

submitted through www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Program-Specific information: Nancy 

Kessinger, 202–632–8924, 

nancy.kessinger@va.gov. 

VA PRA information: Maribel Aponte, 

202–461–8900, vacopaperworkreduact@

va.gov. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Title: Application for Cash Surrender 

or Policy Loan (VA Form 29–1546), 

Application for Cash Surrender (VA 

Form 29–1546e). 

OMB Control Number: 2900–0012. 

https://www.reginfo.gov/public/do/ 

PRASearch (Once at this link, you can 

enter the OMB Control Number to find 

the historical versions of this 

Information Collection). 

Type of Review: Extension of a 

currently approved collection. 

Abstract: The Application for Cash 

Surrender or Policy Loan solicits 

information needed from Veterans to 

apply for cash surrender value or policy 

loan on his/her insurance. The VA Form 

29–1546e has been added to this 

collection. This is an electronic version 

of the 29–1546 but is for cash surrender 

only. This form was created so Veterans 

can apply for a cash surrender of their 

policy online. This will not affect the 

number of respondents but will make it 

easier and reduce the time it takes for 


khammond on DSKJM1Z7X2PROD with NOTICES
73508 Federal Register / Vol. 89, No. 175 / Tuesday, September 10, 2024 / Notices 

Veterans to receive the cash value of 

their policy. The information on this 

form is required by law, 38 U.S.C. 1906 

and 1944, 38 CFR 6.115, 6.116, 6.117, 

8.27, 6.100, 6.101 and 8.28. 

Affected Public: Individuals and 

households. 

Estimated Annual Burden: 4,939 

hours. 

Estimated Average Burden per 

Respondent: 10 minutes. 

Frequency of Response: Upon 

Request. 

Estimated Number of Respondents: 

29,636. 

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

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration/Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2024–20316 Filed 9–9–24; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0890] 

Agency Information Collection 

Activity: Industry Standard Forms for 

Completing an Appraisal Required by 

VA 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration (VBA), 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 November 12, 

2024. 

ADDRESSES: Comments must be 

submitted through www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Program-Specific information: Nancy J. 

Kessinger, 202–632–8924, 

Nancy.Kessinger@va.gov. 

VA PRA information: Maribel Aponte, 

202–461–8900, vacopaperworkreduact@

va.gov. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VBA’s estimate of the 

burden of the proposed collection of 

information; (3) ways to enhance the 

quality, utility, and clarity of the 

information to be collected; and (4) 

ways to minimize the burden of the 

collection of information on 

respondents, including through the use 

of automated collection techniques or 

the use of other forms of information 

technology. 

Title: Industry Standard Forms for 

Completing an Appraisal Required by 

VA (FNMA Forms 1004, 1004C, 1025, 

2055 and 1075). 

OMB Control Number: 2900–0890. 

Type of Review: Extension of a 

currently approved collection. 

Abstract: This information collection 

package seeks approval of VA’s 

requirement that appraisers utilize 

certain industry-standard forms in 

completing an appraisal. 38 U.S.C. 3731 

authorizes the VA Secretary to establish 

a panel of appraisers, prescribe 

qualifications for such appraisers, and 

determine reasonable value of a 

property, construction, repairs or 

alterations based on an appraisal report 

provided by a panel appraiser for the 

purpose of guaranteeing a loan. 

VA is requesting approval to 

authorize collection of these forms 

because accurate and thorough appraisal 

reporting is critical to the accuracy of 

underwriting for the mortgage process. 

Additionally, VA is looking to expand 

the list of authorized forms for use due 

to ongoing needs related to the 

pandemic. This collection of 

information provides a more thorough 

and complete appraisal of prospective 

VA-guaranteed properties ensuring that 

mortgages are acceptable for VA 

guarantee and thereby protect the 

interest of VA, taxpayers, and the 

Veterans Housing Benefit Program 

Fund. Policies and procedures for 

governing the VA appraisal program are 

set forth in chapter 36, title 38 of the 

CFR. 

Affected Public: Individuals or 

Households. 

Estimated Annual Burden: 10,833. 

Estimated Average Burden Per 

Respondent: 1 minute. 

Frequency of Response: One time. 

Estimated Number of Respondents: 

650,000. 

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

Maribel Aponte, 

VA PRA Clearance Officer, Office of 

Enterprise and Integration/Data Governance 

Analytics, Department of Veterans Affairs. 

[FR Doc. 2024–20320 Filed 9–9–24; 8:45 am] 

BILLING CODE 8320–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0060] 

Agency Information Collection 

Activity: Claim for One Sum Payment 

Government Life Insurance, Claim for 

Monthly Payments Government Life 

Insurance, and Claim for One Sum 

Payment Government Life Insurance 

(DocuSign) 

AGENCY: Veterans Benefits 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Benefits 

Administration (VBA), 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: Comments must be received on 

or before November 12, 2024. 

ADDRESSES: Comments must be 

submitted through www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: 

Program-Specific information: Nancy 

Kessinger, 202–461–8900, 

nancy.kessinger@va.gov. 

VA PRA information: Maribel Aponte, 

202–461–8900, vacopaperworkreduact@

va.gov. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995, Federal agencies must 

obtain approval from the Office of 

Management and Budget (OMB) for each 

collection of information they conduct 

or sponsor. This request for comment is 

being made pursuant to section 

3506(c)(2)(A) of the PRA. 

With respect to the following 

collection of information, VBA invites 

comments on: (1) whether the proposed 

collection of information is necessary 

for the proper performance of VBA’s 

functions, including whether the 


khammond on DSKJM1Z7X2PROD with NOTICES