Federal Register / Vol. 89, No. 194 / Monday, October 7, 2024 / Notices 81149 

Dated: October 1, 2024. 

Lisa M. Palluconi, 

Acting Director, Office of Foreign Assets 

Control, U.S. Department of the Treasury. 

[FR Doc. 2024–23084 Filed 10–4–24; 8:45 am] 

BILLING CODE 4810–AL–C 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for TD 8395 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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, 

Special Valuation Rules. 

DATES: Written comments should be 

received on or before December 6, 2024 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include ‘‘OMB Number 1545–1241— 

Special Valuation Rules’’ in the subject 

line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at 

(202)317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 


lotter on DSK11XQN23PROD with NOTICES1EN07OC24.004</GPH>

Entities 

1. SOLAR-INVEST LLC (Cyrillic: 000 COJIAP-11HBECT) (a.k.a. OBSHCHESTVO S 

OGRANICHENNOI OTVETSTENNOSTYU SOLAR-INVEST), UL Usacheva D. 29, 

K. 9, porn. IV, Kornn. 16, Moscow 119048, Russia; Secondary sanctions risk: See 

Section 11 of Executive Order 14024.; Organization Established Date 04 Aug 2020; Tax 

ID No. 9704025618 (Russia); Registration Number 1207700271701 (Russia) [CYBER2] 

[RUSSIA-EO14024]. 

Designated pursuant to section l(a)(iii)(C) ofE.O. 13694, as amended, for being owned 

or controlled by, or having acted or purported to act for or on behalf of, directly or 

indirectly, BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in 

property are blocked pursuant to E.O. 13694, as amended. 

Also designated pursuant to section l(a)(vii) ofE.O. 14024 for being owned or controlled 

by, or having acted or purported to act for or on behalf of, directly or indirectly, 

BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in property 

are blocked pursuant to E.O. 14024. 

2. VYMPEL-ASSISTANCE LLC (Cyrillic: 000 BbIMIIEJI-CO,[(E.0CTBl1E) (a.k.a. 

OBSHCHESTVO S OGRANICHENNOI OTVETSTVENNOSTYU VYMPELSODEISTVIE; f.k.a. 000 VYMPEL-DETEKTIV; a.k.a. VYMPEL-SODEISTVIE), UL 

Bobruiskaya, d.l, Moscow 121351, Russia; Per. Afanasevski B., d. 5/12, str. 7, Moscow, 

Russia; Secondary sanctions risk: See Section 11 of Executive Order 14024.; 

Organization Established Date 18 Dec 2007; Tax ID No. 7731582597 (Russia); 

Registration Number 1077764001424 (Russia) [CYBER2] [RUSSIA-EO14024]. 

Designated pursuant to section l(a)(iii)(C) ofE.O. 13694, as amended, for being owned 

or controlled by, or having acted or purported to act for or on behalf of, directly or 

indirectly, BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in 

property are blocked pursuant to E.O. 13694, as amended. 

Also designated pursuant to section l(a)(vii) E.O. 14024 for being owned or controlled 

by, or having acted or purported to act for or on behalf of, directly or indirectly, 

BENDERSKIY, Eduard Vitalyevich, a person whose property and interests in property 

are blocked pursuant to E.O. 14024. 
81150 Federal Register / Vol. 89, No. 194 / Monday, October 7, 2024 / Notices 

SUPPLEMENTARY INFORMATION: 

Title: Special Valuation Rules. 

OMB Number: 1545–1241. 

Regulation Project Number: 8395. 

Abstract: Section 2701 of the Internal 

Revenue Code allows various elections 

by family members who make gifts of 

common stock or partnership interests 

and retain senior interest. This 

regulation provides guidance on how 

taxpayers make these elections, what 

information is required, and how the 

transfer is to be disclosed on the gift tax 

return (Form 709). Current Actions: 

There are no changes being made to the 

regulation at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

1,200. 

Estimated Time per Respondent: 25 

mins. 

Estimated Total Annual Burden 

Hours: 496. 

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. Comments 

will be 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 has 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 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: October 1, 2024. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2024–23107 Filed 10–4–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 461 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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, 

Limitation on Business Losses. 

DATES: Written comments should be 

received on or before December 6, 2024 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Andres Garcia, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

by email to pra.comments@irs.gov. 

Include ‘‘OMB Number 1545–2283— 

Limitation on Business Losses’’ in the 

subject line of the message. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of this collection should be 

directed to Martha R. Brinson, at (202) 

317–5753, or at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Limitation on Business Losses. 

OMB Number: 1545–2283. 

Form Number: 461. 

Abstract: Form 461 and its separate 

instructions calculates the limitation on 

business losses, and the excess business 

losses that will be treated as net 

operating loss (NOL) carried forward to 

subsequent taxable years. In the case of 

a partnership or S corporation, the 

provision applies at the partner or 

shareholder level. This form is used by 

noncorporate taxpayers and will be 

attached to a tax return (F1040, 1040NR, 

1041, 1041–QFT, 1041–N, or 990–T). 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organization, and not-for-profit 

institutions. 

Estimated Number of Responses: 

2,909,026. 

Estimated Time per Response: 22 

mins. 

Estimated Total Annual Burden 

Hours: 1,105,430. 

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. Comments 

will be 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 has 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 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: October 1, 2024. 

Martha R. Brinson, 

Tax Analyst. 

[FR Doc. 2024–23102 Filed 10–4–24; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Interest Rate Paid on Cash Deposited 

To Secure U.S. Immigration and 

Customs Enforcement Immigration 

Bonds 

AGENCY: Departmental Offices, Treasury. 

ACTION: Notice. 

SUMMARY: For the period beginning 

October 1, 2024, and ending on 

December 31, 2024, the U.S. 

Immigration and Customs Enforcement 

Immigration Bond interest rate is 3 per 

centum per annum. 

DATES: Rates are applicable October 1, 

2024, to December 31, 2024. 

ADDRESSES: Comments or inquiries may 

be mailed to Will Walcutt, Supervisor, 

Funds Management Branch, Funds 

Management Division, Fiscal 

Accounting, Bureau of the Fiscal 


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