Federal Register / Vol. 80, No. 21 / Monday, February 2, 2015 / Notices 5623 

V. Initial Reporting 

For the March 31, 2015, report date, 

institutions may provide reasonable 

estimates for any new or revised Call 

Report items initially required to be 

reported as of that date for which the 

requested information is not readily 

available. 

VI. Request for Comment 

Public comment is requested on all 

aspects of this joint notice. In particular, 

do institutions expect that making any 

specific line items on the proposed 

revised risk-weighted assets portion of 

Call Report Schedule RC–R public 

would cause them competitive or other 

harm? If so, identify the specific line 

items and describe in detail the nature 

of the harm. 

Additionally, comments are invited 

on: 

(a) Whether the collections of 

information that are the subject of this 

notice are necessary for the proper 

performance of the agencies’ functions, 

including whether the information has 

practical utility; 

(b) The accuracy of the agencies’ 

estimates of the burden of the 

information collections as they are 

proposed to be revised, including the 

validity of the methodology and 

assumptions used; 

(c) Ways to enhance the quality, 

utility, and clarity of the information to 

be collected; 

(d) Ways to minimize the burden of 

information collections 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. 

Comments submitted in response to 

this joint notice will be shared among 

the agencies. All comments will become 

a matter of public record. 

Dated: January 22, 2015. 

Stuart Feldstein, 

Director, Legislative and Regulatory Activities 

Division, Office of the Comptroller of the 

Currency. 

By order of the Board of Governors of the 

Federal Reserve System, January 26, 2015. 

Robert deV. Frierson, 

Secretary of the Board. 

Dated at Washington, DC, this 21st day of 

January, 2015. 

Federal Deposit Insurance Corporation. 

Robert E. Feldman, 

Executive Secretary. 

[FR Doc. 2015–02056 Filed 1–30–15; 8:45 am] 

BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Department of the 

Treasury, 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 proposed 

and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995, 

Public Law 104–13 (44 U.S.C. 

3506(c)(2)(A)). Currently, the IRS is 

soliciting comments concerning 

Conforming Adjustments Subsequent to 

Section 482 Allocations. 

DATES: Written comments should be 

received on or before April 3, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Preston, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulations should be 

directed to Sara Covington at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the Internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Conforming Adjustments 

Subsequent to Section 482 Allocations. 

OMB Number: 1545–1657. Revenue 

Procedure Number: Revenue Procedure 

99–32. 

Abstract: Revenue Procedure 99–32 

provides guidance for conforming a 

taxpayer’s accounts to reflect a primary 

adjustment under Internal Revenue 

Code section 482. The revenue 

procedure prescribes the applicable 

procedures for the repatriation of cash 

by a United States taxpayer via an 

interest-bearing account receivable or 

payable in an amount corresponding to 

the amount allocated under Code 

section 482 from, or to, a related person 

with respect to a controlled transaction. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

180 

Estimated Time per Respondent: 9 

hours. 

Estimated Total Annual Burden 

Hours: 1,620. 

The following paragraph applies to all 

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: January 22, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–01839 Filed 1–30–15; 8:45 am] 

BILLING CODE 4830–01–P 

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