Federal Register / Vol. 80, No. 72 / Wednesday, April 15, 2015 / Notices 20295 

agencies, supplemented the 

identification information for 1 entity 

whose property and interests in 

property are blocked pursuant to 

Executive Order 13224. The 

supplemental identification information 

for the entity is as follows: 

Entity 

1. REVIVAL OF ISLAMIC HERITAGE 

SOCIETY (a.k.a. AFGHAN SUPPORT 

COMMITTEE; a.k.a. AHIYAHU TURUS; 

a.k.a. AHYA UL TURAS; a.k.a. AHYA 

UTRAS; a.k.a. AL-FORQAN ALKHAIRYA; a.k.a. AL-FURQAN ALKHARIYA; a.k.a. AL-FURQAN 

CHARITABLE FOUNDATION; a.k.a. 

AL-FURQAN FOUNDATION WELFARE 

TRUST; a.k.a. AL-FURQAN KHARIA; 

a.k.a. AL-FURQAN UL KHAIRA; a.k.a. 

AL-FURQAN WELFARE 

FOUNDATION; a.k.a. AL-TURAZ 

ORGANIZATION; a.k.a. AL-TURAZ 

TRUST; a.k.a. FORKHAN RELIEF 

ORGANIZATION; a.k.a. HAYAT UR 

RAS AL-FURQAN; a.k.a. HAYATURAS; 

a.k.a. HAYATUTRAS; a.k.a. HIYAT 

ORAZ AL ISLAMIYA; a.k.a. JAMIA 

IHYA UL TURATH; a.k.a. JAMIAT ALHAYA AL-SARAT; a.k.a. JAMIAT 

AYAT-UR-RHAS AL ISLAMIA; a.k.a. 

JAMIAT IHIA AL-TURATH ALISLAMIYA; a.k.a. JAMIAT IHYA UL 

TURATH AL ISLAMIA; a.k.a. JAMITO 

AHIA TORAS AL-ISLAMI; a.k.a. 

LAJNAT UL MASA EIDATUL 

AFGHANIA; a.k.a. LAJNATUL 

FURQAN; a.k.a. ORGANIZATION FOR 

PEACE AND DEVELOPMENT 

PAKISTAN; a.k.a. RAIES KHILQATUL 

QURANIA FOUNDATION OF 

PAKISTAN; a.k.a. REVIVAL OF 

ISLAMIC SOCIETY HERITAGE ON THE 

AFRICAN CONTINENT; a.k.a. ‘‘AL 

MOSUSTA FURQAN’’; a.k.a. ‘‘ALFORKAN’’; a.k.a. ‘‘AL-FURKAN’’; a.k.a. 

‘‘AL-MOSASATUL FURQAN’’; a.k.a. 

‘‘ASC’’; a.k.a. ‘‘HITRAS’’; a.k.a. 

‘‘JAMIAT AL-FURQAN’’; a.k.a. 

‘‘MOASSESA AL-FURQAN’’; a.k.a. 

‘‘MOSASA-TUL-FORQAN’’; a.k.a. 

‘‘RIHS’’; a.k.a. ‘‘SOCIAL 

DEVELOPMENT FOUNDATION’’), 

House Number 56, E. Canal Road, 

University Town, Peshawar, Pakistan; 

Afghanistan; Near old Badar Hospital in 

University Town, Peshawar, Pakistan; 

Chinar Road, University Town, 

Peshawar, Pakistan [SDGT]. 

Dated: April 7, 2015. 

John E. Smith, 

Acting Director, Office of Foreign Assets 

Control. 

[FR Doc. 2015–08639 Filed 4–14–15; 8:45 am] 

BILLING CODE 4810–AL–P 

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. 

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)). The IRS is soliciting 

comments concerning a final regulation, 

REG–146459–05 (TD 9324), Designated 

Roth Contributions under Section 402A. 

DATES: Written comments should be 

received on or before June 15, 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 LaNita Van Dyke at Internal 

Revenue Service, Room 6517, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the Internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Designated Roth Contributions. 

OMB Number: 1545–1992. 

Regulation Project Number: REG– 

146459–05 (TD 9324). 

Abstract: These final regulations 

provide guidance concerning the 

taxation of distributions from 

designated Roth accounts under 

qualified cash or deferred arrangements 

under section 401(k). 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business, other forprofit organizations. 

Estimated Number of Respondents: 

357,000. 

Estimated Time per Respondent: 2 

hrs. 19 min. 

Estimated Total Annual Burden 

Hours: 828,000. 

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; (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: April 7, 2015. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2015–08652 Filed 4–14–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Credit for Renewable Electricity 

Production and Refined Coal 

Production, and Publication of Inflation 

Adjustment Factor and Reference 

Prices for Calendar Year 2015 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Publication of inflation 

adjustment factor and reference prices 

for calendar year 2015 as required by 

sections 45(e)(2)(A) (26 U.S.C. 

45(e)(2)(A)) and 45(e)(8)(C) (26 U.S.C. 

45(e)(8)(C)) of the Internal Revenue 

Code. 

SUMMARY: The 2015 inflation adjustment 

factor and reference prices are used in 

determining the availability of the credit 

for renewable electricity production and 

refined coal production under section 

45. For calendar year 2015, the credit 

period for Indian coal production has 

expired. 


tkelley on DSK3SPTVN1PROD with NOTICES
20296 Federal Register / Vol. 80, No. 72 / Wednesday, April 15, 2015 / Notices 

DATES: The 2015 inflation adjustment 

factor and reference prices apply to 

calendar year 2015 sales of kilowatt 

hours of electricity produced in the 

United States or a possession thereof 

from qualified energy resources and to 

2015 sales of refined coal produced in 

the United States or a possession 

thereof. 

Inflation Adjustment Factor: The 

inflation adjustment factor for calendar 

year 2015 for qualified energy resources 

and refined coal is 1.5336. 

Reference Prices: The reference price 

for calendar year 2015 for facilities 

producing electricity from wind is 4.50 

cents per kilowatt hour. The reference 

prices for fuel used as feedstock within 

the meaning of section 45(c)(7)(A) 

(relating to refined coal production) are 

$31.90 per ton for calendar year 2002 

and $57.64 per ton for calendar year 

2015. The reference prices for facilities 

producing electricity from closed-loop 

biomass, open-loop biomass, geothermal 

energy, solar energy, small irrigation 

power, municipal solid waste, qualified 

hydropower production, and marine 

and hydrokinetic renewable energy have 

not been determined for calendar year 

2015. 

Phaseout Calculation: Because the 

2015 reference price for electricity 

produced from wind (4.50 cents per 

kilowatt hour) does not exceed 8 cents 

multiplied by the inflation adjustment 

factor (1.5336), the phaseout of the 

credit provided in section 45(b)(1) does 

not apply to such electricity sold during 

calendar year 2015. Because the 2015 

reference price of fuel used as feedstock 

for refined coal ($57.64) does not exceed 

$83.17 (which is the $31.90 reference 

price of such fuel in 2002 multiplied by 

the inflation adjustment factor (1.5336) 

and 1.7), the phaseout of the credit 

provided in section 45(e)(8)(B) does not 

apply to refined coal sold during 

calendar year 2015. Further, for 

electricity produced from closed-loop 

biomass, open-loop biomass, geothermal 

energy, solar energy, small irrigation 

power, municipal solid waste, qualified 

hydropower production, and marine 

and hydrokinetic renewable energy, the 

phaseout of the credit provided in 

section 45(b)(1) does not apply to such 

electricity sold during calendar year 

2015. 

Credit Amount by Qualified Energy 

Resource and Facility and Refined Coal: 

As required by section 45(b)(2), the 1.5 

cent amount in section 45(a)(1), the 8 

cent amount in section 45(b)(1), and the 

$4.375 amount in section 45(e)(8)(A) are 

each adjusted by multiplying such 

amount by the inflation adjustment 

factor for the calendar year in which the 

sale occurs. If any amount as increased 

under the preceding sentence is not a 

multiple of 0.1 cent, such amount is 

rounded to the nearest multiple of 0.1 

cent. In the case of electricity produced 

in open-loop biomass facilities, small 

irrigation power facilities, landfill gas 

facilities, trash facilities, qualified 

hydropower facilities, and marine and 

hydrokinetic renewable energy 

facilities, section 45(b)(4)(A) requires 

the amount in effect under section 

45(a)(1) (before rounding to the nearest 

0.1 cent) to be reduced by one-half. 

Under the calculation required by 

section 45(b)(2), the credit for renewable 

electricity production for calendar year 

2015 under section 45(a) is 2.3 cents per 

kilowatt hour on the sale of electricity 

produced from the qualified energy 

resources of wind, closed-loop biomass, 

geothermal energy, and solar energy, 

and 1.2 cents per kilowatt hour on the 

sale of electricity produced in open-loop 

biomass facilities, small irrigation 

power facilities, landfill gas facilities, 

trash facilities, qualified hydropower 

facilities, and marine and hydrokinetic 

renewable energy facilities. Under the 

calculation required by section 45(b)(2), 

the credit for refined coal production for 

calendar year 2015 under section 

45(e)(8)(A) is $6.710 per ton on the sale 

of qualified refined coal. 

FOR FURTHER INFORMATION CONTACT: 

Jennifer A. Records, CC:PSI:6, Internal 

Revenue Service, 1111 Constitution 

Avenue NW., Washington, DC 20224, 

(202) 317–6853 (not a toll-free number). 

Christopher T. Kelley, 

Special Counsel to the Associate Chief 

Counsel (Passthroughs and Special 

Industries). 

[FR Doc. 2015–08650 Filed 4–14–15; 8:45 am] 

BILLING CODE 4830–01–P 

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. 

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)). The IRS is soliciting 

comments concerning information 

collection requirements related to real 

estate mortgage conduits; reporting 

requirements and other administrative 

matters; and allocation of allocable 

investment expense; original issue 

discount reporting requirements. 

DATES: Written comments should be 

received on or before June 15, 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 this regulation should be 

directed to LaNita Van Dyke, at Internal 

Revenue Service, Room 6517, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the Internet, at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: T.D. 8366, Real Estate Mortgage 

Investment Conduits; Reporting 

Requirements and Other Administrative 

Matters. T.D. 8431, Allocation of 

Allocable Investment Expense; Original 

Issue Discount Reporting Requirements. 

OMB Number: 1545–1018. 

Regulation Project Number: T.D. 8366 

and T.D. 8431. 

Abstract: T.D. 8366 contains 

temporary and final regulations relating 

to real estate mortgage investment 

conduits (REMICS). T.D. 8431 contains 

final regulations relating to reporting 

requirements with respect to singleclass real estate mortgage investment 

conduits (REMICs) and the market 

discount fraction reported with other 

REMIC information. This document also 

contains final regulations that require an 

issuer of publicly offered debt 

instruments with original issue discount 

(OID) to file an information return with 

the Internal Revenue Service. The 

relevant provisions in the Internal 

Revenue Code were added or amended 

by the Tax Reform Act of 1984, the Tax 

Reform Act of 1986, and by the 

Technical and Miscellaneous Revenue 

Act of 1988. 

Current Actions: There is no change to 

these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

9,725. 

Estimated Total Annual Burden 

Hours: 978. 

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 


tkelley on DSK3SPTVN1PROD with NOTICES