51964 Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices 

Burden hours OMB No. Title 

25 ............................. 1545–2096 Loss on Subsidiary Stock—REG–157711–02 (TD 9424—Final). 

120 ........................... 1545–2103 Election to Expense Certain Refineries. 

3,000 ........................ 1545–2110 REG–127770–07 (Final), Modifications of Commercial Mortgage Loans Held by a Real Estate Mortgage Investment Conduit. 

26,000 ...................... 1545–2114 S Corporation Guidance under AJCA of 2004 (TD 9422 Final—REG–143326–05). 

389,330 .................... * 1545–2122 Form 8931—Agricultural Chemicals Security Credit. 

1,000 ........................ 1545–2125 REG–143544–04 Regulations Enabling Elections for Certain Transaction Under Section 336(e). 

2,700 ........................ * 1545–2133 Rev. Proc. 2009–16, Section 168(k)(4) Election Procedures and Rev. Proc. 2009–33, Section 168(k)(4) 

Extension Property Elections. 

350 ........................... * 1545–2134 Notice 2009–41—Credit for Residential Energy Efficient Property. 

100 ........................... 1545–2145 Notice 2009–52, Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with 

Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits. 

300,000 .................... 1545–2147 Internal Revenue Code Section 108(i) Election. 

4,500 ........................ 1545–2149 Treatment of Services Under Section 482; Allocation of Income and Deductions From Intangibles; 

Stewardship Expense (TD 9456). 

250 ........................... 1545–2150 Notice 2009–58, Manufacturers’ Certification of Specified Plug-in Electric Vehicles. 

550,000 .................... 1545–2151 Qualifying Advanced Energy Project Credit—Notice 2013–12. 

180 ........................... 1545–2153 Notice 2009–83—Credit for Carbon Dioxide Sequestration Under Section 45Q. 

1,000 ........................ * 1545–2155 TD 9469 (REG–102822–08) Section 108 Reduction of Tax Attributes for S Corporations. 

36,000 ...................... 1545–2156 Revenue Procedure 2010–13, Disclosure of Activities Grouped under Section 469. 

1,500 ........................ 1545–2158 Notice 2010–54: Production Tax Credit for Refined Coal. 

5,988 ........................ 1545–2165 Notice of Medical Necessity Criteria under the Mental Health Parity and Addiction Equity Act of 2008. 

3,260 ........................ 1545–2183 Transfers by Domestic Corporations That Are Subject to Section 367(a)(5); Distributions by Domestic 

Corporations That Are Subject to Section 1248(f). (TD 9614 & 9615). 

694,750 .................... 1545–2186 TD 9504, Basis Reporting by Securities Brokers and Basis Determination for Stock; TD 9616, TD 

9713, and TD 9750. 

1,000 ........................ 1545–2194 Rules for Certain Rental Real Estate Activities. 

1,800 ........................ 1545–2209 REG–112805–10—Branded Prescription Drugs. 

403,177 .................... 1545–2242 REG–135491–10—Updating of Employer Identification Numbers. 

200 ........................... 1545–2245 REG–160873–04—American Jobs Creation Act Modifications to Section 6708, Failure to Maintain List 

of Advisees With Respect to Reportable Transactions. 

75,000 ...................... 1545–2247 TD 9633—Limitations on Duplication of Net Built-in Losses. 

400 ........................... 1545–2259 Performance & Quality for Small Wind Energy Property. 

1,800 ........................ 1545–2276 Safe Harbor for Inadvertent Normalization Violations. 

Total: 

48,912,072.

* Discontinued in FY20. 

[FR Doc. 2021–20123 Filed 9–16–21; 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 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 

Branded Prescription Drug Fee. 

DATES: Written comments should be 

received on or before November 16, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 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, (202) 317– 

6009, or at Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW, Washington, DC 20224, or through 

the internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Branded Prescription Drug Fee. 

Regulation Project Number: 1545– 

2209. 

Abstract: This document contains 

regulations that provide guidance on the 

annual fee imposed on covered entities 

engaged in the business of 

manufacturing or importing branded 

prescription drugs. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

45. 

Estimated Average Time per 

Respondent: 40 hours. 

Estimated Total Annual Burden 

Hours: 1,800. 

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 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; 

Federal Register / Vol. 86, No. 178 / Friday, September 17, 2021 / Notices 51965 

(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: August 26, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–20069 Filed 9–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 1099–G 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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. 

Currently, the IRS is soliciting 

comments concerning Form 1099–G, 

Certain Government Payments. 

DATES: Written comments should be 

received on or before November 16, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

at (202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Certain Government Payments. 

OMB Number: 1545–0120. 

Form Number: 1099–G. 

Abstract: Form 1099–G is used to 

report government payments such as 

unemployment compensation, state and 

local income tax refunds, credits, or 

offsets, reemployment trade adjustment 

assistance (RTAA) payments, taxable 

grants, agricultural payments, or for 

payments received on a Commodity 

Credit Corporation (CCC) loan. 

Current Actions: There are no changes 

made to the form, this submission is for 

renewal purposes only. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Federal, state, local 

or tribal governments. 

Estimated Number of Responses: 

82,364,600. 

Estimated Time per Response: .3 

hours. 

Estimated Total Annual Burden 

Hours: 24,709,380. 

The following paragraph applies to 

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: August 26, 2021. 

Chakinna B. Clemons, 

Supervisory Tax Analyst. 

[FR Doc. 2021–20068 Filed 9–16–21; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for TD 8352 and TD 8531 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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. 

Currently, the IRS is soliciting 

comments concerning TD 8352 (temp & 

final) Final Regulations Under Sections 

382 and 383 of the Internal Revenue 

Code of 1986; Pre-change Attributes; TD 

8531—Final Regulations Under Section 

382. 

DATES: Written comments should be 

received on or before November 16, 

2021 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Kinna Brewington, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the form and instructions 

should be directed to LaNita Van Dyke, 

(202) 317–6009, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: TD 8352 (temp & final) Final 

Regulations Under Sections 382 and 383 

of the Internal Revenue Code of 1986; 

Pre-change Attributes; TD 8531—Final 

Regulations Under Section 382. 

OMB Number: 1545–1120. 

Abstract: (TD 8352) These regulations 

require reporting by a corporation after 

it undergoes an ‘‘ownership change’’ 

under Code sections 382 and 383. 

Corporations required to report under 

these regulations include those with 

capital loss carryovers and excess 

credits. (TD 8531) These regulations 

provide rules for the treatment of 

options under Code section 382 for 

purposes of determining whether a 

corporation undergoes an ownership 

change. The regulation allows for 

certain elections for corporations whose 

stock is subject to options. 

Current Actions: There is no change to 

these existing regulations.