Federal Register / Vol. 79, No. 195 / Wednesday, October 8, 2014 / Notices 60895 

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)). Currently, the IRS is 

soliciting comments concerning splitdollar life insurance arrangements. 

DATES: Written comments should be 

received on or before December 8, 2014 

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 regulations should be directed 

to Allan Hopkins, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Split-Dollar Life Insurance 

Arrangements. 

OMB Number: 1545–1792. 

Regulation Project Number: REG– 

164754–01 (Final). 

Abstract: The regulations relate to the 

income, employment, and gift taxation 

of split-dollar life insurance 

arrangements. The final regulations 

provide needed guidance to persons 

who enter into split-dollar life insurance 

arrangements. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

115,000. 

Estimated Time per Respondent: 17 

minutes. 

Estimated Total Annual Burden 

Hours: 32,500. 

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 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: October 2, 2014. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2014–24075 Filed 10–7–14; 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)). Currently, the IRS is 

soliciting comments concerning 

subchapter S subsidiaries. 

DATES: Written comments should be 

received on or before December 8, 2014 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

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 Allan Hopkins, Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet at 

Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Subchapter S Subsidiaries. 

OMB Number: 1545–1590. 

Regulation Project Number: REG– 

251698–96. 

Abstract: This regulation relates to the 

treatment of corporate subsidiaries of S 

corporations and interprets the rules 

added to the Internal Revenue Code by 

section 1308 of the Small Business Job 

Protection Act of 1996. The collection of 

information required in the regulation is 

necessary for a taxpayer to obtain, 

retain, or terminate S corporation 

treatment. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations, individuals, 

and farms. 

Estimated Number of Respondents: 

10,660. 

Estimated Time per Respondent: 57 

minutes. 

Estimated Total Annual Reporting 

Burden Hours: 10,110. 

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 of 


asabaliauskas on DSK5VPTVN1PROD with NOTICES
60896 Federal Register / Vol. 79, No. 195 / Wednesday, October 8, 2014 / Notices 

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: October 2, 2014. 

Christie Preston, 

IRS Reports Clearance Officer. 

[FR Doc. 2014–24072 Filed 10–7–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–NEW] 

VA Meds by Mail Order Form, VA Form 

10–0426 

ACTIVITY: Comment Request 

AGENCY: Veterans Health 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: The Veterans Health 

Administration (VHA) 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 

revised collection, and allow 60 days for 

public comment in response to the 

notice. This notice solicits comments on 

information needed to obtain an 

accurate and comprehensive assessment 

of satisfaction of patients who receive 

mental health care services and on 

outcomes for Veterans who seek mental 

health treatment from VHA. Data will 

allow the program office to ensure that 

the target audience is being reached, 

effective treatments are being offered, 

and tangible, quantitative results are 

being measured and tracked for 

continual program improvement. 

DATES: Written comments and 

recommendations on the proposed 

collection of information should be 

received on or before. December 8, 2014. 

ADDRESSES: Submit written comments 

on the collection of information through 

the Federal Docket Management System 

(FDMS) at www.Regulations.gov; or to 

Audrey Revere, Office of Regulatory and 

Administrative Affairs, Veterans Health 

Administration (10B4), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW., Washington, DC 20420 or email: 

Audrey.revere@va.gov. Please refer to 

‘‘OMB Control No. 2900–NEW, VA 

Meds by Mail Order Form, VA Form 10– 

0426’’ in any correspondence. During 

the comment period, comments may be 

viewed online through FDMS. 

FOR FURTHER INFORMATION CONTACT: 

Audrey Revere at (202) 461–5694. 

SUPPLEMENTARY INFORMATION: Under the 

PRA of 1995 (Pub. L. 104–13; 44 U.S.C. 

3501–3521), Federal agencies must 

obtain approval from 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, VHA invites 

comments on: (1) Whether the proposed 

collection of information is necessary 

for the proper performance of VHA’s 

functions, including whether the 

information will have practical utility; 

(2) the accuracy of VHA’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: Meds By Mail Order Form, VA 

Form 10–0426. 

OMB Control Number: 2900–NEW. 

Type of Review: New Collection 

(Request for a new OMB Control 

Number). 

Abstract: VA Form 10–0426, Meds by 

Mail (MbM) Order Form, is used by 

eligible CHAMPVA and Spina Bifida 

beneficiaries (also referred to as patient) 

in accordance with 38 CFR Sections 

17.270, 17.271 and 17.272 when 

submitting a paper prescription written 

by their medical provider for fulfillment 

through the Meds by Mail Program. 

Information collected on this form is 

necessary for proper patient 

identification and medical record 

review. 

The provisions of VHA Handbook 

1108.05, Outpatient Pharmacy Services, 

require that, as a condition for 

dispensing a prescription, the 

prescription must contain the following 

patient identifiers: 

(1) Patient’s Full Name 

(2) Social Security Number 

(3) Patient’s Current Address 

Local Meds by Mail Desk Procedure 

utilizes date of birth as an additional 

patient identifier. 

The provisions of VHA Handbook 

1108.05, Outpatient Pharmacy Services 

require pharmacists to review the 

patient medical record for the presence 

of allergy information and the potential 

for adverse drug events prior to the 

dispensing of medication to the patient. 

Affected Public: Individuals or 

Households. 

Estimated Total Annual Burden: 

18,333 hours. 

Estimated Average Burden per 

Respondent: 5 minutes. 

Frequency of Response: Yearly. 

Estimated Number of Respondents: 

110,000. 

Dated: October 3, 2014. 

By direction of the Secretary. 

Crystal Rennie, 

Department Clearance Officer, U.S. 

Department of Veterans Affairs. 

[FR Doc. 2014–23995 Filed 10–7–14; 8:45 am] 

BILLING CODE 8320–01–P 


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