73950 Federal Register / Vol. 79, No. 239 / Friday, December 12, 2014 / Notices 

1A redacted version of the Agreement between 

KCS and UP was filed with the notice of exemption. 

UP states that, within ten days of its execution, it 

will file an executed, redacted copy. UP also states 

that it will file an unredacted copy along with a 

motion for protective order. That motion will be 

addressed in a separate decision. 

DEPARTMENT OF TRANSPORTATION 

Surface Transportation Board 

[Docket No. FD 35883] 

Union Pacific Railroad Company— 

Temporary Trackage Rights 

Exemption—The Kansas City Southern 

Railway Company 

The Kansas City Southern Railway 

Company (KCS), pursuant to a written 

trackage rights agreement (Agreement) 

dated November 21, 2014,1 has agreed 

to grant temporary overhead trackage 

rights to Union Pacific Railroad 

Company (UP) between milepost 678.5 

near Alexandria, La., and milepost 780.7 

at Lobdell Junction, La., a distance of 

approximately 102.2 miles. 

The transaction may be consummated 

on or after December 28, 2014, the 

effective date of the exemption (30 days 

after the verified notice of exemption 

was filed). The temporary trackage 

rights will expire on February 20, 2015. 

The purpose of the temporary trackage 

rights is to allow UP to bridge its train 

service while UP’s rail lines are 

impacted due to maintenance projects 

in Louisiana. 

As a condition to this exemption, any 

employees affected by the acquisition of 

the temporary trackage rights will be 

protected by the conditions imposed in 

Norfolk & Western Railway—Trackage 

Rights—Burlington Northern, Inc., 354 

I.C.C. 605 (1978), as modified in 

Mendocino Coast Railway—Lease & 

Operate—California Western Railroad, 

360 I.C.C. 653 (1980), and any 

employees affected by the 

discontinuance of those trackage rights 

will be protected by the conditions set 

out in Oregon Short Line Railroad— 

Abandonment Portion Goshen Branch 

Between Firth & Ammon, in Bingham & 

Bonneville Counties, Idaho, 360 I.C.C. 

91 (1979). 

This notice is filed under 49 CFR 

1180.2(d)(8). If it contains false or 

misleading information, the exemption 

is void ab initio. Petitions to revoke the 

exemption under 49 U.S.C. 10502(d) 

may be filed at any time. The filing of 

a petition to revoke will not 

automatically stay the effectiveness of 

the exemption. Petitions for stay must 

be filed no later than December 19, 2014 

(at least seven days before the 

exemption becomes effective). 

An original and 10 copies of all 

pleadings, referring to Docket No. FD 

35883, must be filed with the Surface 

Transportation Board, 395 E Street SW., 

Washington, DC 20423–0001. In 

addition, a copy of each pleading must 

be served on Jeremy M. Berman, Union 

Pacific Railroad Company, 1400 Douglas 

Street, STOP 1580, Omaha, NE 68179. 

Board decisions and notices are 

available on our Web site at 

‘‘WWW.STB.DOT.GOV.’’ 

Decided: December 9, 2014. 

By the Board, Rachel D. Campbell, 

Director, Office of Proceedings. 

Brendetta S. Jones, 

Clearance Clerk. 

[FR Doc. 2014–29188 Filed 12–11–14; 8:45 am] 

BILLING CODE 4915–01–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

December 8, 2014. 

The Department of the Treasury will 

submit the following information 

collection request to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before January 12, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestion for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.GOV and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request maybe 

found at www.reginfo.gov. 

Departmental Offices (DO) 

OMB Number: 1505–XXXX. 

Type of Review: New Collection. 

Title: Retirement Savings Module of 

the Household Financial Survey. 

Abstract: The Treasury Department is 

seeking OMB approval for an 

information collection to inform its 

administration of a new federal program 

being launched this year that aims to 

enable more low- and moderate-income 

individuals to save for retirement. 

As part of its work to launch the 

program, Treasury is exploring several 

approaches for enabling eligible 

individuals to open and put savings into 

the retirement accounts, including the 

option of encouraging individuals to 

open and fund the accounts when they 

file their federal tax forms. The 

Department contracted with the Center 

for Social Development (CSD) at 

Washington University in St. Louis to 

assist with research on this topic. CSD 

currently administers an annual 

privately-funded survey, the Household 

Financial Survey (HFS), through which 

it gathers savings information from lowto moderate-income tax filers 

immediately after they have filed their 

tax forms. This national survey is 

integrated into the no-cost version of 

Intuit’s TurboTax tax preparation 

software, and it reaches a significant 

sample of people who could be eligible 

for the accounts. 

Starting in the 2015 tax filing season, 

CSD will add a Treasury-funded 

Retirement Savings Module to the 2015 

HFS survey. The module will consist of 

a series of questions focused on 

individuals’ current retirement savings 

goals, practices, and attitudes 

surrounding retirement, along with 

questions designed to glean insights on 

the potential demand for the new 

retirement savings accounts, such as 

what aspects of the program would be 

desirable to low- to moderate income 

consumers, and whether these taxpayers 

may be interested in opening an account 

at tax time. 

The 2015 iteration of the HFS survey 

will be administered throughout the taxfiling season (January through April 

2015). The HFS survey is distributed 

electronically and takes approximately 

20 minutes to complete. The Treasuryfunded Retirement Savings Module, 

which will be added for the first time to 

the 2015 HFS, is intended to take less 

than 10 minutes (approximately 1⁄2 of 

the time needed to complete the overall 

survey). Participants will be invited to 

complete the survey when they file their 

federal income taxes. Participation in 

the survey will be voluntary. 

The information collected through the 

Treasury-funded Retirement Savings 

Module of the HFS will provide 

baseline characteristics, needs, and 

practices of a segment of the population 

targeted by the federal program. 

Affected Public: Individuals. 

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Federal Register / Vol. 79, No. 239 / Friday, December 12, 2014 / Notices 73951 

Estimated Total Burden Hours: 1,333. 

Robert Dahl, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–29095 Filed 12–11–14; 8:45 am] 

BILLING CODE 4810–25–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

December 8, 2014. 

The Department of the Treasury will 

submit the following information 

collection requests to the Office of 

Management and Budget (OMB) for 

review and clearance in accordance 

with the Paperwork Reduction Act of 

1995, Public Law 104–13, on or after the 

date of publication of this notice. 

DATES: Comments should be received on 

or before January 12, 2015 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW., Suite 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission(s) may be 

obtained by calling (202) 927–5331, 

email at PRA@treasury.gov, or the entire 

information collection request may be 

found at www.reginfo.gov. 

Internal Revenue Service (IRS) 

OMB Number: 1545–0058. 

Type of Review: Revision of a 

currently approved collection. 

Title: Application for Recognition of 

Exemption Under Section 521 of the 

Internal Revenue Code. 

Form: 1028. 

Abstract: Farmers’ cooperatives must 

file Form 1028 to apply for exemption 

from Federal income tax as being 

organizations described in IRC section 

521. The information on Form 1028 

provides the basis for determining 

whether the applicants are exempt. 

Affected Public: Private Sector: 

Businesses or other for-profits, farms. 

Estimated Annual Burden Hours: 

3,594. 

OMB Number: 1545–0235. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Monthly Tax Return for Wagers. 

Form: 730. 

Abstract: Form 730 is used to identify 

taxable wagers and collect the tax 

monthly. The information is used to 

determine if persons accepting wagers 

are correctly reporting the amount of 

wagers and paying the required tax. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

418,362. 

OMB Number: 1545–1012. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Form 5305A–SEP—Salary 

Reduction Simplified Employee 

Pension-Individual Retirement 

Accounts Contribution Agreement. 

Form: 5305A–SEP. 

Abstract: Form 5305A–SEP is used by 

an employer to make an agreement to 

provide benefits to all employees under 

a salary reduction Simplified Employee 

Pension (SEP) described in section 

408(k). This form is not to be filed with 

IRS, but is to be retained in the 

employer’s records as proof of 

establishing such a plan, thereby 

justifying a deduction for contributions 

made to the SEP. The data is used to 

verify the deduction. 

Affected Public: Private Sector: 

Business or other for-profits. 

Estimated Annual Burden Hours: 

972,000. 

OMB Number: 1545–1028. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: INTL–941–86 (NPRM) and 

INTL–655–87 (Temporary) (TD 8178) 

Passive Foreign Investment Companies. 

Abstract: These regulations specify 

how U.S. persons who are shareholders 

of passive foreign investment companies 

(PFICs) make elections with respect to 

their PFIC stock. 

Affected Public: Private Sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

112,500. 

OMB Number: 1545–1797. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: REG–106876–00 (TD9082) 

(Final), Revision of Income Tax 

Regulations under Sections 897, 1445, 

and 6109 to require use of Taxpayer 

Identifying Numbers on Submission 

under the Section 897 and 1445. 

Abstract: The collection of 

information relates to applications for 

withholding certificates under sec. 

1.1445–1 to be filed with the IRS with 

respect to (1) dispositions of U.S. real 

property interests that have been used 

by foreign persons as a principle 

residence within the prior 5 years and 

excluded from gross income under 

section 121 and (2) dispositions of U.S. 

real property interests by foreign 

persons in deferred like kind exchanges 

that qualify for non-recognition under 

section 1031. 

Affected Public: Private Sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 600. 

OMB Number: 1545–1926. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Notice 2005–10, Domestic 

Reinvestment Plans and Other Guidance 

under Section 965. 

Abstract: This notice provides 

guidance concerning new section 965 of 

the Internal Revenue Code (Code). It sets 

forth general principles and specific 

guidance on domestic reinvestment 

plans and on investments in the United 

States described in section 965(b)(4)(B). 

The Treasury Department and the 

Internal Revenue Service (IRS) intend to 

issue additional notices providing 

guidance concerning section 965, 

including rules relating to the foreign 

tax credit and expense allocation, rules 

for adjusting the calculation of the base 

period amounts to take into account 

mergers, acquisitions and spin-offs, and 

rules regarding controlled groups. 

Affected Public: Private Sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

3,750,000. 

OMB Number: 1545–2207. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Revenue Procedure 2011–26, 

Additional First Year Depreciation 

Deduction. 

Abstract: This revenue procedure 

provides guidance under § 2022(a) of 

the Small Business Jobs Act of 2010, 

Public Law 111–240, 124 Stat. 2504 

(September 27, 2010) (SBJA), and 

§ 401(a) and (b) of the Tax Relief, 

Unemployment Insurance 

Reauthorization, and Job Creation Act of 

2010, Public Law 111–312, 124 Stat. 

3296 (December 17, 2010) (TRUIRJCA). 

Sections 2022(a) of the SBJA and 401(a) 

of the TRUIRJCA amend § 168(k)(2) of 

the Internal Revenue Code by extending 

the placed-in-service date for property 

to qualify for the 50-percent additional 

first year depreciation deduction. 

Section 401(b) of the TRUIRJCA amends 

§ 168(k) by adding § 168(k)(5) that 

temporarily allows a 100-percent 

additional first year depreciation 

deduction for certain new property. 

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