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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73952 Federal Register / Vol. 79, No. 239 / Friday, December 12, 2014 / Notices 

Affected Public: Private Sector: 

Businesses and other for-profits. 

Estimated Annual Burden Hours: 

125,000. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2014–29094 Filed 12–11–14; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

Performance Review Board Members 

AGENCY: Corporate Senior Executive 

Management Office, Department of 

Veterans Affairs. 

ACTION: Notice. 

SUMMARY: Under the provisions of 5 

U.S.C. 4314(c)(4) agencies are required 

to publish a notice in the Federal 

Register of the appointment of 

Performance Review Board (PRB) 

members. This notice announces the 

appointment of persons to serve on the 

PRB of the Department of Veterans 

Affairs. 

DATES: Effective Date: December 12, 

2014. 

ADDRESSES: Corporate Senior Executive 

Management Office, Department of 

Veterans Affairs, 810 Vermont Avenue 

NW., Washington, DC 20420. 

FOR FURTHER INFORMATION CONTACT: 

Contact Tia N. Butler, Executive 

Director, Corporate Senior Executive 

Management Office (052), Department of 

Veterans Affairs, 810 Vermont Avenue 

NW., Washington, DC 20420, (202) 461– 

7865. (This is not a toll free number.) 

SUPPLEMENTARY INFORMATION: The 

membership of the Department of 

Veterans Affairs Performance Review 

Board is as follows: 

Gina Farrisee (Chair) 

A. Jacy Thurmond, Jr. 

Danny Pummill 

Patricia C. Vandenberg 

Ron Walters 

Arthur Gonzalez 

Elisa Basnight 

Georgia Coffey 

Signing Authority 

The Secretary of Veterans Affairs, or 

designee, approved this document and 

authorized the undersigned to sign and 

submit the document to the Office of the 

Federal Register for publication 

electronically as an official document of 

the Department of Veterans Affairs. Jose 

D. Riojas, Chief of Staff, Department of 

Veterans Affairs, approved this 

document on December 9, 2014, for 

publication. 

Dated: December 10, 2014. 

William F. Russo, 

Acting Director, Office of Regulation Policy 

& Management, Office of the General Counsel, 

Department of Veterans Affairs. 

[FR Doc. 2014–29262 Filed 12–11–14; 8:45 am] 

BILLING CODE 8320–01–P 

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