Federal Register / Vol. 80, No. 12 / Tuesday, January 20, 2015 / Notices 2779 

Materials Safety Administration U.S. 

Department of Transportation 

Washington, DC 20590. 

Comments should refer to the 

application number and be submitted in 

triplicate. If confirmation of receipt of 

comments is desired, include a selfaddressed stamped postcard showing 

the special permit number. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the applications are available 

for inspection in the Records Center, 

East Building, PHH–30, 1200 New 

Jersey Avenue Southeast, Washington, 

DC or at http://regulations.gov. 

This notice of receipt of applications 

for special permit is published in 

accordance with Part 107 of the Federal 

hazardous materials transportation law 

(49 U.S.C. 5117(b); 49 CFR 1.53(b)). 

Issued in Washington, DC, on January 8, 

2015. 

Donald Burger, 

Chief, General Approvals and Permits. 

NEW SPECIAL PERMITS

Application No. Docket No. Applicant Regulations(s) affected Nature of special permits thereof 

16348–N .............. ........................... Premier Filling Company, Inc. 

Hoffman Estates, IL.

49 CFR 173.306(a)(3)(v) ............. To authorize the transportation in 

commerce of Division 2.2 hazardous materials in certain 

DOT specification 2Q non-refillable inner containers which 

have been tested by an alternative method in lieu of the hot 

water bath test. (mode 1). 

16350–N .............. ........................... Arc Process, Inc. Austin, TX ....... 49 CFR 173.181(a), 173.187(g) .. To authorize the manufacture, 

mark, sale and use of a nonDOT specification cylinder conforming in partwith DOT specification 4B. (modes 1, 2, 3). 

16351–N .............. ........................... VSL B.V. Thijsseweg, The Netherlands.49 CFR 173.302(a) ..................... To authorize the transportation in 

commerce of certain Division 

2.1 and 2.2 hazardous materials in non-DOT specification 

cylinders conforming to the 

TPED (Directive 2010/35/EC) 

specification. (modes 1, 4, 5). 

16353–N .............. ........................... Candle Lamp Company, LLC Corona, CA.49 CFR 173.304a(a)(1), 

173.304a(d)(3)(ii).

To authorize the transportation in 

commerce of a Division 2.1 

hazardous material in non-refillable non-DOT specification 

inside containers conforming 

with DOT Specification 2P except for size and testing requirements. (modes 1, 2, 3, 4). 

[FR Doc. 2015–00706 Filed 1–16–15; 8:45 am] 

BILLING CODE M 

DEPARTMENT OF THE TREASURY 

Office of the Comptroller of the 

Currency 

[OCC Charter Number 703576] 

Stephens Federal Bank, Toccoa, 

Georgia; Approval of Conversion 

Application 

Notice is hereby given that on August 

29, 2014, the Office of the Comptroller 

of the Currency (OCC) approved the 

application of Stephens Federal Bank, 

Toccoa, Georgia, to convert to the stock 

form of organization. Copies of the 

application are available for inspection 

on the OCC Web site at the FOIA 

Reading Room https://foia-pal.occ.gov/

palMain.aspx under Mutual to Stock 

Conversion Applications. If you have 

any questions, please call OCC 

Licensing Activities at (202) 649–6260. 

Dated: January 12, 2015. 

By the Office of the Comptroller of the 

Currency. 

Stephen A. Lybarger, 

Deputy Comptroller for Licensing. 

[FR Doc. 2015–00744 Filed 1–16–15; 8:45 am] 

BILLING CODE 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 

information collect requirements related 

to the treatment of distributions to 

foreign persons under sections 367(e)(1) 

and 367(e)(2). 

DATES: Written comments should be 

received on or before March 23, 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 regulation should be 

directed to R. Joseph Durbala, at (202) 

317–5746, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 


rljohnson on DSK3VPTVN1PROD with NOTICES
2780 Federal Register / Vol. 80, No. 12 / Tuesday, January 20, 2015 / Notices 

Title: Treatment of Distributions to 

Foreign Persons Under Sections 

367(e)(1) and 367(e)(2). 

OMB Number: 1545–1487. 

Regulation Project Number: REG– 

209827–96 and REG–111672–99. 

Abstract: Section 367(e)(1) provides 

that, to the extent provided in 

regulations, a domestic corporation 

must recognize gain on a section 355 

distribution of stock or securities to a 

foreign person. Section 367(e)(2) 

provides that section 337(a) and (b)(1) 

does not apply to a section 332 

distribution by a domestic corporation 

to a foreign parent corporation that 

owns 80 percent of the domestic 

liquidating corporation (as described in 

section 337(c)). Section 6038B(a) 

requires a U.S. person who transfers 

property to a foreign corporation in an 

exchange described in sections 332 or 

355, among other sections, to furnish to 

the Secretary of the Treasury certain 

information with respect to the transfer, 

as provided in regulations. 

The final regulations under section 

367(e)(1) require gain recognition only 

for distributions of the stock or 

securities of foreign corporations to 

foreign persons. The final regulations 

under section 367(e)(2) generally require 

gain recognition when a domestic 

corporation liquidates into its foreign 

parent corporation; the regulations 

generally do not require gain 

recognition when a foreign corporation 

liquidates into its foreign parent 

corporation. 

This document (TD 9704) contains 

final and temporary regulations relating 

to the consequences to U.S. and foreign 

persons for failing to satisfy reporting 

obligations associated with certain 

transfers of property to foreign 

corporations in nonrecognition 

exchanges. This document permits 

transferors to remedy ‘‘not willful’’ 

failures to file, and ‘‘not willful’’ failures 

to comply with the terms of, liquidation 

documents required under section 

367(e)(2). In addition, this document 

modifies the reporting obligations under 

section 6038B associated with transfers 

that are subject to section 367(e)(2). 

Further, this document provides similar 

rules for certain transfers that are 

subject to section 367(a). The 

regulations are necessary to update the 

rules that apply when a U.S. or foreign 

person fails to file required documents 

or statements or satisfy reporting 

obligations. The regulations affect U.S. 

and foreign persons that transfer 

property to foreign corporations in 

certain non-recognition exchanges. 

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: 

217. 

Estimated Time per Respondent: 11 

hours, 23 minutes. 

Estimated Total Annual Burden 

Hours: 2,471. 

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: January 7, 2015. 

Christie Preston, 

IRS, Reports Clearance Officer. 

[FR Doc. 2015–00686 Filed 1–16–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8802 

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 Form 

8802, Application for United States 

Residency Certification. 

DATES: Written comments should be 

received on or before March 23, 2015 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Christie Preston at Internal Revenue 

Service, Room 6129, 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 R. Joseph Durbala 

at Internal Revenue Service, Room 6129, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or at (202) 317– 

5746, or through the internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for United States 

Residency Certification. 

OMB Number: 1545–1817. 

Form Number: Form 8802. 

Abstract: An entity must use Form 

8802 to apply for United States 

Residency Certification. All requests for 

U.S. residency certification must be 

received on Form 8802, Application for 

United States Residency Certification. 

This application must be sent to the 

Philadelphia Service Center. As proof of 

residency in the United States and of 

entitlement to the benefits of a tax 

treaty, U.S. Government certification 

that you are a U.S. citizen, U.S. 

corporation, U.S. partnership, or 

resident of the United States for 

purposes of taxation. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organization, and not-for-profit 

institution. 

Estimated Number of Respondents: 

100,000. 

Estimated Time per Respondent: 3 

hours, 38 minutes. 

Estimated Total Annual Burden 

Hours: 363,000. 

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 


rljohnson on DSK3VPTVN1PROD with NOTICES