Federal Register / Vol. 82, No. 163 / Thursday, August 24, 2017 / Notices 40229 

SUPPLEMENTARY INFORMATION: 

Title: Application for Recognition of 

Exemption Under Section 501(c)(4) of 

the Internal Revenue Code. 

OMB Number: 1545–XXXX. 

Form Number: Form 1024–A. 

Abstract: Organizations seeking 

exemption from Federal income tax 

under Internal Revenue Code section 

501(c)(4) as an organization described in 

most paragraphs of section 501(c) must 

use Form 1024–A to apply for 

exemption. The information collected is 

used to determine whether the 

organization qualifies for tax-exempt 

status. 

Current Actions: New collection. 

Type of Review: New collection. 

Affected Public: Not-for-profit 

institutions. 

Estimated Number of Respondents: 

2,500. 

Estimated Time per Respondent: 19 

hours, 37 minutes. 

Estimated Total Annual Burden 

Hours: 48,425. 

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: August 17, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–17897 Filed 8–23–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Art Advisory Panel—Notice of Closed 

Meeting 

AGENCY: Internal Revenue Service, 

Treasury. 

ACTION: Notice of closed meeting of Art 

Advisory Panel. 

SUMMARY: Closed meeting of the Art 

Advisory Panel will be held in 

Washington, DC. 

DATES: The meeting will be held 

September 14, 2017. 

ADDRESSES: The closed meeting of the 

Art Advisory Panel will be held at 999 

North Capitol Street NE., Washington, 

DC 20003. 

FOR FURTHER INFORMATION CONTACT: 

Michelle A. Levitte, AP:SEPR:AAS, 290 

Broadway, 11th Floor, New York, NY 

10007 (212) 298–2222 (not a toll free 

number). 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. App., that a 

closed meeting of the Art Advisory 

Panel will be held at 999 North Capitol 

Street NE., Washington, DC 20003. 

The agenda will consist of the review 

and evaluation of the acceptability of 

fair market value appraisals of works of 

art involved in Federal income, estate, 

or gift tax returns. This will involve the 

discussion of material in individual tax 

returns made confidential by the 

provisions of 26 U.S.C. 6103. 

A determination as required by 

section 10(d) of the Federal Advisory 

Committee Act has been made that this 

meeting is concerned with matters listed 

in sections 552b(c)(3), (4), (6), and (7), 

of the Government in the Sunshine Act, 

and that the meeting will not be open 

to the public. 

Donna Hansberry, 

Chief, Appeals. 

[FR Doc. 2017–17899 Filed 8–23–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8838–P 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of Information collection; 

request for comments. 

SUMMARY: The Internal Revenue Service 

(IRS), in accordance with the Paperwork 

Reduction Act of 1995 (PRA 95), 

provides the general public and Federal 

agencies with an opportunity to 

comment on continuing collections of 

information. This helps the IRS assess 

the impact of its information collection 

requirements and minimize the 

reporting burden on the public and 

helps the public understand the IRS’s 

information collection requirements and 

provide the requested data in the 

desired format. The IRS is soliciting 

comments concerning the Form 8838–P, 

Consent To Extend the Time To Assess 

Tax Pursuant to the Gain Deferral 

Method Under Section 721(c). 

DATES: Written comments should be 

received on or before October 23, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the regulation should be 

directed to Taquesha Cain, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Taquesha.R.Cain@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Consent To Extend the Time To 

Assess Tax Pursuant to the Gain 

Deferral Method (Section 721(c)). 

OMB Number: 1545–1668. 

Form Number: 8838–P. 

Abstract: Form 8838–P is used to 

extend the statute of limitations for U.S. 

persons who transfers appreciated 

property to partnerships with foreign 

partners related to the transferor. The 

form is filed when the transferor makes 

a gain recognition agreement. This 

agreement allows the transferor to defer 

the payment of tax on the transfer. The 

IRS uses Form 8838–P so that it may 

assess tax against the transferor after the 

expiration of the original statute of 

limitations. 

Current Actions: This is a new form 

added to the collection and the burden 

will increase from what has been 

previously approved by OMB. 

Type of Review: Revision of a 

currently approved collection. 


rmajette on DSKBCKNHB2PROD with NOTICES
40230 Federal Register / Vol. 82, No. 163 / Thursday, August 24, 2017 / Notices 

Affected Public: Individuals or 

households, business or other for-profit 

organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 7 

hour, 3 minutes. 

Estimated Total Annual Burden 

Hours: 7,050. 

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: August 17, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–17896 Filed 8–23–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2017– 

41 (Modifying Rev. Proc. 2015–36) 

Master and Prototype and Volume 

Submitter Plans (Previously Rev. Proc. 

2011–49 & 2005–16) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of information collection; 

request for comments. 

SUMMARY: The Internal Revenue Service 

(IRS), in accordance with the Paperwork 

Reduction Act of 1995 (PRA 95), 

provides the general public and Federal 

agencies with an opportunity to 

comment on continuing collections of 

information. This helps the IRS assess 

the impact of its information collection 

requirements and minimize the 

reporting burden on the public and 

helps the public understand the IRS’s 

information collection requirements and 

provide the requested data in the 

desired format. The IRS is soliciting 

comments concerning the restructure of 

the current revenue procedure approach 

for issuing Opinion Letters regarding the 

qualification in form of Pre-approved 

Plans. 

DATES: Written comments should be 

received on or before October 23, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the regulation should be 

directed to Taquesha Cain, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet at Taquesha.R.Cain@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Master and Prototype and 

Volume Submitter Plans. 

OMB Number: 1545–1674. 

Revenue Procedure Number: Revenue 

Procedure 2017–41 (modifying Rev. 

Proc. 2015–36) (previously Rev. Proc. 

2011–49 & 2005–16). 

Abstract: This revenue procedure 

modifies Rev. Proc. 2015–36 and sets 

forth the procedures for the merger of 

the master and prototype (M&P) 

program with the volume submitter (VS) 

plan. This revenue procedure requires 

employers adopting pre-approved plans 

to complete and sign new signature 

pages or new adoption agreements, as 

applicable, in order to restate their plans 

for recent changes in the law. This 

revenue procedure require sponsors of 

pre-approved plans to furnish copies of 

their plans to the Service’s Employee 

Plans Determinations office, maintain 

records of employers that have adopted 

their plans, prepare and communicate 

any necessary interim amendments to 

adopting employers, make reasonable 

and diligent efforts to ensure that 

employers restate their plans when 

necessary, and notify employers if the 

sponsor concludes that employers’ 

plans are no longer qualified. provides 

that mass submitters must keep records 

of their user fees. This allows mass 

submitters to certify to the number of 

other practitioners seeking approval of 

the identical pre-approved plan. In 

addition mass submitters must prepare 

and communicate any necessary interim 

amendments to the word for word 

identical adopters. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, business or other for-profit 

organizations, not-for-profit institutions, 

farms, and state, local, or tribal 

governments. 

Estimated Number of Respondents: 

321,500. 

Estimated Time per Respondent: 3 

hour, 27 minutes. 

Estimated Total Annual Burden 

Hours: 1,108,225. 

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: August 9, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–17898 Filed 8–23–17; 8:45 am] 

BILLING CODE 4830–01–P 


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