44490 Federal Register / Vol. 82, No. 183 / Friday, September 22, 2017 / Notices 

SRI concluded by expressing the 

belief that the subject noncompliance is 

inconsequential as it relates to motor 

vehicle safety, and that its petition to be 

exempted from providing notification of 

the noncompliance, as required by 49 

U.S.C. 30118, and a remedy for the 

noncompliance, as required by 49 

U.S.C. 30120, should be granted. 

NHTSA notes that the statutory 

provisions (49 U.S.C. 30118(d) and 

30120(h)) that permit manufacturers to 

file petitions for a determination of 

inconsequentiality allow NHTSA to 

exempt manufacturers only from the 

duties found in sections 30118 and 

30120, respectively, to notify owners, 

purchasers, and dealers of a defect or 

noncompliance and to remedy the 

defect or noncompliance. Therefore, any 

decision on this petition only applies to 

the subject tires that SRI no longer 

controlled at the time it determined that 

the noncompliance existed. However, 

any decision on this petition does not 

relieve equipment distributors and 

dealers of the prohibitions on the sale, 

offer for sale, or introduction or delivery 

for introduction into interstate 

commerce of the noncompliant tires 

under their control after SRI notified 

them that the subject noncompliance 

existed. 

Authority: (49 U.S.C. 30118, 30120: 

delegations of authority at 49 CFR 1.95 and 

501.8) 

Jeffrey M. Giuseppe, 

Director, Office of Vehicle Safety Compliance. 

[FR Doc. 2017–20248 Filed 9–21–17; 8:45 am] 

BILLING CODE 4910–59–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 Internal Revenue Service, 

as part of its effort to reduce paperwork 

and respondent burden, invites the 

general public and Federal agencies to 

take this opportunity to comment on 

proposed and/or continuing information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Treatment of Gain From the Disposition 

of Interest in Certain Natural Resource 

Recapture Property by S Corporations 

and Their Shareholders. 

DATES: Written comments should be 

received on or before November 21, 

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 information collection 

should be directed to LaNita Van Dyke, 

or at Internal Revenue Service, Room 

6526, 1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

internet, at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Treatment of Gain From the 

Disposition of Interest in Certain 

Natural Resource Recapture Property by 

S Corporations and Their Shareholders. 

OMB Number: 1545–1493. 

Regulation Project Number: T.D. 8684. 

Abstract: This regulation prescribes 

rules under Code section 1254 relating 

to the treatment by S corporations and 

their shareholders of gain from the 

disposition of natural resource recapture 

property and from the sale or exchange 

of S corporation stock. Section 1.1254– 

4(c)(2) of the regulation provides that 

gain recognized on the sale or exchange 

of S corporation stock is not treated as 

ordinary income if the shareholder 

attaches a statement to his or her return 

containing information establishing that 

the gain is not attributable to section 

1254 costs. 

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, and individuals. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 1,000. 

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 

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: September 13, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–20241 Filed 9–21–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8823 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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. 

Currently, the IRS is soliciting 

comments concerning Form 8823, LowIncome Housing Credit Agencies Report 

of Noncompliance or Building 

Disposition. 

DATES: Written comments should be 

received on or before November 21, 

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 form and instructions 

should be directed to, LaNita Van Dyke, 

or through the internet at 

LanitaVanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Low-Income Housing Credit 

Agencies Report of Noncompliance or 

Building Disposition.