44250 Federal Register / Vol. 82, No. 182 / Thursday, September 21, 2017 / Notices 

Estimated Total Annual Burden 

Hours: 51,645. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: September 15, 2017. 

Jennifer P. Leonard, 

Treasury PRA Clearance Officer. 

[FR Doc. 2017–20092 Filed 9–20–17; 8:45 am] 

BILLING CODE 4810–70–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

IRS Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: 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, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before October 23, 2017 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 8142, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Leonard by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Internal Revenue Service (IRS) 

Title: Time and Manner of Making 

Certain Elections Under the Technical 

and Miscellaneous Revenue Act of 1988 

(26 CFR 301.9100–8). 

OMB Control Number: 1545–1112. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: Section 301.9100–8 

establishes various elections with 

respect to which immediate interim 

guidance on the time and manner of 

making the elections is necessary. These 

regulations enable taxpayers to take 

advantage of the benefits of various 

Code provisions. 

Forms: None. 

Affected Public: Individuals or 

Households. 

Estimated Total Annual Burden 

Hours: 6,010. 

Title: Election to Expense Certain 

Depreciable Business Assets. 

OMB Control Number: 1545–1201. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: A taxpayer may elect to treat 

the cost of any section 179 property as 

an expense which is not chargeable to 

capital account. Any cost so treated 

shall be allowed as a deduction for the 

taxable year in which the section 179 

property is placed in service. The 

regulations provide rules on the election 

described in section 179(b)(4); the 

apportionment of the dollar limitation 

among component members of a 

controlled group; the proper order for 

deducting the carryover of disallowed 

deduction; and the maintenance of 

information which permits the specific 

identification of each piece of section 

179 property and reflects how and from 

whom such property was acquired and 

when such property was placed in 

service. The recordkeeping and 

reporting is necessary to monitor 

compliance with the section 179 rules. 

Forms: None. 

Affected Public: Individuals or 

Households. 

Estimated Total Annual Burden 

Hours: 3,015,000. 

Title: Disabled Access Credit. 

OMB Control Number: 1545–1205. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Code section 44 allows 

eligible small businesses to claim a nonrefundable income tax credit of 50% of 

the amount of eligible access 

expenditures for any tax year that 

exceed $250 but do not exceed $10,250. 

Form 8826 figures the credit and the tax 

limit. 

Forms: 8826. 

Affected Public: Businesses or other 

for Profits. 

Estimated Total Annual Burden 

Hours: 89,027. 

Title: PS–78–91 (TD 8521) (TD 8859) 

Procedures for Monitoring Compliance 

with Low-Income Housing Credit 

Requirements; PS–50–92 Rules to Carry 

Out the Purposes of Section 42 and for 

Correcting. 

OMB Control Number: 1545–1357. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The regulations require state 

allocation plans to provide a procedure 

for state and local housing credit 

agencies to monitor for compliance with 

the requirements of section 42 and 

report any noncompliance to the IRS; 

covers the Secretary’s authority to 

provide guidance under section 42, and 

provide for the correction of 

administrative errors and omissions 

made in connection with allocations of 

low-income housing credit dollar 

amounts and recordkeeping within a 

reasonable period after their discovery, 

and regulations that affect State and 

local housing credit agencies, owners of 

building projects for which the low 

income housing credit is allocated, and 

taxpayers claiming the low-income 

housing credit. 

Forms: None. 

Affected Public: Businesses or other 

for-profits; State, local, and tribal 

governments. 

Estimated Total Annual Burden 

Hours: 104,899. 

Title: Form 3911—Taxpayer 

Statement Regarding Refund. 

OMB Control Number: 1545–1184. 

Type of Review: Extension without 

change of a previously approved 

collection. 

Abstract: If taxpayer inquires about 

their non-receipt of refund (or lost or 

stolen refund) and the refund has been 

issued, the information and taxpayer 

signature are needed to begin tracing 

action. 

Forms: Form 3911. 

Affected Public: Individuals or 

Households. 

Estimated Total Annual Burden 

Hours: 16,600. 

Title: Source of Income From Sales of 

Inventory and Natural Resources 

Produced in One Jurisdiction and Sold 

in Another Jurisdiction. 

OMB Control Number: 1545–1476. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Section 863(a) authorizes 

the Secretary to promulgate regulations 

allocating and apportioning to U.S. or 

foreign sources all items of income not 

described in sections 861 and 862. The 

regulations provide rules for 

determining the amount of U.S. or 

foreign source income from cross border 

sales. The regulations provide 

amendments to the existing regulations. 

Section 1.863 l(b)(6) requires a 

statement to be attached to a return 

explaining the methodology used to 

determine fair market value and any 


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Federal Register / Vol. 82, No. 182 / Thursday, September 21, 2017 / Notices 44251 

additional production activities 

performed by the taxpayer, and § 1.863 

3(e)(2) requires a taxpayer who uses a 

method to determine income attributed 

to production activities and sales (as 

described in § 1.863 3(b)), must fully 

explain in a statement attached to the 

return the methodology used, the 

circumstances justifying use of that 

methodology, the extent that sales are 

aggregated, and the amount of income 

allocated. This information is used to 

enable the IRS to determine if the 

taxpayer has properly determined the 

source of its income. 

Forms: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 1,250. 

Title: TD 9595 (REG–141399–07) 

Consolidated Overall Foreign Losses, 

Separate Limitation Losses, and Overall 

Domestic Losses. 

OMB Control Number: 1545–1634. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: These regulations provide 

rules for the apportionment of a 

consolidated group’s overall domestic 

loss (CODL), overall foreign loss (COFL) 

and separate limitation loss (CSLL) 

accounts to a departing member. The 

regulations affect consolidated groups of 

corporations that compute the foreign 

tax credit limitation or that dispose of 

property used in a foreign trade or 

business. 

Forms: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 3,000. 

Title: Exclusions From Gross Income 

of Foreign Corporations. 

OMB Control Number: 1545–1677. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: This document contains 

rules implementing the portions of 

section 883(a) and (c) of the Internal 

Revenue Code that relate to income 

derived by foreign corporations from the 

international operation of a ship or 

ships or aircraft. The rules provide, in 

general, that a foreign corporation 

organized in a qualified foreign country 

and engaged in the international 

operation of ships or aircraft shall 

exclude qualified income from gross 

income for purposes of United States 

Federal income taxation, provided that 

the corporation can satisfy certain 

ownership and related documentation 

requirements. 

Forms: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 23,900. 

Title: Revenue Procedure 2001–56, 

Demonstration Automobile Use. 

OMB Control Number: 1545–1756. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: This revenue procedure 

provides optional simplified methods 

for determining the value of the use of 

demonstration automobiles provided to 

employees by automobile dealerships. 

Forms: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 100,000. 

Title: Disclosure of Returns and 

Return Information by Other Agencies. 

OMB Control Number: 1545–1757. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: In general, under the 

regulations, the IRS is permitted to 

authorize agencies with access to 

returns and return information under 

section 6103 of the Internal Revenue 

Code to redisclose returns and return 

information based on a written request 

and with the Commissioner’s approval, 

to any authorized recipient set forth in 

Code section 6103, subject to the same 

conditions and restrictions, and for the 

same purposes, as if the recipient had 

received the information from the IRS 

directly. 

Forms: None. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Total Annual Burden 

Hours: 11. 

Title: Form 8886, Reportable 

Transaction Disclosure Statement; Form 

14234, Pre-CAP and CAP Application 

Form. 

OMB Control Number: 1545–1800. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Form 8886: Regulations 

section 1.6011–4 provides that certain 

taxpayers must disclose their direct or 

indirect participation in reportable 

transactions when they file their Federal 

income tax return. Pre-CAP and CAP 

Application Form (Form 14234): The 

Compliance Assurance Process (CAP) is 

a strictly voluntary program available to 

Large Business and International (LB&I) 

Division taxpayers that meet the 

selection criteria. CAP is a real-time 

review of completed business 

transactions during the CAP year with 

the goal of providing certainty of the tax 

return within 90 days of the filing. 

Taxpayers in CAP are required to be 

cooperative and transparent and report 

all material issues and items related to 

completed business transactions to the 

review team. 

Forms: 8886, 14234. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 913,698. 

Title: Form 13551—Application to 

Participate in the IRS Acceptance Agent 

Program. 

OMB Control Number: 1545–1896. 

Type of Review: Revision of a 

currently approved collection. 

Abstract: The Internal Revenue 

Service will collect on Form 13551, 

information from individuals or an 

entity to enable the IRS to determine 

whether persons qualify as acceptance 

agent or a certified acceptance agent. 

The collection of information is 

required to obtain an acceptance agent 

agreement. The use of acceptance agents 

is in accordance with section 301.6109– 

1(d)(3)(iv) of the Regulations.. 

Forms: 13551. 

Affected Public: Individuals or 

Households. 

Estimated Total Annual Burden 

Hours: 6,413. 

Title: Notice 2005–4, Fuel Tax 

Guidance, as modified. 

OMB Control Number: 1545–1915. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Notice 2005–4 provides 

guidance on certain excise tax 

provisions in the Internal Revenue Code 

that were added or affected by the 

American Jobs Creation Act of 2004 

(Pub. L. 108–357) (Act). These 

provisions relate to: Alcohol and 

biodiesel fuels; the definition of offhighway vehicles; aviation-grade 

kerosene; claims related to diesel fuel 

used in certain buses; the display of 

registration on certain vessels; claims 

related to sales of gasoline to state and 

local governments and nonprofit 

educational organizations; two party 

exchanges of taxable fuel; and the 

classification of transmix and certain 

diesel fuel blendstocks as diesel fuel. 

Subsequent modifications were made to 

Notice 2005–4, by Notice 2005–24 and 

2005–62 to make corrections and 

provide additional guidance. Notice 

2005–80 modifies 2005–4 to provide 

guidance on certain excise tax 

provisions added or affected by the 

Energy Policy Act of 2005 (Pub. L 109– 

58) and the Safe, Accountable, Flexible, 

Efficient Transportation Equity Act 

(Pub. L. 109–59). 


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44252 Federal Register / Vol. 82, No. 182 / Thursday, September 21, 2017 / Notices 

Forms: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 76,190. 

Title: Designated Roth Contributions 

to Cash or Deferred Arrangements 

Under Section 401(k). 

OMB Control Number: 1545–1931. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: The final regulations 

provide special rules relating to 

designed Roth contributions under a 

section 401(k) plan. Under section 

1.401(k)–l(f)(1) or the regulations, one of 

the requirements that must be met for 

contributions to be considered 

designated Roth contribution is that 

they must be maintained by the plan in 

a separate account. Section 1.401(k)– 

1(f)(3) of the regulations provides that, 

under the separate accounting 

requirement, contributions and 

withdrawals of designated Roth 

contributions must be credited and 

debited to a designated Roth 

contribution account maintained for the 

employee who made the designation 

and the plan must maintain a record of 

the employee’s investment in the 

contract employee’s designated Roth 

contribution account. 

Forms: None. 

Affected Public: State, Local, and 

Tribal Governments. 

Estimated Total Annual Burden 

Hours: 157,500. 

Title: Late Filing of Certification or 

Notices. 

OMB Control Number: 1545–2098. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: As a means of assuring 

payment of taxes under section 897, 

section 1445(a) requires the transferee of 

a U.S. real property interest to withhold 

10 percent of the amount realized by the 

foreign person on the disposition of the 

U.S. real property interest. Other 

provisions of section 1445 require 

withholding on certain distributions by 

certain entities. This revenue procedure 

provides a simplified method for 

taxpayers to request relief for late filings 

under sections 1.897–2(g)(1)(ii)(A), 

1.897–2(h), 1.1445–2(c)(3)(i), 1.1445– 

2(d)(2), 1.1445–5(b)(2), and 1.1445– 

5(b)(4) of the Income Tax Regulations. 

Forms: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 1,000. 

Title: Form 15597—Foreclosure Sale 

Purchaser Contact Information Request. 

OMB Control Number: 1545–2199. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: This form is used to gather 

contact information of the purchaser 

from a 3rd party foreclosure sale when 

the IRS is considering the redemption of 

the property. 

Forms: 15597. 

Affected Public: Businesses or other 

for-profits. 

Estimated Total Annual Burden 

Hours: 613. 

Title: Form 8940—Request for 

Miscellaneous Determination. 

OMB Control Number: 1545–2211. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Abstract: Form 8940 standardizes 

information collection procedures for 9 

categories of individually written 

requests for miscellaneous 

determinations now submitted to the 

Service by requestor letter. Respondents 

are exempt organizations. 

Forms: 8940. 

Affected Public: Not-for-profit 

institutions. 

Estimated Total Annual Burden 

Hours: 28,959. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: September 15, 2017. 

Jennifer P. Leonard, 

Treasury PRA Clearance Officer. 

[FR Doc. 2017–20091 Filed 9–20–17; 8:45 am] 

BILLING CODE 4830–01–P 


asabaliauskas on DSKBBXCHB2PROD with NOTICES