45948 Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 

Entities 

1. AGRICULTURAL DEVELOPMENT 

BANK, Korea, North [DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

2. CHEIL CREDIT BANK (a.k.a. FIRST 

CREDIT BANK; f.k.a. ‘‘KYONGYONG 

CREDIT BANK’’), 3–18 Pyongyang 

Information Center, Potonggang District, 

Pyongyang, Korea, North; Beijing, 

China; Shenyang, China; Shanghai, 

China; SWIFT/BIC KYCBKPPYXXX 

[DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

3. HANA BANKING CORPORATION 

LTD, Haebangsan Hotel, Jungsong-Dong, 

Sungri Street, Central District, 

Pyongyang, Korea, North; Dandong, 

China; SWIFT/BIC BRBKKPPIXXX 

[DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

4. INTERNATIONAL INDUSTRIAL 

DEVELOPMENT BANK, JongpyongDong, Pyong Chon District, Pyongyang, 

Korea, North [DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

5. JINMYONG JOINT BANK, Korea, 

North; Dalian, China [DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

6. JINSONG JOINT BANK, Korea, 

North [DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

7. KORYO COMMERCIAL BANK 

LTD., Pyongyang, Korea, North; Beijing, 

China; Shenyang, China; SWIFT/BIC 

KCBKKPP1 [DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

8. RYUGYONG COMMERCIAL 

BANK, Korea, North; Beijing, China; 

Dandong, China [DPRK4]. 

Designated pursuant to Section 1(a)(i) 

of Executive Order 13810 for operating 

in the financial services industry in 

North Korea. 

9. CENTRAL BANK OF THE 

DEMOCRATIC PEOPLE’S REPUBLIC 

OF KOREA, 58–1 Mansu-dong, Sungri 

Street, Central District, Pyongyang, 

Korea, North [DPRK3]. 

Identified as meeting the definition of 

the Government of North Korea as set 

forth in Section 9(d) of Executive Order 

13722 of March 15, 2016, ‘‘Blocking 

Property of the Government of North 

Korea and the Workers’ Party of Korea, 

and Prohibiting Certain Transactions 

With Respect to North Korea’’ 

(Executive Order 13722) because it is an 

agency, instrumentality, or controlled 

entity of the Government of North 

Korea. 

10. FOREIGN TRADE BANK OF THE 

DEMOCRATIC PEOPLE’S REPUBLIC 

OF KOREA (a.k.a. KOREA TRADE 

BANK; a.k.a. MOOYOKBANK; a.k.a. 

NORTH KOREA’S FOREIGN TRADE 

BANK), FTB Building, Jungsong-dong, 

Central District, Pyongyang, Korea, 

North; SWIFT/BIC FTBD KP PY 

[NPWMD] [DPRK3]. 

Identified as meeting the definition of 

the Government of North Korea as set 

forth in Section 9(d) of Executive Order 

13722 because it is an agency, 

instrumentality, or controlled entity of 

the Government of North Korea. 

Dated: September 26, 2017. 

Michael Mosier, 

Acting Director, Office of Foreign Assets 

Control. 

[FR Doc. 2017–21049 Filed 9–29–17; 8:45 am] 

BILLING CODE 4810–AL–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Compensatory Stock 

Options Under Section 482 (T.D. 9088) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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. The 

IRS is soliciting comments concerning 

information collection requirements 

related to compensatory stock options 

under section 482. 

DATES: Written comments should be 

received on or before December 1, 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: Compensatory Stock Options 

Under Section 482. 

OMB Number: 1545–1794. 

Regulation Project Number: T.D. 9088. 

Abstract: Internal Revenue Code 

section 482 provides guidance regarding 

the application of the rules of section 

482 governing qualified cost sharing 

arrangements. These regulations provide 

guidance regarding the treatment of 

stock-based compensation for purposes 

of the rules governing qualified cost 

sharing arrangements and for purposes 

of the comparability factors to be 

considered under the comparable profits 

method. 

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: Business or other forprofit. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 1 

hour. 

Estimated Total Annual Burden 

Hours: 2,000. 

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 


sradovich on DSK3GMQ082PROD with NOTICES
Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 45949 

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 26, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21153 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Revenue Procedure 2003– 

84 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of information collection; 

request for comments. 

SUMMARY: The Internal Revenue Service 

(IRS), 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. The 

IRS is soliciting comments concerning 

Revenue Procedure 2003–84, Optional 

election to make monthly 706(a) 

computations. 

DATES: Written comments should be 

received on or before December 1, 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: Optional election to make 

monthly 706(a) computations. 

OMB Number: 1545–1768. 

Revenue Procedure Number: Revenue 

Procedure 2003–84. 

Abstract: This procedure allows 

certain partnerships that invest in taxexempt obligations to make an election 

that enables the partners to take into 

account monthly the inclusions 

required under sections 702 and 707(c) 

of the Code and provides rules for 

partnership income tax reporting under 

section 6031 for such partnerships. Rev. 

Proc. 2002–68 modified and 

superseded. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,000. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 500. 

The following paragraph applies to all 

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 26, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21152 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–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 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. The 

IRS is soliciting comments concerning 

carryover of passive activity losses and 

credits and at-risk losses to bankruptcy 

estates of individuals. 

DATES: Written comments should be 

received on or before December 1, 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 this regulation should be 

directed to Sara Covington, at Internal 

Revenue Service, Room 6526, 1111 

Constitution Ave., NW., Washington, 

DC 20224, or through the internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Carryover of Passive Activity 

Losses and Credits and At Risk Losses 

to Bankruptcy Estates for Individuals. 

OMB Number: 1545–1375. 

Regulation Project Number: T.D. 8537. 

Abstract: These regulations relate to 

the application of carryover of passive 

activity losses and credits and at risk 

losses to the bankruptcy estates of 

individuals. The final regulations affect 

individual taxpayers who file 

bankruptcy petitions under chapter 7 or 

chapter 11 of title 11 of the United 

States Code and have passive activity 

losses and credits under section 469 or 

losses under section 465. 

Current Actions: There are no changes 

being made to this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 12 

Minutes. 

Estimated Total Annual Burden 

Hours: 100. 


sradovich on DSK3GMQ082PROD with NOTICES