Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 45951 

OMB Number: 1545–XXXX. 

Form Number: 8904. 

Abstract: Public Law 108–357, Title 

III, Subtitle C, section 341(a) has caused 

us to develop a credit for oil and gas 

production from marginal wells, which 

is reflected on Form 8904 and its 

instructions. Tax year 2017 will be the 

first year Form 8904 and its instructions 

will be released. 

Type of Review: This is a new form. 

Affected Public: Business or other forprofit organizations, individuals or 

households, not-for-profit institutions, 

farms, and state, local or tribal 

governments. 

Estimated Number of Responses: 

20,000. 

Estimated Time per Respondent: 2 

hrs., 58 mins. 

Estimated Total Annual Burden 

Hours: 59,200. 

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 26, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21141 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 

dual consolidated loss regulations. 

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 Sara Covington, Internal 

Revenue Service, Room 6526, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or through the internet at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Dual Consolidated Loss 

Regulations. 

OMB Number: 1545–1946. 

Regulation Project Number: T.D. 9315. 

Abstract: Section 1503(d) denies the 

use of the losses of one domestic 

corporation by another affiliated 

domestic corporation where the loss 

corporation is also subject to the income 

tax of a foreign country. These final 

regulations address various dual 

consolidated loss issues, including 

exceptions to the general prohibition 

against using a dual consolidated loss to 

reduce the taxable income of any other 

member of the affiliated group. 

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: 

1,780. 

Estimated Time per Respondent: 1 

hour, 33 minutes. 

Estimated Total Annual Burden 

Hours: 2,765. 

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 26, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21147 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Residence and Source 

Rules Involving U.S. Possessions and 

Other Conforming Changes (T.D. 9248) 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for comment. 

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 


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