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superseded.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
45950 Federal Register / Vol. 82, No. 189 / Monday, October 2, 2017 / Notices 

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. 2017–21145 Filed 9–29–17; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form CT–1 and CT–1 X 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice. 

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 

Form CT–1, Employer’s Annual 

Railroad Retirement Tax Return and 

Form CT–1 X, Adjusted Employer’s 

Annual Railroad Retirement Tax Return 

or Claim for Refund. 

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: Employer’s Annual Railroad 

Retirement Tax Return; Adjusted 

Employer’s Annual Railroad Retirement 

Tax Return or Claim for Refund. 

OMB Number: 1545–0001. 

Form Number: Form CT–1 and Form 

CT–1 X. 

Abstract: Railroad employers are 

required to file an annual return to 

report employer and employee Railroad 

Retirement Tax Act (RRTA) taxes. Form 

CT–1 is used for this purpose. The IRS 

uses the information to insure that the 

employer has paid the correct tax. Form 

CT–1X is used to correct previously 

filed Forms CT–1. 

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: Businesses or other 

for-profit organizations, not-for-profit 

institutions, and state, local or tribal 

governments. 

Estimated Number of Respondents: 

2,400. 

Estimated Time per Respondent: 16 

hours, 26 minutes. 

Estimated Total Annual Burden 

Hours: 39,455. 

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 25, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–21149 Filed 9–29–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8904 

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 information 

collections, as required by the 

Paperwork Reduction Act of 1995. The 

IRS is soliciting comments concerning 

Form 8904, Credit for Oil and Gas 

Production From Marginal Wells. 

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 form and instructions 

should be directed to Martha R. Brinson, 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW., 

Washington, DC 20224, or through the 

Internet at Martha.R.Brinson@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Credit for Oil and Gas 

Production From Marginal Wells. 


sradovich on DSK3GMQ082PROD with NOTICES