48316 Federal Register / Vol. 82, No. 199 / Tuesday, October 17, 2017 / Notices 

of qualified intellectual property may 

notify the donee that the donor intends 

to treat the contribution as a qualified 

donation under section 170(m). Donors 

of qualified intellectual property will 

use the required notification as evidence 

that they have satisfied the section 

170(m) notification requirement. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

30. 

Estimated Average Time per 

Respondent: 1 hour. 

Estimated Total Annual Burden 

Hours: 30. 

10. Title: Transfers by Domestic 

Corporations That Are Subject to 

Section 367(a)(5); Distributions by 

Domestic Corporations That Are Subject 

to Section 1248(f). 

OMB Number: 1545–2183. 

Regulation Project Number: TD 9614 

and TD 9615. 

Abstract: Section 367(a)(5) now 

provides that a transfer of assets to a 

foreign corporation in an exchange 

described in section 361 is subject to 

section 367(a)(1), unless certain 

ownership requirements and other 

conditions are met. The regulations 

provide guidance regarding the 

application of this section. 

Current Actions: TD 9615 went final 

as TD 9760. 

Type of Review: Revision of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

305. 

Estimated Time per Respondent: 

10.69 hours. 

Estimated Total Annual Burden 

Hours: 3260. 

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. 

Approved: October 10, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–22404 Filed 10–16–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Open Meeting of the Taxpayer 

Advocacy Panel Joint Committee. 

AGENCY: Internal Revenue Service (IRS) 

Treasury. 

ACTION: Notice of meeting. 

SUMMARY: An open meeting of the 

Taxpayer Advocacy Panel Joint 

Committee will be conducted. The 

Taxpayer Advocacy Panel is soliciting 

public comments, ideas, and 

suggestions on improving customer 

service at the Internal Revenue Service. 

DATES: The meeting will be held Friday, 

November 17, 2017. 

FOR FURTHER INFORMATION CONTACT: 

Gretchen Swayzer at 1–888–912–1227 

or 469–801–0769. 

SUPPLEMENTARY INFORMATION: Notice is 

hereby given pursuant to Section 

10(a)(2) of the Federal Advisory 

Committee Act, 5 U.S.C. App. (1988) 

that an open meeting of the Taxpayer 

Advocacy Panel Joint Committee will be 

held Friday, November 17, 2017, at 

11:00 a.m. Eastern Time via 

teleconference. The public is invited to 

make oral comments or submit written 

statements for consideration. For more 

information please contact: Gretchen 

Swayzer at 1–888–912–1227 or 469– 

801–0769, TAP Office, 4050 Alpha Rd., 

Farmers Branch, TX 75244, or contact 

us at the Web site: http://

www.improveirs.org. 

The agenda will include various 

committee issues for submission to the 

IRS and other TAP related topics. The 

public input is welcomed. 

Dated: October 11, 2017. 

Antoinette Ross, 

Acting Director, Taxpayer Advocacy Panel. 

[FR Doc. 2017–22403 Filed 10–16–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Extension of Information 

Collection Request Submitted for 

Public Comment; Methods To 

Determine Taxable Income in 

Connection With a Cost Sharing 

Arrangement 

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 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 the 

methods to determine taxable income in 

connection with a cost sharing 

arrangement, IRC section 482. 

DATES: Written comments should be 

received on or before December 18, 2017 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Tuawana Pinkston, Internal Revenue 

Service, Room 6141, 1111 Constitution 

Avenue NW., Washington, DC 20224. 

Requests for additional information or 

copies of the regulations should be 

directed to R. Joseph Durbala, at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW., Washington 

DC 20224, or through the internet, at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Methods to Determine Taxable 

Income in connection with a Cost 

Sharing Arrangement—IRC section 482. 

OMB Number: 1545–1364. 

Regulation Project Number: TD 9568. 

Abstract: This document contains 

final regulations regarding methods to 

determine taxable income in connection 

with a cost sharing arrangement under 

section 482 of the Internal Revenue 

Code (Code). The final regulations 

address issues that have arisen in 

administering the current cost sharing 

regulations. The final regulations affect 

domestic and foreign entities that enter 

into cost sharing arrangements 

described in the final regulations. 

Current Actions: There is no change to 

the burden previously approved. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

500. 

Estimated Time per Respondent: 18 

hrs., 42 min. 

Estimated Total Annual Burden 

Hours: 9,350. 

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 if their contents may become 

material in the administration of any 

internal revenue law. Generally, tax 


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