[Federal Register Volume 79, Number 75 (Friday, April 18, 2014)]
[Notices]
[Pages 22003-22004]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-08874]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
April 15, 2014.
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, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before May 19, 2014 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
[[Page 22004]]
Treasury, New Executive Office Building, Room 10235, Washington, DC
20503, or email at [email protected] and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, Washington,
DC 20220, or email at [email protected].
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at [email protected], or the
entire information collection request may be found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-1349.
Type of Review: Revision of a currently approved collection.
Title: Cognitive and Psychological Research.
Abstract: The proposed research will improve the quality of the
data collection by examining the psychological and cognitive aspects of
methods and procedures such as: Interviewing processes, forms redesign,
survey and tax collection technology and operating procedures (internal
and external in nature).
Affected Public: Individuals or Households.
Estimated Burden Hours: 30,000.
OMB Number: 1545-1360.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8612--Income, Gift and Estate Tax (PS-102-88).
Abstract: This regulation concerns the availability of the gift and
estate tax marital deduction when the donee spouse or the surviving
spouse is not a United States citizen. The regulation provides guidance
to individuals or fiduciaries: (1) For making a qualified domestic
trust election on the estate tax return of a decedent whose surviving
spouse is not a United States citizen in order that the estate may
obtain the marital deduction, and (2) for filing the annual returns
that such an election may require.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 6,150.
OMB Number: 1545-1628.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8855--Communications Excise Tax; Prepaid Telephone Cards
(REG-118620-97).
Abstract: Carriers must keep certain information documenting their
sales of prepaid telephone cards to other carriers to avoid
responsibility for collecting tax. The regulations provide rules for
the application of the communication excise tax to prepaid telephone
cards.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 34.
OMB Number: 1545-1642.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8853 (Final), Recharacterizing Financing Arrangements
Involving Fast-Pay Stock.
Abstract: Section 1.7701(l)-3 recharacterizes fast-pay
arrangements. Certain participants in such arrangements must file a
statement that includes the name of the corporation that issued the
fast-pay stock, and (to the extent the filing taxpayer knows or has
reason to know) the terms of the fast-pay stock, the date on which it
was issued, and the names and taxpayer identification numbers of any
shareholders of any class of stock that is not traded on an established
securities market.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 50.
OMB Number: 1545-1898.
Type of Review: Extension without change of a currently approved
collection.
Title: Revenue Procedure 2004-47, Simplified Alternate Procedure
for Making Late Reverse QTIP Election.
Abstract: This revenue procedure provides a simplified alternate
procedure (in lieu of requesting a letter ruling) for certain executors
of estates and trustees of trusts to request relief to make a late
reverse qualified terminable interest property (QTIP) election under
section 2652 of the Code.
Affected Public: Individuals or Households.
Estimated Annual Burden Hours: 54.
OMB Number: 1545-2091.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9512--Nuclear Decommissioning Costs.
Abstract: Statutory changes under section 468A of the Internal
Revenue Code permit taxpayers that have been subject to limitations on
contributions to qualified nuclear decommissioning funds in previous
years to make a contribution to the fund of the previously-excluded
amount. The final regulation provides guidance concerning the
calculation of the amount of the contribution and the manner of making
the contribution.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 2,500.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-08874 Filed 4-17-14; 8:45 am]
BILLING CODE 4830-01-P