[Federal Register Volume 78, Number 171 (Wednesday, September 4, 2013)]
[Notices]
[Pages 54513-54514]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2013-21406]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Information Collection; Comment Request

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)).

DATES: Written comments should be received on or before November 4, 
2013 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette B. Lawrence, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.
    Please send separate comments for each specific information 
collection listed below. You must reference the information 
collection's title, form number, reporting or record-keeping 
requirement number, and OMB number (if any) in your comment.

FOR FURTHER INFORMATION CONTACT: To obtain additional information, or 
copies of the information collection and instructions, or copies of any 
comments received, contact Elaine Christophe, at (202) 622-3179, or at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet, at 
[email protected].

SUPPLEMENTARY INFORMATION:

Request for Comments

    The Department of the Treasury and the Internal Revenue Service, as 
part of their continuing effort to reduce paperwork and respondent 
burden, invite the general public and other Federal agencies to take 
this opportunity to comment on the proposed or continuing information 
collections listed below in this notice, as required by the Paperwork 
Reduction Act of 1995, (44 U.S.C. 3501 et seq.).
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in our request for Office of 
Management and Budget (OMB) approval of the relevant information 
collection. All comments will become a matter of public record. Please 
do not include any confidential or inappropriate material in your 
comments.
    We invite comments on: (a) Whether the collection of information is 
necessary for the proper performance of the agency's functions, 
including whether the information has 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 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 the 
requested information.

Information Collections Open for Comment

    Currently, the IRS is seeking comments concerning the following 
forms, and reporting and record-keeping requirements:
    Title: Limitations on Corporate Net Operating Loss.
    OMB Number: 1545-1345. Regulation Project Number: CO-99-91.
    Abstract: This regulation modifies the application of the 
segregation rules under Internal Revenue Code section 382 in the case 
of certain issuances of stock by a loss corporation. The regulation 
provides exceptions to the segregation rules for certain small 
issuances of stock and for certain other issuances of stock for cash. 
The regulation also provides that taxpayers may make an irrevocable 
election to apply the exceptions retroactively.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 1.
    Estimated Time per Respondent: 1 hr.
    Estimated Total Annual Burden Hours: 1.
    Title: Indoor Tanning Services; Cosmetic Services; Excise Tax.
    OMB Number: 1545-2177.
    Regulation Number: Regulation 112841-10.
    Abstract: The collection of information in this proposed regulation 
contains proposed amendments to the

[[Page 54514]]

Excise Tax Procedural Regulations (26 CFR part 40) and the Facilities 
and Services Excise Tax Regulations (26 CFR part 49) under section 
5000B of the Internal Revenue Code (Code). Section 5000B of the Code 
was enacted by section 10907 of the Patient Protection and Affordable 
Care Act, Public Law 111-148 (124 Stat. 119 (2010)) to impose an excise 
tax on indoor tanning services. This information is required to be 
maintained in order for providers to accurately calculate the tax on 
indoor tanning services when those services are offered with other 
goods and services.
    Current Actions: There are no changes being made to the regulation 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated total average annual record-keeping burden: 10,000 hours.
    Estimated average annual burden hours per record-keeper: 30 
minutes.
    Estimated number of record-keepers: 20,000.
    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.

    Approved: August 26, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013-21406 Filed 9-3-13; 8:45 am]
BILLING CODE 4830-01-P