[Federal Register Volume 79, Number 225 (Friday, November 21, 2014)]
[Notices]
[Page 69563]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-27569]



[[Page 69563]]

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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

November 17, 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 December 22, 2014 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimates, or any other 
aspect of the information collections, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
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 8141, Washington, 
DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained by emailing [email protected], calling (202) 622-1295, or 
viewing the entire information collection request at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-1591.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 8994 (Reg-251701-96)--Electing Small Business Trusts.
    Abstract: The final regulations relate to the qualification and 
treatment of electing small business trusts (ESBTs). The regulations 
interpret the rules added to the Internal Revenue Code (Code) by 
section 1302 of the Small Business Job Protection Act of 1996, section 
1601 of the Taxpayer Relief Act of 1997, and section 316 of the 
Community Renewal Tax Relief Act of 2000. In addition, the final 
regulations provide that an ESBT, or a trust described in section 
401(a) of the Code or section 501(c)(3) of the Code and exempt from 
taxation under section 501(a) of the Code, is not treated as a deferral 
entity for purposes of Sec.  1.444-2T.
    Affected Public: Businesses or other for-profits.
    Estimated Annual Burden Hours: 7,500.
    OMB Number: 1545-1649.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: Revenue Procedure 99-21--Refunds and credits; period of 
limitations; financial disability.
    Abstract: Revenue Procedure 99-21 describes the information that is 
required under Sec.  6511(h)(2)(A) of the Internal Revenue Code in 
order to request suspension of the period of limitations under Sec.  
6511 for claiming a credit or refund of tax due to an individual 
taxpayer's financial disability. This information is required to be 
submitted with the taxpayer's claim for credit or refund of tax.
    Affected Public: Individuals or households.
    Estimated Annual Burden Hours: 24,100.

Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2014-27569 Filed 11-20-14; 8:45 am]
BILLING CODE 4830-01-P