[Federal Register Volume 82, Number 122 (Tuesday, June 27, 2017)]
[Notices]
[Pages 29177-29178]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-13346]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulations Associated 
With Miscellaneous Elections

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of information collection; request for comments.

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SUMMARY: The Internal Revenue Service (IRS), in accordance with the 
Paperwork Reduction Act of 1995 (PRA 95), provides the general public 
and Federal agencies with an opportunity to comment on continuing 
collections of information. The IRS is soliciting comments concerning 
regulations relating to the time and manner of Making Certain Elections 
Under the Technical and Miscellaneous Revenue Act of 1988, and the 
Redesignation of Certain Other Temporary Elections Regulations. These 
regulations provide guidance to persons making these elections.

DATES: Written comments should be received on or before August 28, 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.

[[Page 29178]]

    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 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Certain Elections Under the Technical and Miscellaneous 
Revenue Act of 1988 and the Redesignation of Certain Other Temporary 
Elections Regulations.
    OMB Number: 1545-1112.
    Regulation Project Number: TD 8435 (Reg-301.9100-8).
    Abstract: Regulation section 301.9100-8 provides final income, 
estate and gift, and employment tax regulations relating to elections 
made under the Technical and Miscellaneous Revenue Act of 1988. This 
regulation enables taxpayers to take advantage of various benefits 
provided by the Internal Revenue Code.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local, or tribal governments.
    Estimated Number of Respondents: 24,105.
    Estimated Time per Respondent: 17 minutes.
    Estimated Total Annual Burden Hours: 6,661.
    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: June 19, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-13346 Filed 6-26-17; 8:45 am]
 BILLING CODE 4830-01-P