60-Day FRN

rmajette on DSK2TPTVN1PROD with NOTICES

90922

Federal Register / Vol. 81, No. 241 / Thursday, December 15, 2016 / Notices

Title: Proceeds of Bonds Used for
Reimbursement—FI–59–89 (TD 8394—
Final).
Abstract: This regulation clarifies
when the allocation of bond proceeds to
reimburse expenditures previously
made by an issuer of the bond is treated
as an expenditure of the bond proceeds.
The issuer must express a reasonable
official intent, on or prior to the date of
payment, to reimburse the expenditure
in order to assure that the
reimbursement is not a device to evade
requirements imposed by the Internal
Revenue Code with respect to tax
exempt bonds.
Affected Public: State, Local, and
Tribal Governments.
Estimated Total Annual Burden
Hours: 6,000.
OMB Control Number: 1545–1270.
Type of Review: Extension without
change of a currently approved
collection.
Title: Gasoline Excise Tax and
Gasohol; Compressed Natural Gas.
Abstract: TD 8421 contains final
regulations under Internal Revenue
Code sections 4081 and 4082, relating to
the federal excise tax on gasoline. It
affects refiners, importers, and
distributors of gasoline and provides
guidance relating to taxable
transactions, persons liable for tax,
gasoline blendstocks, and gasohol. TD
8609 contains final regulations relating
to gasohol blending and the tax on
compressed natural gas (CNG). The
sections relating to gasohol blending
affect certain blenders, enterers,
refiners, and throughputters. The
sections relating to CNG affect persons
that sell or buy CNG for use as a fuel
in a motor vehicle or motorboat.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 366.
OMB Control Number: 1545–1300.
Type of Review: Revision of a
currently approved collection.
Title: Treatment of Acquisition of
Certain Financial Institutions: Certain
Tax Consequences of Federal Financial
Assistance to Financial Institutions.
Abstract: 26 U.S.C. Section 597 of the
Internal Revenue Code provides that the
income tax treatment of any transaction
in which Federal financial assistance
(FFA), is provided with respect to a
bank or domestic building and loan
association (Institution) will be
determined under regulations
prescribed by the Secretary. The
regulations provide that, generally, FFA
is included in the gross income of the
recipient in the year it is received.
However, in certain circumstances, the
inclusion of FFA in income is deferred.

VerDate Sep<11>2014

15:19 Dec 14, 2016

Jkt 241001

The collection of information required
by the regulations is necessary to track
deferred income and its subsequent
recapture, to track any amounts of tax
that are not subject to collection, to elect
to disaffiliate earlier than would
otherwise be permitted, and to elect to
apply the provisions of the regulations
retroactively.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 2,200.
OMB Control Number: 1545–1338.
Type of Review: Extension without a
change of a currently approved
collection.
Title: Election Out of Subchapter K for
Producers of Natural Gas—TD 8578.
Abstract: This regulation contains
certain requirements that must be met
by co-producers of natural gas subject to
a joint operating agreement in order to
elect out of subchapter K of chapter 1
of the Internal Revenue Code. Under
section 1.761–2(d)(5)(i), gas producers
subject to gas balancing agreements on
the regulation’s effective date are to file
Form 3115 and certain additional
information to obtain the
Commissioner’s consent to a change in
method of accounting to either of the
two new permissible accounting
methods in the regulations.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 5.
OMB Control Number: 1545–1574.
Type of Review: Extension without a
change of a currently approved
collection.
Title: Information Reporting for
Qualified Tuition and Related Expenses.
Form: 1098–T.
Abstract: Section 6050S of the
Internal Revenue Code requires eligible
education institutions to report certain
information regarding tuition payments
to the IRS and to students. Form 1098–
T has been developed to meet this
requirement.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 4,848,090.
OMB Control Number: 1545–1588.
Type of Review: Extension without a
change of a currently approved
collection.
Title: Adjustments Following Sales of
Partnership Interests.
Abstract: Partnerships, with a section
754 election in effect, are required to
adjust the basis of partnership property
following certain transfers of
partnership interests. The regulations
require the partnership to attach a
statement to its partnership return

PO 00000

Frm 00151

Fmt 4703

Sfmt 4703

indicating the adjustment and how it
was allocated among the partnership
property.
Affected Public: Businesses or other
for-profits.
Estimated Total Annual Burden
Hours: 904,000.
Bob Faber,
Acting Treasury PRA Clearance Officer.
[FR Doc. 2016–30136 Filed 12–14–16; 8:45 am]
BILLING CODE 4830–01–P

DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0659]

Agency Information Collection Activity
(Support of Claim for Service
Connection for Post-Traumatic Stress
Disorder (PTSD) (VA Form 21–0781)
and Support of Claim for Service
Connection for Post-Traumatic Stress
Disorder (PTSD) Secondary to
Personal Assault (VA Form 21–0781a))
Veterans Benefits
Administration, Department of Veterans
Affairs
ACTION: Notice
AGENCY:

The Veterans Benefits
Administration (VBA), Department of
Veterans Affairs (VA), is announcing an
opportunity for public comment on the
proposed collection of certain
information by the agency. Under the
Paperwork Reduction Act (PRA) of
1995, Federal agencies are required to
publish notice in the Federal Register
concerning each proposed collection of
information, including each proposed
revision of a currently approved
collection, and allow 60 days for public
comment in response to the notice.
VA Forms 21–0781 and 21–0781a are
used to gather specific information
about in-service stressors, so VA can
assist claimants in obtaining credible
supporting evidence that the claimed
stressors occurred. In-service stressors
reported by veterans must be verifiable.
VA cannot thoroughly research military
records and other sources of information
for credible supporting evidence unless
the veteran provides VA with specific
information about the in-service
stressors. The forms request information
that is necessary to conduct meaningful
research of records.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before February 13, 2017.
ADDRESSES: Submit written comments
on the collection of information through
Federal Docket Management System
SUMMARY:

E:\FR\FM\15DEN1.SGM

15DEN1

Federal Register / Vol. 81, No. 241 / Thursday, December 15, 2016 / Notices

rmajette on DSK2TPTVN1PROD with NOTICES

(FDMS) at www.Regulations.gov or to
Nancy J. Kessinger, Veterans Benefits
Administration (20M33), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420 or email to
[email protected]. Please refer to
‘‘OMB Control No. 2900–0659’’ in any
correspondence. During the comment
period, comments may be viewed online
through the FDMS.
FOR FURTHER INFORMATION CONTACT:
Nancy J. Kessinger at (202) 632–8924 or
FAX (202) 632–8925.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995 (Pub. L. 104–13; 44 U.S.C.
3501–21), Federal agencies must obtain
approval from the Office of Management
and Budget (OMB) for each collection of
information they conduct or sponsor.
This request for comment is being made
pursuant to Section 3506(c)(2)(A) of the
PRA.
With respect to the following
collection of information, VBA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VBA’s

VerDate Sep<11>2014

15:19 Dec 14, 2016

Jkt 241001

functions, including whether the
information will have practical utility;
(2) the accuracy of VBA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Title: Support of Claim for Service
Connection for Post-Traumatic Stress
Disorder (PTSD) (VA Form 21–0781)
and Support of Claim for Service
Connection for Post-Traumatic Stress
Disorder (PTSD) Secondary to Personal
Assault (VA Form 21–0781a).
OMB Control Number: 2900–0659.
Type of Review: Revision of an
approved collection.
Abstract: VA Forms 21–0781 and 21–
0781a are used to gather specific
information about in-service stressors,
so VA can assist claimants in obtaining
credible supporting evidence that the

PO 00000

Frm 00152

Fmt 4703

Sfmt 9990

90923

claimed stressors occurred. In-service
stressors reported by veterans must be
verifiable. VA cannot thoroughly
research military records and other
sources of information for credible
supporting evidence unless the veteran
provides VA with specific information
about the in-service stressors. The forms
request information that is necessary to
conduct meaningful research of records.
Affected Public: Individuals or
households.
Estimated Annual Burden: 17,780
hours.
Estimated Average Burden per
Respondent: 70 minutes.
Frequency of Response: One time.
Estimated Number of Respondents:
15,240.
By direction of the Secretary.
Cynthia Harvey-Pryor,
VA Clearance Officer, Office of Privacy and
Records Management, Department of
Veterans Affairs.
[FR Doc. 2016–30096 Filed 12–14–16; 8:45 am]
BILLING CODE 8320–01–P

E:\FR\FM\15DEN1.SGM

15DEN1