<div> 15292Federal Register / Vol. 84, No. 72 / Monday, April 15, 2019 / Notices   DATES: Written comments should be received on or before June 14, 2019 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. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington,(202) 317–6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at sara.l.covington@ irs.gov. SUPPLEMENTARY INFORMATION: Title: Election of Investment Tax Credit in Lieu of Production Tax Credit; Coordination with Department of Treasury Grants for Specified Energy Property in Lieu of Tax Credits.OMB Number: 1545–2145.Form Number: Notice 2009–52.Abstract: This notice provides a description of the procedures that taxpayers will be required to follow to make an irrevocable election to take the investment tax credit for energy property under § 48 of the Internal Revenue Code in lieu of the production tax credit under § 45. This election was created by the American Recovery and Reinvestment Act of 2009, H.R. 1, 123 STAT. 115 (the Act), which was enacted on February 17, 2009. This notice includes information about election procedures and the documentation required to complete the election. The notice also discusses the coordination of this irrevocable election with an election to take a Department of Treasury grant for specified energy property.  Current Actions: There is no change in the paperwork burden previously approved by OMB. This notice is being submitted for renewal purposes only. Type of Review: Extension of a currently approved collection. Affected Public: Businesses and other for-profit organizations.Estimated Number of Respondents:100.Estimated Time per Respondent: 1 hour. Estimated Total Annual Burden Hours: 100. 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 acollection 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: April 8, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–07383 Filed 4–12–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Information Collection Tools AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments.  SUMMARY: The Internal Revenue Service, 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning TD 8611, Conduit Arrangements Regulations (INTL–64–93). DATES: Written comments should be received on or before June 14, 2019 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.  FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this collection should be directed to Sara Covington, (202) 317– 6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at sara.l.covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Conduit ArrangementsRegulations.OMB Number: 1545–1440. Form Number: TD 8611 (INTL–64– 93). Abstract: This regulation provides rules that permit the district director to recharacterize a financing arrangement as a conduit arrangement. The recharacterization will affect the amount of U.S. withholding tax due on financing transactions that are part of the financing arrangement. This regulation affects withholding agents and foreign investors who engage in multi-party financing arrangements. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Business or other for-profit organizations.Estimated Number of Respondents:1,000.Estimated Time per Respondent: 10 hours. Estimated Total Annual Burden Hours: 10,000. 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. 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 <table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 84, No. 72 / Monday, April 15, 2019 / Notices</div></div></td><td>15293</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>   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: April 8, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–07382 Filed 4–12–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Regulation Project AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments.  SUMMARY: The Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning commercial revitalization deduction. DATES: Written comments should bereceived on or before June 14, 2019 tobe assured of consideration. ADDRESSES: Direct all written commentsto Laurie Brimmer, Internal RevenueService, Room 6529, 1111 ConstitutionAvenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Commercial Revitalization Deduction.OMB Number: 1545–1818.Revenue Procedure Number: 2003–38.Abstract: Pursuant to § 1400I of the Internal Revenue Code, Revenue Procedure 2003–38 provides the time and manner for states to make allocations of commercial revitalization expenditures to a new or substantially rehabilitated building that is placed in service in a renewal community. Current Actions: There are no changes to the revenue procedure at this time. Type of Review: Extension of a currently approved collection. Affected Public: State, local and tribal governments, and business or other for-profit organizations.Estimated Number of Respondents:80. Estimated Time per Respondent: 2 hours, 30 minutes. Estimated Total Annual Burden Hours: 200. 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: April 9, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–07384 Filed 4–12–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY United States Mint Notification of Citizens Coinage Advisory Committee April 16–17, 2019, Public Meeting The United States Mint announces the Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for April 16–17, 2019. Date: April 16–17, 2019. Time: Day 1 (April 16, 2019): 9:30 a.m. to 4:45 p.m.; Day 2 (April 17, 2019): 10:00 a.m. to 12:00 p.m.Location: 2nd Floor Conference Room A&amp;B, United States Mint, 801 9th Street NW, Washington, DC 20220.Subject: Review and discussion of candidate designs for the Mayflower 400th Anniversary 24K Gold Coin and Silver Medal, the 2019 American Innovation $1 Coins, and the 2021–2025 American Eagle Platinum Proof Coin Series. Interested members of the public may either attend the meeting in person or dial in to listen to the meeting at (866) 564–9287/Access Code: 62956028.Interested persons should call the CCAC HOTLINE at (202) 354–7502 for the latest update on meeting time and room location. Any member of the public interested in submitting matters for the CCAC’s consideration is invited to submit them by email to info@ccac.gov.The CCAC advises the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals; advises the Secretary of the Treasury with regard to the events, persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made; and makes recommendations with respect to the mintage level for any commemorative coin recommended. Members of the public interested in attending the meeting in person will be admitted into the meeting room on a first-come, first-serve basis as space is limited. Conference Room A&amp;B can accommodate up to 50 members of the public at any one time. In addition, all persons entering a United States Mint facility must adhere to building security protocol. This means they must consent to the search of their persons and objects in their possession while on government grounds and when they enter and leave the facility, and are prohibited from bringing into the facility weapons of any type, illegal drugs, drug paraphernalia, or contraband. The United States Mint Police Officer conducting the screening will evaluate whether an item may enter into or exit from a facility based upon Federal law, Treasury policy, United States Mint Policy, and local operating procedure; and all prohibited and unauthorized items will be subject to confiscation and disposal.</div>

Comments Sought on Conduit Arrangement Regs

Internal Revenue Service

The IRS has requested comments on information collections under final regulations (T.D. 8611) on rules allowing the recharacterization of financing arrangements as conduit arrangements. Comments are due by June 14.

The IRS has requested comments on information collections under final regulations (T.D. 8611) on rules allowing the recharacterization of financing arrangements as conduit arrangements. Comments are due by June 14.

The IRS has requested comments on information collections under final regulations (<a href="/lr/resolve//czvs">T.D. 8611</a>) on rules allowing the recharacterization of financing arrangements as conduit arrangements. Comments are due by June 14.