<div><table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 84, No. 111 / Monday, June 10, 2019 / Notices</div></div></td><td>26935</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>  Under 5 U.S.C. 553(c), DOT solicits comments from the public to better inform its processes. DOT posts these comments, without edit, including any personal information the commenter provides, to www.regulations.gov, as described in the system of records notice (DOT/ALL–14 FDMS), which can be reviewed at https:// www.transportation.gov/privacy. See also https://www.regulations.gov/ privacyNotice for the privacy notice of regulations.gov.  Issued in Washington, DC. John Karl Alexy, Acting Associate Administrator, Office of Railroad Safety. [FR Doc. 2019–12110 Filed 6–7–19; 8:45 am] BILLING CODE 4910–06–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 reducepaperwork and respondent burden,invites the general public and otherFederal agencies to take thisopportunity to comment on continuinginformation collections, as required bythe Paperwork Reduction Act of 1995.The IRS is soliciting commentsconcerning reverse like-kind exchanges. DATES: Written comments should bereceived on or before August 9, 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: Reverse Like-Kind Exchanges.OMB Number: 1545–1701.Revenue Procedure Number: 2000–37. Abstract: Revenue Procedure 2000–37 provides a safe harbor for reverse like-kind exchanges in which a transaction using a ‘‘qualified exchange accommodation arrangement’’ will qualify for non-recognition treatment  under section 1031 of the Internal Revenue Code. Revenue Procedure 2004–51 modifies sections 1 and 4 of Rev. Proc. 2000–37, 2000–2 C.B. 308, to provide that Rev. Proc. 2000–37 does not apply if the taxpayer owns the property intended to qualify as replacement property before initiating a qualified exchange accommodation arrangement (QEAA). Current Actions: There are no changes being made to this Revenue Procedure that would affect burden. Type of Review: Extension of a currently approved collection. Affected Public: Individuals or households, business or other for-profit organizations, and farms.Estimated Number of Respondents:1,600.Estimated Time per Respondent: 2 hours. Estimated Total Annual Burden Hours: 3,200 hrs.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 5, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–12160 Filed 6–7–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; OFAC Application for the Release of Blocked Funds AGENCY: Departmental Offices, U.S.Department of the Treasury. ACTION: Notice.  SUMMARY: 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, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before July 10, 2019 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimate, or any other aspect of the information collection, 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 OIRA_Submission@ OMB.EOP.gov and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW, Suite 8100, Washington, DC 20220, or email at PRA@treasury.gov. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Jennifer Quintana by emailing PRA@treasury.gov, calling (202) 622–0489, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Office of Foreign Assets Control (OFAC) Title: OFAC Application for the Release of Blocked Funds.OMB Control Number: 1505–0170. Type of Review: Extension without change of a currently approved collection. Description: Assets blocked pursuant to sanctions administered by Office of Foreign Assets Control (OFAC) may be released only through a specific license issued by OFAC. Since February 2000, use of this form to apply for the unblocking of funds transfers has been mandatory pursuant to 31 CFR 501.801(b)(2). Use of this form greatly facilitates and speeds applicants’ submissions and OFAC’s processing.Form: TD F 90–22.54. Affected Public: Businesses or other for-profits, Individuals and households.</div>

Comments Sought on Reverse Like-Kind Exchange Safe Harbor

Internal Revenue Service

The IRS has requested public comments on information collections under Rev. Proc. 2000-37, which provides a safe harbor for reverse like-kind exchanges. Comments are due by August 9.

The IRS has requested public comments on information collections under Rev. Proc. 2000-37, which provides a safe harbor for reverse like-kind exchanges. Comments are due by August 9.

The IRS has requested public comments on information collections under <a href="/lr/resolve//dphv">Rev. Proc. 2000-37</a>, which provides a safe harbor for reverse like-kind exchanges. Comments are due by August 9.