Submission for OMB Review; Comment Request, 140 [04-28697]

Download as PDF 140 Federal Register / Vol. 70, No. 1 / Monday, January 3, 2005 / Notices DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request December 23, 2004. The Department of the Treasury has submitted the following public information collection requirement(s) to OMB for review and clearance under the Paperwork Reduction Act of 1995, Public Law 104–13. Copies of the submission(s) may be obtained by calling the Treasury Bureau Clearance Officer listed. Comments regarding this information collection should be addressed to the OMB reviewer listed and to the Treasury Department Clearance Officer, Department of the Treasury, Room 11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220. DATES: Written comments should be received on or before February 2, 2005 to be assured of consideration. Internal Revenue Service (IRS) OMB Number: 1545–1462. Regulation Project Number: PS–268– 82 Final. Type of Review: Extension. Title: Definitions under Subchapter S of the Internal Revenue Code. Description: The regulations provide definitions and special rules under Code section 1377 which affect S corporations and their shareholders. Respondents: Business or other forprofit, Individuals or households. Estimated Number of Respondents: 4,000. Estimated Burden Hours Respondent: 15 minutes. Frequency of response: On occasion, Other (once). Estimated Total Reporting Burden: 1,000 hours. OMB Number: 1545–1612. Regulation Project Number: REG– 209830–96 Final. Type of Review: Extension. Title: Estate and Gift Tax Marital Deduction. Description: The information requested in regulation section 20.2056(b)–7(d)(3)(ii) is necessary to provide a method for estates of decedents whose estate tax returns were due on or before February 18, 1997, to obtain an extension of time to make the qualified terminable interest property (QTIP) election under section 2056(b)(7)(B)(v). Respondents: Individuals or households. Estimated Number of Respondents: 1. Estimated Burden Hours Respondent: 1 hour. Frequency of response: Other (Once). VerDate jul<14>2003 14:47 Dec 30, 2004 Jkt 205001 Estimated Total Reporting Burden: 1 hour. OMB Number: 1545–1642. Regulation Project Number: REG– 104072–97 Final. Type of Review: Extension. Title: Recharacterizing Financing Arrangements Involving Fast-Pay Stock. Description: Section 1.7701(l)–3 recharacterizes fast-pay arrangements. Certain participants in such arrangements must file a statement that includes the name of the corporation that issued the fast-pay stock, and (to the extent the filing taxpayer knows or has reason to know) the terms of the fast-pay stock, the date on which it was issued, and the names and taxpayer identification numbers of any shareholders of any class of stock that is not traded on an established securities market. Respondents: Business or other forprofit. Estimated Number of Respondents: 50. Estimated Burden Hours Respondent: 1 hour. Frequency of response: Annually. Estimated Total Reporting Burden: 50 hours. Clearance Officer: Paul H. Finger (202) 622–3634. Internal Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 20224. OMB Reviewer: Joseph F. Lackey, Jr. (202) 395–7316, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503. Lois K. Holland, Treasury PRA Clearance Officer. [FR Doc. 04–28697 Filed 12–30–04; 8:45 am] DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 3 Taxpayer Advocacy Panel (Including the States of Florida, Georgia, Alabama, Mississippi, Louisiana, Arkansas and Tennessee and Puerto Rico) Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: SUMMARY: An open meeting of the Area 3 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service. Frm 00071 Fmt 4703 Dated: December 28, 2004. Martha J. Curry, Acting Director, Taxpayer Advocacy Panel. [FR Doc. 04–28734 Filed 12–30–04; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Open Meeting of the Area 4 Taxpayer Advocacy Panel (Including the States of Illinois, Indiana, Kentucky, Michigan, Ohio, West Virginia, and Wisconsin) Internal Revenue Service (IRS) Treasury. ACTION: Notice. AGENCY: BILLING CODE 4830–01–P PO 00000 The meeting will be held Tuesday, February 1, 2005 from 11 a.m. to 12 p.m. e.t. FOR FURTHER INFORMATION CONTACT: Sallie Chavez at 1–888–912–1227, or 954–423–7979. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to section 10 (a) (2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that an open meeting of the Area 3 Taxpayer Advocacy Panel will be held Tuesday, February 1, 2005, from 11 a.m. to 12 p.m. e.t. via a telephone conference call. If you would like to have the TAP consider a written statement, please call 1–888–912–1227 or 954–423–7979, or write Sallie Chavez, TAP Office, 1000 South Pine Island Rd., Suite 340, Plantation, FL 33324. Due to limited conference lines, notification of intent to participate in the telephone conference call meeting must be made with Sallie Chavez. Ms. Chavez can be reached at 1–888–912–1227 or 954– 423–7979, or post comments to the Web site: https://www.improveirs.org/. The agenda will include: Various IRS issues. DATES: Sfmt 4703 SUMMARY: An open meeting of the Area 4 Taxpayer Advocacy Panel will be conducted (via teleconference). The Taxpayer Advocacy Panel is soliciting public comment, ideas, and suggestions on improving customer service at the Internal Revenue Service. DATES: The meeting will be held Tuesday, January 25, 2005, at 11 a.m., eastern time. FOR FURTHER INFORMATION CONTACT: Mary Ann Delzer at 1–888–912–1227, or (414) 297–1604. SUPPLEMENTARY INFORMATION: Notice is hereby given pursuant to Section 10(a)(2) of the Federal Advisory Committee Act, 5 U.S.C. App. (1988) that a meeting of the Area 4 Taxpayer Advocacy Panel will be held Tuesday, E:\FR\FM\03JAN1.SGM 03JAN1

Agencies

[Federal Register Volume 70, Number 1 (Monday, January 3, 2005)]
[Notices]
[Page 140]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 04-28697]



[[Page 140]]

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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

December 23, 2004.
    The Department of the Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of 
the submission(s) may be obtained by calling the Treasury Bureau 
Clearance Officer listed. Comments regarding this information 
collection should be addressed to the OMB reviewer listed and to the 
Treasury Department Clearance Officer, Department of the Treasury, Room 
11000, 1750 Pennsylvania Avenue, NW., Washington, DC 20220.

DATES: Written comments should be received on or before February 2, 
2005 to be assured of consideration.

Internal Revenue Service (IRS)

    OMB Number: 1545-1462.
    Regulation Project Number: PS-268-82 Final.
    Type of Review: Extension.
    Title: Definitions under Subchapter S of the Internal Revenue Code.
    Description: The regulations provide definitions and special rules 
under Code section 1377 which affect S corporations and their 
shareholders.
    Respondents: Business or other for-profit, Individuals or 
households.
    Estimated Number of Respondents: 4,000.
    Estimated Burden Hours Respondent: 15 minutes.
    Frequency of response: On occasion, Other (once).
    Estimated Total Reporting Burden: 1,000 hours.

    OMB Number: 1545-1612.
    Regulation Project Number: REG-209830-96 Final.
    Type of Review: Extension.
    Title: Estate and Gift Tax Marital Deduction.
    Description: The information requested in regulation section 
20.2056(b)-7(d)(3)(ii) is necessary to provide a method for estates of 
decedents whose estate tax returns were due on or before February 18, 
1997, to obtain an extension of time to make the qualified terminable 
interest property (QTIP) election under section 2056(b)(7)(B)(v).
    Respondents: Individuals or households.
    Estimated Number of Respondents: 1.
    Estimated Burden Hours Respondent: 1 hour.
    Frequency of response: Other (Once).
    Estimated Total Reporting Burden: 1 hour.

    OMB Number: 1545-1642.
    Regulation Project Number: REG-104072-97 Final.
    Type of Review: Extension.
    Title: Recharacterizing Financing Arrangements Involving Fast-Pay 
Stock.
    Description: Section 1.7701(l)-3 recharacterizes fast-pay 
arrangements. Certain participants in such arrangements must file a 
statement that includes the name of the corporation that issued the 
fast-pay stock, and (to the extent the filing taxpayer knows or has 
reason to know) the terms of the fast-pay stock, the date on which it 
was issued, and the names and taxpayer identification numbers of any 
shareholders of any class of stock that is not traded on an established 
securities market.
    Respondents: Business or other for-profit.
    Estimated Number of Respondents: 50.
    Estimated Burden Hours Respondent: 1 hour.
    Frequency of response: Annually.
    Estimated Total Reporting Burden: 50 hours.
    Clearance Officer: Paul H. Finger (202) 622-3634. Internal Revenue 
Service, Room 6516, 1111 Constitution Avenue, NW., Washington, DC 
20224.
    OMB Reviewer: Joseph F. Lackey, Jr. (202) 395-7316, Office of 
Management and Budget, Room 10235, New Executive Office Building, 
Washington, DC 20503.

Lois K. Holland,
Treasury PRA Clearance Officer.
[FR Doc. 04-28697 Filed 12-30-04; 8:45 am]
BILLING CODE 4830-01-P
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