Proposed Collection; Comment Request for Regulation Project, 15383-15384 [E5-1313]
Download as PDF
Federal Register / Vol. 70, No. 57 / Friday, March 25, 2005 / Notices
provide needed guidance to persons
who enter into split-dollar life insurance
arrangements.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
115,000.
Estimated Time Per Respondent: 45
minutes.
Estimated Total Annual Burden
Hours: 32,500.
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: March 23, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1309 Filed 3–24–05; 8:45 am]
BILLING CODE 4830–01–P
VerDate jul<14>2003
16:11 Mar 24, 2005
Jkt 205001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4563
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
4563, Exclusion of Income for Bona Fide
Residents of American Samoa.
DATES: Written comments should be
received on or before May 24, 2005, to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6516, 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 R. Joseph Durbala,
(202) 622–3634, Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Exclusion of Income for Bona
Fide Residents of American Samoa.
OMB Number: 1545–0173.
Form Number: Form 4563.
Abstract: Form 4563 is used by bona
fide residents of American Samoa to
exclude income from sources within
American Samoa, Guam, and the
Commonwealth of the Northern Mariana
Islands to the extent specified in
Internal Revenue Code section 931. This
information is used by the IRS to
determine if an individual is eligible to
exclude possession source income.
Current Actions: There are no changes
being made to the Form 4563 at this
time.
Type of Review: Extension of a current
OMB approval.
Affected Public: Individuals and
households.
Estimated Number of Respondents:
100.
Estimated Time Per Respondent: 1 hr.,
29 min.
PO 00000
Frm 00108
Fmt 4703
Sfmt 4703
15383
Estimated Total Annual Burden
Hours: 174.
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: March 23, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1310 Filed 3–24–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209793–95]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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 proposed
and/or continuing information
E:\FR\FM\25MRN1.SGM
25MRN1
15384
Federal Register / Vol. 70, No. 57 / Friday, March 25, 2005 / Notices
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning an
existing final regulation, REG–209793–
95 (TD 8697), Simplification of Entity
Classification Rules (sec. 301.7701–3).
DATES: Written comments should be
received on or before May 24, 2005, to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6512, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Simplification of Entity
Classification Rules.
OMB Number: 1545–1486.
Regulation Project Number: REG–
209793–95.
Abstract: This regulation provides
rules to allow certain unincorporated
business organizations to elect to be
treated as corporations or partnerships
for federal tax purposes. The election is
made by filing Form 8832, Entity
Classification Election. The information
collected on the election will be used to
verify the classification of electing
organizations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Businesses or other
for-profit organizations, and state, local
or tribal governments.
The burden for the collection of
information in this regulation is
reflected in the burden estimates of
Form 8832.
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
VerDate jul<14>2003
16:11 Mar 24, 2005
Jkt 205001
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: March 16, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1313 Filed 3–24–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 1041–N
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, 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 proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
1041–N U.S. Income Tax Return for
Electing Alaska Native Settlement
Trusts.
Written comments should be
received on or before May 24, 2005, to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland Internal Revenue
Service, room 6512, 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 Larnice Mack at
Internal Revenue Service, room 6512,
DATES:
PO 00000
Frm 00109
Fmt 4703
Sfmt 4703
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3179, or through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: U.S. Income Tax Return for
Electing Alaska Native Settlement
Trusts.
OMB Number: 1545–1776.
Form Number: 1041–N.
Abstract: An Alaska Native
Settlement Trust (ANST) may elect
under section 646 to have the special
income tax treatment of that section
apply to the trust and its beneficiaries.
This one-time election is made by filing
Form 1041–N and the form is used by
the ANST to report its income, etc., and
to compute and pay any income tax.
Form 1041–N is also used for the special
information reporting requirements that
apply to ANSTs.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
20.
Estimated Time Per Respondent: 28
hrs, 3 minutes.
Estimated Total Annual Burden
Hours: 570.
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
E:\FR\FM\25MRN1.SGM
25MRN1
Agencies
[Federal Register Volume 70, Number 57 (Friday, March 25, 2005)]
[Notices]
[Pages 15383-15384]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-1313]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-209793-95]
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, 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 proposed and/or continuing information
[[Page 15384]]
collections, as required by the Paperwork Reduction Act of 1995, Public
Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting
comments concerning an existing final regulation, REG-209793-95 (TD
8697), Simplification of Entity Classification Rules (sec. 301.7701-3).
DATES: Written comments should be received on or before May 24, 2005,
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6512, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Larnice Mack at
Internal Revenue Service, room 6512, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3179, or through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Simplification of Entity Classification Rules.
OMB Number: 1545-1486.
Regulation Project Number: REG-209793-95.
Abstract: This regulation provides rules to allow certain
unincorporated business organizations to elect to be treated as
corporations or partnerships for federal tax purposes. The election is
made by filing Form 8832, Entity Classification Election. The
information collected on the election will be used to verify the
classification of electing organizations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Businesses or other for-profit organizations, and
state, local or tribal governments.
The burden for the collection of information in this regulation is
reflected in the burden estimates of Form 8832.
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: March 16, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-1313 Filed 3-24-05; 8:45 am]
BILLING CODE 4830-01-P