Proposed Collection; Comment Request for Regulation Project, 15389 [E5-1324]
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Federal Register / Vol. 70, No. 57 / Friday, March 25, 2005 / Notices
requirement of section 42(d)(6) of the
Internal Revenue Code. The regulation
requires documentary evidence of
financial distress leading to a potential
claim against a Federal mortgage
insurance fund in order to get a written
waiver from the IRS for the acquirer of
the qualified low-income building to
properly claim the low-income housing
credit.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, not-for-profit institutions,
and Federal, state, local or tribal
governments.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 3
hrs.
Estimated Total Annual Burden
Hours: 3,000.
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
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.
VerDate jul<14>2003
16:11 Mar 24, 2005
Jkt 205001
Approved: March 23, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1323 Filed 3–24–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–121946–98]
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
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–121946–
98 (TD 8861), Private Foundation
Disclosure Rules (§§ 301.6104(d)–1,
301.6104(d)–2, and 301.6104(d)–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 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 regulations 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: Private Foundation Disclosure
Rules.
OMB Number: 1545–1655.
Regulation Project Number: REG–
121946–98.
Abstract: The regulations relate to the
public disclosure requirements
described in section 6104(d) of the
Internal Revenue Code. These final
regulations implement changes made by
the Tax and Trade Relief Extension Act
of 1998, which extended to private
foundations the same rules regarding
public disclosure of annual information
returns that apply to other tax-exempt
organizations. These final regulations
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
15389
provide guidance for private
foundations required to make copies of
applications for recognition of
exemption and annual information
return available for public inspection
and to comply with requests for copies
of those documents.
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:
65,065.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 32,596.
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. E5–1324 Filed 3–24–05; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\25MRN1.SGM
25MRN1
]]>Agencies
[Federal Register Volume 70, Number 57 (Friday, March 25, 2005)]
[Notices]
[Page 15389]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-1324]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-121946-98]
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 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-121946-98 (TD 8861), Private Foundation
Disclosure Rules (Sec. Sec. 301.6104(d)-1, 301.6104(d)-2, and
301.6104(d)-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 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 regulations 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: Private Foundation Disclosure Rules.
OMB Number: 1545-1655.
Regulation Project Number: REG-121946-98.
Abstract: The regulations relate to the public disclosure
requirements described in section 6104(d) of the Internal Revenue Code.
These final regulations implement changes made by the Tax and Trade
Relief Extension Act of 1998, which extended to private foundations the
same rules regarding public disclosure of annual information returns
that apply to other tax-exempt organizations. These final regulations
provide guidance for private foundations required to make copies of
applications for recognition of exemption and annual information return
available for public inspection and to comply with requests for copies
of those documents.
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: 65,065.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 32,596.
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. E5-1324 Filed 3-24-05; 8:45 am]
BILLING CODE 4830-01-P
