Proposed Collection; Comment Request for Form 843, 21270-21271 [E5-1952]
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21270
Federal Register / Vol. 70, No. 78 / Monday, April 25, 2005 / Notices
Written comments should be
received on or before June 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: Adjustments to Basis of Stock
and Indebtedness to Shareholders of S
Corporations and Treatment of
Distributions by S Corporations to
Shareholders.
OMB Number: 1545–1139.
Regulation Project Number: PS–264–
82.
Abstract: The regulation provides the
procedures and the statements to be
filed by S corporations for making the
election provided under Internal
Revenue Code section 1368, and by
shareholders who choose to reorder
items that decrease their basis.
Statements required to be filed will be
used to verify that taxpayers are
complying with the requirements
imposed by Congress.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
2,000.
Estimated Time Per Respondent: 6
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.
rmajette on DSK29S0YB1PROD with NOTICES
DATES:
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14:51 Oct 19, 2009
Jkt 220001
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 14, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 05–8156 Filed 4–22–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 843
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
843, Claim for Refund and Request for
Abatement.
DATES: Written comments should be
received on or before June 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 Allan Hopkins, at
(202) 622–6665, or at Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Allan.Hopkins@irs.gov.
PO 00000
Frm 00098
Fmt 4703
Sfmt 4703
SUPPLEMENTARY INFORMATION:
Title: Claim for Refund and Request
for Abatement.
OMB Number: 1545–0024.
Form Number: 843.
Abstract: Internal Revenue Code
section 6402, 6404, and sections
301.6402–2, 301.6404–1, and 301.6404–
3 of the regulations allow for refunds of
taxes (except income taxes) or refund,
abatement, or credit of interest,
penalties, and additions to tax in the
event of errors or certain actions by the
IRS. Form 843 is used by taxpayers to
claim these refunds, credits, or
abatements.
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, individuals or
households, not-for-profit institutions,
farms, and State, local or tribal
governments.
Estimated Number of Responses:
545,500.
Estimated Time per Respondent: 1 hr.,
41 min.
Estimated Total Annual Burden
Hours: 916,440.
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,
E:\TEMP\25APN1.SGM
25APN1
Federal Register / Vol. 70, No. 78 / Monday, April 25, 2005 / Notices
maintenance, and purchase of services
to provide information.
Approved: April 15, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1952 Filed 4–22–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106879–00]
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 existing
final regulation, REG–106879–00, Dual
Consolidated Loss Recapture Events.
DATES: Written comments should be
received on or before June 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 regulations should be
directed to R. Joseph Durbala at Internal
Revenue Service, Room 6516, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
rmajette on DSK29S0YB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Dual Consolidated Loss
Recapture Events.
OMB Number: 1545–1796. Regulation
Project Number: REG–106879–00
(Final).
Abstract: This document contains
final regulations under section 1503(d)
regarding the events that require the
recapture of dual consolidated losses.
These regulations are issued to facilitate
compliance by taxpayers with the dual
consolidated loss provisions. The
regulations generally provide that
certain events will not trigger recapture
VerDate Nov<24>2008
14:51 Oct 19, 2009
Jkt 220001
of a dual consolidated loss or payment
of the associated interest charge. The
regulations provide for the filing of
certain agreements in such cases. This
document also makes clarifying and
conforming changes to the current
regulations.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
30.
Estimated Time Per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 60.
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 20, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–1953 Filed 4–22–05; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00099
Fmt 4703
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21271
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2002–
32
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
Revenue Procedure 2002–32, Waiver of
60-month Bar on Reconsolidation after
Disaffiliation.
DATES: Written comments should be
received on or before June 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 revenue procedure should be
directed to Allan Hopkins, at (202) 622–
6665, or at Internal Revenue Service,
Room 6516, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Waiver of 60-moth Bar on
Reconsolidation after Disaffiliation.
OMB Number: 1545–1784.
Revenue Procedure Number: Revenue
Procedure 2002–32.
Abstract: Revenue Procedure 2002–32
provides qualifying taxpayers with a
waiver of the general rule of
§ 1504(a)(3)(A) of the Internal Revenue
Code barring corporations from filing
consolidated returns as a member of a
group of which it had been a member
for 60 months following the year of
disaffiliation.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated number of respondents: 20.
The estimated annual burden per
respondent varies from 2 hours to 8
E:\TEMP\25APN1.SGM
25APN1
]]>Agencies
[Federal Register Volume 70, Number 78 (Monday, April 25, 2005)]
[Notices]
[Pages 21270-21271]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-1952]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 843
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
Form 843, Claim for Refund and Request for Abatement.
DATES: Written comments should be received on or before June 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 Allan
Hopkins, at (202) 622-6665, or at Internal Revenue Service, Room 6516,
1111 Constitution Avenue, NW., Washington, DC 20224, or through the
Internet at Allan.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Claim for Refund and Request for Abatement.
OMB Number: 1545-0024.
Form Number: 843.
Abstract: Internal Revenue Code section 6402, 6404, and sections
301.6402-2, 301.6404-1, and 301.6404-3 of the regulations allow for
refunds of taxes (except income taxes) or refund, abatement, or credit
of interest, penalties, and additions to tax in the event of errors or
certain actions by the IRS. Form 843 is used by taxpayers to claim
these refunds, credits, or abatements.
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 for-profit organizations,
individuals or households, not-for-profit institutions, farms, and
State, local or tribal governments.
Estimated Number of Responses: 545,500.
Estimated Time per Respondent: 1 hr., 41 min.
Estimated Total Annual Burden Hours: 916,440.
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,
[[Page 21271]]
maintenance, and purchase of services to provide information.
Approved: April 15, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-1952 Filed 4-22-05; 8:45 am]
BILLING CODE 4830-01-P
