Proposed Collection; Comment Request for Regulation Project, 28601-28602 [E5-2483]

Download as PDF Federal Register / Vol. 70, No. 95 / Wednesday, May 18, 2005 / Notices Type of Review: Extension. Title: Marks and Notices on Packages of Tobacco Products. Description: TTB requires that tobacco products be identified by statements of information on packages, cases and containers of tobacco products. TTB uses this information to validate the receipt of excise tax revenue, the determination of tax liability and the verification of claims. Respondents: Business of other forprofit. Estimated Number of Recordkeepers: 120. Estimated Burden Hours per Recordkeeper: 1 hour. Frequency of Response: On occasion. Estimated Total Recordkeeping Burden: 1 hour. OMB Number: 1513–0102. Recordkeeping Requirement ID Number: TTB REC 5210/2. Type of Review: Extension. Title: Drawback of Tax on Tobacco Products and Cigarette Papers and Tubes-Export Shipment. Description: Exporters may file claim for drawback of tax on tobacco products and cigarette papers and tubes which have been taxpaid and are to be exported. Appropriate records are needed to ensure drawback of tax is properly documented and justified. Respondents: Business of other forprofit. Estimated Number of Recordkeepers: 1. Estimated Burden Hours per Recordkeeper: 5 hours. Frequency of Response: On occasion. Estimated Total Recordkeeping Burden: 5 hours. Clearance Officer: William H. Foster, Alcohol and Tobacco Tax and Trade Bureau, Room 200 East, 1310 G. Street, NW., Washington, DC 20005. (202) 927– 8210. OMB Reviewer: Alexander T. Hunt, Office of Management and Budget, Room 10235, New Executive Office Building, Washington, DC 20503. (202) 395–7316. Lois K. Holland, Treasury PRA Clearance Officer. [FR Doc. 05–9890 Filed 5–17–05; 8:45 am] BILLING CODE 4810–31–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 101177–05 Internal Revenue Service (IRS), Treasury. AGENCY: VerDate jul<14>2003 14:03 May 17, 2005 Jkt 205001 Notice and request for comments. ACTION: 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 2005–XX, Revenue Procedure Regarding Extended Period of Limitation for Listed Transaction Situations. Written comments should be received on or before July 18, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 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. DATES: SUPPLEMENTARY INFORMATION: Title: Revenue Procedure Regarding Extended Period of Limitations for Listed Transaction Situations. OMB Number: 1545–1940. Revenue Procedure Number: Revenue Procedure 2005–XX. Abstract: This revenue procedure provides procedures that taxpayers and material advisors may use to disclose a listed transaction that the taxpayer previously failed to disclose. 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: Individuals or households and Business or other forprofit institutions. Estimated Number of Respondents: 859 Estimated Time Per Respondent: 5 hours. Estimated Total Annual Burden Hours: 430. The following paragraph applies to all 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 PO 00000 Frm 00096 Fmt 4703 Sfmt 4703 28601 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: May 10, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5–2482 Filed 5–17–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY INTERNAL REVENUE SERVICE [REG–108524–00] 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–108524–00, Section 1446 Regulations. E:\FR\FM\18MYN1.SGM 18MYN1 28602 Federal Register / Vol. 70, No. 95 / Wednesday, May 18, 2005 / Notices Written comments should be received on or before July 18, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn Kirkland, Internal Revenue Service, room 6510, 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: Section 1446 Regulations. OMB Number: 1545–1934. Regulation Project Number: REG– 108524–00. Abstract: This regulation implements withholding regime on partnerships conducting business in the United States that have foreign partners. Such partners are required to pay withholding tax in installments on each foreign partner’s allocable share of the partnership’s U.S. Business taxable income. Special rules for publicly traded partnerships such that these partnerships pay withholding tax on distributions to foreign partners. Current Actions: There are no changes being made to this existing regulation. Type of Review: Extension of currently approved collection. Affected Public: Individual or households, Business or other for-profit, Not-for-profit institutions. Estimated Number of Respondents: 17,775. Estimated Time Per Respondent: 5 hours. Estimated Total Annual Burden Hours: 7,805. 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 DATES: VerDate jul<14>2003 17:06 May 17, 2005 Jkt 205001 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: May 10, 2005. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E5–2483 Filed 5–17–05; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2005– XX 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 2005–XX, Limit of Retroactive Application. DATES: Written comments should be received on or before July 18, 2005 to be assured of consideration. ADDRESSES: Direct all written comments to Glenn 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 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: PO 00000 Frm 00097 Fmt 4703 Sfmt 4703 Title: Limit of retroactive Application. OMB Number: 1545–1738. Revenue Procedure Number: Revenue Procedure 2005–XX. Abstract: Revenue Procedure 2005– XX provides a mechanism to require prospective correction and to allow limited relief of affected multiemployer pension plans even though the original plan amendment that was adopted before June 7, 2004, violated the anticutback rule of section 411(d)(6) of the Internal Revenue Code. This relief is granted pursuant to the discretionary authority of the Commissioner of Internal Revenue under section 7805(b)(8) of the Code. 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/ Recordkeepers: 142,500. Estimated Time Per Respondent/ Recordkeeper: 1 hour. Estimated Total Annual Reporting/ Recordkeeping Hours: 142,500. The following paragraph applies to all 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:\FR\FM\18MYN1.SGM 18MYN1

Agencies

[Federal Register Volume 70, Number 95 (Wednesday, May 18, 2005)]
[Notices]
[Pages 28601-28602]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-2483]


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DEPARTMENT OF THE TREASURY

INTERNAL REVENUE SERVICE

[REG-108524-00]


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 
existing final regulation, REG-108524-00, Section 1446 Regulations.

[[Page 28602]]


DATES: Written comments should be received on or before July 18, 2005 
to be assured of consideration.

ADDRESSES: Direct all written comments to Glenn Kirkland, Internal 
Revenue Service, room 6510, 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: Section 1446 Regulations.
    OMB Number: 1545-1934.
    Regulation Project Number: REG-108524-00.
    Abstract: This regulation implements withholding regime on 
partnerships conducting business in the United States that have foreign 
partners. Such partners are required to pay withholding tax in 
installments on each foreign partner's allocable share of the 
partnership's U.S. Business taxable income. Special rules for publicly 
traded partnerships such that these partnerships pay withholding tax on 
distributions to foreign partners.
    Current Actions: There are no changes being made to this existing 
regulation.
    Type of Review: Extension of currently approved collection.
    Affected Public: Individual or households, Business or other for-
profit, Not-for-profit institutions.
    Estimated Number of Respondents: 17,775.
    Estimated Time Per Respondent: 5 hours.
    Estimated Total Annual Burden Hours: 7,805.
    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: May 10, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-2483 Filed 5-17-05; 8:45 am]
BILLING CODE 4830-01-P

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