Proposed Collection; Comment Request for Regulation Project, 36465 [E5-3260]
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Federal Register / Vol. 70, No. 120 / Thursday, June 23, 2005 / Notices
extent the taxpayer demonstrates to the
Commissioner, and indicates on a
statement attached to a timely filed
Form 5471, that the overfunded amount
is attributable to a reasonable funding
exception. The IRS needs this
information to determine accurately the
portion of the trust that is properly
treated as owned by the employer.
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.
Estimated Number of Respondents:
1,000.
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 1,000.
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.
Approved: June 13, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–3258 Filed 6–22–05; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106876–00]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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–106876–00
Revision of Income Tax Regulations
under Sections 897, 1445, and 6109 to
require use of Taxpayer Identifying
Numbers on Submission under the
Section 897 and 1445 regualtions.
DATES: Written comments should be
received on or before August 22, 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.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Revision of Income Tax
Regulations under Section 897, 1445,
and 6109 to require use of Taxpayer
Identifying Numbers on Submission
under the Section 897 and 1445
regulations.
OMB Number: 1545–1797. Regulation
Project Number: REG–106876–00.
Abstract: The collection of
information relates to applications for
withholding certificates under Treas.
Reg-1.1445–3 to be filed with the IRS
with respect to (1) dispositions of U.S.
real property interests that have been
used by foreign persons as a principle
residence within the prior 5 years and
excluded from gross income under
section 121 and (2) dispositions of U.S.
PO 00000
Frm 00099
Fmt 4703
Sfmt 4703
36465
real property interests by foreign
persons in deferred like kind exchanges
that qualify for nonreognition under
section 1031.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households and Business or other forprofit.
Estimated Total Annual Reporting
Burden: 600.
Estimated Average Annual Burden
per Respondent: 4.
Estimated Number of Respondents:
150.
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: June 10, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–3260 Filed 6–22–05; 8:45 am]
BILLING CODE 4830–01–P
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23JNN1
]]>Agencies
[Federal Register Volume 70, Number 120 (Thursday, June 23, 2005)]
[Notices]
[Page 36465]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-3260]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106876-00]
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-106876-00 Revision of Income Tax
Regulations under Sections 897, 1445, and 6109 to require use of
Taxpayer Identifying Numbers on Submission under the Section 897 and
1445 regualtions.
DATES: Written comments should be received on or before August 22,
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: Revision of Income Tax Regulations under Section 897, 1445,
and 6109 to require use of Taxpayer Identifying Numbers on Submission
under the Section 897 and 1445 regulations.
OMB Number: 1545-1797. Regulation Project Number: REG-106876-00.
Abstract: The collection of information relates to applications for
withholding certificates under Treas. Reg-1.1445-3 to be filed with the
IRS with respect to (1) dispositions of U.S. real property interests
that have been used by foreign persons as a principle residence within
the prior 5 years and excluded from gross income under section 121 and
(2) dispositions of U.S. real property interests by foreign persons in
deferred like kind exchanges that qualify for nonreognition under
section 1031.
Current Actions: There are no changes to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households and Business or other
for-profit.
Estimated Total Annual Reporting Burden: 600.
Estimated Average Annual Burden per Respondent: 4.
Estimated Number of Respondents: 150.
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: June 10, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-3260 Filed 6-22-05; 8:45 am]
BILLING CODE 4830-01-P
