Proposed Collection; Comment Request for Notice 2005-44, 41258 [E5-3782]
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41258
Federal Register / Vol. 70, No. 136 / Monday, July 18, 2005 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2005–44
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 Notice
2005–44, Charitable Contributions of
Certain Motor Vehicles, Boats, and
Airplanes.
DATES: Written comments should be
received on or before September 16,
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 notice 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:
Charitable Contributions of Certain
Motor Vehicles, Boats, and Airplanes.
OMB Number: 1545–1942.
Notice Number: Notice 2005–44.
Abstract: This notice provides
guidance regarding how to determine
the amount of a charitable contribution
for certain vehicles and the related
substantiation and information
reporting requirements.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved new collection.
Affected Public: Individual or
households and not-for-profit
institutions.
Estimated Number of Respondents:
182,500.
Estimated Average Time Per
Respondent: 1 min.
Estimated Total Annual Burden
Hours: 3,041.
The following paragraph applies to all
of the collections of information covered
by this notice:
VerDate jul<14>2003
15:11 Jul 15, 2005
Jkt 205001
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: July 11, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–3782 Filed 7–15–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–150313–01]
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
PO 00000
Frm 00063
Fmt 4703
Sfmt 4703
existing proposed regulations, REG–
150313–01, Redemptions Taxable as
Dividends.
Written comments should be
received on or before September 16,
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 information collection
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.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Redemptions Taxable as
Dividends.
OMB Number: 1545–1811.
Regulation Project Number: REG–
150313–01.
Abstract: This information is
necessary to ensure that the redeemed
shareholder’s suspended basis account
is properly taken into account as a loss
under the Code or regulations to the
extent of the lesser of the amount of the
suspended basis account or the gain
recognized upon a disposition of other
stock in the redeeming corporation.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
3,000.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 1,500.
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
E:\FR\FM\18JYN1.SGM
18JYN1
]]>Agencies
[Federal Register Volume 70, Number 136 (Monday, July 18, 2005)]
[Notices]
[Page 41258]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-3782]
[[Page 41258]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2005-44
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
Notice 2005-44, Charitable Contributions of Certain Motor Vehicles,
Boats, and Airplanes.
DATES: Written comments should be received on or before September 16,
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 notice 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: Charitable Contributions of Certain
Motor Vehicles, Boats, and Airplanes.
OMB Number: 1545-1942.
Notice Number: Notice 2005-44.
Abstract: This notice provides guidance regarding how to determine
the amount of a charitable contribution for certain vehicles and the
related substantiation and information reporting requirements.
Current Actions: There are no changes being made to the notice at
this time.
Type of Review: Extension of a currently approved new collection.
Affected Public: Individual or households and not-for-profit
institutions.
Estimated Number of Respondents: 182,500.
Estimated Average Time Per Respondent: 1 min.
Estimated Total Annual Burden Hours: 3,041.
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: July 11, 2005.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-3782 Filed 7-15-05; 8:45 am]
BILLING CODE 4830-01-P
