Proposed Collection; Comment Request for Form 706-CE, 76107-76108 [E5-7653]
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Federal Register / Vol. 70, No. 245 / Thursday, December 22, 2005 / Notices
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: December 14, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–7649 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209823–96]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
cchase on PROD1PC60 with NOTICES
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–209823–
96 (TD 8791), Guidance regarding
Charitable Remainder Trusts and
Special Valuation Rules for Transfers of
Interests and Trusts.
DATES: Written comments should be
received on or before February 21, 2006
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 this regulation should be
directed to R. Joseph Durbala, (202)
VerDate Aug<31>2005
16:55 Dec 21, 2005
Jkt 208001
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:
Guidance Regarding Charitable
Remainder Trusts and Special Valuation
Rules for Transfers of Interests and
Trusts.
OMB Number: 1545–1536.
Regulation Project Number: REG–
209823–96.
Abstract: This regulation provides
guidance relating to charitable
remainder trusts and to special
valuation rules for transfers of interests
in trusts. Section 1.664–1(a)(7) of the
regulation provides that either an
independent trustee or qualified
appraiser using a qualified appraisal
must value a charitable remainder
trust’s assets that do not have an
objective, ascertainable value.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
150.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 75.
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
PO 00000
Frm 00089
Fmt 4703
Sfmt 4703
76107
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: December 12, 2005.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E5–7652 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 706–CE
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
706–CE, Certificate of Payment of
Foreign Death Tax.
DATES: Written comments should be
received on or before February 21, 2006
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 R. Joseph Durbala,
at (202) 622–3634, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
Title:
Certificate of Payment of Foreign Death
Tax.
OMB Number: 1545–0260.
Form Number: 706–CE.
Abstract: Form 706–CE is used by the
executors of estates to certify that
foreign death taxes have been paid so
that the estate may claim the foreign
death tax credit allowed by Internal
Revenue Code section 2014. The
information is used by IRS to verify that
the proper credit has been claimed.
SUPPLEMENTARY INFORMATION:
E:\FR\FM\22DEN1.SGM
22DEN1
76108
Federal Register / Vol. 70, No. 245 / Thursday, December 22, 2005 / Notices
Current Actions: There are no changes
being made to Form 706–CE at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individual or
households.
Estimated Number of Responses:
2,250.
Estimated Time Per Response: 1 hr.,
44 min.
Estimated Total Annual Burden
Hours: 3,870.
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: December 15, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–7653 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
cchase on PROD1PC60 with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for REG–106486–98 (Final)
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
VerDate Aug<31>2005
16:55 Dec 21, 2005
Jkt 208001
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 REG–
106486–98 (Final), Guidance Regarding
the Treatment of Certain Contingent
Payment Debt Instructions with one or
more Payments that are Denominated
in, or Determined by Reference to, a
Nonfunctional Currency.
DATES: Written comments should be
received on or before February 21, 2006
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 R. Joseph Durbala,
(202) 622–3634, at Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
Title:
Guidance Regarding the Treatment of
Certain Contingent Payment Debt
Instructions with one or more Payments
that are Denominated in, or Determined
by Reference to, a Nonfunctional
Currency.
OMB Number: 1545–1831.
Form Number: REG–106486–98.
Abstract: The IRS needs the
information from the holder of certain
debt instruments in order to alert the
agency that the computation of interest
income/expense by the holder and
issuer will not be consistent. The
respondents will be holders of
contingent payment debt instruments
which require payments to be made in
or by reference to foreign currency. The
respondents will probably be
investment banks, however, may also
include others who hold these debt
instruments for investment.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations, Farms.
Estimated Number of Respondents:
100.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00090
Fmt 4703
Sfmt 4703
Estimated Time Per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 100.
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: December 13, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–7655 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8883
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
E:\FR\FM\22DEN1.SGM
22DEN1
]]>Agencies
[Federal Register Volume 70, Number 245 (Thursday, December 22, 2005)]
[Notices]
[Pages 76107-76108]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-7653]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 706-CE
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 706-CE, Certificate of Payment of Foreign Death Tax.
DATES: Written comments should be received on or before February 21,
2006 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 R. Joseph
Durbala, at (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: Certificate of Payment of Foreign
Death Tax.
OMB Number: 1545-0260.
Form Number: 706-CE.
Abstract: Form 706-CE is used by the executors of estates to
certify that foreign death taxes have been paid so that the estate may
claim the foreign death tax credit allowed by Internal Revenue Code
section 2014. The information is used by IRS to verify that the proper
credit has been claimed.
[[Page 76108]]
Current Actions: There are no changes being made to Form 706-CE at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individual or households.
Estimated Number of Responses: 2,250.
Estimated Time Per Response: 1 hr., 44 min.
Estimated Total Annual Burden Hours: 3,870.
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: December 15, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-7653 Filed 12-21-05; 8:45 am]
BILLING CODE 4830-01-P
