Proposed Collection; Comment Request for Forms 5310 and 6088, 76112-76113 [E5-7673]
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76112
Federal Register / Vol. 70, No. 245 / Thursday, December 22, 2005 / Notices
Written comments should be
received on or before February 21, 2006
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 form(s) and instructions
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:
Title:
Acceptance Agents.
OMB Number: 1545–1499.
Revenue Procedure Number: Revenue
Procedures 96–52.
Abstract: Revenue Procedure 96–52
describes application procedures for
becoming an acceptance agent and the
requisite agreement that an agent must
execute with the Internal Revenue
Service.
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, business
or other for-profit organizations, not-forprofit institutions, Federal Government,
and state, local or tribal governments.
Estimated Number of Respondents:
8,000.
Estimated Time Per Respondent: 3
hrs., 12 minutes.
Estimated Total Annual Burden
Hours: 24,960.
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;
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SUPPLEMENTARY INFORMATION:
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16:55 Dec 21, 2005
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(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. E5–7668 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 5310 and 6088
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
5310, Application for Determination for
Terminating Plan, and Form 6088,
Distributable Benefits from Employee
Pension Benefit Plans.
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 forms 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.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 5310, Application for
Determination for Terminating Plan,
PO 00000
Frm 00094
Fmt 4703
Sfmt 4703
and Form 6088, Distributable Benefits
from Employee Pension Benefit Plans.
OMB Number: 1545–0202.
Form Number: Forms 5310 and 6088.
Abstract: Employers who have
qualified deferred compensation plans
can take an income tax deduction for
contributions to their plans. Form 5310
is used to request an IRS determination
letter about the plan’s qualification
status (qualified or non-qualified) under
Internal Revenue Code section 401(a).
Form 6088 is used to show the amounts
of distributable benefits to participants
in the plan.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Responses:
30,000.
Estimated Time Per Response: 60
hours, 46 minutes.
Estimated Total Annual Burden
Hours: 1,813,650.
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.
E:\FR\FM\22DEN1.SGM
22DEN1
Federal Register / Vol. 70, No. 245 / Thursday, December 22, 2005 / Notices
Approved: December 14, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–7673 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–68–87; CO–69–87; CO–18–90]
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 regulations, CO–68–87 and CO–
69–87 (TD 8352), Final Regulations
Under Sections 382 and 383 of the
Internal Revenue Code of 1986; Prechange Attributes, and CO–18–90 (TD
8531), Final Regulations Under Section
382 of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards (§§ 1.382–
4 and 1.382–2T).
DATES: Written comments should be
received on or before February 21, 2006
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.
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SUMMARY:
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16:55 Dec 21, 2005
Jkt 208001
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation 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: CO–
68–87 and CO–69–87 (TD 8352), Final
Regulations Under Sections 382 and 383
of the Internal Revenue Code of 1986;
Pre-change Attributes, and CO–18–90
(TD 8531), Final Regulations Under
Section 382 of the Internal Revenue
Code of 1986; Limitations on Corporate
Net Operating Loss Carryforwards.
OMB Number: 1545–1120.
Regulation Project Number: CO–68–
87; CO–69–87; CO–18–90.
Abstract: (CO–68–87 and CO–69–87)
These regulations require reporting by a
corporation after it undergoes an
‘‘ownership change’’ under Code
sections 382 and 383. Corporations
required to report under these
regulations include those with capital
loss carryovers and excess credits. (CO–
18–90) These regulations provide rules
for the treatment of options under Code
section 382 for purposes of determining
whether a corporation undergoes an
ownership change. The regulation
allows for certain elections for
corporations whose stock is subject to
options.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
75,150.
Estimated Time Per Respondent: 2
hours, 56 minutes.
Estimated Total Annual Burden
Hours: 220,575.
PO 00000
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Fmt 4703
Sfmt 4703
76113
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 14, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5–7675 Filed 12–21–05; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\22DEN1.SGM
22DEN1
]]>Agencies
[Federal Register Volume 70, Number 245 (Thursday, December 22, 2005)]
[Notices]
[Pages 76112-76113]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-7673]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 5310 and 6088
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 5310, Application for Determination for Terminating Plan, and Form
6088, Distributable Benefits from Employee Pension Benefit Plans.
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 forms 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.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Form 5310, Application for Determination for Terminating
Plan, and Form 6088, Distributable Benefits from Employee Pension
Benefit Plans.
OMB Number: 1545-0202.
Form Number: Forms 5310 and 6088.
Abstract: Employers who have qualified deferred compensation plans
can take an income tax deduction for contributions to their plans. Form
5310 is used to request an IRS determination letter about the plan's
qualification status (qualified or non-qualified) under Internal
Revenue Code section 401(a). Form 6088 is used to show the amounts of
distributable benefits to participants in the plan.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Responses: 30,000.
Estimated Time Per Response: 60 hours, 46 minutes.
Estimated Total Annual Burden Hours: 1,813,650.
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.
[[Page 76113]]
Approved: December 14, 2005.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E5-7673 Filed 12-21-05; 8:45 am]
BILLING CODE 4830-01-P
