Proposed Collection; Comment Request for Regulation Project, 5415 [E6-1245]
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Federal Register / Vol. 71, No. 21 / Wednesday, February 1, 2006 / Notices
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: January 23, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–1244 Filed 1–31–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–26–96]
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, CO–26–96 (TD
8825), Regulations Under section 382 of
the Internal Revenue Code of 1986;
Application of Section 382 in Short
Taxable Years and With Respect to
Controlled Groups (§ 1.382–8).
DATES: Written comments should be
received on or before April 3, 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
VerDate Aug<31>2005
17:49 Jan 31, 2006
Jkt 208001
copies of the regulation 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.
SUPPLEMENTARY INFORMATION:
Title: Regulations Under Section 382
of the Internal Revenue Code of 1986;
Application of Section 382 in Short
Taxable Years and With Respect to
Controlled Groups.
OMB Number: 1545–1434.
Regulation Project Number: CO–26–
96.
Abstract: Internal Revenue Code
section 382 limits the amount of income
that can be offset by loss carryovers after
an ownership change in a loss
corporation. These regulations provide
rules for applying section 382 in the
case of short taxable years and with
respect to controlled groups of
corporations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
3,500.
Estimated Time Per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 875.
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
PO 00000
Frm 00184
Fmt 4703
Sfmt 4703
5415
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: January 23, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–1245 Filed 1–31–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Schedule H (Form 1040)
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
Schedule H (Form 1040), Household
Employment Taxes.
DATES: Written comments should be
received on or before April 3, 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.
SUPPLEMENTARY INFORMATION:
Title: Household Employment Taxes.
OMB Number: 1545–1971.
Form Number: Schedule H (Form
1040).
Abstract: Schedule H (Form 1040) is
used by individuals to report their
employment taxes. The data is used to
verify that the items reported on the
form are correct and also for general
statistical use.
Current Actions: There is no change
in the paperwork burden previously
E:\FR\FM\01FEN1.SGM
01FEN1
]]>Agencies
[Federal Register Volume 71, Number 21 (Wednesday, February 1, 2006)]
[Notices]
[Page 5415]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-1245]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-26-96]
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 an
existing final regulation, CO-26-96 (TD 8825), Regulations Under
section 382 of the Internal Revenue Code of 1986; Application of
Section 382 in Short Taxable Years and With Respect to Controlled
Groups (Sec. 1.382-8).
DATES: Written comments should be received on or before April 3, 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 regulation 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.
SUPPLEMENTARY INFORMATION:
Title: Regulations Under Section 382 of the Internal Revenue Code
of 1986; Application of Section 382 in Short Taxable Years and With
Respect to Controlled Groups.
OMB Number: 1545-1434.
Regulation Project Number: CO-26-96.
Abstract: Internal Revenue Code section 382 limits the amount of
income that can be offset by loss carryovers after an ownership change
in a loss corporation. These regulations provide rules for applying
section 382 in the case of short taxable years and with respect to
controlled groups of corporations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 3,500.
Estimated Time Per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 875.
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: January 23, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-1245 Filed 1-31-06; 8:45 am]
BILLING CODE 4830-01-P
