Proposed Collection; Comment Request for REG-157302-02 (Final), TD 9142, 11019-11020 [E6-3053]
Download as PDF
<![CDATA[
Federal Register / Vol. 71, No. 42 / Friday, March 3, 2006 / Notices
of the burden estimates and ways to
minimize burden including the use of
automated collection techniques or the
use of other forms of information
technology as well as other relevant
aspects of the information collection
request.
Dated: February 17, 2006.
Stuart Feldstein,
Assistant Director, Legislative and Regulatory
Activities Division, Office of the Comptroller
of the Currency.
Board of Governors of the Federal Reserve
System, February 21, 2006.
Jennifer J. Johnson,
Secretary of the Board.
Dated at Washington, DC, this 24th day of
February, 2006.
Federal Deposit Insurance Corporation.
Carol L. Middlebrook,
Special Assistant to the Executive Secretary.
[FR Doc. 06–1980 Filed 3–2–06; 8:45 am]
BILLING CODE 4810–33–P; 6714–01–P; 6210–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–05
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
wwhite on PROD1PC61 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 Notice
2006–05, Waiver for Reasonable Cause
for Failure to Report Loan Origination
Fees and Capitalized Interest.
DATES: Written comments should be
received on or before May 2, 2006 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.
VerDate Aug<31>2005
16:43 Mar 02, 2006
Jkt 208001
SUPPLEMENTARY INFORMATION:
Title: Waiver for Reasonable Cause for
Failure to Report Loan Origination Fees
and Capitalized Interest.
Notice Number: 1545–1996.
Abstract: This Notice provides
information to payees who receive
payment of interest on qualified
education loans who are unable to
comply with the information reporting
requirements under section 6050S of the
Internal Revenue Code.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other-forprofit organizations, Federal
Government.
Estimated Total Annual
Recordkeeping and Reporting Burden:
500.
Estimated Annual Recordkeeping and
Reporting Burden per Respondent: 10
hours.
Estimated Number of Respondents:
5,000.
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.
PO 00000
Frm 00070
Fmt 4703
Sfmt 4703
11019
Approved: February 23, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–3052 Filed 3–2–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for REG–157302–02 (Final),
TD 9142
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 REG–
157302–02 (final), TD 9142; Deemed
IRAs in Qualified Retirement Plans.
DATES: Written comments should be
received on or before May 2, 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: Deemed IRAs in Qualified
Retirement Plans.
OMB Number: 1545–1841.
Form Number: REG–157302–02; TD
9142.
Abstract: Section 408(q), added to the
Internal Revenue Code by section 602 of
the Economic Growth and Tax Relief
Reconciliation Act of 2001, provides
that separate accounts and annuities
may be added to qualified employer
plans and deemed to be individual
retirement accounts and individual
retirement annuities if certain
requirements are met. Section 1.408(q)–
1(f)(2) provides that these deemed IRAs
must be held in a trust or annuity
E:\FR\FM\03MRN1.SGM
03MRN1
11020
Federal Register / Vol. 71, No. 42 / Friday, March 3, 2006 / Notices
wwhite on PROD1PC61 with NOTICES
contract separate from the trust or
annuity contract of the qualified
employer plan. This collection of
information is required to ensure that
the separate requirements of qualified
employer plans and IRAs are met.
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 or other
for-profit organizations, Not-for-profit
Institutions, and State, local or Tribal
government.
Estimated Number of Respondents:
800.
Estimated Time per Respondent: 50
hours.
Estimated Total Annual Burden
Hours: 40,000.
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: February 23, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–3053 Filed 3–2–06; 8:45 am]
BILLING CODE 4830–01–P
VerDate Aug<31>2005
16:43 Mar 02, 2006
Jkt 208001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–30–92]
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
existing final regulation, CO–30–92 (TD
8560), Consolidated Returns—Stock
Basis and Excess Loss Accounts,
Earnings and Profits, Absorption of
Deductions and Losses, Joining and
Leaving Consolidated Groups,
Worthless Stock Loss, Nonapplicability
of Section 357(c), (§§ 1.1502–31,
1.1502–32, 1.1502–33, 1.1502–76).
DATES: Written comments should be
received on or before May 2, 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 this 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: Consolidated Returns—Stock
Basis and Excess Loss Accounts,
Earnings and Profits, Absorption of
Deductions and Losses, Joining and
Leaving Consolidated Groups,
Worthless Stock Loss, Nonapplicability
of Section 357(c).
OMB Number: 1545–1344.
Regulation Project Number: CO–30–
92.
Abstract: These regulations amend the
consolidated return investment
adjustment system, including the rules
for earnings and profits and excess loss
accounts. In addition, the regulations
provide special rules for allocating
consolidated income tax liability among
members and modify the method for
PO 00000
Frm 00071
Fmt 4703
Sfmt 4703
allocating income when a corporation
enters or leaves a consolidated group.
Current Actions: There is no change to
the total burden of these final
regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
52,049.
Estimated Time per Respondent: 22
minutes.
Estimated Total Annual Burden
Hours: 18,600.
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: February 24, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–3054 Filed 3–2–06; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\03MRN1.SGM
03MRN1
]]>Agencies
[Federal Register Volume 71, Number 42 (Friday, March 3, 2006)]
[Notices]
[Pages 11019-11020]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-3053]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for REG-157302-02 (Final),
TD 9142
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
REG-157302-02 (final), TD 9142; Deemed IRAs in Qualified Retirement
Plans.
DATES: Written comments should be received on or before May 2, 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: Deemed IRAs in Qualified Retirement Plans.
OMB Number: 1545-1841.
Form Number: REG-157302-02; TD 9142.
Abstract: Section 408(q), added to the Internal Revenue Code by
section 602 of the Economic Growth and Tax Relief Reconciliation Act of
2001, provides that separate accounts and annuities may be added to
qualified employer plans and deemed to be individual retirement
accounts and individual retirement annuities if certain requirements
are met. Section 1.408(q)-1(f)(2) provides that these deemed IRAs must
be held in a trust or annuity
[[Page 11020]]
contract separate from the trust or annuity contract of the qualified
employer plan. This collection of information is required to ensure
that the separate requirements of qualified employer plans and IRAs are
met.
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 or other for-profit organizations, Not-
for-profit Institutions, and State, local or Tribal government.
Estimated Number of Respondents: 800.
Estimated Time per Respondent: 50 hours.
Estimated Total Annual Burden Hours: 40,000.
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: February 23, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-3053 Filed 3-2-06; 8:45 am]
BILLING CODE 4830-01-P
