Proposed Collection; Comment Request for Regulation Project, 15258-15259 [E6-4333]
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15258
Federal Register / Vol. 71, No. 58 / Monday, March 27, 2006 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4136
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
4136, Credit for Federal Tax Paid on
Fuels.
Written comments should be
received on or before May 26, 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 form and instructions
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.
SUPPLEMENTARY INFORMATION:
Title: Credit for Federal Tax Paid on
Fuels.
OMB Number: 1545–0162.
Form Number: 4136.
Abstract: Internal Revenue Code
section 34 allows a credit for Federal
excise tax for certain fuel uses. Form
4136 is used to figure the amount of
income tax credit. The data is used by
IRS to verify the validity of the claim for
the type of nontaxable or exempt use.
Current Actions: There are no changes
being made to Form 8569 at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, individuals or
households, not-for-profit institutions,
and farms.
Estimated Number of Respondents:
1,828,759.
Estimated Number of Respondents: 44
minutes.
Estimated Total Annual Burden
Hours: 1,360,489.
wwhite on PROD1PC65 with NOTICES
DATES:
VerDate Aug<31>2005
18:19 Mar 24, 2006
Jkt 208001
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: March 17, 2006.
Glenn Kirkland,
IRS Reports Clearance Office.
[FR Doc. E6–4332 Filed 3–24–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–63–88; IA–140–86; REG–209785–95]
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,
PO 00000
Frm 00102
Fmt 4703
Sfmt 4703
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning existing
regulations, EE–63–88 (Final and
temporary regulations) Taxation of
Fringe Benefits and Exclusions From
Gross Income for Certain Fringe
Benefits; IA–140–86 (Temporary) Fringe
Benefits; Listed Property; and REG–
209785–95 (Final) Substantiation of
Business Expenses (§§ 1.61–2, 1.132–5,
and 1.274–5).
DATES: Written comments should be
received on or before May 26, 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 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: EE–63–88 (Final and temporary
regulations) Taxation of Fringe Benefits
and Exclusions From Gross Income for
Certain Fringe Benefits; IA–140–86
(Temporary) Fringe Benefits; Listed
Property; and REG–209785–95 (Final)
Substantiation of Business Expenses.
OMB Number: 1545–0771.
Regulation Project Number: EE–63–
88; IA–140–86; and REG–209785–95.
Abstract: EE–63–88—This regulation
provides guidance on the tax treatment
of taxable and nontaxable fringe benefits
and general and specific rules for the
valuation of taxable fringe benefits in
accordance with Code sections 61 and
132. The regulation also provides
guidance on exclusions from gross
income for certain fringe benefits. IA–
140–86—This regulation provides
guidance relating to the requirement
that any deduction or credit with
respect to business travel,
entertainment, and gift expenses be
substantiated with adequate records in
accordance with Code section 274(d).
The regulation also provides guidance
on the taxation of fringe benefits and
clarifies the types of records that are
generally necessary to substantiate any
deduction or credit for listed property.
REG–209785–95—This regulation
provides that taxpayers who deduct, or
reimburse employees for, business
expenses for travel, entertainment, gifts,
or listed property are required to
maintain certain records, including
receipts, for expenses of $75 or more.
Current Actions: There are no changes
to these existing regulations.
\\ALPHA3\E\FR\FM\27MRN1.SGM
27MRN1
Federal Register / Vol. 71, No. 58 / Monday, March 27, 2006 / Notices
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for profits
institutions, farms and Federal, state,
local or tribal governments.
Estimated Number of Respondents:
28,582,150.
Estimated Time Per Respondent: 1 hr.,
20 min.
Estimated Total Annual Burden
Hours: 37,922,688.
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: March 20, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–4333 Filed 3–24–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
wwhite on PROD1PC65 with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2005–
16
Internal Revenue Service (IRS),
Treasury.
AGENCY:
VerDate Aug<31>2005
18:19 Mar 24, 2006
Jkt 208001
Notice and request for
comments.
ACTION:
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
Revenue Procedure 2005–16, Master
and Prototype and Volume Submitter
Plans.
Written comments should be
received on or before May 26, 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 revenue procedure 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: Master and Prototype and
Volume Submitter Plans.
OMB Number: 1545–1674.
Revenue Procedure Number: Revenue
Procedure 2005–16.
Abstract: The master and prototype
and volume submitter revenue
procedure sets forth the procedures for
sponsors of master and prototype and
volume submitter pension, profitsharing and annuity plans to request an
opinion letter or an advisory letter from
the Internal Revenue Service that the
form of a master or prototype plan or
volume submitter plan meets the
requirements of section 401(a) of the
Internal Revenue Code. The information
requested in sections 5.11, 8.02, 11.02,
12, 14.05, 15.02, 18; and 24 of the
master and prototype revenue procedure
is in addition to the information
required to be submitted with Forms
4461 (Application for Approval of
Master or Prototype Defined
Contribution Plan), 4461–A
(Application for Approval of Master or
Prototype Defined Benefit Plan) and
4461–B (Application for Approval of
Master or Prototype or Plan (Mass
Submitter Adopting Sponsor)). This
information is needed in order to enable
the Employee Plans function of the
Service’s Tax Exempt and Government
DATES:
PO 00000
Frm 00103
Fmt 4703
Sfmt 4703
15259
Entities Division to issue an opinion
letter or an advisory letter.
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 or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local or tribal
governments.
Estimated Number of Respondents:
296,750.
Estimated Time Per Respondent: 3
hour, 34 minutes.
Estimated Total Annual Burden
Hours: 1,058,850.
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: March 13, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–4334 Filed 3–24–06; 8:45 am]
BILLING CODE 4830–01–P
\\ALPHA3\E\FR\FM\27MRN1.SGM
27MRN1
]]>Agencies
[Federal Register Volume 71, Number 58 (Monday, March 27, 2006)]
[Notices]
[Pages 15258-15259]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-4333]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE-63-88; IA-140-86; REG-209785-95]
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
existing regulations, EE-63-88 (Final and temporary regulations)
Taxation of Fringe Benefits and Exclusions From Gross Income for
Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits; Listed
Property; and REG-209785-95 (Final) Substantiation of Business Expenses
(Sec. Sec. 1.61-2, 1.132-5, and 1.274-5).
DATES: Written comments should be received on or before May 26, 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 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: EE-63-88 (Final and temporary regulations) Taxation of
Fringe Benefits and Exclusions From Gross Income for Certain Fringe
Benefits; IA-140-86 (Temporary) Fringe Benefits; Listed Property; and
REG-209785-95 (Final) Substantiation of Business Expenses.
OMB Number: 1545-0771.
Regulation Project Number: EE-63-88; IA-140-86; and REG-209785-95.
Abstract: EE-63-88--This regulation provides guidance on the tax
treatment of taxable and nontaxable fringe benefits and general and
specific rules for the valuation of taxable fringe benefits in
accordance with Code sections 61 and 132. The regulation also provides
guidance on exclusions from gross income for certain fringe benefits.
IA-140-86--This regulation provides guidance relating to the
requirement that any deduction or credit with respect to business
travel, entertainment, and gift expenses be substantiated with adequate
records in accordance with Code section 274(d). The regulation also
provides guidance on the taxation of fringe benefits and clarifies the
types of records that are generally necessary to substantiate any
deduction or credit for listed property. REG-209785-95--This regulation
provides that taxpayers who deduct, or reimburse employees for,
business expenses for travel, entertainment, gifts, or listed property
are required to maintain certain records, including receipts, for
expenses of $75 or more.
Current Actions: There are no changes to these existing
regulations.
[[Page 15259]]
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for profits institutions, farms and Federal,
state, local or tribal governments.
Estimated Number of Respondents: 28,582,150.
Estimated Time Per Respondent: 1 hr., 20 min.
Estimated Total Annual Burden Hours: 37,922,688.
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: March 20, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-4333 Filed 3-24-06; 8:45 am]
BILLING CODE 4830-01-P
