Proposed Collection; Comment Request for Revenue Procedure 2003-37, 23988-23989 [E6-6128]

Download as PDF 23988 Federal Register / Vol. 71, No. 79 / Tuesday, April 25, 2006 / Notices the decision must demonstrate that the vehicle is equipped with an occupant crash protection system that conforms to the standard. (8) FMVSS No. 209 Seat Belt Assemblies: The petition stated that the seat belt assemblies in the non-U.S. certified model are identical to those in the U.S. certified model. VW stated that the rear seat belt load limiters in the non-U.S. certified model vehicles had not been certified to the requirements of FMVSS No. 209. Web responded that rear seat belts and load limiters that conform to the requirements of the standard will be installed in the vehicles. NHTSA’s Analysis: The modifications Web identified as needed to comply with the standard would not prelude the vehicle from being deemed eligible for importation. Conformity packages submitted for vehicles imported under the decision must demonstrate that the vehicle is equipped with seat belts that conform to the standard. Conclusion In view of the above considerations, NHTSA decided to grant the petition. Vehicle Eligibility Number for Subject Vehicles The importer of a vehicle admissible under any final decision must indicate on the form HS–7 accompanying entry the appropriate vehicle eligibility number indicating that the vehicle is eligible for entry. VSP–443 is the vehicle eligibility number assigned to vehicles admissible under this notice of final decision. Final Decision Accordingly, on the basis of the foregoing, NHTSA decided that 2003 Audi RS6 and RS6 Avant passenger cars that were not originally manufactured to comply with all applicable FMVSS, are substantially similar to 2003 Audi RS6 and RS6 Avant passenger cars originally manufactured for importation into and sale in the United States and certified under 49 U.S.C. 30115, and are capable of being readily altered to conform to all applicable FMVSS. wwhite on PROD1PC65 with NOTICES Authority: 49 U.S.C. 30141(a)(1)(A) and (b)(1); 49 CFR 593.8; delegations of authority at 49 CFR 1.50 and 501.8. Claude H. Harris, Director, Office of Vehicle, Safety Compliance. [FR Doc. E6–6135 Filed 4–24–06; 8:45 am] BILLING CODE 4910–59–P VerDate Aug<31>2005 16:59 Apr 24, 2006 Jkt 208001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 97–29 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 Revenue Procedure 97–29, Model Amendments and Prototype Program for SIMPLE IRAs. DATES: Written comments should be received on or before June 26, 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 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. SUPPLEMENTARY INFORMATION: Title: Model Amendments and Prototype Program for SIMPLE IRAs. OMB Number: 1545–1543. Revenue Procedure Number: Revenue Procedure 97–29. Abstract: Revenue Procedure 97–29 provides guidance to drafters of prototype SIMPLE IRAs on obtaining opinion letters and provides permissive amendments to sponsors of nonSIMPLE IRAs. 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: Business or other forprofit organizations, and not-for-profit institutions. Estimated Number of Respondents: 3,205. Estimated Time Per Respondent: 8 hours, 4 minutes. Estimated Total Annual Reporting Burden hours: 25,870. PO 00000 Frm 00095 Fmt 4703 Sfmt 4703 The following paragraph applies to all 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: April 17, 2006. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–6127 Filed 4–24–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2003– 37 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. E:\FR\FM\25APN1.SGM 25APN1 Federal Register / Vol. 71, No. 79 / Tuesday, April 25, 2006 / Notices 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Procedure 2003–37, Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Interest Expense Apportionment. Written comments should be received on or before June 26, 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 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. DATES: wwhite on PROD1PC65 with NOTICES SUPPLEMENTARY INFORMATION: Title: Documentation Provisions for Certain Taxpayers Using the Fair Market Value Method of Internal Expense Apportionment. OMB Number: 1545–1833. Revenue Procedure Number: Revenue Procedure 2003–37. Abstract: Revenue Procedure 2003–37 describes documentation and information a taxpayer that uses the fair market value method of apportionment of interest expense may prepare and make available to the Service upon request in order to establish the fair market value of the taxpayer’s assets to the satisfaction of the Commissioner as required by § 1.861–9T(g)(1)(iii). It also sets forth the procedures to be followed in the case of elections to use the fair market value method. 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: Business or other forprofit organizations. Estimated Number of Respondents/ and or Recordkeeper: 125. Estimated Average Time Per Respondent/Recordkeeper: 5 hours. Estimated Total Annual Reporting Burden and/or Recordkeeping Burden: 625. The following paragraph applies to all 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 VerDate Aug<31>2005 16:59 Apr 24, 2006 Jkt 208001 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: April 17, 2006. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E6–6128 Filed 4–24–06; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Procedure 2003– 39 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 Revenue Procedure 2003–39, section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs. DATES: Written comments should be received on or before June 26, 2006 to be assured of consideration. PO 00000 Frm 00096 Fmt 4703 Sfmt 4703 23989 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 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. ADDRESSES: SUPPLEMENTARY INFORMATION: Title: Section 1031 LKE (Like-Kind Exchanges) Auto Leasing Programs. OMB Number: 1545–1834. Revenue Procedure Number: Revenue Procedure 2003–39. Abstract: Revenue Procedure 2003–39 provides safe harbors for certain aspects of the qualification under § 1031 of certain exchanges of property pursuant to LKE Programs for federal income tax purposes. 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: Business or other forprofit organizations. Estimated Number of Respondents: 8,600. Estimated Average Time Per Respondent: 1 hour. Estimated Total Annual Reporting Burden: 8,600. The following paragraph applies to all 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 E:\FR\FM\25APN1.SGM 25APN1

Agencies

[Federal Register Volume 71, Number 79 (Tuesday, April 25, 2006)]
[Notices]
[Pages 23988-23989]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-6128]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2003-
37

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.

[[Page 23989]]

3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning 
Revenue Procedure 2003-37, Documentation Provisions for Certain 
Taxpayers Using the Fair Market Value Method of Interest Expense 
Apportionment.

DATES: Written comments should be received on or before June 26, 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 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.

SUPPLEMENTARY INFORMATION:
    Title: Documentation Provisions for Certain Taxpayers Using the 
Fair Market Value Method of Internal Expense Apportionment.
    OMB Number: 1545-1833.
    Revenue Procedure Number: Revenue Procedure 2003-37.
    Abstract: Revenue Procedure 2003-37 describes documentation and 
information a taxpayer that uses the fair market value method of 
apportionment of interest expense may prepare and make available to the 
Service upon request in order to establish the fair market value of the 
taxpayer's assets to the satisfaction of the Commissioner as required 
by Sec.  1.861-9T(g)(1)(iii). It also sets forth the procedures to be 
followed in the case of elections to use the fair market value method.
    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: Business or other for-profit organizations.
    Estimated Number of Respondents/and or Recordkeeper: 125.
    Estimated Average Time Per Respondent/Recordkeeper: 5 hours.
    Estimated Total Annual Reporting Burden and/or Recordkeeping 
Burden: 625.
    The following paragraph applies to all 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: April 17, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-6128 Filed 4-24-06; 8:45 am]
BILLING CODE 4830-01-P

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