Proposed Collection; Comment Request for Regulation Project, 61827-61828 [06-8758]
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cprice-sewell on PROD1PC66 with NOTICES
Federal Register / Vol. 71, No. 202 / Thursday, October 19, 2006 / Notices
vehicles are equipped with a seat belt
warning lamp that is identical to the
component installed on U.S.-certified
models, but that the audible warning
buzzer must be reprogrammed to meet
the standard. Petitioner also states that
all vehicles must be inspected and the
driver’s and passenger’s air bags, knee
bolsters, control units, sensors, and seat
belts must be replaced with U.S.-model
components on vehicles not already so
equipped.
Petitioner states that the front and rear
outboard designated seating positions
have combination lap and shoulder
belts that are self-tensioning and that
release by means of a single red
pushbutton.
Standard No. 214 Side Impact
Protection: inspection of all vehicles
and installation of U.S.-model door bar
components on vehicles not already so
equipped.
Standard No. 301 Fuel System
Integrity: inspection of all vehicles and
replacement of non-U.S.-model fuel
system components with U.S.-model
components on vehicles not already so
equipped.
The petitioner states that all vehicles
will be inspected for compliance with
the parts marking requirements of the
Theft Prevention Standard at 49 CFR
Part 541, and U.S.-model antitheft
devices must be installed on vehicles
not already so equipped prior to
importation.
The petitioner also states that a
vehicle identification plate must be
affixed to the vehicles near the left
windshield post and a reference and
certification label must be affixed in the
area of the left front door post to meet
the requirements of 49 CFR part 565.
The petitioner further states that a
certification label must be affixed to the
vehicle to comply with the requirements
of 49 CFR part 567.
Interested persons are invited to
submit comments on the petition
described above. Comments should refer
to the docket number and be submitted
to: Docket Management, Room PL–401,
400 Seventh St., SW., Washington, DC
20590. [Docket hours are from 9 am to
5 pm]. It is requested but not required
that 10 copies be submitted.
All comments received before the
close of business on the closing date
indicated above will be considered, and
will be available for examination in the
docket at the above address both before
and after that date. To the extent
possible, comments filed after the
closing date will also be considered.
Notice of final action on the petition
will be published in the Federal
Register pursuant to the authority
indicated below.
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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.
Issued on: October 13, 2006.
Claude H. Harris,
Director, Office of Vehicle Safety Compliance.
[FR Doc. E6–17456 Filed 10–18–06; 8:45 am]
BILLING CODE 4910–59–P
61827
Clearance Officer: Glenn P. Kirkland,
Internal Revenue Service, Room 6516,
1111 Constitution Avenue, NW.,
Washington, DC 20224, (202) 622–3428.
OMB Reviewer: Alexander T. Hunt,
Office of Management and Budget,
Room 10235, New Executive Office
Building, Washington, DC 20503, (202)
395–7316.
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
Robert Dahl,
Treasury PRA Clearance Officer.
[FR Doc. E6–17457 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–P
October 13, 2006.
The Department of Treasury has
submitted the following public
information collection requirement(s) to
OMB for review and clearance under the
Paperwork Reduction Act of 1995,
Public Law 104–13. Copies of the
submission(s) may be obtained by
calling the Treasury Bureau Clearance
Officer listed. Comments regarding this
information collection should be
addressed to the OMB reviewer listed
and to the Treasury Department
Clearance Officer, Department of the
Treasury, Room 11000, 1750
Pennsylvania Avenue, NW.,
Washington, DC 20220.
Dates: Written comments should be
received on or before November 20,
2006 to be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545–0984.
Type of Review: Extension.
Title: Low-Income Housing Credit.
Form: 8586.
Description: The Tax Reform Act of
1986 (Code section 42) permits owners
of residential rental projects providing
low-income housing to claim a credit
against income tax for part of the cost
of constructing or rehabilitating such
low-income housing. Form 8586 is used
by taxpayers to compute the credit and
by IRS to verify that the correct credit
has been claimed.
Respondents: Individuals or
Households.
Estimated Total Burden Hours: 90,007
hours.
OMB Number: 1545–1282.
Type of Review: Extension.
Title: Enhanced Oil Recovery Credit.
Form: 8830.
Description: The enhanced oil
recovery credit is 15% of qualified costs
paid or incurred during the year. The
purpose is to get more oil from the
wells. The IRS uses the information on
the form to ensure that the credit is
correctly computed.
Respondents: Businesses and other
for-profit institutions.
Estimated Total Burden Hours: 17,323
hours.
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209373–81]
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, REG–209373–
81 (TD 8797), Election to Amortize
Start-Up Expenditures for Active Trade
or Business (§ 1.195–1).
DATES: Written comments should be
received on or before December 18, 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 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: Election to Amortize Start-Up
Expenditures for Active Trade or
Business.
OMB Number: 1545–1582.
Regulation Project Number: REG–
209373–81.
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cprice-sewell on PROD1PC66 with NOTICES
61828
Federal Register / Vol. 71, No. 202 / Thursday, October 19, 2006 / Notices
Abstract: Section 1.195–1 of the
regulation provides that start-up
expenditures may, at the discretion of
the taxpayer, be amortized over a period
of not less than 60 months beginning
with the month the active trade or
business begins. Taxpayers may elect to
amortize start-up expenditures by filing
a statement with their tax return for the
taxable year in which the trade or
business begins.
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:
150,000.
Estimated Time Per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 37,500.
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: September 18, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 06–8758 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–M
VerDate Aug<31>2005
14:50 Oct 18, 2006
Jkt 211001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
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, REG–120882–
97 (TD 8898), Continuity of Interest
(§§ 1.368–1(e)(1)(ii) and 1.368–
1(e)(2)(ii)).
Written comments should be
received on or before December 18, 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.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Continuity of Interest.
OMB Number: 1545–1691.
Regulation Project Number: REG–
120882–97.
Abstract: Taxpayers who entered into
a binding agreement on or after January
28, 1998 (the effective date of § 1.368–
1T), and before the effective date of the
final regulations under § 1.368–1(e) may
request a private letter ruling permitting
them to apply § 1.368–1(e) to their
transaction. A private letter ruling will
not be issued unless the taxpayer
establishes to the satisfaction of the IRS,
that there is not a significant risk of
different parties to the transaction
taking inconsistent positions, for U.S.
tax purposes with respect to the
applicability of § 1.368–1(e) to the
transaction.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This regulation is
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being submitted for renewal purposes
only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
10.
Estimated Time Per Respondent: 150
hours.
Estimated Total Annual Burden
Hours: 1,500.
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: September 26, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–17393 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[FI–59–91]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
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]]>Agencies
[Federal Register Volume 71, Number 202 (Thursday, October 19, 2006)]
[Notices]
[Pages 61827-61828]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-8758]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-209373-81]
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, REG-209373-81 (TD 8797), Election to
Amortize Start-Up Expenditures for Active Trade or Business (Sec.
1.195-1).
DATES: Written comments should be received on or before December 18,
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 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: Election to Amortize Start-Up Expenditures for Active Trade
or Business.
OMB Number: 1545-1582.
Regulation Project Number: REG-209373-81.
[[Page 61828]]
Abstract: Section 1.195-1 of the regulation provides that start-up
expenditures may, at the discretion of the taxpayer, be amortized over
a period of not less than 60 months beginning with the month the active
trade or business begins. Taxpayers may elect to amortize start-up
expenditures by filing a statement with their tax return for the
taxable year in which the trade or business begins.
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: 150,000.
Estimated Time Per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 37,500.
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: September 18, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. 06-8758 Filed 10-18-06; 8:45 am]
BILLING CODE 4830-01-M
