Proposed Collection; Comment Request for Regulation Project, 61830-61831 [E6-17401]
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Federal Register / Vol. 71, No. 202 / Thursday, October 19, 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: September 29, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–17398 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–251698–96]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
cprice-sewell on PROD1PC66 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, REG–251698–
96 (TD 8869), Subchapter S Subsidiaries
(§§ 1.1361–3, 1.1361–5, and 1.1362–8).
DATES: 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 this regulation should be
directed to R. Joseph Durbala, at (202)
622–3634, or at Internal Revenue
VerDate Aug<31>2005
14:50 Oct 18, 2006
Jkt 211001
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Subchapter S Subsidiaries.
OMB Number: 1545–1590.
Regulation Project Number: REG–
251698–96.
Abstract: This regulation relates to the
treatment of corporate subsidiaries of S
corporations and interprets the rules
added to the Internal Revenue Code by
section 1308 of the Small Business Job
Protection Act of 1996. The collection of
information required in the regulation is
necessary for a taxpayer to obtain,
retain, or terminate S corporation
treatment.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations, individuals,
and farms.
Estimated Number of Respondents:
10,660.
Estimated Time per Respondent: 57
minutes.
Estimated Total Annual Reporting
Burden Hours: 10,110.
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
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: September 29, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–17400 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[T.D. 8418]
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, T.D. 8418,
Arbitrage Restrictions on Tax-exempt
Bonds (§§ 1.148–1, 1.148–2, 1.148–3,
1.148–4, 1.148–5, 1.148–6, 1.148–7,
1.148–8, and 1.148–11).
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 information collection
should be directed to R. Joseph Durbala,
at (202) 622–3634, or 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: Arbitrage Restrictions on taxexempt Bonds.
OMB Number: 1545–1098.
Regulation Project Number: T.D. 8418.
Abstract: This regulation requires
state and local governmental issuers of
tax-exempt bonds to rebate arbitrage
profits earned on nonpurpose
investments acquired with the bond
proceeds. Issuers are required to submit
E:\FR\FM\19OCN1.SGM
19OCN1
Federal Register / Vol. 71, No. 202 / Thursday, October 19, 2006 / Notices
cprice-sewell on PROD1PC66 with NOTICES
a form with the rebate. The regulations
provide for several elections, all of
which must be in writing.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: State, local, or tribal
governments, and not-for-profit
institutions.
Estimated Number of Respondents:
3,100.
Estimated Time Per Respondent: 2
hours, 45 minutes.
Estimated Total Annual Burden
Hours: 8,550.
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 29, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–17401 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–P
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 (TD
9286)
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
temporary regulations (TD 9286),
Railroad Track Maintenance Credit.
DATES: 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.
SUPPLEMENTARY INFORMATION:
Title: Railroad Track Maintenance
Credit.
OMB Number: 1545–2031.
Regulation Project Number: TD 9286.
Abstract: This temporary regulation
provides rules for claiming the railroad
track maintenance credit under section
45G of the Internal Revenue Code for
qualified track maintenance
expenditures paid or incurred by a Class
II or Class III railroad and other eligible
taxpayers. The temporary regulation
provides the time and manner for a
taxpayer to submit certain information
to claim this credit.
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 and other
for-profit organizations.
Estimated Number of Respondents:
550.
PO 00000
Frm 00126
Fmt 4703
Sfmt 4703
61831
Estimated Time Per Respondent: 2.5
hours.
Estimated Total Annual Burden
Hours: 1,375.
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 29, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6–17417 Filed 10–18–06; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–111–80]
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
E:\FR\FM\19OCN1.SGM
19OCN1
]]>Agencies
[Federal Register Volume 71, Number 202 (Thursday, October 19, 2006)]
[Notices]
[Pages 61830-61831]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E6-17401]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[T.D. 8418]
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, T.D. 8418, Arbitrage Restrictions on Tax-
exempt Bonds (Sec. Sec. 1.148-1, 1.148-2, 1.148-3, 1.148-4, 1.148-5,
1.148-6, 1.148-7, 1.148-8, and 1.148-11).
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 information collection should be directed to R. Joseph
Durbala, at (202) 622-3634, or 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: Arbitrage Restrictions on tax-exempt Bonds.
OMB Number: 1545-1098.
Regulation Project Number: T.D. 8418.
Abstract: This regulation requires state and local governmental
issuers of tax-exempt bonds to rebate arbitrage profits earned on
nonpurpose investments acquired with the bond proceeds. Issuers are
required to submit
[[Page 61831]]
a form with the rebate. The regulations provide for several elections,
all of which must be in writing.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local, or tribal governments, and not-for-
profit institutions.
Estimated Number of Respondents: 3,100.
Estimated Time Per Respondent: 2 hours, 45 minutes.
Estimated Total Annual Burden Hours: 8,550.
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 29, 2006.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E6-17401 Filed 10-18-06; 8:45 am]
BILLING CODE 4830-01-P
