Proposed Collection; Comment Request for Regulation Project, 3479-3480 [E7-1031]
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Federal Register / Vol. 72, No. 16 / Thursday, January 25, 2007 / Notices
Approved: January 17, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–1029 Filed 1–24–07; 8:45 am]
SUPPLEMENTARY INFORMATION:
ycherry on PROD1PC64 with NOTICES
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
8868, Application for Extension of Time
To File an Exempt Organization Return.
DATES: Written comments should be
received on or before March 26, 2007 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,
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.
BILLING CODE 4830–01–P
Title: Application for Extension of
Time To File an Exempt Organization
Return.
OMB Number: 1545–1709.
Form Number: 8868.
Abstract: Sections 6081 and 1.6081 of
the Internal Revenue Code and
regulations permit the Internal Revenue
Service to grant a reasonable extension
of time to file a return. Form 8868
provides the necessary information for a
taxpayer to apply for an extension to file
a fiduciary or certain exempt
organization return.
Current Actions: There are no changes
being made to the form at this time.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
248,932.
Estimated Time Per Respondent: 5
hrs., 47 mins.
Estimated Total Annual Burden
Hours: 1,453,638.
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:
VerDate Aug<31>2005
14:58 Jan 24, 2007
Jkt 211001
(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.
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–236–81]
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, LR–236–81 (TD
8251), Credit for Increasing Research
Activity (§ 1.41–8(d)).
DATES: Written comments should be
received on or before March 26, 2007 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
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
3479
through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Credit for Increasing Research
Activity.
OMB Number: 1545–0732.
Regulation Project Number: LR–236–
81.
Abstract: This regulation provides
rules for the credit for increasing
research activities. Internal Revenue
Code section 41(f) provides that
commonly controlled groups of
taxpayers shall compute the credit as if
they are a single taxpayer. The credit
allowed to a member of the group is a
portion of the group’s credit. Section
1.41–8(d) of the regulation permits a
corporation that is a member of more
than one group to designate which
controlled group they will be aggregated
with for the purposes of Code section
41(f).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
250.
Estimated Time per Respondent: 15
hours.
Estimated Total Annual Burden
Hours: 63.
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
E:\FR\FM\25JAN1.SGM
25JAN1
3480
Federal Register / Vol. 72, No. 16 / Thursday, January 25, 2007 / Notices
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: December 6, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–1031 Filed 1–24–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8806
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
ycherry on PROD1PC64 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 Form
8806, Information Return for
Acquisition of Control or Substantial
Change in Capital Structure.
DATES: Written comments should be
received on or before March 26, 2007, 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
at Internal Revenue Service, room 6516,
1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622–
3634, or through the internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Information Return for
Acquisition of Control or Substantial
Change in Capital Structure.
OMB Number: 1545–1869.
Form Number: 8806.
Abstract: Form 8806 is used to report
information regarding transactions
involving acquisition of control or
substantial change in capital structure
under section 6043.
Current Actions: There are no changes
being made to the form at this time.
VerDate Aug<31>2005
14:58 Jan 24, 2007
Jkt 211001
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Respondents:
10.
Estimated Time Per Respondent: 11
hours, 18 minutes.
Estimated Total Annual Burden
Hours: 113.
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: January 17, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–1032 Filed 1–24–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8453–PE
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00098
Fmt 4703
Sfmt 4703
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
8453–PE, U.S. Partnership Declaration
for an IRS e-file Return.
DATES: Written comments should be
received on or before March 26, 2007 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: U.S. Partnership Declaration for
an IRS e-file Return.
OMB Number: 1545–2034.
Form Number: Form 8453–PE.
Abstract: Form 8453–PE, U.S.
Partnership Declaration for an IRS e-file
Return, was developed for Modernized
e-file for partnerships. Internal Revenue
Code sections 6109 and 6103.
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:
500.
Estimated Time Per Respondent: 3
hours 7 minutes.
Estimated Total Annual Burden
Hours: 1560.
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
E:\FR\FM\25JAN1.SGM
25JAN1
Agencies
[Federal Register Volume 72, Number 16 (Thursday, January 25, 2007)]
[Notices]
[Pages 3479-3480]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-1031]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR-236-81]
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, LR-236-81 (TD 8251), Credit for Increasing
Research Activity (Sec. 1.41-8(d)).
DATES: Written comments should be received on or before March 26, 2007
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).
SUPPLEMENTARY INFORMATION:
Title: Credit for Increasing Research Activity.
OMB Number: 1545-0732.
Regulation Project Number: LR-236-81.
Abstract: This regulation provides rules for the credit for
increasing research activities. Internal Revenue Code section 41(f)
provides that commonly controlled groups of taxpayers shall compute the
credit as if they are a single taxpayer. The credit allowed to a member
of the group is a portion of the group's credit. Section 1.41-8(d) of
the regulation permits a corporation that is a member of more than one
group to designate which controlled group they will be aggregated with
for the purposes of Code section 41(f).
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 250.
Estimated Time per Respondent: 15 hours.
Estimated Total Annual Burden Hours: 63.
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
[[Page 3480]]
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: December 6, 2006.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-1031 Filed 1-24-07; 8:45 am]
BILLING CODE 4830-01-P