Proposed Collection; Comment Request for Regulation Project, 7511 [E7-2611]
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Federal Register / Vol. 72, No. 31 / Thursday, February 15, 2007 / Notices
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: February 5, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–2609 Filed 2–14–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106542–98]
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 proposed regulation, REG–
106542–98, Election to Treat Trust as
Part of an Estate (§ 1.645–1).
DATES: Written comments should be
received on or before April 16, 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 this regulation 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.
ycherry on PROD1PC64 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Election to Treat Trust as Part of
an Estate.
OMB Number: 1545–1578.
Regulation Project Number: REG–
106542–98.
Abstract: This regulation describes
the procedures and requirements for
making an election to have certain
revocable trusts treated and taxed as
part of an estate. The Taxpayer Relief
Act of 1997 added section 646 to the
VerDate Aug<31>2005
18:37 Feb 14, 2007
Jkt 211001
Internal Revenue Code to permit the
election.
Current Actions: There are no changes
being made to the regulation at this
time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 5,000.
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: February 8, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–2611 Filed 2–14–07; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00125
Fmt 4703
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7511
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–24–94]
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, INTL–24–94
(TD 8671), Taxpayer Identifying
Numbers (TINs) (§ 301.6109–1).
DATES: Written comments should be
received on or before April 16, 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 information collection
should be directed to R. Joseph Durbala,
at (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: Taxpayer Identifying Numbers
(TINs).
OMB Number: 1545–1461.
Regulation Project Number: INTL–24–
94.
Abstract: This regulation relates to
requirements for furnishing a taxpayer
identifying number on returns,
statements, or other documents.
Procedures are provided for requesting
a taxpayer identifying number for
certain alien individuals for whom a
social security number is not available.
The regulation also requires foreign
persons to furnish a taxpayer identifying
number on their tax returns.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals.
The burden for the collection of
information is reflected in the burden
E:\FR\FM\15FEN1.SGM
15FEN1
Agencies
[Federal Register Volume 72, Number 31 (Thursday, February 15, 2007)]
[Notices]
[Page 7511]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-2611]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106542-98]
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 proposed regulation, REG-106542-98, Election to Treat Trust as
Part of an Estate (Sec. 1.645-1).
DATES: Written comments should be received on or before April 16, 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 this regulation 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: Election to Treat Trust as Part of an Estate.
OMB Number: 1545-1578.
Regulation Project Number: REG-106542-98.
Abstract: This regulation describes the procedures and requirements
for making an election to have certain revocable trusts treated and
taxed as part of an estate. The Taxpayer Relief Act of 1997 added
section 646 to the Internal Revenue Code to permit the election.
Current Actions: There are no changes being made to the regulation
at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 10,000.
Estimated Time per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 5,000.
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: February 8, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-2611 Filed 2-14-07; 8:45 am]
BILLING CODE 4830-01-P