Proposed Collection; Comment Request for Form 8453-EO, 8064-8065 [E7-2936]
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8064
Federal Register / Vol. 72, No. 35 / Thursday, February 22, 2007 / Notices
Estimated Number of Respondents: 5.
Estimated Time per Respondent: 50
hours.
Estimated Total Annual Burden
Hours: 250.
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 12, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–2931 Filed 2–21–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–260–82]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
rwilkins on PROD1PC63 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
VerDate Aug<31>2005
14:11 Feb 21, 2007
Jkt 211001
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, PS–260–82 (TD
8449), Election, Revocation,
Termination, and Tax Effect of
Subchapter S Status (§§ 1.1362–1
through 1.1362–7).
DATES: Written comments should be
received on or before April 23, 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 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, Revocation,
Termination, and Tax Effect of
Subchapter S Status.
OMB Number: 1545–1308.
Regulation Project Number: PS–260–
82.
Abstract: Section 1362 of the Internal
Revenue Code provides for the election,
termination, and tax effect of subchapter
S status. Sections 1.1362–1 through
1.1362–7 of this regulation provides the
specific procedures and requirements
necessary to implement Code section
1362, including the filing of various
elections and statements with the
Internal Revenue Service.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and farms.
Estimated Number of Respondents:
133.
Estimated Time Per Respondent: 2
hours, 25 minutes.
Estimated Total Annual Burden
Hours: 322.
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
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
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 9, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–2933 Filed 2–21–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8453–EO
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 Form
8453–EO, Exempt Organization
Declaration and Signature for Electronic
Filing.
DATES: Written comments should be
received on or before April 23, 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.
E:\FR\FM\22FEN1.SGM
22FEN1
Federal Register / Vol. 72, No. 35 / Thursday, February 22, 2007 / Notices
rwilkins on PROD1PC63 with NOTICES
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
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: Exempt Organization
Declaration and Signature for Electronic
Filing.
OMB Number: 1545–1879.
Form Number: 8453–EO.
Abstract: Form 8453–EO is used to
enable the electronic filing of Forms
990, 990–EZ, or 1120–POL.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions.
Estimated Number of Respondents:
200.
Estimated Time Per Respondent: 5
hours, 14 minutes.
Estimated Total Annual Burden
Hours: 1,046.
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.
VerDate Aug<31>2005
14:11 Feb 21, 2007
Jkt 211001
Approved: February 8, 2007.
Glenn Kirkland,
IRS Reports Clearance Office.
[FR Doc. E7–2936 Filed 2–21–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–955–86]
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–955–86
(TD 8350), Requirements for
Investments to Qualify Under Section
936(d)(4) As Investments in Qualified
Carribean Basin Countries (§ 1.936–
10(c)).
DATES: Written comments should be
received on or before April 23, 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 regulation 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
R.Joseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Requirements for Investments to
Qualify Under Section 936(d)(4) As
Investments in Qualified Carribean
Basin Countries.
OMB Number: 1545–1138.
Regulation Project Number: INTL–
955–86.
Abstract: This regulation relates to the
requirements that must be met for an
investment to qualify under Internal
Revenue code section 936(d)(4) as an
investment in qualified Caribbean Basin
countries. Income that is qualified
PO 00000
Frm 00115
Fmt 4703
Sfmt 4703
8065
possession source investment income is
entitled to a quasi-tax exemption by
reason of the U.S. possessions tax credit
under Code section 936(a) and
substantial tax exemptions in Puerto
Rico. Code section 936(d)(4)(C) places
certification requirements on the
recipient of the investment and the
qualified financial institution; and
recordkeeping requirements on the
financial institution and the recipient of
the investment funds to enable the IRS
to verify that the investment funds are
being used properly and in accordance
with the Caribbean Basin Economic
Recovery Act.
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 Recordkeepers:
50.
Estimated Time Per Recordkeeper: 30
hours.
Estimated Total Annual
Recordkeeping 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.
E:\FR\FM\22FEN1.SGM
22FEN1
]]>Agencies
[Federal Register Volume 72, Number 35 (Thursday, February 22, 2007)]
[Notices]
[Pages 8064-8065]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-2936]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 8453-EO
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
Form 8453-EO, Exempt Organization Declaration and Signature for
Electronic Filing.
DATES: Written comments should be received on or before April 23, 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.
[[Page 8065]]
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form and instructions 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: Exempt Organization Declaration and Signature for Electronic
Filing.
OMB Number: 1545-1879.
Form Number: 8453-EO.
Abstract: Form 8453-EO is used to enable the electronic filing of
Forms 990, 990-EZ, or 1120-POL.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Not-for-profit institutions.
Estimated Number of Respondents: 200.
Estimated Time Per Respondent: 5 hours, 14 minutes.
Estimated Total Annual Burden Hours: 1,046.
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 Kirkland,
IRS Reports Clearance Office.
[FR Doc. E7-2936 Filed 2-21-07; 8:45 am]
BILLING CODE 4830-01-P
