Proposed Collection; Comment Request for Regulation Project, 14645-14646 [E7-5604]
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Federal Register / Vol. 72, No. 59 / Wednesday, March 28, 2007 / Notices
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: March 20 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–5601 Filed 3–27–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4952
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
4952, Investment Interest Expense
Deduction.
Written comments should be
received on or before May 29, 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 Allan Hopkins, at
Internal Revenue Service, room 6516,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
sroberts on PROD1PC70 with NOTICES
DATES:
VerDate Aug<31>2005
17:09 Mar 27, 2007
Jkt 211001
Title: Investment Interest Expense
Deduction.
OMB Number: 1545–0191.
Form Number: Form 4952.
Abstract: Interest expense paid by an
individual, estate, or trust on a loan
allocable to property held for
investment may not be fully deductible
in the current year. Form 4952 is used
to compute the amount of investment
interest expense deductible for the
current year and the amount, if any, to
carry forward to future years.
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: Individuals or
households and business or other forprofit organizations.
Estimated Number of Respondents:
137,064.
Estimated Time per Respondent: 1
hour, 30 minutes.
Estimated Total Annual Burden
Hours: 205,596.
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.
PO 00000
Frm 00131
Fmt 4703
Sfmt 4703
14645
Approved: March 15, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–5602 Filed 3–27–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–96–88]
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, IA–96–88 (TD
8435), Certain Elections Under the
Technical and Miscellaneous Revenue
Act of 1988 and the Redesignation of
Certain Other Temporary Elections
Regulations (§ 301.9100–8).
DATES: Written comments should be
received on or before May 29, 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 Allan Hopkins, room 6516,
1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622–
6665, or through the Internet at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Elections Under the
Technical and Miscellaneous Revenue
Act of 1988 and the Redesignation of
Certain Other Temporary Elections
Regulations.
OMB Number: 1545–1112.
Regulation Project Number: IA–96–
88.
Abstract: Regulation section
301.9100–8 provides final income,
estate and gift, and employment tax
regulations relating to elections made
under the Technical and Miscellaneous
Revenue Act of 1988. This regulation
E:\FR\FM\28MRN1.SGM
28MRN1
14646
Federal Register / Vol. 72, No. 59 / Wednesday, March 28, 2007 / Notices
sroberts on PROD1PC70 with NOTICES
enables taxpayers to take advantage of
various benefits provided by the
Internal Revenue Code.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local, or tribal
governments.
Estimated Number of Respondents:
24,305.
Estimated Time per Respondent: 17
minutes.
Estimated Total Annual Burden
Hours: 6,712.
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: March 19, 2007.
Glenn P, Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–5604 Filed 3–27–07; 8:45 am]
BILLING CODE 4830–01–P
VerDate Aug<31>2005
17:09 Mar 27, 2007
Jkt 211001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–153841–02]
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–153841–
02, Election Out of GST Deemed
Allocations.
Written comments should be
received on or before May 29, 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 regulations should be
directed to Allan Hopkins at Internal
Revenue Service, room 6516, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the Internet at
Allan.M.Hopkins@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Election Out of GST Deemed
Allocations.
OMB Number: 1545–1892.
Regulation Project Number: REG–
153841–02.
Abstract: This information is required
by the IRS for taxpayers who elect to
have the automatic allocation rules not
apply to the current transfer and/or to
future transfers to the trust or to
terminate such election. This
information is also required by the IRS
for taxpayers who elect to treat trusts
described in section 2632(c)(3)(B)(i)
through (vi) as GST trusts or to
terminate such election. This
information will be used to identify the
trusts to which the election or
termination of election will apply.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
PO 00000
Frm 00132
Fmt 4703
Sfmt 4703
Affected Public: Individuals or
households.
Estimated Number of Respondents:
25,000.
Estimated Time per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 12,500.
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: March 15, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–5605 Filed 3–27–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2000–
12
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\28MRN1.SGM
28MRN1
Agencies
[Federal Register Volume 72, Number 59 (Wednesday, March 28, 2007)]
[Notices]
[Pages 14645-14646]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-5604]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA-96-88]
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, IA-96-88 (TD 8435), Certain Elections Under
the Technical and Miscellaneous Revenue Act of 1988 and the
Redesignation of Certain Other Temporary Elections Regulations (Sec.
301.9100-8).
DATES: Written comments should be received on or before May 29, 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 Allan Hopkins, room
6516, 1111 Constitution Avenue, NW., Washington, DC 20224, or at (202)
622-6665, or through the Internet at Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Certain Elections Under the Technical and Miscellaneous
Revenue Act of 1988 and the Redesignation of Certain Other Temporary
Elections Regulations.
OMB Number: 1545-1112.
Regulation Project Number: IA-96-88.
Abstract: Regulation section 301.9100-8 provides final income,
estate and gift, and employment tax regulations relating to elections
made under the Technical and Miscellaneous Revenue Act of 1988. This
regulation
[[Page 14646]]
enables taxpayers to take advantage of various benefits provided by the
Internal Revenue Code.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state,
local, or tribal governments.
Estimated Number of Respondents: 24,305.
Estimated Time per Respondent: 17 minutes.
Estimated Total Annual Burden Hours: 6,712.
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: March 19, 2007.
Glenn P, Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-5604 Filed 3-27-07; 8:45 am]
BILLING CODE 4830-01-P