Proposed Collection; Comment Request for Regulations Project, 19766-19767 [E7-7395]
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19766
Federal Register / Vol. 72, No. 75 / Thursday, April 19, 2007 / Notices
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 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.
ADDRESSES:
cprice-sewell on PROD1PC66 with NOTICES
SUPPLEMENTARY INFORMATION:
15:39 Apr 18, 2007
Jkt 211001
Approved: April 2, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–7394 Filed 4–18–07; 8:45 am]
BILLING CODE 4830–01–P
Title: Mine Rescue Team Training
Credit.
OMB Number: 1545–2067.
Form Number: 8923.
Abstract: Form 8923, Mine Rescue
Team Training Credit, was developed to
carry out the provisions of new code
section 45N. 45N was added by section
405 of the Tax Relief and Health Care
Act of 2006. The new form provides a
means for the qualified mining company
to compute and claim the credit.
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: Business or other forprofit.
Estimated Number of Respondents:
200.
Estimated Time Per Respondent: 1
hour; 28 minutes.
Estimated Total Annual Burden
Hours: 292.
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
VerDate Aug<31>2005
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
[REG–107151–00]
Proposed Collection; Comment
Request for Regulations 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–107151–
00 (TD 9035), Constructive Transfers
and Transfers of Property to a ThirdParty on Behalf of a Spouse (§ 1.1041–
2).
DATES: Written comments should be
received on or before June 18, 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.
Title:
Constructive Transfers and Transfers of
Property to a Third-Party on Behalf of a
Spouse (§ 1.1041–2).
OMB Number: 1545–1751.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00088
Fmt 4703
Sfmt 4703
Regulation Project Number: REG–
107151–00.
Abstract: The regulation sets forth the
required information that will permit
spouses or former spouses to treat a
redemption by a corporation of stock of
one spouse or former spouse as a
transfer of that stock to the other spouse
or former spouse in exchange for the
redemption proceeds and a redemption
of the stock from the latter spouse or a
former spouse in exchange for the
redemption proceeds.
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: Individuals and
households, and businesses and other
for-profit organizations.
Estimated Number of Respondents:
1000.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 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\19APN1.SGM
19APN1
Federal Register / Vol. 72, No. 75 / Thursday, April 19, 2007 / Notices
Approved: April 11, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–7395 Filed 4–18–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–149524–03]
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–
149524–03, (NPRM) LIFO Recapture
Under Section 1363(d).
DATES: Written comments should be
received on or before June 18, 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 Carolyn N. Brown, at (202)
622–6688, or at Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Carolyn.N.Brown@irs.gov.
cprice-sewell on PROD1PC66 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: (NPRM) LIFO Recapture Under
Section 1363(d).
OMB Number: 1545–1906.
Regulation Project Number: REG–
149524–03.
Abstract: Section 1.1363–2(e)(ii)
allows a partnership to elect to adjust
the basis of its inventory to take account
of LIFO recapture. Section 1.1363–
2(e)(3) provides guidance on how to
make this election.
Current Actions: There is no change to
this existing regulation.
Type of review: Extension of a
currently approved collection.
VerDate Aug<31>2005
15:39 Apr 18, 2007
Jkt 211001
Affected Public: Business or other forprofit organizations and Individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 100.
Estimated Time Per Respondent/
Recordkeeper: 2 hrs.
Estimated Total Annual Reporting/
Recordkeeping Burden Hours: 200.
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: April 3, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–7396 Filed 4–18–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106177–97]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00089
Fmt 4703
Sfmt 4703
19767
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–
106177–97, Qualified State Tuition
Programs.
Written comments should be
received on or before June 18, 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 Carolyn N. Brown, at (202)
622–6688, or at Internal Revenue
Service, room 6516, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Carolyn.N.Brown@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Qualified State Tuition
Programs.
OMB Number: 1545–1614.
Regulation Project Number: REG–
106177–97.
Abstract: This regulation affects
qualified tuition programs (QTPs)
described in Code section 529 and
individuals receiving distributions from
the programs. Information will be used
by the IRS and individuals receiving
QTP distributions to verify compliance
with section 529 and to determine the
taxable amount of a distribution.
Current Actions: There is no change to
this existing regulation.
Type of review: Extension of OMB
approval.
Affected Public: State, local or tribal
governments and individuals or
households.
Estimated Number of Respondents/
Recordkeepers: 52.
Estimated Time Per Respondent/
Recordkeeper: 81,889 hrs, 37 minutes.
Estimated Total Annual Reporting/
Recordkeeping Burden Hours:
4,258,260.
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
E:\FR\FM\19APN1.SGM
19APN1
]]>Agencies
[Federal Register Volume 72, Number 75 (Thursday, April 19, 2007)]
[Notices]
[Pages 19766-19767]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-7395]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-107151-00]
Proposed Collection; Comment Request for Regulations 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, REG-107151-00 (TD 9035), Constructive
Transfers and Transfers of Property to a Third-Party on Behalf of a
Spouse (Sec. 1.1041-2).
DATES: Written comments should be received on or before June 18, 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: Constructive Transfers and Transfers
of Property to a Third-Party on Behalf of a Spouse (Sec. 1.1041-2).
OMB Number: 1545-1751.
Regulation Project Number: REG-107151-00.
Abstract: The regulation sets forth the required information that
will permit spouses or former spouses to treat a redemption by a
corporation of stock of one spouse or former spouse as a transfer of
that stock to the other spouse or former spouse in exchange for the
redemption proceeds and a redemption of the stock from the latter
spouse or a former spouse in exchange for the redemption proceeds.
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: Individuals and households, and businesses and
other for-profit organizations.
Estimated Number of Respondents: 1000.
Estimated Time Per Respondent: 30 minutes.
Estimated Total Annual Burden Hours: 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.
[[Page 19767]]
Approved: April 11, 2007.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-7395 Filed 4-18-07; 8:45 am]
BILLING CODE 4830-01-P
