Proposed Collection; Comment Request for Revenue Procedure 2007-37, 44226 [E7-15266]
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Federal Register / Vol. 72, No. 151 / Tuesday, August 7, 2007 / Notices
through the internet at
Robert.G.Black@irs.gov.
jlentini on PROD1PC65 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Disposition of an Interest in a
Nuclear Power Plant.
OMB Number: 1545–1378.
Regulation Project Number: PS–4–89
(Final).
Abstract: This regulation relates to
certain Federal income tax
consequences of a disposition of an
interest in a nuclear power plant by a
taxpayer that has maintained a nuclear
decommissioning fund with respect to
that plant. The regulation affects
taxpayers that transfer or acquire
interests in nuclear power plants by
providing guidance on the tax
consequences of these transfers. In
addition, the regulation extends the
benefits of Internal Revenue Code
section 468A to electing taxpayers with
an interest in a nuclear power plant
under the jurisdiction of the Rural
Electrication Administration.
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 Respondents:
70.
Estimated Time per Respondent: 8
hrs., 13 minutes.
Estimated Total Annual Burden
Hours: 575 hours.
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
VerDate Aug<31>2005
15:56 Aug 06, 2007
Jkt 211001
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: July 27, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–15265 Filed 8–6–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2007–
37
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
Revenue Procedure 2007–37, Substitute
Mortality Tables for Single Employer
Defined Benefit Plans.
DATES: Written comments should be
received on or before October 9, 2007 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Joseph Durbala, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the revenue procedure 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.
SUPPLEMENTARY INFORMATION:
Title: Substitute Mortality Tables for
Single Employer Defined Benefit Plans.
OMB Number: 1545–2073.
Revenue Procedure Number: Revenue
Procedure 2007–37.
Abstract: Revenue Procedure 2007–37
describes the process for obtaining a
letter ruling as to the acceptability of
PO 00000
Frm 00151
Fmt 4703
Sfmt 4703
substitute mortality tables under section
430(h)(3)(C) of the Code.
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions and farms.
Estimated Number of Responses: 450.
Estimated Annual Average Time per
Response: 56 hrs., 25 min.
Estimated Total Annual Hours:
25,400.
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: July 25, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–15266 Filed 8–6–07; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\07AUN1.SGM
07AUN1
]]>Agencies
[Federal Register Volume 72, Number 151 (Tuesday, August 7, 2007)]
[Notices]
[Page 44226]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-15266]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2007-
37
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
Revenue Procedure 2007-37, Substitute Mortality Tables for Single
Employer Defined Benefit Plans.
DATES: Written comments should be received on or before October 9, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments to Joseph Durbala, Internal
Revenue Service, Room 6516, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure 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.
SUPPLEMENTARY INFORMATION:
Title: Substitute Mortality Tables for Single Employer Defined
Benefit Plans.
OMB Number: 1545-2073.
Revenue Procedure Number: Revenue Procedure 2007-37.
Abstract: Revenue Procedure 2007-37 describes the process for
obtaining a letter ruling as to the acceptability of substitute
mortality tables under section 430(h)(3)(C) of the Code.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit institutions and farms.
Estimated Number of Responses: 450.
Estimated Annual Average Time per Response: 56 hrs., 25 min.
Estimated Total Annual Hours: 25,400.
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: July 25, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7-15266 Filed 8-6-07; 8:45 am]
BILLING CODE 4830-01-P
