Proposed Collection; Comment Request for Regulation Project, 54104-54105 [E7-18603]
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54104
Federal Register / Vol. 72, No. 183 / Friday, September 21, 2007 / Notices
mstockstill on PROD1PC66 with NOTICES
used as an application for this purpose
by adopters of master or prototype or
volume submitter plans.
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 organizations.
Estimated Number of Respondents:
100,000.
Estimated Time Per Respondent: 51
hours, 9 minutes.
Estimated Total Annual Burden
Hours: 5,115,000.
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: September 10, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18601 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
VerDate Aug<31>2005
18:17 Sep 20, 2007
Jkt 211001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–125628–01]
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 final
and temporary regulations, REG–
125628–01, (TD 9243) Revision of
Income Tax Regulations Under Sections
358, 367, 884, and 6038B Dealing with
Statutory Mergers or Consolidations
Under Section 368(a)(1)(A) Involving
One or More Foreign Corporations.
DATES: Written comments should be
received on or before November 20,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 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 Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6688, or
through the Internet at
Carolyn.N.Brown@irs.gov.
Title:
REG–125628–01 (TD 9243) (Final)
Revision of Income Tax Regulations
Under Sections 358, 367, 884, and
6038B Dealing with Statutory Mergers
or Consolidations Under Section
368(a)(1)(A) Involving One or More
Foreign Corporations.
OMB Number: 1545–1925.
Regulation Project Number: REG–
125628–01.
Abstract: The final regulation
provides rules regarding the merger or
consolidation of domestic or foreign
corporations. This collection of
information is necessary to preserve
U.S. income taxation on gain of certain
stock.
Current Actions: There is no change to
this existing regulation.
SUPPLEMENTARY INFORMATION:
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
50.
Estimated Time per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 50.
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: September 13, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18602 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–268–82]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\21SEN1.SGM
21SEN1
Federal Register / Vol. 72, No. 183 / Friday, September 21, 2007 / Notices
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, PS–268–82 (TD
8696), Definitions Under Subchapter S
of the Internal Revenue Code (Section
1.1377–1).
DATES: Written comments should be
received on or before November 20,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments
to Joe Durbala, Internal Revenue
Service, room 6129, 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, at (202) 622–
6665, or at Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet, at
Allan.M.Hopkins@irs.gov.
mstockstill on PROD1PC66 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Definitions Under Subchapter S
of the Internal Revenue Code.
OMB Number: 1545–1462.
Regulation Project Number: PS–268–
82
Abstract: Section 1.1377–1(b)(4) of the
regulation provides that an S
corporation making a terminating
election under Internal Revenue Code
section 1377(a)(2) must attach a
statement to its timely filed original or
amended return required to be filed
under Code section 6037(a). The
statement must provide information
concerning the events that gave rise to
the election and declarations of consent
from the S corporation shareholders.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Business or other forprofit organizations, and individuals.
Estimated Number of Respondents:
4,000.
Estimated Time Per Respondent: 15
mins.
Estimated Total Annual Burden
Hours: 1,000.
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
VerDate Aug<31>2005
18:17 Sep 20, 2007
Jkt 211001
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: September 10, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18603 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2004–66
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 Notice
2004–66, Relief from Certain LowIncome Housing Requirements Due to
Hurricane Charley and Hurricane
Frances.
PO 00000
Frm 00126
Fmt 4703
Sfmt 4703
54105
Written comments should be
received on or before November 20,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
Larnice.Mack@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Relief from Certain Low-Income
Housing Requirements Due to Hurricane
Charley and Hurricane Frances.
OMB Number: 1545–1907.
Notice Number: Notice 2004–66.
Abstract: The Internal Revenue
Service is suspending certain income
limitation requirements under section
42 of the Internal Revenue Code for
certain low-income housing credit
properties in Alabama as a result of the
Hurricane Ivan, in Florida as a result of
Hurricanes Charley, Frances, Ivan, and
Jeanne, and Ohio as a result of posthurricane sever storms and flooding
from remnants of Hurricanes Ivan and
Frances.
Current Actions: There are no changes
being made to the notice at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and not-for-profit
institutions.
Estimated Number of Respondents:
7,750.
Estimated Average Time per
Respondent: 15 hours.
Estimated Total Annual Burden
Hours: 1938.
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:
E:\FR\FM\21SEN1.SGM
21SEN1
]]>Agencies
[Federal Register Volume 72, Number 183 (Friday, September 21, 2007)]
[Notices]
[Pages 54104-54105]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-18603]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS-268-82]
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 54105]]
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, PS-268-82 (TD 8696), Definitions Under
Subchapter S of the Internal Revenue Code (Section 1.1377-1).
DATES: Written comments should be received on or before November 20,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments to Joe Durbala, Internal Revenue
Service, room 6129, 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, at (202)
622-6665, or at Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the Internet, at
Allan.M.Hopkins@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Definitions Under Subchapter S of the Internal Revenue Code.
OMB Number: 1545-1462.
Regulation Project Number: PS-268-82
Abstract: Section 1.1377-1(b)(4) of the regulation provides that an
S corporation making a terminating election under Internal Revenue Code
section 1377(a)(2) must attach a statement to its timely filed original
or amended return required to be filed under Code section 6037(a). The
statement must provide information concerning the events that gave rise
to the election and declarations of consent from the S corporation
shareholders.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of OMB approval.
Affected Public: Business or other for-profit organizations, and
individuals.
Estimated Number of Respondents: 4,000.
Estimated Time Per Respondent: 15 mins.
Estimated Total Annual Burden Hours: 1,000.
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: September 10, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7-18603 Filed 9-20-07; 8:45 am]
BILLING CODE 4830-01-P
