Proposed Collection; Comment Request for Regulation Project, 54106-54107 [E7-18690]
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54106
Federal Register / Vol. 72, No. 183 / Friday, September 21, 2007 / Notices
(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 12, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18683 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–3–95]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
mstockstill on PROD1PC66 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
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–3–95 (TD
8687), Source of Income From Sales of
Inventory and Natural Resources
Produced in One Jurisdiction and Sold
in Another Jurisdiction (§§ 1.863–1 and
1.863–3).
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 Larnice Mack at Internal
Revenue Service, room 6129, 1111
VerDate Aug<31>2005
18:17 Sep 20, 2007
Jkt 211001
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
Larnice.Mack@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Source of Income From Sales of
Inventory and Natural Resources
Produced in One Jurisdiction and Sold
in Another Jurisdiction.
OMB Number: 1545–1476.
Notice Number: INTL–3–95.
Abstract: This regulation provides
rules for allocating and apportioning
income from sales of natural resources
or other inventory produced in the
United States and sold outside the
United States and sold outside the
United States or produced outside the
United States and sold in the United
States. The information provided is
used by the IRS to determine on audit
whether the taxpayer has properly
determined the source of its income
from export sales.
Current Actions: There is no change
being made to this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
25.
Estimated Time per Respondent: 2
hrs., 36 minutes.
Estimated Total Annual Burden
Hours: 1,125.
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
PO 00000
Frm 00127
Fmt 4703
Sfmt 4703
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: August 12, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18688 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–106177–98]
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–106177–
98 (TD 8845), Adequate Disclosure of
Gifts (§ 301.6501(c)–1).
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, 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.
SUPPLEMENTARY INFORMATION:
Title: Adequate Disclosure of Gifts.
OMB Number: 1545–1637.
Regulation Project Number: REG–
106177–98.
Abstract: Section 301.6501(c)–1(f)
requires that, in order to commence the
running of the gift tax statute of
limitations, the donor must file a Form
E:\FR\FM\21SEN1.SGM
21SEN1
mstockstill on PROD1PC66 with NOTICES
Federal Register / Vol. 72, No. 183 / Friday, September 21, 2007 / Notices
709 and submit sufficient information
about the transaction that will give the
Service a complete and accurate
description of the transfer. Such
information includes a description of
the transferred property, the identity
and relationship of the parties to the
transfer and any entities involved, a
description of the methods used to
value the transferred property, a
description of any restrictions on the
transferred property, and a statement of
any potential controversy or legal issue
involved.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Individuals or
households.
The reporting burden contained in
§ 301.6501(c)–1(f) is reflected in the
burden for Form 709, U.S. Gift (and
Generation-Skipping Transfer) Tax
Return.
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
18:17 Sep 20, 2007
Jkt 211001
Approved: September 12, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18690 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notices 437, 437–A, 438
and 466
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 Notices
437, 437–A, 438 and 466, Notice of
Intention to Disclose.
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 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 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: Notice of Intention to Disclose.
OMB Number: 1545–0633.
Notice Number: Notices 437, 437–A,
438, and 466.
Abstract: Section 6110(f) of the
Internal Revenue Code requires that a
notice of intention to disclose be sent to
all persons to which a written
determination (either a technical advice
memorandum or a private letter ruling)
is issued. That section also requires that
such persons receive a notice if related
background file documents are
requested. Notice 437 is issued to
recipients of letter rulings; Notices 437–
A to recipients of Chief Counsel Advice;
Notice 438 to recipients of technical
PO 00000
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Fmt 4703
Sfmt 4703
54107
advice memorandums; and Notice 466
to recipients if a request for the related
background file document is received.
The notices also inform the recipients of
their right to request further deletions to
the public inspection version of written
determinations or related background
file documents.
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: Individuals or
households, business or other for-profit
organizations, not-for-profit institutions,
farms, and state, local, or tribal
governments.
Estimated Number of Respondents:
5,250.
Estimated Time Per Respondent: 30
minutes.
Estimated Total Annual Burden
Hours: 2,625.
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 12, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7–18691 Filed 9–20–07; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\21SEN1.SGM
21SEN1
]]>Agencies
[Federal Register Volume 72, Number 183 (Friday, September 21, 2007)]
[Notices]
[Pages 54106-54107]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-18690]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-106177-98]
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, REG-106177-98 (TD 8845), Adequate Disclosure
of Gifts (Sec. 301.6501(c)-1).
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, 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.
SUPPLEMENTARY INFORMATION:
Title: Adequate Disclosure of Gifts.
OMB Number: 1545-1637.
Regulation Project Number: REG-106177-98.
Abstract: Section 301.6501(c)-1(f) requires that, in order to
commence the running of the gift tax statute of limitations, the donor
must file a Form
[[Page 54107]]
709 and submit sufficient information about the transaction that will
give the Service a complete and accurate description of the transfer.
Such information includes a description of the transferred property,
the identity and relationship of the parties to the transfer and any
entities involved, a description of the methods used to value the
transferred property, a description of any restrictions on the
transferred property, and a statement of any potential controversy or
legal issue involved.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of OMB approval.
Affected Public: Individuals or households.
The reporting burden contained in Sec. 301.6501(c)-1(f) is
reflected in the burden for Form 709, U.S. Gift (and Generation-
Skipping Transfer) Tax Return.
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 12, 2007.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E7-18690 Filed 9-20-07; 8:45 am]
BILLING CODE 4830-01-P
