Proposed Collection; Comment Request for Form 5300 and Schedule Q (Form 5300), 60403-60404 [E7-20852]
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Federal Register / Vol. 72, No. 205 / Wednesday, October 24, 2007 / Notices
Consolidated Overall Foreign Losses
and Separate Limitation Losses
(§ 1.1502–9(c)(2)(iv)).
DATES: Written comments should be
received on or before December 24, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, 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 Allan Hopkins, at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6665, or
through the internet at
Allan.M.Hopkins@irs.gov.
yshivers on PROD1PC62 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Consolidated Returns—
Consolidated Overall Foreign Losses
and Separate Limitation Losses.
OMB Number: 1545–1634.
Regulation Project Number: REG–
106902–98.
Abstract: The regulation provides
guidance relating to the amount of
overall foreign losses and separate
limitation losses in the computation of
the foreign tax credit. The regulations
affect consolidated groups of
corporations that compute the foreign
tax credit limitation or that dispose of
property used in a foreign trade or
business.
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:
2,000.
Estimated Average Time per
Respondent: 1hr., 30 min.
Estimated Total Annual Burden
Hours: 3,000.
The following paragraph applies to all
the collections of information covered
by this notice.
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
VerDate Aug<31>2005
15:33 Oct 23, 2007
Jkt 214001
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: October 15, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–20851 Filed 10–23–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5300 and Schedule
Q (Form 5300)
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
5300, Application for Determination for
Employee Benefit Plan, and Schedule Q
(Form 5300), Elective Determination
Requests.
Written comments should be
received on or before December 24, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the forms and instructions
DATES:
PO 00000
Frm 00094
Fmt 4703
Sfmt 4703
60403
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: Application for Determination
for Employee Benefit Plan (Form 5300),
and Elective Determination Requests
(Schedule Q (Form 5300)).
OMB Number: 1545–0197.
Form Number: Form 5300 and
Schedule Q (Form 5300).
Abstract: Internal Revenue Code
sections 401(a) and 501(a) set out
requirements for qualification of
employee benefit trusts and the tax
exempt status of these trusts. Form 5300
is used to request a determination letter
from the IRS for the qualification of a
defined benefit or a defined
contribution plan and the exempt status
of any related trust. The information
requested on Schedule Q (Form 5300)
relates to the manner in which the plan
satisfies certain qualification
requirements concerning minimum
participation, coverage, and
nondiscrimination.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
185,000.
Estimated Time per Respondent: 43
hours, 6 minutes.
Estimated Total Annual Burden
Hours: 7,972,750.
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;
E:\FR\FM\24OCN1.SGM
24OCN1
60404
Federal Register / Vol. 72, No. 205 / Wednesday, October 24, 2007 / Notices
(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: October 15, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–20852 Filed 10–23–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–152354–04]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
yshivers on PROD1PC62 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, REG–152354–
04, Designated Roth Contributions to
Cash or Deferred Arrangements Under
Section 401(k).
DATES: Written comments should be
received on or before December 24, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, 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: Designated Roth Contributions
to Cash or Deferred Arrangements
Under Section 401(k).
VerDate Aug<31>2005
15:33 Oct 23, 2007
Jkt 214001
OMB Number: 1545–1931.
Regulation Project Number: REG–
152354–04.
Abstract: These regulations provide
guidance concerning the requirements
for designated Roth contributions to
qualified cash or deferred arrangements
under section 401(k). The IRS needs this
information to insure compliance with
section 401(k) and (m) and section
402A.
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, not-for-profit
institutions and state, local or tribal
governments.
Estimated Number of Respondents:
157,500.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 157,500.
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.
PO 00000
Frm 00095
Fmt 4703
Sfmt 4703
Approved: October 15, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7–20853 Filed 10–23–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–104924–98]
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 notice of proposed rulemaking,
REG–104924–98, Mark-to-Market
Accounting for Dealers in Commodities
and Traders in Securities or
Commodities (§§ 1.475(e)–1 and
1.475(f)–2).
DATES: Written comments should be
received on or before December 24, 2007
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, 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 Allan Hopkins at Internal
Revenue Service, room 6129, 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: Mark-to-Market Accounting for
Dealers in Commodities and Traders in
Securities or Commodities.
OMB Number: 1545–1640.
Regulation Project Number: REG–
104924–98.
Abstract: The collection of
information in this proposed regulation
is required by the Internal Revenue
Service to determine whether an
exemption from mark-to-market
treatment is properly claimed. This
information will be used to make that
E:\FR\FM\24OCN1.SGM
24OCN1
]]>Agencies
[Federal Register Volume 72, Number 205 (Wednesday, October 24, 2007)]
[Notices]
[Pages 60403-60404]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-20852]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5300 and Schedule Q
(Form 5300)
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
Form 5300, Application for Determination for Employee Benefit Plan, and
Schedule Q (Form 5300), Elective Determination Requests.
DATES: Written comments should be received on or before December 24,
2007 to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms and instructions 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: Application for Determination for Employee Benefit Plan
(Form 5300), and Elective Determination Requests (Schedule Q (Form
5300)).
OMB Number: 1545-0197.
Form Number: Form 5300 and Schedule Q (Form 5300).
Abstract: Internal Revenue Code sections 401(a) and 501(a) set out
requirements for qualification of employee benefit trusts and the tax
exempt status of these trusts. Form 5300 is used to request a
determination letter from the IRS for the qualification of a defined
benefit or a defined contribution plan and the exempt status of any
related trust. The information requested on Schedule Q (Form 5300)
relates to the manner in which the plan satisfies certain qualification
requirements concerning minimum participation, coverage, and
nondiscrimination.
Current Actions: There are no changes being made to the forms at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 185,000.
Estimated Time per Respondent: 43 hours, 6 minutes.
Estimated Total Annual Burden Hours: 7,972,750.
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;
[[Page 60404]]
(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: October 15, 2007.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E7-20852 Filed 10-23-07; 8:45 am]
BILLING CODE 4830-01-P
