Proposed Collection; Comment Request For Regulation Project, 8404-8405 [E8-2592]
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8404
Federal Register / Vol. 73, No. 30 / Wednesday, February 13, 2008 / Notices
Approved: February 6, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–2590 Filed 2–12–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209673–93 (TD 8700)]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
rwilkins on PROD1PC63 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–209673–
93 (TD 8700), Mark to Market for
Dealers in Securities (§§ 1.475(b)–4, and
1.475(c)–1).
DATES: Written comments should be
received on or before April 14, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. 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 R. Joseph Durbala, (202)
622–3634, Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Mark to Market for Dealers in
Securities.
OMB Number: 1545–1496.
Regulation Project Number: REG–
209673–93 (TD 8700).
Abstract: Under section 1.475(b)–4,
the information required to be recorded
is required by the IRS to determine
whether exemption from mark-tomarket treatment is properly claimed,
and will be used to make that
determination upon audit of taxpayers’
books and records. Also, under section
1.475(c)–1(a)(3)(iii), the information is
necessary for the Service to determine
whether a consolidated group has
VerDate Aug<31>2005
17:45 Feb 12, 2008
Jkt 214001
elected to disregard inter-member
transactions in determining a member’s
status as a dealer in securities.
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:
3,400.
Estimated Time Per Respondents: 52
minutes.
Estimated Total Annual Burden
Hours: 2,950.
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: February 6, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–2591 Filed 2–12–08; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00142
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–5–92]
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, IA–5–92 (TD
8537), Carryover of Passive Activity
Losses and Credits and At-Risk Losses
to Bankruptcy Estates of Individuals
(§§ 1.1398–1 and 1.1398–2).
DATES: Written comments should be
received on or before April 14, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. Kirkland, Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to R. Joseph Durbala, (202)
622–3634, Internal Revenue Service,
room 6129, 1111 Constitution Ave.,
NW., Washington, DC 20224, or through
the Internet at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Carryover of Passive Activity
Losses and Credits and At Risk Losses
to Bankruptcy Estates for Individuals.
OMB Number: 1545–1375.
Regulation Project Number: IA–54–
92.
Abstract: These regulations provide
rules for the carryover of a debtor’s
passive activity loss and credit under
section 469 and any ‘‘at risk’’ losses
under section 465 to the bankruptcy
estate. The regulations apply to cases
under chapter 7 or chapter 11 of title 11
of the United States Code.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
500.
E:\FR\FM\13FEN1.SGM
13FEN1
Federal Register / Vol. 73, No. 30 / Wednesday, February 13, 2008 / Notices
Estimated Time Per Respondent: 12
Minutes.
Estimated Total Annual Burden
Hours: 100.
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: February 6, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–2592 Filed 2–12–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–264–82]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
rwilkins on PROD1PC63 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
VerDate Aug<31>2005
17:45 Feb 12, 2008
Jkt 214001
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–264–82 (TD
8508), Adjustments to Basis of Stock
and Indebtedness to Shareholders of S
Coprorations and Treatment of
Distributions by S Corporations to
Shareholders. (Regulation §§ 1.1367–
1(f), 1.1368–1(f), 1.1368–1(g).)
DATES: Written comments should be
received on or before April 14, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn P. 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 R. Joseph Durbala at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Adjustments to Basis of Stock
and Indebtedness to Shareholders of S
Corporations and Treatment of
Distributions by S Corporations to
Shareholders.
OMB Number: 1545–1139.
Regulation Project Number: PS–264–
82.
Abstract: The regulation provides the
procedures and the statements to be
filed by S corporations for making the
election provided under Internal
Revenue Code section 1368, and by
shareholders who choose to reorder
items that decrease their basis.
Statements required to be filed will be
used to verify that taxpayers are
complying with the requirements
imposed by Congress.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
2,000.
Estimated Time Per Respondent: 6
minutes.
Estimated Total Annual 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
PO 00000
Frm 00143
Fmt 4703
Sfmt 4703
8405
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 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: February 5, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–2593 Filed 2–12–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8842.
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
8842, Election To Use Different
Annualization Periods for Corporate
Estimated Tax.
DATES: Written comments should be
received on or before April 14, 2008 to
be assured of consideration.
E:\FR\FM\13FEN1.SGM
13FEN1
]]>Agencies
[Federal Register Volume 73, Number 30 (Wednesday, February 13, 2008)]
[Notices]
[Pages 8404-8405]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-2592]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA-5-92]
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, IA-5-92 (TD 8537), Carryover of Passive
Activity Losses and Credits and At-Risk Losses to Bankruptcy Estates of
Individuals (Sec. Sec. 1.1398-1 and 1.1398-2).
DATES: Written comments should be received on or before April 14, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn P. Kirkland, Internal
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this regulation should be directed to R. Joseph Durbala,
(202) 622-3634, Internal Revenue Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224, or through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Carryover of Passive Activity Losses and Credits and At Risk
Losses to Bankruptcy Estates for Individuals.
OMB Number: 1545-1375.
Regulation Project Number: IA-54-92.
Abstract: These regulations provide rules for the carryover of a
debtor's passive activity loss and credit under section 469 and any
``at risk'' losses under section 465 to the bankruptcy estate. The
regulations apply to cases under chapter 7 or chapter 11 of title 11 of
the United States Code.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 500.
[[Page 8405]]
Estimated Time Per Respondent: 12 Minutes.
Estimated Total Annual Burden Hours: 100.
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: February 6, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8-2592 Filed 2-12-08; 8:45 am]
BILLING CODE 4830-01-P
