Proposed Collection; Comment Request for Regulation Project, 12252 [E8-4274]
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12252
Federal Register / Vol. 73, No. 45 / Thursday, March 6, 2008 / Notices
Regulation Project Number: REG–
102144–04/NOT–2006–13.
Abstract: Section 1503(d) denies the
use of the losses of one domestic
corporation by another affiliated
domestic corporation where the loss
corporation is also subject to the income
tax of a foreign country. These final
regulations address various dual
consolidated loss issues, including
exceptions to the general prohibition
against using a dual consolidated loss to
reduce the taxable income of any other
member of the affiliated group.
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:
1,780.
Estimated Time per Respondent: 1
hour, 32 minutes.
Estimated Total Annual Burden
Hours: 2,740.
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
16:57 Mar 05, 2008
Jkt 214001
Approved: February 22, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–4273 Filed 3–5–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–115–72]
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, LR–115–72 (TD
8043), Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other
Administrative Provisions of Special
Application to Manufacturers and
Retailers Excise Taxes (§§ 48.4161,
48.6416, 48.6420, 48.6421, 48.6424, and
48.6427).
DATES: Written comments should be
received on or before May 5, 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 Carolyn N. Brown, (202)
622–6688, Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the internet at Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Manufacturers Excise Taxes on
Sporting Goods and Firearms and Other
Administrative Provisions of Special
Application to Manufacturers and
Retailers Excise Taxes.
OMB Number: 1545–0723.
Regulation Project Number: LR–115–
72.
Abstract: Chapters 31 and 32 of the
Internal Revenue Code impose excise
taxes on the sale or use of certain
articles. Code section 6416 allows a
PO 00000
Frm 00183
Fmt 4703
Sfmt 4703
credit or refund of the tax to
manufacturers in certain cases. Code
sections 6420, 6421, and 6427 allow
credits or refunds of the tax to certain
users of the articles. This regulation
contains reporting and recordkeeping
requirements that enable the IRS and
taxpayers to verify that the proper
amount of tax is reported or excluded.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions, farms, and state,
local, or tribal governments.
Estimated Number of Respondents:
1,500,000.
Estimated Time per Respondent: 19
minutes.
Estimated Total Annual Burden
Hours: 475,000.
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: February 22, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–4274 Filed 3–5–08; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\06MRN1.SGM
06MRN1
]]>Agencies
[Federal Register Volume 73, Number 45 (Thursday, March 6, 2008)]
[Notices]
[Page 12252]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-4274]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR-115-72]
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, LR-115-72 (TD 8043), Manufacturers Excise
Taxes on Sporting Goods and Firearms and Other Administrative
Provisions of Special Application to Manufacturers and Retailers Excise
Taxes (Sec. Sec. 48.4161, 48.6416, 48.6420, 48.6421, 48.6424, and
48.6427).
DATES: Written comments should be received on or before May 5, 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 Carolyn N. Brown, (202)
622-6688, Internal Revenue Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224, or through the internet at
Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Manufacturers Excise Taxes on Sporting Goods and Firearms
and Other Administrative Provisions of Special Application to
Manufacturers and Retailers Excise Taxes.
OMB Number: 1545-0723.
Regulation Project Number: LR-115-72.
Abstract: Chapters 31 and 32 of the Internal Revenue Code impose
excise taxes on the sale or use of certain articles. Code section 6416
allows a credit or refund of the tax to manufacturers in certain cases.
Code sections 6420, 6421, and 6427 allow credits or refunds of the tax
to certain users of the articles. This regulation contains reporting
and recordkeeping requirements that enable the IRS and taxpayers to
verify that the proper amount of tax is reported or excluded.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, not-for-profit institutions, farms, and state, local, or
tribal governments.
Estimated Number of Respondents: 1,500,000.
Estimated Time per Respondent: 19 minutes.
Estimated Total Annual Burden Hours: 475,000.
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: February 22, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8-4274 Filed 3-5-08; 8:45 am]
BILLING CODE 4830-01-P
