Proposed Collection; Comment Request For Regulation Project, 15840-15841 [E8-5948]
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15840
Federal Register / Vol. 73, No. 58 / Tuesday, March 25, 2008 / Notices
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: March 11, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–5945 Filed 3–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209365–89]
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, Limitation on
Passive Activity Losses and Credits—
Treatment of Self-Charged Items of
Income and Expense (Section 1.469–
7(f)).
Written comments should be
received on or before May 27, 2008 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 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.
mstockstill on PROD1PC66 with NOTICES
DATES:
SUPPLEMENTARY INFORMATION:
Title: Limitation on Passive Activity
Losses and Credits—Treatment of SelfCharged Items of Income and Expense.
OMB Number: 1545–1244.
VerDate Aug<31>2005
18:33 Mar 24, 2008
Jkt 214001
Regulation Project Number: REG–
209365–89 (formerly PS–39–89).
Abstract: Section 1.469–7(f)(1) of this
regulation permits entities to elect to
avoid application of the regulation in
the event the passthrough entity chooses
to not have the income from leading
transactions with owners of interests in
the entity recharacterized as passive
activity gross income. The IRS will use
this information to determine whether
the entity has made a proper timely
election and to determine that taxpayers
are complying with the election in the
taxable year of the election and
subsequent taxable years.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals and
business or other for-profit
organizations.
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 6
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.
PO 00000
Frm 00123
Fmt 4703
Sfmt 4703
Approved: March 11, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–5947 Filed 3–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–1214]
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–1214 (TD
7430), Discharge of Liens (§ 301.7425–
3(b)(2)).
DATES: Written comments should be
received on or before May 27, 2008 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 copies of the information
collection 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: Discharge of Liens.
OMB Number: 1545–0854.
Regulation Project Number: LR–1214.
Abstract: The Internal Revenue
Service needs this information in
processing a request to sell property
subject to a tax lien to determine if the
taxpayer has equity in the property.
This information will be used to
determine the amount, if any, to which
the tax lien attaches.
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, and
farms.
E:\FR\FM\25MRN1.SGM
25MRN1
Federal Register / Vol. 73, No. 58 / Tuesday, March 25, 2008 / Notices
Estimated Number of Respondents:
500.
Estimated Time per Respondent: 24
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
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: March 11, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–5948 Filed 3–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–105346–03]
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
VerDate Aug<31>2005
18:33 Mar 24, 2008
Jkt 214001
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
proposed regulation, REG–105346–03,
Partnership Equity for Services.
DATES: Written comments should be
received on or before May 27, 2008 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 copies of this 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: Partnership Equity for Services.
OMB Number: 1545–1947.
Regulation Project Number: REG–
105346–03.
Abstract: The regulations provide that
the transfer of a partnership interest in
connection with the performance of
services is subject to section 83 of the
Code and provide rules for coordinating
section 83 with partnership taxation
principles.
Current Actions: There is no change to
this proposed regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations and individuals
or households.
Estimated Number of Respondents:
150,000.
Estimated Total Burden Hours:
112,500.
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
PO 00000
Frm 00124
Fmt 4703
Sfmt 4703
15841
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: March 11, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–5949 Filed 3–24–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Low Income Taxpayer Clinic Grant
Program; Availability of 2008
Supplemental Grant Application Period
Internal Revenue Service (IRS),
Treasury.
AGENCY:
ACTION:
Notice.
SUMMARY: This document contains a
Notice that the IRS has made available
a supplemental period within which
organizations in select geographic areas
may apply for a Low Income Taxpayer
Clinic (LITC) matching grant for the
remainder of the 2008 grant cycle (the
2008 grant cycle runs January 1, 2008,
through December 31, 2008). The
supplemental application period shall
run from March 24, 2008, to April 24,
2008.
Despite the IRS’s efforts to foster
parity in availability and accessibility in
the selection of organizations receiving
LITC matching grants and the continued
increase in clinic services nationwide,
there remain communities that are
underrepresented by clinics. For the
supplemental application period, the
IRS will focus on those geographic areas
where there is limited or no clinic
representation.
The IRS will award up to $300,000 in
additional funding to qualifying
organizations in the following
underserved or underrepresented states
or areas within a state:
E:\FR\FM\25MRN1.SGM
25MRN1
]]>Agencies
[Federal Register Volume 73, Number 58 (Tuesday, March 25, 2008)]
[Notices]
[Pages 15840-15841]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-5948]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR-1214]
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-1214 (TD 7430), Discharge of Liens (Sec.
301.7425-3(b)(2)).
DATES: Written comments should be received on or before May 27, 2008 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 copies of the information
collection 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: Discharge of Liens.
OMB Number: 1545-0854.
Regulation Project Number: LR-1214.
Abstract: The Internal Revenue Service needs this information in
processing a request to sell property subject to a tax lien to
determine if the taxpayer has equity in the property. This information
will be used to determine the amount, if any, to which the tax lien
attaches.
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, and farms.
[[Page 15841]]
Estimated Number of Respondents: 500.
Estimated Time per Respondent: 24 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 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: March 11, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8-5948 Filed 3-24-08; 8:45 am]
BILLING CODE 4830-01-P
