Proposed Collection; Comment Request for Regulation Project, 18035-18036 [E8-6759]

Download as PDF Federal Register / Vol. 73, No. 64 / Wednesday, April 2, 2008 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–209121–89] Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. rmajette on PROD1PC64 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–209121– 89 (TD 8802), Certain Asset Transfers to a Tax Exempt Entity (§ 1.337(d)–4). DATES: Written comments should be received on or before June 2, 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: Certain Asset Transfers to a TaxExempt Entity. OMB Number: 1545–1633. Regulation Project Number: REG– 209121–89. Abstract: The written representation requested from a tax-exempt entity in regulations section 1.337(d)–4(b)(1)(A) concerns its plans to use assets received from a taxable corporation in a taxable unrelated trade or business. The taxable corporation is not taxable on gain if the assets are used in a taxable unrelated trade or business. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Not-for-profit institutions, business or other for-profit organizations. Estimated Number of Respondents: 25. Estimated Time per Respondent: 5 hrs. VerDate Aug<31>2005 15:36 Apr 01, 2008 Jkt 214001 Estimated Total Annual Burden Hours: 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 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 20, 2008. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E8–6756 Filed 4–1–08; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–121946–98] 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 PO 00000 Frm 00088 Fmt 4703 Sfmt 4703 18035 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–121946– 98 (TD 8861), Private Foundation Disclosure Rules (§§ 301.6104(d)–1, 301.6104(d)–2, and 301.6104(d)–3). DATES: Written comments should be received on or before June 2, 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 copies of regulations should be directed to Allan Hopkins, (202) 622–6665, 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: Private Foundation Disclosure Rules. OMB Number: 1545–1655. Regulation Project Number: REG– 121946–98. Abstract: The regulations relate to the public disclosure requirements described in section 6104(d) of the Internal Revenue Code. These final regulations implement changes made by the Tax and Trade Relief Extension Act of 1998, which extended to private foundations the same rules regarding public disclosure of annual information returns that apply to other tax-exempt organizations. These final regulations provide guidance for private foundations required to make copies of applications for recognition of exemption and annual information return available for public inspection and to comply with requests for copies of those documents. Current Actions: There is no change to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Not-for-profit institutions. Estimated Number of Respondents: 65,065. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 32,596. 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. E:\FR\FM\02APN1.SGM 02APN1 18036 Federal Register / Vol. 73, No. 64 / Wednesday, April 2, 2008 / Notices 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 20, 2008. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E8–6759 Filed 4–1–08; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [REG–209484–87] Proposed Collection; Comment Request for Regulation Project Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. rmajette on PROD1PC64 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–209484– 87 (TD 8814), Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans (§ 31.3121(v)(2)–1). VerDate Aug<31>2005 15:36 Apr 01, 2008 Jkt 214001 Written comments should be received on or before June 2, 2008 to be assured of consideration. DATES: 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. ADDRESSES: SUPPLEMENTARY INFORMATION: Title: Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefits Plan. OMB Number: 1545–1643. Regulation Project Number: REG– 209484–87. Abstract: This regulation provides guidance as to when amounts deferred under or paid from a nonqualified deferred compensation plan are taken into account as wages for purposes of the employment taxes imposed by the Federal Insurance Compensation Act (FICA). 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 not-for-profit institutions. Estimated Number of Respondents: 2,500. Estimated Time per Respondent: 5 hours. Estimated Total Annual Burden Hours: 12,500. 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 PO 00000 Frm 00089 Fmt 4703 Sfmt 4703 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 20, 2008. Glenn Kirkland, IRS Reports Clearance Officer. [FR Doc. E8–6760 Filed 4–1–08; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Art Advisory Panel—Notice of Availability of Report of 2007 Closed Meetings Internal Revenue Service, Treasury. ACTION: Notice. AGENCY: SUMMARY: Pursuant to 5 U.S.C. app. I section 10(d), of the Federal Advisory Committee Act, and 5 U.S.C. section 552b, the Government in the Sunshine Act, a report summarizing the closed meeting activities of the Art Advisory Panel during 2007 has been prepared. A copy of this report has been filed with the Assistant Secretary of the Treasury for Management . DATES: Effective Date: This notice is effective April 2, 2008. ADDRESSES: The report is available for public inspection and requests for copies should be addressed to: Internal Revenue Service, Freedom of Information Reading Room, Room 1621, 1111 Constitution Avenue, NW., Washington, DC. 20224, telephone number (202) 622–5164 (not a toll free number). The report is also available at https://www.irs.gov. FOR FURTHER INFORMATION CONTACT: Karen Carolan, AP:ART, Internal Revenue Service/ Appeals, 1099 14th Street, NW., Washington, DC 20005, telephone (202) 435–5609 (not a toll free telephone number). SUPPLEMENTARY INFORMATION: The Commissioner of Internal Revenue has determined that this document is not a major rule as defined in Executive Order 12291 and that a regulatory impact analysis therefore, is not required. Neither does this document constitute a E:\FR\FM\02APN1.SGM 02APN1

Agencies

[Federal Register Volume 73, Number 64 (Wednesday, April 2, 2008)]
[Notices]
[Pages 18035-18036]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-6759]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-121946-98]


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-121946-98 (TD 8861), Private Foundation 
Disclosure Rules (Sec. Sec.  301.6104(d)-1, 301.6104(d)-2, and 
301.6104(d)-3).

DATES: Written comments should be received on or before June 2, 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 copies of regulations 
should be directed to Allan Hopkins, (202) 622-6665, 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: Private Foundation Disclosure Rules.
    OMB Number: 1545-1655.
    Regulation Project Number: REG-121946-98.
    Abstract: The regulations relate to the public disclosure 
requirements described in section 6104(d) of the Internal Revenue Code. 
These final regulations implement changes made by the Tax and Trade 
Relief Extension Act of 1998, which extended to private foundations the 
same rules regarding public disclosure of annual information returns 
that apply to other tax-exempt organizations. These final regulations 
provide guidance for private foundations required to make copies of 
applications for recognition of exemption and annual information return 
available for public inspection and to comply with requests for copies 
of those documents.
    Current Actions: There is no change to this existing regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions.
    Estimated Number of Respondents: 65,065.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 32,596.
    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.

[[Page 18036]]

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 20, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
 [FR Doc. E8-6759 Filed 4-1-08; 8:45 am]
BILLING CODE 4830-01-P

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