Proposed Collection; Comment Request for Regulation Project, 22012-22013 [E8-8841]
Download as PDF
<![CDATA[
22012
Federal Register / Vol. 73, No. 79 / Wednesday, April 23, 2008 / Notices
mstockstill on PROD1PC66 with NOTICES
in the course of their trades or
businesses, make payments to these
attorneys.
Current Actions: There is no change to
this proposed regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations, not-for-profit
institutions and Federal, state, local or
tribal governments.
The burden is reflected in the burden
of Form 1099–MISC.
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: April 14, 2008.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8–8837 Filed 4–22–08; 8:45 am]
BILLING CODE 4830–01–P
VerDate Aug<31>2005
16:58 Apr 22, 2008
Jkt 214001
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209837–96]
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, REG–209837–
96, (TD 8742), Requirements Respecting
the Adoption or Change of Accounting
Method; Extensions of Time To Make
Elections (§§ 301.9100–2 and 301.9100–
3).
DATES: Written comments should be
received on or before June 23, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Allan Hopkins, Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to R. Joseph Durbala, at (202)
622–3634, or at Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224, or
through the Internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Requirements Respecting the
Adoption or Change of Accounting
Method; Extensions of Time to Make
Elections.
OMB Number: 1545–1488.
Regulation Project Number: REG–
209837–96.
Abstract: This final regulation
provides the procedures for requesting
an extension of time to make certain
elections, including changes in
accounting method and accounting
period. In addition, the regulation
provides the standards that the IRS will
use in determining whether to grant
taxpayers extensions of time to make
these elections.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
PO 00000
Frm 00113
Fmt 4703
Sfmt 4703
Affected Public: Business or other forprofit organizations, individuals, notfor-profit institutions, and farms.
Estimated Number of Respondents:
500.
Estimated Time Per Respondent: 10
hours.
Estimated Total Annual Burden
Hours: 5,000.
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: April 14, 2008.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8–8840 Filed 4–22–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–14–81]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
E:\FR\FM\23APN1.SGM
23APN1
Federal Register / Vol. 73, No. 79 / Wednesday, April 23, 2008 / Notices
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,
EE–14–81, Deductions and Reductions
In Earnings and Profits (or Accumulated
Profits) With Respect to Certain Foreign
Deferred Compensation Plans
Maintained by Certain Foreign
Corporations or by Foreign Branches of
Domestic Corporations (§§ 1.404A–5,
1.404A–6 and 1.404A–7).
DATES: Written comments should be
received on or before June 23, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Allan Hopkins, Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of this regulation should be
directed to R. Joseph Durbala, at (202)
622–3634, or at Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224, or
through the Internet, at
RJoseph.Durbala@irs.gov.
Title:
Deductions and Reductions In Earnings
and Profits (or Accumulated Profits)
With Respect to Certain Foreign
Deferred Compensation Plans
Maintained by Certain Foreign
Corporations or by Foreign Branches of
Domestic Corporations.
OMB Number: 1545–1393.
Regulation Project Number: EE–14–
81.
Abstract: The regulation provides
guidance regarding the limitations on
deductions and adjustments to earnings
and profits (or accumulated profits) for
certain foreign deferred compensation
plans. The information required by the
regulation will be used by the IRS to
administer section 404A of the Internal
Revenue Code and to accurately
determine the correct deductions and
reductions in earnings and profits
attributable to deferred compensation
plans maintained by foreign subsidiaries
and foreign branches of domestic
corporations.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
mstockstill on PROD1PC66 with NOTICES
SUPPLEMENTARY INFORMATION:
VerDate Aug<31>2005
16:58 Apr 22, 2008
Jkt 214001
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
1,250.
Estimated Time Per Respondent: 508
hours.
Estimated Total Annual Burden
Hours: 634,450.
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: April 14, 2008.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8–8841 Filed 4–22–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–121–90, INTL–292–90, and INTL–361–
89]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
PO 00000
Frm 00114
Fmt 4703
Sfmt 4703
22013
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 existing
final regulations INTL–121–90 (TD
8733), INTL–292–90 (TD 8305), and
INTL–361–89 (TD 8292), Treaty-Based
Return Positions (§§ 301.6114–1 and
301.7701(b)–7).
DATES: Written comments should be
received on or before June 23, 2008 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Allan Hopkins, Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
directed to R. Joseph Durbala, at (202)
622–3634, or at Internal Revenue
Service, room 6129, 1111 Constitution
Ave., NW., Washington, DC 20224, or
through the Internet, at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Treaty-Based Return Positions.
OMB Number: 1545–1126. Regulation
Project Numbers: INTL–121–90, INTL–
292–90, and INTL–361–89.
Abstract: Regulation section
301.6114–1 sets forth reporting
requirements under Code section 6114
relating to treaty-based return positions.
Persons or entities subject to these
reporting requirements must make the
required disclosure on a statement
attached to their return or be subject to
a penalty. Regulation section
301.7701(b)–7(a)(4)(iv)(C) sets forth the
reporting requirement for dual resident
S corporation shareholders who claim
treaty benefits as nonresidents of the
U.S. Persons subject to this reporting
requirement must enter into an
agreement with the S corporation to
withhold tax pursuant to procedures
prescribed by the Commissioner.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
6,020.
Estimated Time Per Respondent: 1 hr.
Estimated Total Annual Burden
Hours: 6,015.
E:\FR\FM\23APN1.SGM
23APN1
]]>Agencies
[Federal Register Volume 73, Number 79 (Wednesday, April 23, 2008)]
[Notices]
[Pages 22012-22013]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-8841]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE-14-81]
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
[[Page 22013]]
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, EE-14-81, Deductions and
Reductions In Earnings and Profits (or Accumulated Profits) With
Respect to Certain Foreign Deferred Compensation Plans Maintained by
Certain Foreign Corporations or by Foreign Branches of Domestic
Corporations (Sec. Sec. 1.404A-5, 1.404A-6 and 1.404A-7).
DATES: Written comments should be received on or before June 23, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments to Allan Hopkins, Internal
Revenue Service, room 6129, 1111 Constitution Ave., NW., Washington, DC
20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this regulation should be directed to R. Joseph Durbala, at
(202) 622-3634, or at Internal Revenue Service, room 6129, 1111
Constitution Ave., NW., Washington, DC 20224, or through the Internet,
at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION: Title: Deductions and Reductions In Earnings
and Profits (or Accumulated Profits) With Respect to Certain Foreign
Deferred Compensation Plans Maintained by Certain Foreign Corporations
or by Foreign Branches of Domestic Corporations.
OMB Number: 1545-1393.
Regulation Project Number: EE-14-81.
Abstract: The regulation provides guidance regarding the
limitations on deductions and adjustments to earnings and profits (or
accumulated profits) for certain foreign deferred compensation plans.
The information required by the regulation will be used by the IRS to
administer section 404A of the Internal Revenue Code and to accurately
determine the correct deductions and reductions in earnings and profits
attributable to deferred compensation plans maintained by foreign
subsidiaries and foreign branches of domestic corporations.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 1,250.
Estimated Time Per Respondent: 508 hours.
Estimated Total Annual Burden Hours: 634,450.
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: April 14, 2008.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E8-8841 Filed 4-22-08; 8:45 am]
BILLING CODE 4830-01-P
