Proposed Collection; Comment Request for Regulation Project, 34361-34362 [E8-13608]
Download as PDF
<![CDATA[
Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Notices
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: June 5, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E8–13603 Filed 6–16–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5498–SA
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
jlentini on PROD1PC65 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 Form
5498–SA, HSA, Archer MSA, or
Medicare Advantage MSA Information.
DATES: Written comments should be
received on or before August 18, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
VerDate Aug<31>2005
16:10 Jun 16, 2008
Jkt 214001
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
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.
34361
maintenance, and purchase of services
to provide information.
Approved: June 5, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E8–13605 Filed 6–16–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
SUPPLEMENTARY INFORMATION:
Internal Revenue Service
Title: HSA, Archer MSA, or Medicare
Advantage MSA Information.
OMB Number: 1545–1518.
Form Number: 5498–SA.
Abstract: This form is used to report
contributions to a medical savings
account as required by Internal Revenue
Code section 220(h).
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses or other
for-profit organizations.
Estimated Number of Responses:
41,105.
Estimated Time Per Response: 10 min.
Estimated Total Annual Burden
Hours: 6,988.
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,
[CO–25–96]
PO 00000
Frm 00116
Fmt 4703
Sfmt 4703
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, CO–25–96 (TD
8824), Limitations on Net Operating
Loss Carry-Forwards and Certain BuiltIn Losses and Credit Following an
Ownership Change of a Consolidated
Group.
Written comments should be
received on or before August 18, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, 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, at (202)
622–3634, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
RJoseph.Durbala@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Limitations on Net Operating
Loss Carryforwards and Certain Built-in
Losses and Credits Following an
Ownership Change of a Consolidated
Group.
OMB Number: 1545–1218.
Regulation Project Number: CO–25–
96.
Abstract: Section 1502 provides for
the promulgation of regulations with
E:\FR\FM\17JNN1.SGM
17JNN1
34362
Federal Register / Vol. 73, No. 117 / Tuesday, June 17, 2008 / Notices
jlentini on PROD1PC65 with NOTICES
respect to corporations that file
consolidated income tax returns.
Section 382 limits the amount of income
that can be offset by loss carryovers and
credits after an ownership change.
These final regulations provide rules for
applying section 382 to groups of
corporations that file a consolidated
return.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
12,054.
Estimated Time Per Respondent: 20
minutes.
Estimated Total Annual Burden
Hours: 662.
VerDate Aug<31>2005
16:10 Jun 16, 2008
Jkt 214001
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
PO 00000
Frm 00117
Fmt 4703
Sfmt 4703
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: June 5, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E8–13608 Filed 6–16–08; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\17JNN1.SGM
17JNN1
]]>Agencies
[Federal Register Volume 73, Number 117 (Tuesday, June 17, 2008)]
[Notices]
[Pages 34361-34362]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-13608]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-25-96]
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, CO-25-96 (TD 8824), Limitations on Net
Operating Loss Carry-Forwards and Certain Built-In Losses and Credit
Following an Ownership Change of a Consolidated Group.
DATES: Written comments should be received on or before August 18, 2008
to be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, 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, at
(202) 622-3634, or at Internal Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington, DC 20224, or through the
Internet, at RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitations on Net Operating Loss Carryforwards and Certain
Built-in Losses and Credits Following an Ownership Change of a
Consolidated Group.
OMB Number: 1545-1218.
Regulation Project Number: CO-25-96.
Abstract: Section 1502 provides for the promulgation of regulations
with
[[Page 34362]]
respect to corporations that file consolidated income tax returns.
Section 382 limits the amount of income that can be offset by loss
carryovers and credits after an ownership change. These final
regulations provide rules for applying section 382 to groups of
corporations that file a consolidated return.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit.
Estimated Number of Respondents: 12,054.
Estimated Time Per Respondent: 20 minutes.
Estimated Total Annual Burden Hours: 662.
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: June 5, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E8-13608 Filed 6-16-08; 8:45 am]
BILLING CODE 4830-01-P
