Proposed Collection; Comment Request for Regulation Project, 43284-43285 [E8-16917]

Download as PDF 43284 Federal Register / Vol. 73, No. 143 / Thursday, July 24, 2008 / Notices ebenthall on PRODPC60 with NOTICES OMB Number: 1545–1027. Form Number: Form 1120–PC. Abstract: Property and casualty insurance companies are required to file an annual return of income and pay the tax due. The data is used to insure that companies have correctly reported income and paid the correct tax. 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: Business or other forprofit organizations. Estimated Number of Respondents: 4,200. Estimated Time per Respondent: 154 hr., 35 min. Estimated Total Annual Burden Hours: 649,218. 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: July 17, 2008. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E8–16915 Filed 7–23–08; 8:45 am] BILLING CODE 4830–01–P VerDate Aug<31>2005 15:14 Jul 23, 2008 Jkt 214001 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 1096 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 Form 1096, Annual Summary and Transmittal of U.S. Information Returns. DATES: Written comments should be received on or before September 22, 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 form and instructions 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: Annual Summary and Transmittal of U.S. Information Returns. OMB Number: 1545–0108. Form Number: 1096. Abstract: Form 1096 is used to transmit information returns (Forms 1099, 1098, 5498, and W–2G) to the IRS service centers. Under Internal Revenue Code section 6041 and related regulations, a separate Form 1096 is used for each type of return sent to the service center by the payer. It is used by IRS to summarize, categorize, and process the forms being filed. 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: Business or other forprofit organizations, individuals or households, not-for-profit institutions, farms, Federal government, and State, local or tribal governments. Estimated Number of Responses: 4,420,919. PO 00000 Frm 00084 Fmt 4703 Sfmt 4703 Estimated Time per Response: 14 min. Estimated Total Annual Burden Hours: 1,016,812. 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: July 15, 2008. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E8–16916 Filed 7–23–08; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service [CO–45–91] 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 E:\FR\FM\24JYN1.SGM 24JYN1 43285 ebenthall on PRODPC60 with NOTICES Federal Register / Vol. 73, No. 143 / Thursday, July 24, 2008 / Notices 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–45–91 (TD 8529), Limitations on Corporate Net Operating Loss Carryforwards. (§ 1.382– 9). DATES: Written comments should be received on or before September 22, 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: Limitations on Corporate Net Operating Loss Carryforwards. OMB Number: 1545–1275. Regulation Project Number: CO–45– 91. Abstract: Sections 1.382–9(d)(2)(iii) and (d)(4)(iv) of the regulation allow a loss corporation to rely on a statement by beneficial owners of indebtedness in determining whether the loss corporation qualifies for the benefits of Internal Revenue Code section 382(1)(5). Regulation section 1.382–9(d)(6)(ii) requires a loss corporation to file an election if it wants to apply the regulation retroactively, or revoke a prior Code section 382(1)(6) election. 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: 650. Estimated Time per Respondent: The estimated annual time per respondent with respect to the §§ 1.382–9(d)(2)(iii) and (d)(4)(iv) statements is 15 minutes. The estimated annual time per respondent with respect to the § 1.382– 9(d)(6)(ii) election is 1 hour. Estimated Total Annual Burden Hours: 200 hours. 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 VerDate Aug<31>2005 16:27 Jul 23, 2008 Jkt 214001 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: July 17, 2008. Glenn P. Kirkland, IRS Reports Clearance Officer. [FR Doc. E8–16917 Filed 7–23–08; 8:45 am] BILLING CODE 4830–01–P Last name First name Spanfelner ...... Choe ............... Dufault ............ Auyang ........... Ho ................... Leung ............. Han ................. Nickelson ........ Dake ............... Day ................. Henneaux ....... Epstein ........... Lamoureux ..... Turk ................ Van Zeebroek Alexander ....... Van Zeebroek Cha ................. Hwang ............ Hong ............... Margaret ......... Young ............. Christopher .... Evan ............... Eric ................. Terence .......... Je ................... Rosemarie ...... Janice ............. Patricia ........... Franicoise ...... Aaron ............. Kathleen. Akiva. Celia. Anastasia. Sarah. Christina. Jisoo. Jin. Middle name/ initials V. Cha. Paul. Chichun. Tszlung. Wing Ho. Hee. Christiane. Maureen Ann. Maurice. Daniel. Hwa. Dated: July 7, 2008. Angie Kaminski, Manager Team 103, Examinations Operations, Philadelphia Compliance Services. [FR Doc. E8–16919 Filed 7–23–08; 8:45 am] BILLING CODE 4830–01–M DEPARTMENT OF THE TREASURY United States Mint Notification of 2008 American Buffalo Gold Proof Coin Pricing Notification of 2008 American Buffalo Gold Proof Coin Pricing. ACTION: DEPARTMENT OF THE TREASURY Internal Revenue Service Quarterly Publication of Individuals, Who Have Chosen To Expatriate, as Required by Section 6039G Internal Revenue Service (IRS), Treasury. ACTION: Notice. AGENCY: SUMMARY: This notice is provided in accordance with IRC section 6039G, as amended, by the Health Insurance Portability and Accountability Act (HIPAA) of 1996. This listing contains the name of each individual losing their United States citizenship (within the meaning of section 8 77(a)) with respect to whom the Secretary received information during the quarter ending June 30, 2008. Last name First name Long ............... Lee ................. Popov ............. Claire .............. Stephen .......... Vaseo ............. PO 00000 Frm 00085 Fmt 4703 Sfmt 4703 Middle name/ initials L. Hyukzae. Stoilov. SUMMARY: The United States Mint is setting the price for the 2008 American Buffalo One Ounce Gold Proof Coin. Pursuant to the authority that 31 U.S.C. 5111(a) and 5112(a)(11), & (q) grant the Secretary of the Treasury to mint and issue gold coins, and to prepare and distribute numismatic items, the United States Mint will mint and issue American Buffalo One Ounce Gold Proof Coins. In accordance with 31 U.S.C. 5112(q)(5) & 9701(b)(2)(B), the United States Mint is setting the price of these coins to reflect recent increases in the market price of gold, as follows: Description 2008 American Buffalo One Ounce Gold Proof Coin ...... Price $1,199.95 FOR FURTHER INFORMATION CONTACT: Gloria C. Eskridge, Associate Director for Sales and Marketing, United States Mint, 801 Ninth Street, NW., Washington, DC 20220; or call 202–354– 7500. E:\FR\FM\24JYN1.SGM 24JYN1

Agencies

[Federal Register Volume 73, Number 143 (Thursday, July 24, 2008)]
[Notices]
[Pages 43284-43285]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-16917]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[CO-45-91]


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

[[Page 43285]]

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-45-91 (TD 8529), 
Limitations on Corporate Net Operating Loss Carryforwards. (Sec.  
1.382-9).

DATES: Written comments should be received on or before September 22, 
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: Limitations on Corporate Net Operating Loss Carryforwards.
    OMB Number: 1545-1275.
    Regulation Project Number: CO-45-91.
    Abstract: Sections 1.382-9(d)(2)(iii) and (d)(4)(iv) of the 
regulation allow a loss corporation to rely on a statement by 
beneficial owners of indebtedness in determining whether the loss 
corporation qualifies for the benefits of Internal Revenue Code section 
382(1)(5). Regulation section 1.382-9(d)(6)(ii) requires a loss 
corporation to file an election if it wants to apply the regulation 
retroactively, or revoke a prior Code section 382(1)(6) election.
    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: 650.
    Estimated Time per Respondent: The estimated annual time per 
respondent with respect to the Sec. Sec.  1.382-9(d)(2)(iii) and 
(d)(4)(iv) statements is 15 minutes. The estimated annual time per 
respondent with respect to the Sec.  1.382-9(d)(6)(ii) election is 1 
hour.
    Estimated Total Annual Burden Hours: 200 hours.
    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: July 17, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
 [FR Doc. E8-16917 Filed 7-23-08; 8:45 am]
BILLING CODE 4830-01-P

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