Proposed Collection; Comment Request for Regulation Project, 47253-47254 [E8-18758]
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Federal Register / Vol. 73, No. 157 / Wednesday, August 13, 2008 / Notices
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 additional information or
copies of the regulations 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: Qualified Lessee Construction
Allowances for Short-Term Leases.
OMB Number: 1545–1661.
Regulation Project Number: REG–
106010–98.
Abstract: The regulations provide
guidance with respect to § 110, which
provides a safe harbor whereby it will
be assumed that a construction
allowance provided by a lessor to a
lessee is used to construct or improve
lessor property when long-term property
is constructed or improved and used
pursuant to a short-term lease. The
regulations ensure that both the lessee
and the lessor consistently treat the
property subject to construction
allowance as nonresidential real
property owned by the lessor.
Current Actions: There is no change to
these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
10,000.
Estimated Average Time per
Respondent: 1 hour.
Estimated Total Annual Reporting
Burden Hours: 10,000.
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
ebenthall on PRODPC60 with NOTICES
ADDRESSES:
VerDate Aug<31>2005
15:38 Aug 12, 2008
Jkt 214001
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 31, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–18757 Filed 8–12–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–154000–04]
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
proposed rulemaking regulations, REG–
154000–04 Notice of Proposed
Rulemaking) Diesel Fuel and Kerosene
Excise Tax; Dye Injection.
DATES: Written comments should be
received on or before October 14, 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 additional information or
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.
PO 00000
Frm 00128
Fmt 4703
Sfmt 4703
47253
SUPPLEMENTARY INFORMATION:
Title: Notice of Proposed Rulemaking
Diesel Fuel and Kerosene Excise Tax;
Dye Injection.
OMB Number: 1545–1418.
Regulation Project Number: REG–
154000–04.
Abstract: In order for diesel fuel and
kerosene that is used in a nontaxable
use to be exempt from tax under section
4082(a), it must be indelibly dyed by
use of a mechanical dye injection
system that satisfies the requirements in
the regulations.
Current Actions: There are no changes
being made to this existing regulation.
Burden hours have been adjusted to
correct a prior erroneous calculation.
Type of Review: Revision of currently
approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 7
hours.
Estimated Total Annual Burden
Hours: 1,400.
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.
E:\FR\FM\13AUN1.SGM
13AUN1
47254
Federal Register / Vol. 73, No. 157 / Wednesday, August 13, 2008 / Notices
Approved: July 31, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–18758 Filed 8–12–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–83–90]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
ebenthall on PRODPC60 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, IA–83–90 (TD
8383), Disclosure of Tax Return
Information for Purposes of Quality or
Peer Reviews, Disclosure of Tax Return
Information Due to Incapacity or Death
of Tax Return Preparer (§ 301.7216–
2(o)).
DATES: Written comments should be
received on or before October 14, 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 information collection
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: Disclosure of Tax Return
Information for Purposes of Quality or
Peer Reviews, Disclosure of Tax Return
Information Due to Incapacity or Death
of Tax Return Preparer.
OMB Number: 1545–1209.
Regulation Project Number: IA–83–90
(Final).
Abstract: These regulations govern the
circumstances under which tax return
information may be disclosed for
purposes of conducting quality or peer
VerDate Aug<31>2005
15:38 Aug 12, 2008
Jkt 214001
reviews, and disclosures that are
necessary because of the tax return
preparer’s death or incapacity.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
250,000.
Estimated Time per Respondent: 1
hour.
Estimated Total Annual Burden
Hours: 250,000.
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: July 31, 2008.
Glenn P. Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8–18759 Filed 8–12–08; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00129
Fmt 4703
Sfmt 4703
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–150313–01]
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 proposed regulations, REG–
150313–01, Redemptions Taxable as
Dividends.
Written comments should be
received on or before October 14, 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 information collection
should be directed to Allan Hopkins,
(202) 622–6665, Internal Revenue
Service, Room 6516, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet at
Allan.M.Hopkins@irs.gov.
DATES:
SUPPLEMENTARY INFORMATION:
Title: Redemptions Taxable as
Dividends.
OMB Number: 1545–1811.
Regulation Project Number: REG–
150313–01.
Abstract: This information is
necessary to ensure that the redeemed
shareholder’s suspended basis account
is properly taken into account as a loss
under the Code or regulations to the
extent of the lesser of the amount of the
suspended basis account or the gain
recognized upon a disposition of other
stock in the redeeming corporation.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of OMB
approval.
Affected Public: Individuals or
households, and business or other forprofit organizations.
Estimated Number of Respondents:
3,000.
E:\FR\FM\13AUN1.SGM
13AUN1
]]>Agencies
[Federal Register Volume 73, Number 157 (Wednesday, August 13, 2008)]
[Notices]
[Pages 47253-47254]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-18758]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-154000-04]
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
proposed rulemaking regulations, REG-154000-04 Notice of Proposed
Rulemaking) Diesel Fuel and Kerosene Excise Tax; Dye Injection.
DATES: Written comments should be received on or before October 14,
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 additional information or
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.
SUPPLEMENTARY INFORMATION:
Title: Notice of Proposed Rulemaking Diesel Fuel and Kerosene
Excise Tax; Dye Injection.
OMB Number: 1545-1418.
Regulation Project Number: REG-154000-04.
Abstract: In order for diesel fuel and kerosene that is used in a
nontaxable use to be exempt from tax under section 4082(a), it must be
indelibly dyed by use of a mechanical dye injection system that
satisfies the requirements in the regulations.
Current Actions: There are no changes being made to this existing
regulation. Burden hours have been adjusted to correct a prior
erroneous calculation.
Type of Review: Revision of currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 200.
Estimated Time per Respondent: 7 hours.
Estimated Total Annual Burden Hours: 1,400.
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.
[[Page 47254]]
Approved: July 31, 2008.
Glenn Kirkland,
IRS Reports Clearance Officer.
[FR Doc. E8-18758 Filed 8-12-08; 8:45 am]
BILLING CODE 4830-01-P
