Proposed Collection; Comment Request for Notice 2005-64, 78425 [E8-30285]
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Federal Register / Vol. 73, No. 246 / Monday, December 22, 2008 / Notices
ACTION:
Notice of meeting cancellation.
SUMMARY: The Department of Treasury’s
Advisory Committee on the Ten-Year
Framework for Energy and Environment
Cooperation with China did not
convene its first meeting on Monday,
December 1, 2008 due to scheduling
conflicts.
FOR FURTHER INFORMATION CONTACT:
Casey Delhotal, Environmental and
Economic Policy Advisor to the SED,
Department of Treasury, 1500
Pennsylvania Avenue, NW., Washington
DC 20220, at (202) 622–6780.
SUPPLEMENTARY INFORMATION: In
accordance with section 10(a) of the
Federal Advisory Committee Act, 5
U.S.C. App. II, section 10(a), and the
regulations thereunder, Katherine Casey
Delhotal, Designated Federal Officer of
the Advisory Committee, has ordered
publication of this notice that the
Advisory Committee meeting did not
convene its first meeting on Monday,
December 1, 2008 due to scheduling
conflicts.
Dated: December 11, 2008.
Lindsay Valdeon,
Deputy Executive Secretary, Treasury
Department.
[FR Doc. E8–30352 Filed 12–19–08; 8:45 am]
BILLING CODE 4810–25–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2005–64
mstockstill on PROD1PC66 with NOTICES
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 Notice
2005–64, Foreign Tax Credit and Other
Guidance under Section 965.
DATES: Written comments should be
received on or before February 20, 2009
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.
VerDate Aug<31>2005
19:07 Dec 19, 2008
Jkt 217001
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, at 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: Foreign Tax Credit and Other
Guidance under Section 965.
OMB Number: 1545–1957.
Form Number: Notice 2005–64.
Abstract: This notice supplements the
guidance set forth in Notice 2005–10,
2005–6 I.R.B. 474, which primarily
addressed the requirements for a
domestic reinvestment plan described
in section 965(b)(4), and Notice 2005–
38, 2005–22 I.R.B. 1100, which
primarily addressed the limitations
described in section 965(b)(1), (2), and
(3) on the amount of dividends eligible
for the dividends received deduction
under section 965(a), including the
effects of certain acquisitions,
dispositions, and similar transactions on
those limitations. This notice sets forth
guidance on various issues arising
under section 965, including issues
relating to the foreign tax credit and
minimum tax credit, expense allocation
and apportionment, and currency
translation.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
25,000.
Estimated Time per Respondent: 10
hours.
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
PO 00000
Frm 00142
Fmt 4703
Sfmt 4703
78425
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: November 12, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E8–30285 Filed 12–19–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 97–15
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
Revenue Procedure 97–15, section 103–
Remedial Payment Closing Agreement
Program.
DATES: Written comments should be
received on or before February 20, 2009
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 regulations should be
directed to Carolyn N. Brown at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–6688, or
E:\FR\FM\22DEN1.SGM
22DEN1
Agencies
[Federal Register Volume 73, Number 246 (Monday, December 22, 2008)]
[Notices]
[Page 78425]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-30285]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2005-64
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
Notice 2005-64, Foreign Tax Credit and Other Guidance under Section
965.
DATES: Written comments should be received on or before February 20,
2009 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 form and instructions should be directed to Carolyn N.
Brown, (202) 622-6688, at 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: Foreign Tax Credit and Other Guidance under Section 965.
OMB Number: 1545-1957.
Form Number: Notice 2005-64.
Abstract: This notice supplements the guidance set forth in Notice
2005-10, 2005-6 I.R.B. 474, which primarily addressed the requirements
for a domestic reinvestment plan described in section 965(b)(4), and
Notice 2005-38, 2005-22 I.R.B. 1100, which primarily addressed the
limitations described in section 965(b)(1), (2), and (3) on the amount
of dividends eligible for the dividends received deduction under
section 965(a), including the effects of certain acquisitions,
dispositions, and similar transactions on those limitations. This
notice sets forth guidance on various issues arising under section 965,
including issues relating to the foreign tax credit and minimum tax
credit, expense allocation and apportionment, and currency translation.
Current Actions: There is no change in the paperwork burden
previously approved by OMB. This form is being submitted for renewal
purposes only.
Type of Review: Extension of a currently approved collection.
Affected Public: Businesses and other for-profit organizations.
Estimated Number of Respondents: 25,000.
Estimated Time per Respondent: 10 hours.
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: November 12, 2008.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E8-30285 Filed 12-19-08; 8:45 am]
BILLING CODE 4830-01-P