Proposed Collection; Comment Request for Regulation Project, 7957-7958 [E9-3602]
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Federal Register / Vol. 74, No. 33 / Friday, February 20, 2009 / Notices
Approved: February 10, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–3565 Filed 2–19–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[PS–92–90]
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, PS–92–90 (TD
8395), Special Valuation Rules (Sections
25.2701–2, 25.2701–4, and 301.6501(c)–
1).
DATES: Written comments should be
received on or before April 21, 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
through the Internet at
Carolyn.N.Brown@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Special Valuation Rules.
OMB Number: 1545–1241.
Regulation Project Number: PS–92–
90.
Abstract: Section 2701 of the Internal
Revenue Code allows various elections
by family members who make gifts of
common stock or partnership interests
and retain senior interests in the same
entity. This regulation provides
guidance on how taxpayers make these
elections, what information is required,
and how the transfer is to be disclosed
on the gift tax return (Form 709).
Current Actions: There is no change to
this existing regulation.
VerDate Nov<24>2008
17:55 Feb 19, 2009
Jkt 217001
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,200.
Estimated Time per Respondent: 25
minutes.
Estimated Total Annual Burden
Hours: 496.
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: February 11, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–3568 Filed 2–19–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–26–96]
Proposed Collection; Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
PO 00000
Frm 00108
Fmt 4703
Sfmt 4703
7957
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–26–96 (TD
8825), Regulations Under Section 382 of
the Internal Revenue Code of 1986;
Application of Section 382 in Short
Taxable Years and With Respect to
Controlled Groups (§ 1.382–8).
DATES: Written comments should be
received on or before April 21, 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 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: Regulations under Section 382
of the Internal Revenue Code of 1986;
Application of Section 382 in Short
Taxable Years and With Respect to
Controlled Groups.
OMB Number: 1545–1434.
Regulation Project Number: CO–26–
96.
Abstract: Internal Revenue Code
section 382 limits the amount of income
that can be offset by loss carryovers after
an ownership change in a loss
corporation. These regulations provide
rules for applying section 382 in the
case of short taxable years and with
respect to controlled groups of
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 forprofit organizations.
Estimated Number of Respondents:
3,500.
Estimated Time per Respondent: 15
minutes.
Estimated Total Annual Burden
Hours: 875.
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
E:\FR\FM\20FEN1.SGM
20FEN1
7958
Federal Register / Vol. 74, No. 33 / Friday, February 20, 2009 / Notices
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: February 11, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–3602 Filed 2–19–09; 8:45 am]
VAOPGCPREC 2–2008
VAOPGCPREC 3–2008
DEPARTMENT OF VETERANS
AFFAIRS
Questions Presented
Summary of Precedent Opinions of the
General Counsel
Department of Veterans Affairs.
Notice.
AGENCY:
SUMMARY: The Department of Veterans
Affairs (VA) is publishing a summary of
legal interpretations issued by the Office
of General Counsel involving Veterans’
benefits under laws administered by
VA. This interpretation is considered
precedential by VA and will be followed
by VA officials and employees in future
claim matters involving the same legal
issues. The summary is published to
provide the public, and, in particular,
Veterans’ benefits claimants and their
representatives, with notice of VA’s
interpretation regarding the legal matter
at issue.
FOR FURTHER INFORMATION CONTACT:
Susan P. Sokoll, Law Librarian,
Department of Veterans Affairs, 810
VerDate Nov<24>2008
17:55 Feb 19, 2009
Jkt 217001
1. Are the rehabilitation and
vocational benefits described in section
1631(b)(1) of Public Law 110–181 to be
provided by the Veterans Health
Administration (VHA) under chapter 17
of title 38, United States Code, or by the
Veterans Benefits Administration (VBA)
under chapter 31 of that title?
2. Further, if section 1631(b)(1) relates
to benefits under chapter 31,
clarification is requested of the
following issues:
(a) What is the mechanism for
establishing eligibility and entitlement
to rehabilitation and vocational services
under section 1631(b)(1)? For example,
would a qualifying individual be
required to provide documentation of a
Physical Evaluation Board to VA?
(b) What, if any, is VA’s responsibility
to develop potential eligibility/
entitlement under Public Law No. 110–
181 if a Veteran or servicemember with
no VA service-connected disability
PO 00000
Frm 00109
Fmt 4703
Sfmt 4703
rating or memorandum rating applies
for chapter 31 benefits?
(c) Are individuals qualifying under
Public Law No. 110–181 required to
complete a VA Form 28–1900 or some
other form of application before chapter
31 benefits can be provided by VA?
(d) Are the current limitations on
services to active-duty servicemembers
applicable to individuals who are
entitled to rehabilitation and vocational
benefits under Public Law No. 110–181
while they remain on active duty? For
example, under current law active-duty
servicemembers may not receive a
subsistence allowance, a revolving fund
advance, or a rehabilitation program
consisting solely of independent living
services under chapter 31.
(e) We believe that certain actions and
processes are essential to the provision
of services under chapter 31. Is VA
precluded from requiring those
individuals qualifying under Public Law
No. 110–181 to complete an initial
evaluation to:
(1) Verify the information/
documentation that qualifies the
individual?
(2) Determine whether an
employment handicap or serious
employment handicap exists?
(3) Determine the feasibility of
achieving a vocational goal?
(4) Complete any assessment and/or
testing needed to begin rehabilitation
planning?
Held
Opinion withdrawn and superseded
by VAOPGCPREC 3–2008.
BILLING CODE 4830–01–P
ACTION:
Vermont Avenue, NW. (026H),
Washington, DC 20420, (202) 461–7623.
SUPPLEMENTARY INFORMATION: VA
regulations at 38 CFR 2.6(e)(8) delegates
to the General Counsel the power to
designate an opinion as precedential
and 38 CFR 14.507(b) specifies that
precedential opinions involving
Veterans’ benefits are binding on VA
officials and employees in subsequent
matters involving the legal issue
decided in the precedent opinion. The
interpretation of the General Counsel on
legal matters, contained in such
opinions, is conclusive as to all VA
officials and employees not only in the
matter at issue but also in future
adjudications and appeals involving the
same legal issues, in the absence of a
change in controlling statute or
regulation or a superseding written legal
opinion of the General Counsel.
VA publishes summaries of such
opinions in order to provide the public
with notice of those interpretations of
the General Counsel that must be
followed in future benefit matters and to
assist Veterans’ benefits claimants and
their representatives in the prosecution
of benefit claims. The full text of such
opinions, with personal identifiers
deleted, may be obtained by contacting
the VA official named above or by
accessing the opinions on the internet at
https://www.va.gov/ogc/
precedentopinions.asp.
1. The rehabilitation and vocational
benefits described in section 1631(b)(1)
of Public Law 110–181 (hereafter
referred to as ‘‘section 1631(b)(1)’’) must
be provided, respectively, by both the
Veterans Health Administration (VHA)
under chapter 17 of title 38, United
States Code, and the Veterans Benefits
Administration (VBA), through the
VR&E Service, under chapter 31 of that
title.
2. With regard to the provision of
benefits under chapter 31, addressed in
questions 2 (a) through (e) of your
request, please refer to paragraph 5
below. This opinion supersedes our
opinion on this subject dated June 25,
2008.
Effective Date: December 18, 2008.
VAOPGCPREC 1–2009
Question Presented
a. If a Veteran’s surviving spouse who
was entitled to the 38 U.S.C. 5310(b)
benefit for the month of the Veteran’s
death dies before receiving the benefit,
is VA required to pay to the estate of the
deceased surviving spouse the amount
of the section 5310(b) benefit the
E:\FR\FM\20FEN1.SGM
20FEN1
]]>Agencies
[Federal Register Volume 74, Number 33 (Friday, February 20, 2009)]
[Notices]
[Pages 7957-7958]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-3602]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-26-96]
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-26-96 (TD 8825), Regulations Under
Section 382 of the Internal Revenue Code of 1986; Application of
Section 382 in Short Taxable Years and With Respect to Controlled
Groups (Sec. 1.382-8).
DATES: Written comments should be received on or before April 21, 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 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: Regulations under Section 382 of the Internal Revenue Code
of 1986; Application of Section 382 in Short Taxable Years and With
Respect to Controlled Groups.
OMB Number: 1545-1434.
Regulation Project Number: CO-26-96.
Abstract: Internal Revenue Code section 382 limits the amount of
income that can be offset by loss carryovers after an ownership change
in a loss corporation. These regulations provide rules for applying
section 382 in the case of short taxable years and with respect to
controlled groups of 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: 3,500.
Estimated Time per Respondent: 15 minutes.
Estimated Total Annual Burden Hours: 875.
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
[[Page 7958]]
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: February 11, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-3602 Filed 2-19-09; 8:45 am]
BILLING CODE 4830-01-P
