Proposed Collection; Comment Request for Notice 97-19 and Notice 98-34, 11811-11812 [E9-5939]
Download as PDF
<![CDATA[
Federal Register / Vol. 74, No. 52 / Thursday, March 19, 2009 / Notices
(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: March 4, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–5881 Filed 3–18–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–68–87; CO–69–87; CO–18–90]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
sroberts on PROD1PC70 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 existing
final regulations, CO–68–87 and CO–
69–87 (TD 8352), Final Regulations
Under Sections 382 and 383 of the
Internal Revenue Code of 1986; Prechange Attributes, and CO–18–90 (TD
8531), Final Regulations Under Section
382 of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards (§§ 1.382–
4 and 1.382–2T).
DATES: Written comments should be
received on or before May 18, 2009 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 regulation should be
directed to R. Joseph Durbala, (202)
622–3634, or at Internal Revenue
Service, room 6129, 1111 Constitution
VerDate Nov<24>2008
17:17 Mar 18, 2009
Jkt 217001
Avenue NW., Washington, DC 20224, or
through the Internet at
RJoseph.Durbala@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: CO–68–87 and CO–69–87 (TD
8352), Final Regulations Under Sections
382 and 383 of the Internal Revenue
Code of 1986; Pre-change Attributes,
and CO–18–90 (TD 8531), Final
Regulations Under Section 382 of the
Internal Revenue Code of 1986;
Limitations on Corporate Net Operating
Loss Carryforwards.
OMB Number: 1545–1120.
Regulation Project Number: CO–68–
87; CO–69–87; CO–18–90.
Abstract: (CO–68–87 and CO–69–87)
These regulations require reporting by a
corporation after it undergoes an
‘‘ownership change’’ under Code
sections 382 and 383. Corporations
required to report under these
regulations include those with capital
loss carryovers and excess credits. (CO–
18–90) These regulations provide rules
for the treatment of options under Code
section 382 for purposes of determining
whether a corporation undergoes an
ownership change. The regulation
allows for certain elections for
corporations whose stock is subject to
options.
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:
75,150.
Estimated Time Per Respondent: 2
hours, 56 minutes.
Estimated Total Annual Burden
Hours: 220,575.
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
PO 00000
Frm 00103
Fmt 4703
Sfmt 4703
11811
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 23, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–5889 Filed 3–18–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 97–19 and Notice
98–34
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
97–19 and Notice 98–34, Guidance for
Expatriates under Internal Revenue
Code sections 877, 2501, 2107 and
6039F.
DATES: Written comments should be
received on or before May 18, 2009 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 R. Joseph Durbala at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3634, or
through the Internet at
RJoseph.Durbala@irs.gov.
E:\FR\FM\19MRN1.SGM
19MRN1
11812
Federal Register / Vol. 74, No. 52 / Thursday, March 19, 2009 / Notices
sroberts on PROD1PC70 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Guidance for Expatriates under
Internal Revenue Code section 877,
2501, 2107 and 6039F.
OMB Number: 1545–1531.
Notice Number: Notice 97–19 and
Notice 98–34.
Abstract: Notice 97–19 and Notice
98–34 provide guidance regarding the
federal tax consequences for certain
individuals who lose U.S. citizenship,
cease to be taxed as U.S. lawful
permanent residents, or are otherwise
subject to tax under Code section 877.
The information required by these
notices will be used to help make a
determination as to whether these
taxpayers expatriated with a principal
purpose to avoid tax.
Current Actions: There are no changes
being made to the notices at this time.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
12,350.
Estimated Time Per Respondent: 32
minutes.
Estimated Total Annual Burden
Hours: 6,525.
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,
VerDate Nov<24>2008
17:17 Mar 18, 2009
Jkt 217001
maintenance, and purchase of services
to provide information.
Approved: February 23, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–5939 Filed 3–18–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[IA–74–93]
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, IA–74–93, (TD
8623), Substantiation Requirement for
Certain Contributions (§ 1.170A–13).
DATES: Written comments should be
received on or before May 18, 2009 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 this 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: Substantiation Requirement for
Certain Contributions.
OMB Number: 1545–1431.
Regulation Project Number: IA–74–93
(Final).
Abstract: These regulations provide
that, for purposes of substantiation for
certain charitable contributions,
consideration does not include de
minimis goods or services. It also
provides guidance on how taxpayers
may satisfy the substantiation
requirement for contributions of $250 or
more.
PO 00000
Frm 00104
Fmt 4703
Sfmt 4703
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, and non-profit
institutions.
Estimated Number of Respondents:
16,000.
Estimated Time per Respondent: 3
hours, 13 minutes.
Estimated Total Annual Burden
Hours: 51,500.
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 23, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–5944 Filed 3–18–09; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\19MRN1.SGM
19MRN1
]]>Agencies
[Federal Register Volume 74, Number 52 (Thursday, March 19, 2009)]
[Notices]
[Pages 11811-11812]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-5939]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 97-19 and Notice
98-34
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 97-19 and Notice 98-34, Guidance for Expatriates under Internal
Revenue Code sections 877, 2501, 2107 and 6039F.
DATES: Written comments should be received on or before May 18, 2009 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 R. Joseph Durbala at
Internal Revenue Service, room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3634, or through the Internet at
RJoseph.Durbala@irs.gov.
[[Page 11812]]
SUPPLEMENTARY INFORMATION:
Title: Guidance for Expatriates under Internal Revenue Code section
877, 2501, 2107 and 6039F.
OMB Number: 1545-1531.
Notice Number: Notice 97-19 and Notice 98-34.
Abstract: Notice 97-19 and Notice 98-34 provide guidance regarding
the federal tax consequences for certain individuals who lose U.S.
citizenship, cease to be taxed as U.S. lawful permanent residents, or
are otherwise subject to tax under Code section 877. The information
required by these notices will be used to help make a determination as
to whether these taxpayers expatriated with a principal purpose to
avoid tax.
Current Actions: There are no changes being made to the notices at
this time.
Type of Review: Extension of currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 12,350.
Estimated Time Per Respondent: 32 minutes.
Estimated Total Annual Burden Hours: 6,525.
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 23, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-5939 Filed 3-18-09; 8:45 am]
BILLING CODE 4830-01-P
