Proposed Collection; Comment Request For Regulation Project, 11812 [E9-5944]
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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]
[Page 11812]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-5944]
-----------------------------------------------------------------------
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 (Sec. 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.
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
