Proposed Collection; Comment Request for Regulation Project, 15053 [E9-7329]
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mstockstill on PROD1PC66 with NOTICES
Federal Register / Vol. 74, No. 62 / Thursday, April 2, 2009 / Notices
directed to Allan Hopkins, at (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: Limitations on Percentage
Depletion in the Case of Oil and Gas
Wells.
OMB Number: 1545–1251.
Regulation Project Number: PS–5–91.
Abstract: This regulation concerns oil
and gas property held by partnerships.
Because the depletion allowance with
respect to production from domestic oil
and gas properties is computed by the
partners and not by the partnership,
section 1.613A–3(e)(6)(i) of the
regulation requires each partner to
separately keep records of the partner’s
share of the adjusted basis in each oil
and gas property of the partnership.
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:
1,500,000.
Estimated Time Per Respondent: 2
minutes.
Estimated Total Annual Burden
Hours: 49,950.
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
VerDate Nov<24>2008
17:43 Apr 01, 2009
Jkt 217001
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 15, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–7328 Filed 4–1–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–107644–97]
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, REG–107644–
97 (TD 8769), Permitted Elimination of
Preretirement Optional Forms of Benefit
(§ 1.411(d)–4).
DATES: Written comments should be
received on or before June 1, 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 this regulation 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: Permitted Elimination of
Preretirement Optional Forms of
Benefit.
OMB Number: 1545–1545.
Regulation Project Number: REG–
107644–97.
Abstract: This regulation permits an
amendment of a qualified plan or other
employee pension benefit plan that
eliminates plan provisions for benefit
distributions before retirement age but
PO 00000
Frm 00102
Fmt 4703
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15053
after age 701⁄2. The regulation affects
employers that maintain qualified plans
and other employee pension benefit
plans, plan administrators of these plans
and participants in these plans.
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 and not-for-profit
institutions.
Estimated Number of Respondents:
135,000.
Estimated Average Time per
Respondent: 22 min.
Estimated Total Annual Burden
Hours: 48,800.
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: March 16, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–7329 Filed 4–1–09; 8:45 am]
BILLING CODE 4830–01–P
E:\FR\FM\02APN1.SGM
02APN1
]]>Agencies
[Federal Register Volume 74, Number 62 (Thursday, April 2, 2009)]
[Notices]
[Page 15053]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-7329]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-107644-97]
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, REG-107644-97 (TD 8769), Permitted
Elimination of Preretirement Optional Forms of Benefit (Sec. 1.411(d)-
4).
DATES: Written comments should be received on or before June 1, 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 this regulation 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: Permitted Elimination of Preretirement Optional Forms of
Benefit.
OMB Number: 1545-1545.
Regulation Project Number: REG-107644-97.
Abstract: This regulation permits an amendment of a qualified plan
or other employee pension benefit plan that eliminates plan provisions
for benefit distributions before retirement age but after age 70\1/2\.
The regulation affects employers that maintain qualified plans and
other employee pension benefit plans, plan administrators of these
plans and participants in these plans.
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 and
not-for-profit institutions.
Estimated Number of Respondents: 135,000.
Estimated Average Time per Respondent: 22 min.
Estimated Total Annual Burden Hours: 48,800.
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: March 16, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-7329 Filed 4-1-09; 8:45 am]
BILLING CODE 4830-01-P
