Proposed Collection; Comment Request for Form 5213, 23243-23244 [E9-11454]
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Federal Register / Vol. 74, No. 94 / Monday, May 18, 2009 / Notices
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: May 1, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–11455 Filed 5–15–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 4506–A
cprice-sewell on PRODPC61 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
VerDate Nov<24>2008
14:36 May 15, 2009
Jkt 217001
soliciting comments concerning Form
4506–A, Request for Public Inspection
or Copy of Exempt Organization Tax
Form.
DATES: Written comments should be
received on or before July 17, 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,
at (202) 622–6688, or at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or through the Internet, at
Carolyn.N.Brown@irs.go.
SUPPLEMENTARY INFORMATION:
Title: Request for Public Inspection or
Copy of Exempt Organization IRS Form.
OMB Number: 1545–0495.
Form Number: 4506–A.
Abstract: Internal Revenue Code
section 6104 states that if an
organization described in section 501(c)
or (d) is exempt from taxation under
section 501(a) for any taxable year, the
application for exemption is open for
public inspection. This includes all
supporting documents, any letter or
other documents issued by the IRS
concerning the application, and certain
annual returns of the organization. Form
4506–A is used to request public
inspection or a copy of these
documents.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, Business or other for-profit
organizations, Not-for-profit
institutions, Farms, and Federal, State,
local or tribal governments.
Estimated Number of Responses:
20,000.
Estimated Time Per Response: 1 hour.
Estimated Total Annual Burden
Hours: 20,200.
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.
PO 00000
Frm 00077
Fmt 4703
Sfmt 4703
23243
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: May 6, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–11456 Filed 5–15–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5213
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 Form
5213, Election To Postpone
Determination as To Whether the
Presumption Applies That an Activity Is
Engaged in for Profit.
DATES: Written comments should be
received on or before July 17, 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
E:\FR\FM\18MYN1.SGM
18MYN1
23244
Federal Register / Vol. 74, No. 94 / Monday, May 18, 2009 / Notices
copies of the form and instructions
should be directed to Carolyn N. Brown,
at (202) 622–6688, or at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or through the Internet, at
Carolyn.N.Brown@irs.gov.
cprice-sewell on PRODPC61 with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Election To Postpone
Determination as To Whether the
Presumption Applies That an Activity Is
Engaged in for Profit.
OMB Number: 1545–0195.
Form Number: 5213.
Abstract: Section 183 of the Internal
Revenue Code allows taxpayers to elect
to postpone a determination as to
whether an activity is entered into for
profit or is in the nature of a
nondeductible hobby. The election is
made on Form 5213 and allows
taxpayers 5 years (7 years for breeding,
training, showing, or racing horses) to
show a profit from an activity.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals.
Estimated Number of Respondents:
3,541.
Estimated Time Per Respondent: 47
minutes.
Estimated Total Annual Burden
Hours: 2,762.
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
VerDate Nov<24>2008
14:36 May 15, 2009
Jkt 217001
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: May 1, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–11454 Filed 5–15–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[EE–63–88; IA–140–86; REG–209785–95]
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 existing
regulations, EE–63–88 (Final and
temporary regulations) Taxation of
Fringe Benefits and Exclusions From
Gross Income for Certain Fringe
Benefits; IA–140–86 (Temporary) Fringe
Benefits; Listed Property; and REG–
209785–95 (Final) Substantiation of
Business Expenses (1.61–2, 1.132–5,
and 1.274–5).
DATES: Written comments should be
received on or before July 17, 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 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: EE–63–88 (Final and temporary
regulations) Taxation of Fringe Benefits
and Exclusions From Gross Income for
PO 00000
Frm 00078
Fmt 4703
Sfmt 4703
Certain Fringe Benefits; IA–140–86
(Temporary) Fringe Benefits; Listed
Property; and REG–209785–95 (Final)
Substantiation of Business Expenses.
OMB Number: 1545–0771.
Regulation Project Number: EE–63–
88; IA–140–86; and REG–209785–95.
Abstract: EE–63–88—This regulation
provides guidance on the tax treatment
of taxable and nontaxable fringe benefits
and general and specific rules for the
valuation of taxable fringe benefits in
accordance with Code sections 61 and
132. The regulation also provides
guidance on exclusions from gross
income for certain fringe benefits. IA–
140–86—This regulation provides
guidance relating to the requirement
that any deduction or credit with
respect to business travel,
entertainment, and gift expenses be
substantiated with adequate records in
accordance with Code section 274(d).
The regulation also provides guidance
on the taxation of fringe benefits and
clarifies the types of records that are
generally necessary to substantiate any
deduction or credit for listed property.
REG–209785–95—This regulation
provides that taxpayers who deduct, or
reimburse employees for, business
expenses for travel, entertainment, gifts,
or listed property are required to
maintain certain records, including
receipts, for expenses of $75 or more.
Current Actions: There are no changes
to these existing regulations.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals or
households, business or other for-profit
organizations, not-for-profits
institutions, farms and Federal, State,
local or tribal governments.
Estimated Number of Respondents:
28,582,150.
Estimated Time per Respondent: 1 hr.,
20 min.
Estimated Total Annual Burden
Hours: 37,922,688.
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
E:\FR\FM\18MYN1.SGM
18MYN1
]]>Agencies
[Federal Register Volume 74, Number 94 (Monday, May 18, 2009)]
[Notices]
[Pages 23243-23244]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-11454]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 5213
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
Form 5213, Election To Postpone Determination as To Whether the
Presumption Applies That an Activity Is Engaged in for Profit.
DATES: Written comments should be received on or before July 17, 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
[[Page 23244]]
copies of the form and instructions should be directed to Carolyn N.
Brown, at (202) 622-6688, or 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: Election To Postpone Determination as To Whether the
Presumption Applies That an Activity Is Engaged in for Profit.
OMB Number: 1545-0195.
Form Number: 5213.
Abstract: Section 183 of the Internal Revenue Code allows taxpayers
to elect to postpone a determination as to whether an activity is
entered into for profit or is in the nature of a nondeductible hobby.
The election is made on Form 5213 and allows taxpayers 5 years (7 years
for breeding, training, showing, or racing horses) to show a profit
from an activity.
Current Actions: There are no changes being made to the form at
this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations and
individuals.
Estimated Number of Respondents: 3,541.
Estimated Time Per Respondent: 47 minutes.
Estimated Total Annual Burden Hours: 2,762.
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: May 1, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-11454 Filed 5-15-09; 8:45 am]
BILLING CODE 4830-01-P
