Proposed Collection; Comment Request for Regulation Project, 26478-26479 [E9-12690]
Download as PDF
<![CDATA[
26478
Federal Register / Vol. 74, No. 104 / Tuesday, June 2, 2009 / Notices
mortgage investment conduit (REMIC)
to figure its tax liability and income and
other tax-related information to pass
through to its residual holders. IRS uses
the information to determine the correct
tax liability of the REMIC and its
residual holders.
Current Actions: There are no changes
being made to the forms at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
4,917.
Estimated Time per Respondent: 64
hours, 16 minutes.
Estimated Total Annual Burden
Hours: 758,989.
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 18, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–12689 Filed 6–1–09; 8:45 am]
BILLING CODE 4830–01–P
VerDate Nov<24>2008
16:43 Jun 01, 2009
Jkt 217001
DEPARTMENT OF THE TREASURY
Office of Thrift Supervision
Release of Non-Public Information
AGENCY: Office of Thrift Supervision
(OTS), Treasury.
ACTION: Notice and request for comment.
SUMMARY: The proposed information
collection request (ICR) described below
has been submitted to the Office of
Management and Budget (OMB) for
review and approval, as required by the
Paperwork Reduction Act of 1995. OTS
is soliciting public comments on the
proposal.
DATES: Submit written comments on or
before July 2, 2009. A copy of this ICR,
with applicable supporting
documentation, can be obtained from
RegInfo.gov at https://www.reginfo.gov/
public/do/PRAMain.
ADDRESSES: Send comments, referring to
the collection by title of the proposal or
by OMB approval number, to OMB and
OTS at these addresses: Office of
Information and Regulatory Affairs,
Attention: Desk Officer for OTS, U.S.
Office of Management and Budget, 725
17th Street, NW., Room 10235,
Washington, DC 20503, or by fax to
(202) 395–6974; and Information
Collection Comments, Chief Counsel’s
Office, Office of Thrift Supervision,
1700 G Street, NW., Washington, DC
20552, by fax to (202) 906–6518, or by
e-mail to
infocollection.comments@ots.treas.gov.
OTS will post comments and the related
index on the OTS Internet Site at
https://www.ots.treas.gov. In addition,
interested persons may inspect
comments at the Public Reading Room,
1700 G Street, NW., by appointment. To
make an appointment, call (202) 906–
5922, send an e-mail to
public.info@ots.treas.gov, or send a
facsimile transmission to (202) 906–
7755.
FOR FURTHER INFORMATION CONTACT: For
further information or to obtain a copy
of the submission to OMB, please
contact Ira L. Mills at,
ira.mills@ots.treas.gov (202) 906–6531,
or facsimile number (202) 906–6518,
Regulations and Legislation Division,
Chief Counsel’s Office, Office of Thrift
Supervision, 1700 G Street, NW.,
Washington, DC 20552.
SUPPLEMENTARY INFORMATION: OTS may
not conduct or sponsor an information
collection, and respondents are not
required to respond to an information
collection, unless the information
collection displays a currently valid
OMB control number. As part of the
PO 00000
Frm 00118
Fmt 4703
Sfmt 4703
approval process, we invite comments
on the following information collection.
Title of Proposal: Release of NonPublic Information.
OMB Number: 1550–0081.
Form Number: N/A.
Description: OTS staff uses the
information provided by the requesters
to respond to their requests for
unpublished information. The
information enables the staff to locate
and review responsive information, and
to evaluate the burden to the agency and
disruption of its supervisory activities
more quickly than could be done
without the information. OTS staff also
uses the information to help determine
whether the requester’s need for the
unpublished information outweighs the
agency’s confidentiality concerns.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Number of Respondents:
25.
Estimated Number of Responses: 25.
Estimated Burden Hours per
Response: 5 hours.
Estimated Frequency of Response: On
occasion.
Estimated Total Burden: 125 hours.
Clearance Officer: Ira L. Mills, (202)
906–6531, Office of Thrift Supervision,
1700 G Street, NW., Washington, DC
20552.
Dated: May 27, 2009.
Deborah Dakin,
Senior Deputy Chief Counsel, Regulations and
Legislation Division.
[FR Doc. E9–12711 Filed 6–1–09; 8:45 am]
BILLING CODE 6720–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–62–89]
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
E:\FR\FM\02JNN1.SGM
02JNN1
Federal Register / Vol. 74, No. 104 / Tuesday, June 2, 2009 / Notices
existing final regulation, CO–62–89 (TD
8407), Final Regulations Under Section
382 of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards (Section
1.382–3).
DATES: Written comments should be
received on or before August 3, 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, 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: Final Regulations under Section
382 of the Internal Revenue Code of
1986; Limitations on Corporate Net
Operating Loss Carryforwards.
OMB Number: 1545–1260.
Regulation Project Number: CO–62–
89 (Final).
Abstract: Internal Revenue Code
section 382(l)(5) provides relief from the
application of the section 382 limitation
for bankruptcy reorganizations in which
the pre-change shareholders and
qualified creditors maintain a
substantial continuing interest in the
loss corporation. These regulations
concern the election a taxpayer may
make to treat as the change date the
effective date of a plan of reorganization
in a title 11 or similar case rather than
the confirmation date of a plan.
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: 10
hours.
Estimated Time per Respondent: 5
minutes.
Estimated Total Annual Burden
Hours: 1 hour.
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
VerDate Nov<24>2008
16:43 Jun 01, 2009
Jkt 217001
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 18, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–12690 Filed 6–1–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–21–91]
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 temporary and final regulation,
INTL–21–91 (TD 8656), Section 6662—
Imposition of the Accuracy-Related
Penalty (§ 1.6662–6).
DATES: Written comments should be
received on or before August 3, 2009 to
be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
26479
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 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: Section 6662—Imposition of the
Accuracy-Related Penalty.
OMB Number: 1545–1426.
Regulation Project Number: INTL–21–
91.
Abstract: These regulations provide
guidance on the accuracy-related
penalty imposed on underpayments of
tax caused by substantial and gross
valuation misstatements as defined in
Internal Revenue Code sections 6662(e)
and 6662(h). Under section 1.6662–6(d)
of the regulations, an amount is
excluded from the penalty if certain
requirements are met and a taxpayer
maintains documentation of how a
transfer price was determined for a
transaction subject to Code section 482.
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:
2,500.
Estimated Time per Respondent: 8
hours, 3 minutes.
Estimated Total Annual Burden
Hours: 20,125.
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
E:\FR\FM\02JNN1.SGM
02JNN1
]]>Agencies
[Federal Register Volume 74, Number 104 (Tuesday, June 2, 2009)]
[Notices]
[Pages 26478-26479]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-12690]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-62-89]
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
[[Page 26479]]
existing final regulation, CO-62-89 (TD 8407), Final Regulations Under
Section 382 of the Internal Revenue Code of 1986; Limitations on
Corporate Net Operating Loss Carryforwards (Section 1.382-3).
DATES: Written comments should be received on or before August 3, 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, 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: Final Regulations under Section 382 of the Internal Revenue
Code of 1986; Limitations on Corporate Net Operating Loss
Carryforwards.
OMB Number: 1545-1260.
Regulation Project Number: CO-62-89 (Final).
Abstract: Internal Revenue Code section 382(l)(5) provides relief
from the application of the section 382 limitation for bankruptcy
reorganizations in which the pre-change shareholders and qualified
creditors maintain a substantial continuing interest in the loss
corporation. These regulations concern the election a taxpayer may make
to treat as the change date the effective date of a plan of
reorganization in a title 11 or similar case rather than the
confirmation date of a plan.
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: 10 hours.
Estimated Time per Respondent: 5 minutes.
Estimated Total Annual Burden Hours: 1 hour.
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 18, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-12690 Filed 6-1-09; 8:45 am]
BILLING CODE 4830-01-P
