Proposed Collection; Comment Request for Regulation Project, 30680-30681 [E9-15032]
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30680
Federal Register / Vol. 74, No. 122 / Friday, June 26, 2009 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 8288 and 8288–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
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 Form
8288, U.S. Withholding Tax Return for
Dispositions by Foreign Persons of U.S.
Real Property Interests, and Form 8288–
A, Statement of Withholding on
Dispositions by Foreign Persons of U.S.
Real Property Interests.
DATES: Written comments should be
received on or before August 25, 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 Dawn Bidne, at
(202) 622–3933, or at Internal Revenue
Service, room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224,
or through the Internet, at
Dawn.E.Bidne@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: U.S. Withholding Tax Return for
Dispositions by Foreign Persons of U.S.
Real Property Interests (Form 8288) and
Statement of Withholding on
Dispositions by Foreign Persons of U.S.
Real Property Interests (Form 8288–A).
OMB Number: 1545–0902.
Form Number: 8288 and 8288–A.
Abstract: Internal Revenue Code
section 1445 requires transferees to
withhold tax on the amount realized
from sales or other dispositions by
foreign persons of U.S. real property
interests. Form 8288 is used to report
and transmit the amount withheld to the
IRS. Form 8288–A is used by the IRS to
validate the withholding, and a copy is
returned to the transferor for his or her
use in filing a tax return.
Current Actions: A new code
reference was added into the
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16:39 Jun 25, 2009
Jkt 217001
instructions, resulting in an increase of
requested burden hours by 2,000.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations and individuals or
households.
Estimated Number of Respondents:
10,000.
Estimated Time per Respondent: 24
hr., 10 min.
Estimated Total Annual Burden
Hours: 243,675.
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: June 11, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–15031 Filed 6–25–09; 8:45 am]
BILLING CODE 4830–01–P
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL–64–93]
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, INTL–64–93
(TD 8611). Conduit Arrangements
Regulations (§§ 1.881–4 and 1.6038A–
3).
DATES: Written comments should be
received on or before August 25, 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 regulations should be
directed to Dawn Bidne at Internal
Revenue Service, room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3933, or
through the Internet at
Dawn.E.Bidne@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Conduit Arrangements
Regulations.
OMB Number: 1545–1440.
Regulation Project Number: INTL–64–
93.
Abstract: This regulation provides
rules that permit the district director to
recharacterize a financing arrangement
as a conduit arrangement. The
recharacterization will affect the amount
of U.S. withholding tax due on
financing transactions that are part of
the financing arrangement. This
regulation affects withholding agents
and foreign investors who engage in
multi-party financing arrangements.
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.
E:\FR\FM\26JNN1.SGM
26JNN1
Federal Register / Vol. 74, No. 122 / Friday, June 26, 2009 / Notices
Estimated Number of Respondents:
1,000.
Estimated Time per Respondent: 10
minutes.
Estimated Total Annual Burden
Hours: 10,000.
The following paragraph applies to all
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: June 19, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–15032 Filed 6–25–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2006–40
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
VerDate Nov<24>2008
16:39 Jun 25, 2009
Jkt 217001
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
2006–40, Credit for Production From
Advanced Nuclear Facilities.
DATES: Written comments should be
received on or before August 25, 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 Dawn Bidne, (202)
622–3933, at Internal Revenue Service,
room 6129, 1111 Constitution Avenue,
NW., Washington, DC 20224, or through
the Internet at Dawn.E.Bidne@irs.gov
SUPPLEMENTARY INFORMATION:
Title: Credit for Production From
Advanced Nuclear Facilities.
OMB Number: 1545–2000.
Form Number: Notice 2006–40.
Abstract: This notice provides the
time and manner for a taxpayer to apply
for an allocation of the national
megawatt capacity limitation under
§ 45J of the Internal Revenue Code. This
information will be used to determine
the portion of the national megawatt
capacity limitation to which a taxpayer
is entitled. The likely respondents are
corporations and partnerships.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. However, the Title
and Notice number has changed from
originally approved by OMB. This form
is being submitted for renewal purposes
only.
Type of Review: Revision of a
currently approved collection.
Affected Public: Businesses and other
for-profit organizations.
Estimated Number of Respondents:
15.
Estimated Time per Respondent: 40
hours.
Estimated Total Annual Burden
Hours: 600.
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
PO 00000
Frm 00182
Fmt 4703
Sfmt 4703
30681
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: June 19, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–15033 Filed 6–25–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–103805–99]
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–103805–
99 (TD 9002), Agent for Consolidated
Group (§ 1.1502–77).
DATES: Written comments should be
received on or before August 25, 2009
to be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joseph Durbala, Internal Revenue
E:\FR\FM\26JNN1.SGM
26JNN1
Agencies
[Federal Register Volume 74, Number 122 (Friday, June 26, 2009)]
[Notices]
[Pages 30680-30681]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-15032]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[INTL-64-93]
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, INTL-64-93 (TD 8611). Conduit Arrangements
Regulations (Sec. Sec. 1.881-4 and 1.6038A-3).
DATES: Written comments should be received on or before August 25, 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 regulations should be directed to Dawn Bidne at Internal
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224, or at (202) 622-3933, or through the Internet at
Dawn.E.Bidne@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Conduit Arrangements Regulations.
OMB Number: 1545-1440.
Regulation Project Number: INTL-64-93.
Abstract: This regulation provides rules that permit the district
director to recharacterize a financing arrangement as a conduit
arrangement. The recharacterization will affect the amount of U.S.
withholding tax due on financing transactions that are part of the
financing arrangement. This regulation affects withholding agents and
foreign investors who engage in multi-party financing arrangements.
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.
[[Page 30681]]
Estimated Number of Respondents: 1,000.
Estimated Time per Respondent: 10 minutes.
Estimated Total Annual Burden Hours: 10,000.
The following paragraph applies to all 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: June 19, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9-15032 Filed 6-25-09; 8:45 am]
BILLING CODE 4830-01-P