Proposed Collection; Comment Request for Revenue Procedure 2003-39, 33515 [E9-16535]
Download as PDF
mstockstill on DSKH9S0YB1PROD with NOTICES
Federal Register / Vol. 74, No. 132 / Monday, July 13, 2009 / Notices
directed to Dawn Bidne, (202) 622–
3933, 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: Permitted Elimination of
Preretirement Optional Forms of
Benefit.
OMB Number: 1545–2140.
Form Number: Form 8935 and Form
8935–T.
Abstract: Form 8935 will provide to
the employee, current or former, the
amount of the payment that was
received from the airline that is eligible
for rollover treatment into a Roth IRA.
Form 8935–T (Transmittal form) will
provide the Secretary the names, years,
and amounts of such payments.
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: 5.
Estimated Average Time per
Respondent: 6 hours and 24 minutes.
Estimated Total Annual Burden
Hours: 32.
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
VerDate Nov<24>2008
18:36 Jul 10, 2009
Jkt 217001
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: July 7, 2009.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. E9–16534 Filed 7–10–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 2003–
39
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
Revenue Procedure 2003–39, section
1031 LKE (Like-Kind Exchanges) Auto
Leasing Programs.
DATES: Written comments should be
received on or before September 11,
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 revenue procedure 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: Section 1031 LKE (Like-Kind
Exchanges) Auto Leasing Programs.
OMB Number: 1545–1834.
Revenue Procedure Number: Revenue
Procedure 2003–39.
Abstract: Revenue Procedure 2003–39
provides safe harbors for certain aspects
of the qualification under section 1031
of certain exchanges of property
pursuant to LKE Programs for Federal
income tax purposes.
PO 00000
Frm 00111
Fmt 4703
Sfmt 4703
33515
Current Actions: There are no changes
being made to the revenue procedure at
this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
8,600.
Estimated Average Time Per
Respondent: 1 hour.
Estimated Total Annual Burden
Hours: 8,600.
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
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 29, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E9–16535 Filed 7–10–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2009–26
AGENCY: Internal Revenue Service (IRS),
Treasury.
E:\FR\FM\13JYN1.SGM
13JYN1
Agencies
[Federal Register Volume 74, Number 132 (Monday, July 13, 2009)]
[Notices]
[Page 33515]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-16535]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2003-
39
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
Revenue Procedure 2003-39, section 1031 LKE (Like-Kind Exchanges) Auto
Leasing Programs.
DATES: Written comments should be received on or before September 11,
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 revenue procedure 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: Section 1031 LKE (Like-Kind Exchanges) Auto Leasing
Programs.
OMB Number: 1545-1834.
Revenue Procedure Number: Revenue Procedure 2003-39.
Abstract: Revenue Procedure 2003-39 provides safe harbors for
certain aspects of the qualification under section 1031 of certain
exchanges of property pursuant to LKE Programs for Federal income tax
purposes.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 8,600.
Estimated Average Time Per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 8,600.
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 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 29, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E9-16535 Filed 7-10-09; 8:45 am]
BILLING CODE 4830-01-P