Proposed Collection; Comment Request for Revenue Procedure 97-43 and Revenue Ruling 97-39, 38087-38088 [E9-18133]
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Federal Register / Vol. 74, No. 145 / Thursday, July 30, 2009 / Notices
Schedule M–1 are now incorporated
into Form 1120S.
Type of Review: Revision of a
currently approved collection.
Affected Public: Business or other forprofit organizations, and farms.
Estimated Number of Respondents:
15,077,000.
Estimated Time per Respondent: 25
hours, 44 minutes.
Estimated Total Annual Burden
Hours: 388,153,670.
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: July 20, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E9–18128 Filed 7–29–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
erowe on DSK5CLS3C1PROD with NOTICES
Internal Revenue Service
Proposed Collection; Comment
Request for Form 706–GS(D–1)
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
VerDate Nov<24>2008
15:34 Jul 29, 2009
Jkt 217001
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
706–GS(D–1), Notification of
Distribution From a GenerationSkipping Trust.
DATES: Written comments should be
received on or before September 28,
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, 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: Notification of Distribution
From a Generation-Skipping Trust.
OMB Number: 1545–1143.
Form Number: 706–GS(D–1).
Abstract: Form 706–GS(D–1) is used
by trustees to provide information to the
IRS and to distributees regarding
generation-skipping distributions from
trusts. The information is needed by
distributees to compute the generationskipping tax imposed by Internal
Revenue Code section 2601. The IRS
uses the information to verify that the
tax has been properly computed.
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.
Estimated Number of Respondents:
80,000.
Estimated Time per Respondent: 4
hours, 22 minutes.
Estimated Total Annual Burden
Hours: 348,800.
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
PO 00000
Frm 00109
Fmt 4703
Sfmt 4703
38087
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: July 23, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E9–18130 Filed 7–29–09; 8:45 am]
BILLING CODE 4830–01–M
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Procedure 97–43
and Revenue Ruling 97–39
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 97–43, Procedures
for Electing Out of Exemptions Under
Section 1.475(c)–1, and Revenue Ruling
97–39, Mark-to-Market Accounting
Method for Dealers in Securities.
DATES: Written comments should be
received on or before September 28,
2009 to be assured of consideration.
E:\FR\FM\30JYN1.SGM
30JYN1
38088
Federal Register / Vol. 74, No. 145 / Thursday, July 30, 2009 / Notices
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 revenue procedure and
revenue ruling 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: Revenue Procedure 97–43,
Procedures for Electing Out of
Exemptions Under Section 1.475(c)–1,
and Revenue Ruling 97–39, Mark-toMarket Accounting Method for Dealers
in Securities.
OMB Number: 1545–1558.
Revenue Procedure Number: Revenue
Procedure 97–43.
Revenue Ruling Number: Revenue
Ruling 97–39.
Abstract: Revenue Procedure 97–43
provides taxpayers automatic consent to
change to mark-to-market accounting for
securities after the taxpayer elects under
regulation section 1.475(c)–1, subject to
certain terms and conditions. Revenue
Ruling 97–39 provides taxpayers
additional mark-to-market guidance
under section 475 of the Internal
Revenue Code.
Current Actions: There are no changes
being made to the revenue procedure or
revenue ruling at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
200.
Estimated Time per Respondent: 5
hours.
Estimated Total Annual Burden
Hours: 1,000.
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.
erowe on DSK5CLS3C1PROD with NOTICES
ADDRESSES:
VerDate Nov<24>2008
15:34 Jul 29, 2009
Jkt 217001
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: July 23, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E9–18133 Filed 7–29–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Revenue Ruling 2000–35
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 Ruling 2000–35, Automatic
Enrollment in section 403(b) Plans.
DATES: Written comments should be
received on or before September 28,
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:
PO 00000
Frm 00110
Fmt 4703
Sfmt 4703
Title: Automatic Enrollment in
Section 403(b) Plans.
OMB Number: 1545–1694.
Form Number: Revenue Ruling 2000–
35.
Abstract: Revenue Ruling 2000–35
describes certain criteria that must be
met before an employee’s compensation
can be reduced and contributed to an
employee’s section 403(b) plan in the
absence of an affirmative election by the
employee.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not-for-profit
institutions, and State, local or tribal
governments.
Estimated Number of Respondents:
100.
Estimated Time per Respondent: 1
hour, 45 minutes.
Estimated Total Annual Burden
Hours: 175.
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.
E:\FR\FM\30JYN1.SGM
30JYN1
]]>Agencies
[Federal Register Volume 74, Number 145 (Thursday, July 30, 2009)]
[Notices]
[Pages 38087-38088]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-18133]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 97-43
and Revenue Ruling 97-39
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 97-43, Procedures for Electing Out of Exemptions
Under Section 1.475(c)-1, and Revenue Ruling 97-39, Mark-to-Market
Accounting Method for Dealers in Securities.
DATES: Written comments should be received on or before September 28,
2009 to be assured of consideration.
[[Page 38088]]
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 revenue procedure and revenue ruling 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: Revenue Procedure 97-43, Procedures for Electing Out of
Exemptions Under Section 1.475(c)-1, and Revenue Ruling 97-39, Mark-to-
Market Accounting Method for Dealers in Securities.
OMB Number: 1545-1558.
Revenue Procedure Number: Revenue Procedure 97-43.
Revenue Ruling Number: Revenue Ruling 97-39.
Abstract: Revenue Procedure 97-43 provides taxpayers automatic
consent to change to mark-to-market accounting for securities after the
taxpayer elects under regulation section 1.475(c)-1, subject to certain
terms and conditions. Revenue Ruling 97-39 provides taxpayers
additional mark-to-market guidance under section 475 of the Internal
Revenue Code.
Current Actions: There are no changes being made to the revenue
procedure or revenue ruling at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 200.
Estimated Time per Respondent: 5 hours.
Estimated Total Annual Burden Hours: 1,000.
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: July 23, 2009.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E9-18133 Filed 7-29-09; 8:45 am]
BILLING CODE 4830-01-P
